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As Manchester City prepare for a week that could fulfil a 15-year objective, the discussion within the rest of the Premier League has not been about their undeniable greatness. It has still been about these 115 charges for alleged breaches of Financial Fair Play rules. Opinions were naturally shared in many executive lounges on the last weekend of the season, with particular attention to how any decision on Newcastle United’s prospective shirt sponsorship deal with events company Sela – which, like the club itself, is primarily owned by Saudi Arabia’s Public Investment Fund – might be relevant to City’s case. There is a belief it could lead the Premier League to a situation where it is accused of treating City by different rules to Newcastle. Pep Guardiola was of course concerned with none of this as he prepared for the FA Cup final. While the Catalan and senior City figures feel this is all overplayed, especially as the club absolutely insists upon its innocence, many others in football stress quite the opposite. There is a belief the true scale is not being grasped, whether City are exonerated or not. Such is the strength of feeling, for now just bubbling under the surface, that many sources from London to Nyon describe it as a “potential Super League moment” in terms of the ructions it could cause. There is “fury”. And, just like that moment back in April 2021, the Premier League is facing severe pressure from several different areas. There was first of all the agitation of the other clubs, who pushed for investigation in the first place. More immediately, there is obviously City’s strenuous defence, one source describing the legal back and forth as “like war”. Most coverage has so far been given to numerous legal challenges and obstructions, particularly as regards the objection to Murray Rosen KC as head of the Premier League’s independent judiciary panel. In terms of the club’s tactics in the case itself, The Independent understands City’s expensive legal team are primarily arguing this is not about “fraud”. That accusation is after all why the entire story has such gravity. City are accused of failing to accurately disclose information, with owner funding alleged to have been disguised as sponsorship from two Abu Dhabi companies, airline Etihad and telecommunications group Etisalat. The Independent has been told the club’s lawyers are arguing this is not about any of that but instead an “associated party issue”. That, covered on page 132 of the Premier League’s handbook, relates to parties “having material influence over the club or entity in the same group of companies as the club”. It is why Newcastle’s Sela case may be relevant, since that would be judged under the same regulations. Those regulations were actually updated after the Newcastle takeover, as the other 18 non-state-owned clubs raised concerns over how they could be outstripped by inflated sponsorship deals from companies in autocratic states such as Saudi Arabia. As it stands, Financial Fair Play regulations allow clubs to make a loss of £105m over rolling three-year periods, so long as that is covered by cash injections from owners. Anything exceeding this would be a breach. In terms of arguing that the current case is about associated parties, City actually attempted the same tactic with the previous Uefa case, that covered the same ground. They insisted that was – under the European body’s terms – a “related party issue”. Uefa’s Investigatory Chamber stated it wasn’t about any of that, and that if it is about failure to accurately disclose information it doesn’t make any difference if the parties are related or not. The Court of Arbitration for Sport came down on the governing body’s side in this aspect, as covered in paragraphs 124 to 135 of the judgement. Paragraph 127 reads that the panel found “the related party issue is separable from the charges based on the Leaked Emails”. CAS did ultimately overturn Uefa’s verdict due to alleged breaches being “either not established or time-barred”. Should the Premier League go down the route of looking at associated parties, it could mean the process going on far longer – potentially years – since this is an exceptionally difficult area to properly prove. More complications arise from the nature of autocratic states, where rulers have almost total executive power. It is why many Premier League executives are keenly watching what happens with the Sela example, especially since the relationship there is more direct. The events management company and Newcastle United have the same primary owner in PIF. This is not to suggest there is anything untoward in that sponsorship, and it is understood there has already been sound advice that it represents “fair market value”, especially given Newcastle’s Champions League qualification. A growing feeling among the other Premier League clubs – who are now acutely conscious of the wider effects of state ownership – is nevertheless that such deals should not be looked at through the prism of associated parties or fair market value. The increasing argument is that they need to be looked at through the prism of equity, since that is what money that ultimately comes from the same owners could be perceived to represent. While there are a number of different ownership examples such an approach could relate to, many sources believe it shows the specific complications of allowing autocratic states to own football clubs. One argument is that the Premier League needs to prohibit associated party sponsorships altogether. “By allowing such rules,” one source explains, “you are effectively saying that, if it’s fair value, it doesn’t matter if it’s equity or sponsorship.” For now, some think there is the possibility that Newcastle will be looked at on a different basis to City. If that happens, it might be setting a precedent for City to follow, or – as one source put it – “write their defence for them”. If the Premier League do look at the latter through associated parties, though, it could see the case go on for over two years, maybe up to four. Other clubs are already furious at the length of time it has taken up to now, forming another pressure on the Premier League. It is why some football figures, as reported by the Independent last week, have long advised the competition that they should have independent units to deal with such cases. They believe it is a farce that the competition could be clouded by such uncertainty for so long. The eventual conclusion of City’s case could lead to an explosion One argument that has been made is that, such is the complexity of a case like this, it requires more forensic financial expertise rather than the extent of legal advice the Premier League is understood to have leant on. “They don’t know the scale of what they’re dealing with,” were the words of one source. The Premier League are absolutely not commenting on anything to do with the case, but a fair counterargument that could be made is that the four-plus years the investigation took shows how seriously this has been dealt with. For all the rancour under the surface right now, though, the eventual conclusion could lead to an explosion. If the panel does reach a guilty verdict, there is first of all the likelihood that City would seek an arbitration hearing before further potential appeals in the High Court and the Court of Appeal. Other Premier League clubs would meanwhile seek the strongest possible punishments – potentially up to expulsion – and the prospect of legal action has privately been raised by individual clubs. Premier League rules do allow clubs to sue each other. If the punishment is weak, though, the current belief is that could lead to a “mutiny” within the Premier League. That may even happen if City are exonerated. All of this comes amid a more febrile atmosphere surrounding the dominance of state-owned clubs, especially as City come to the brink of a treble and Newcastle so quickly and impressively reached the Champions League. It has meant more attention than ever is being paid to the Sela sponsorship. State politics are just one more under-current to the City story, too. As one expert on the area said: “How would UAE-UK relations be affected if one of Abu Dhabi’s prize assets was punished like that?” Read More Premier League sponsorship rules set for major test as Newcastle eye shirt deal with Saudi company Supercharged Newcastle’s four key transfer targets to strengthen for Champions League Young players taking their life should not become a norm – Tareiq Holmes-Dennis The differences between old allies Ten Hag and Guardiola that will decide cup final The year that sportswashing won: A season that changed football forever

Republic of Ireland boss Stephen Kenny has admitted goalkeeper Caoimhin Kelleher needs to leave Liverpool this summer if he is to fulfil his potential. The 24-year-old will meet up with his international colleagues ahead of the Euro 2024 qualifiers against Greece and Gibraltar later this month and resume his battle with Gavin Bazunu for the role of Ireland’s number one. However, the man who played in the Reds’ 2022 Carabao Cup final victory over Chelsea is still firmly in the shadow of Brazilian star Alisson Becker at Anfield and made just four club appearances for his club last season, and Kenny expects him to seek pastures new before the new campaign gets under way. He said: “I would fully expect that. It’s not right normally to speak about a player moving, but he’s at the stage where he’s behind probably one of the best goalkeepers in the world and it’s not going to get any easier. “He can’t afford not playing. He knows that and he’s known that for a while. It’s not easy. There’s a process you go through with a club like that and I think and it wouldn’t be a surprise for him to move in the summer, and he knows that. “I think he’s ready to go and play regularly because he needs to. It’s hard to leave Liverpool, it’s such an iconic club, but he’s not so young now. He’s 24 and he needs to play and he knows that.” Kenny faces something of a conundrum with his keepers, with Kelleher, Bazunu and Mark Travers all at Premier League clubs, but struggling for regular football. Bazunu, 21, lost his place at Southampton as they fought, ultimately unsuccessfully, to stave off relegation, although his international manager is optimistic his confidence will not be affected by that experience. Kenny said: “He’s done remarkable, really, in a short career, Gavin as well. For one so young, he’s done remarkably well. He’s always looked very confident playing for us.” Full-back Matt Doherty is another man who has been starved of football this season having made just two brief appearances as a substitute for Atletico Madrid since joining them from Tottenham in January. Kenny said: “I’m sure when he took that move, he knew he would find it hard for games, but he thought he would play an amount of games, for sure. He couldn’t have envisaged that he wouldn’t play at all. That was frustrating for him and tough mentally to deal with.” Kenny has been forced to omit Rotherham striker Chiedozie Ogbene from his 25-man squad for the games against Greece in Athens on June 16 and Gibraltar in Dublin three days later after he failed to recover from a hamstring injury. However, 18-year-old Brighton counterpart Evan Ferguson will report for a nine-day training camp in Antalya full of confidence at the end of his breakthrough season. Kenny said: “He’s taken everything in his stride, he’s a single-minded individual and nothing has fazed him. He seems to be able to adapt to whatever the occasion demands.” Read More Charity boss speaks out over ‘traumatic’ encounter with royal aide Ukraine war’s heaviest fight rages in east - follow live Fiorentina aim to take out frustration on West Ham in Conference League final Cameron Norrie hoping to have Jon Bon Jovi’s support at Wimbledon Ireland dig in after England seamer Stuart Broad rips through top order

There is set to be a coronation at in Glasgow this weekend but when the celebrations die down, the message from Ange Postecoglou will remain the same. The only difference is whether that message stays with Celtic, or goes elsewhere. Tottenham are circling. A decision looms. Amid a party of green and white, Postecoglou would be forgiven for taking a sweeping look at what he has built in the two years since he arrived at Celtic Park unheralded, second-choice and without a previous position in European football. The doubters have long since been silenced by the ties that have been forged between fans and manager, and a team constructed in Postecoglou’s image that is blazing a trail towards one of the most successful seasons in the club’s history. But then, with a sharp, gruff bark, Celtic will snap into action in the manner the Australian demands, powered on by the gems he has helped unearth. Celtic play with ferocity, fuelled by the defiance of a manager who has taken an unwanted hand and produced a team that not only sweeps aside all before it domestically, but excites and enthrals while doing so. Postecoglou lives by the ethos that football should be that way, and a philosophy that a club should give back to its people. In Glasgow, Celtic fans love him for it - it helps, too, that a second consecutive league title has been sealed and a domestic treble is likely to follow in Saturday’s Scottish Cup final. Such success for Celtic is nothing new given their dominance over the past decade, but this side stands for something more. One may argue that Celtic’s 11th title in 12 seasons is a reflection of woeful lack of competitiveness of the Scottish top-flight, but that has been the case for some time and Postecoglou’s side have elevated the standard. Under Postecoglou, Celtic are a vision of breathless, attacking football. The defence of their Premiership title was sealed with four games to spare but it has felt like a one-horse race since they thrashed Rangers 4-0 in September. While Rangers have regressed, sacking Giovanni van Bronckhorst midway through the season, now unconvincing under Michael Beale, Celtic’s improvement has been relentless. It’s what Postecoglou promised as he stood on the pitch at Celtic Park after lifting his first Premiership title last May, and his team have delivered. “We never stop”, is the ethos that rings around Celtic these days, set by Postecoglou when he walked through the door in the summer of 2021. The club needed energy and drive but the situation Postecoglou inherited was unenviable. That may sound ridiculous, given Celtic had won an unprecedented quadruple treble of domestic honours before enduring a trophyless season the year before Postecoglou arrived. It spelled the end for Neil Lennon midway through the campaign, before the club’s protracted pursuit of Eddie Howe led down a blind alley. Celtic looked leaderless and desperate. After Howe turned Celtic down, whoever took the job was suddenly faced with the sizable task of rebuilding the squad in one summer. Odsonne Edouard, Kristoffer Ajer and Ryan Christie were sold to the wealth of the Premier League, Olivier Ntcham to the Championship, while captain Scott Brown ended his 14-year stay at the club and joined Aberdeen. Amid the uncertainty and Rangers’ first league title since 2011 - which stopped Celtic’s attempts to win a historic 10 in a row - the feeling on both halves of Glasgow was there had been a distinct power shift. When Postecoglou was unveiled there were stern warnings of the difficulties of the job he had walked into, as well as scepticism over whether he was ready for such a position. Postecoglou had the experience and his managerial CV featured league titles with the Brisbane Roar and the Yokohama Marinos in Japan, as well as leading Australia to the Asia Cup, but to some it was not the ‘right’ experience given the part of the world those honours were won. There was ridicule when it emerged that Celtic had to apply to Uefa for a special exemption as Postecoglou did not hold the required European coaching licence. But those who rushed to dismiss Postecoglou’s track record once he arrived in Scotland had failed to do their research. Postecoglou did not just win leagues but the football they played had a transformational impact on them, particularly in Australia and then later Japan. Still, and just like Arsene Wenger when he arrived in the Premier League from Japanese side Nagoya Grampus, Postecoglou’s past was received with prejudice that bordered on British and European arrogance. Yet throughout this career, the football his teams played had left their mark, and he was about to do the same in the Scottish Premiership. Those early days at Celtic’s Lennoxtown training base set the tone. As Postecoglou gathered his players and began to instil the fundamentals of his approach, there was one phrase that rang repeatedly until it was drilled into the psyche of the side: “We never stop”. Postecoglou wanted Celtic to be unrelenting, with constant movement and rotation. The full-backs would tuck inside and the central midfielders would push out wide, while a narrow but fluid front three buzzed around and interchanged positions. Postecoglou is intense, direct - and he wanted Celtic to be the same with and without the ball. There were some early set-backs. Postecoglou’s first competitive games were against the Danish side Midtjylland in the qualifying rounds of the Champions League. Given the importance of Champions League finances for Celtic, Postecoglou was immediately faced with a must-win tie but Celtic were beaten and consigned to the Europa League after a 2-1 defeat in Denmark. By mid-September, Celtic had already lost three times in the league - the opening day trip to Hearts, the first Old Firm of the season to champions Rangers, and then a 1-0 defeat at Livingston. Yet they would not suffer another in the Premiership that season, finishing with a 32-game unbeaten run. Already, the early signs of Postecoglou’s free-flowing, attacking football were evident and it soon became apparent that goals would be a near-guarantee. The Celtic fans coined Postecoglou’s philosophy as ‘Angeball’ - an appreciation of the manager’s demand to play football in the right way, to excite and build a team they could enjoy as well as take pride in. The night it all changed came in early February as Rangers arrived at Celtic Park with a two-point lead in the table. But in a crystallisation of Posecolgou’s vision, Celtic were rampant and blitzed a Rangers side who would reach the Europa League final that May, leading 3-0 by half time. Already the balance of power in Glasgow was beginning to shift again and Celtic didn’t look back. As they reclaimed the Premiership title on the penultimate weekend of the season, Postecoglou’s status among the congregation was unimpeachable. Postecoglou is a manager who seeks total authority and his desire to take control over the playing style extended to the club’s recruitment, which was a significant responsibility given the extent of the rebuilding job. But after Celtic recouped around £40m by selling Edouard to Crystal Palace, Ajer to Brentford and Christie to Bournemouth, they overhauled their squad and made it better for less. Like with Postecoglou, Celtic found quality and value in the places where no one else was looking, and it was the Australian’s extensive experience of those markets that allowed Celtic to revolutionise their approach to transfers. The jewel in the crown and the signing that changed everything was the Japan international Kyogo Furuhashi, who Postecoglu knew from facing the Vissel Kobe forward in the J-League. Kyogo arrived for £4.5m and hit 20 goals in his debut season, while he has reached 30 this campaign and is set to sweep the individual awards in Scotland. His instant impact paved the way for Celtic to sign the industrious and skilful Reo Hatate for £1.5m and the versatile finisher Daizen Maeda for £1.6m. The Japanese trio have transformed Celtic and Postecoglou’s ability to immediately get a tune out of his new signings has been key to their astonishing success in the market. The list of hits are impressive and so too are the prices. The winger Jota signed for £6m from Benfica after a dazzling first season on loan. The same can be said for the defender Cameron Carter-Vickers, £6m after a loan from Tottenham, who has formed a formidable partnership with Carl Starfelt - £4m from Rubin Kazan. Matt O’Riley was plucked from MK Dons at £1.5m and looks an excellent young midfield talent. The former England and Manchester City goalkeeper Joe Hart, now 35, has proved a shrewd and important signing at £1m. With the exception of the elder statesman Hart, those prices will be doubled, trebled, even quadrupled now. When right back Josko Juranovic was sold to Union Berlin for £7.5m following his performances for Croatia at the World Cup he was swiftly replaced by Alasdair Johnson at £3.5m, who himself caught the eye for Canada in Qatar. It displayed Celtic’s newfound propensity for efficiency in the transfer market, but Postecoglou has also found improvement in the players he inherited. Callum McGregor, the longest serving player in the side, has gone up another level and did not look out of place against Spain’s midfield at Hampden earlier this year. It is no surprise that there is not a sacking that goes by in the Premier League without Postecoglou’s name being mentioned among the candidates. The Australian plays attractive football under a clear tactical system, understands the transfer market, and improves players - managerial qualities every Premier League club is desperate for. According to The Independent, Postecoglou’s name is at the top of Tottenham’s wishlist, with the club planning on holding talks after the Scottish Cup final. Tottenham’s interest will be a test of Celtic’s resolve and Postecoglou’s ambition to resist them. There are clear improvements for Celtic to make in the Champions League, though, and that will be where he can take them next. For now, Celtic will hope to crown their treble with a victory against Inverness at Hampden on Saturday. With each trophy, the bond and emotional attachment between Celtic and Postecoglou grows stronger, but so too does the determination to keep moving forward. Read More Tottenham set two-week target to confirm managerial appointment Tottenham identify new first choice for manager after Arne Slot snub ‘We never stop’: How Ange Postecoglou became Tottenham’s first choice Callum McGregor rescues point for Celtic from dramatic draw with St Mirren The differences between old allies Ten Hag and Guardiola that will decide cup final

Lionel Messi will leave Paris St Germain at the end of the season, manager Christophe Galtier has confirmed. The seven-time Ballon d’Or winner will make his last appearance for the club in their final Ligue 1 outing of the campaign against Clermont on Saturday. The 35-year-old’s departure after two years at PSG had long been anticipated and it was officially communicated by Galtier at a press conference on Thursday. Saturday will be his last game at the Parc des Princes Christophe Galtier said of Lionel Messi “I will take away that I have had the privilege of coaching the best football player ever, Leo Messi,” said Galtier in remarks published on the club’s website, psg.fr. “Saturday will be his last game at the Parc des Princes. I hope he will be welcomed in the best way possible.” Messi left Barcelona for PSG amid a financial crisis at the Catalan club in 2021. The Argentinian World Cup winner has helped the Parisians to two Ligue 1 titles but, despite some impressive statistics this season, his relationship with the club appeared to have soured. Last month, he was suspended for two weeks after making an unauthorised trip to Saudi Arabia. He has since been linked with a future move to the Middle East country, as well as the United States and a return to Barcelona. Galtier was keen to pay tribute to his on-field contributions. He said: “He has always been available, always present in the training sessions. “Despite the remarks or criticisms that I don’t think were justified at all, he has always been at the service of the team, both as a provider of assists and as a goalscorer. “He is 35 years old, there was a World Cup in the middle of the season. His stats outside of the World Cup, correct me if I am wrong, but I think he is on 21 goals and 22 assists, which means he has (contributed) 43 times this season.” Read More Charity boss speaks out over ‘traumatic’ encounter with royal aide Ukraine war’s heaviest fight rages in east - follow live Ireland dig in after England seamer Stuart Broad rips through top order Uefa awaits reports following Jose Mourinho’s rant at referee Anthony Taylor ‘One of the best young players in the world’: Lauren James commits future to Chelsea

Lionel Messi will leave Paris Saint-Germain this summer after two seasons at the club. The manager Christophe Galtier confirmed the news ahead of PSG’s final game of the season this weekend. “I had a privilege of coaching the best player in the history of football,” Galtier said. “It will be Leo’s last match at the Parc des Princes against Clermont.” Messi, 35, has been linked with a return to Barcelona, and manager Xavi revealed this week that talks have taken place. “I told the president that Messi return makes sense,” Xavi said. “No doubts at all, he is perfect for our system and idea. I’ve the tactical plan in mind with Leo. It’s up to Leo. I think he has to decide, it’s up to him… I’m speaking with Leo, yes.” While a reunion with his former club would be the romantic choice, there are also lucrative offers on the table from the US, where the David Beckham-owned Inter Miami are exploring a deal, and Saudi Arabia. Al-Hilal are prepared to pay the Argentinian £1bn over a two-year period in order to compete against his former rival Cristiano Ronaldo, who plays for Al-Nassr. Messi has made 74 appearances for PSG, scoring 32 goals. He arrived in the French capital to great fanfare but struggled to make an impact in his first season and was overshadowed by teammate Kylian Mbappe, as they won Ligue 1 but crashed out of the Champions League in the first knockout round. This season has been a similar story, albeit with the added bonus of a French Cup triumph. Messi was booed by some PSG fans following the World Cup after leading Argentina to glory against France in the final. Read More Karim Benzema weighing up €100m offer to leave Real Madrid On This Day in 2011: Lionel Messi stars as Barcelona win Champions League Harry Kane taking inspiration from greats as he eyes another decade at top

When Manchester City won the Premier League, Erik ten Hag was not one of the first on the phone to Pep Guardiola. Perhaps that is unsurprising: he is, after all, manager of their rivals. But he is also an old ally, a man who worked with Guardiola at Bayern Munich, one who, just before he took the job at Manchester United, the Catalan had said could succeed him at the Etihad Stadium. They are part of a mutual admiration society. “The way in winning the title is a demonstration of football, everyone likes the way they play: so attractive, so brilliant,” Ten Hag said. “But their season is still not finished as our season is still not finished.” If Guardiola is denied a historic treble, it may be by a man he took under his wing. The man who liked Guardiola’s football so much that he took a backward step to team up with him, leaving a manager’s job at Go Ahead Eagles, who he had led to promotion, to take charge of Bayern’s second team in the German fourth division in 2013, has progressed rapidly. If Ten Hag was playing the long game, looking to further his education, now they meet as peers; at the Etihad Stadium and then Old Trafford this season, at Wembley in the FA Cup final on Saturday. Guardiola has the more storied CV, but Ten Hag is in charge of the bigger club. If, for much of this season, Guardiola could look up the league table and see one of his proteges, Mikel Arteta, above him, now he may be denied the FA Cup by another from his footballing family tree. And yet the sense is that Ten Hag is looking to topple Guardiola, not emulate him. They can come from the same school of thought, but they have attended different classes. Ten Hag is the former Ajax manager and yet Guardiola is more of the Ajax purist. Guardiola is the Johan Cruyff disciple, the man whose thinking was shaped by the man indelibly associated with Dutch football. He was the slow, inelegant reserve-team player parachuted into Barcelona’s Dream Team, who then became a European Cup winner as a player; in 2008, Cruyff advocated giving the untried Guardiola the manager’s job. A spectacular success only enhanced his own legacy. “Without him, I wouldn’t be here,” Guardiola reflected in 2016. Guardiola was exposed to Cruyff’s thinking at a formative age. There is a clip of a 13-year-old Ten Hag asking Cruyff a question on Dutch television, but he is not from Amsterdam or an Ajax product. He grew up near the German border, had three spells as a player and one as a coach at Twente in Enschede. He was 43 when he linked up with Guardiola, 47 when he got the Ajax job. He was, according to his assistant Steve McClaren, known as “mini Pep” at Bayern, when they coached on adjacent training pitches. Yet Ten Hag’s United are not a mirror of Guardiola’s City. There are similarities, but marked differences, too. Arteta’s Arsenal have more common denominators with City. United have topped the Premier League’s passing charts under a former Ajax manager, but he was Louis van Gaal and it was in 2014-15. In 2022-23, as City predictably had the most possession, United trailed in sixth, with 53.7 per cent to the champions’ 65.2. Their pass completion rate was only the seventh best, behind even Tottenham. Meanwhile, as City, partly by having the greatest share of the ball, won the fewest tackles, United won the eighth most. They were eighth for blocks, too. City were 20th. United were less slaves to possession, more reliant on winning duels. They played more long passes and scored the most goals from counter-attacks. United have not been slaves to possession. A difference can be seen in their respective wingers: Guardiola will often pick the pair who give him most control whereas Ten Hag tends to prefer a dribbler, in Antony, and a scorer and sprinter, in Marcus Rashford. United are willing to risk losing the ball more to try and make something happen. The passing statistics of Bruno Fernandes (77.7 per cent completion rate) and Casemiro (78.5) are examples; only Erling Haaland of the City regulars finds a teammate on a lower share of occasions. If United’s style of play in part shows Ten Hag’s pragmatic streak, he has shown a willingness to keep David de Gea, no Ederson with the ball at his feet; Guardiola would surely have ditched a goalkeeper who cannot double up as the 11th outfield player. But they share a fondness for left-footed centre-backs that is a recurring theme among those with Ajax influences. Perhaps Ten Hag’s flagship signing was Lisandro Martinez; he has shown a reluctance to use the right-footed Harry Maguire in his old role as a left-sided centre-back. In converting left-back Luke Shaw to use him in the middle, he has echoed one of Guardiola’s early surprises, when Aleksandar Kolarov assumed similar duties. So far, though, he has eschewed inverted full-backs or hybrid roles like John Stones’, two of Guardiola’s idiosyncratic ploys; in Martinez, Shaw and Varane, however, he simply has defenders who can double up as progressive passers. Ten Hag’s United debut came with a tactic that seemed to come straight from the Guardiola handbook, with Christian Eriksen selected as a false nine. It did not work, though he had greater success at Ajax when selecting Dusan Tadic instead of a striker. His use of Fernandes in a variety of positions has shown a total football ethos; as Kevin de Bruyne, Bernardo Silva and Ilkay Gundogan can testify, Guardiola’s midfielders can find themselves given a number of different slots in the side, too. Ten Hag has differed from Guardiola in derbies; a strategy of man-marking in midfield backfired when they went 6-1 down at the Etihad, eventually losing 6-3; with Fred excelling against De Bruyne and Fernandes playing off the right, it worked better in victory at Old Trafford. Perhaps, with his fondness for quick attacks, Ten Hag is trying to tap into United’s traditions, to borrow from Sir Alex Ferguson as much as from Guardiola; his relentless emphasis on a winning mentality echoes the Scot’s attitude. Certainly, his style of football is designed to bring the best from some of those he inherited, such as Rashford and Fernandes, rather than being dogmatically ideological. But were Cruyff still around, the chances are he would have seen his stamp on one of the sides at Wembley: that managed by his pupil, Guardiola, rather than that under a successor at Ajax and a compatriot, Ten Hag. Read More How Yaya Toure changed everything for Man City — and delivered Man Utd a ‘slap in the face’ The year that sportswashing won: A season that changed football forever 5 key talking points as rivals Man City and Man Utd clash in FA Cup final How managers Pep Guardiola and Erik ten Hag fare ahead of FA Cup final Pep Guardiola takes top honours at LMA Awards Injury concerns for Kevin De Bruyne and Jack Grealish ahead of FA Cup final

UEFA is awaiting the match official’s reports before deciding whether to take action against Jose Mourinho for his rant at referee Anthony Taylor after Roma’s Europa League final defeat, the PA news agency understands. Roma boss Mourinho was critical of Taylor in his post-match press conference after his side’s penalty shoot-out defeat to Sevilla in Budapest on Wednesday night. And in video footage which later emerged on social media, the former Chelsea and Manchester United manager is seen gesticulating at Taylor and officials in the stadium car park and heard saying “disgrace”. Taylor booked Mourinho during the game, which finished 1-1 after extra time before Sevilla sealed their seventh Europa League triumph by winning 4-1 in a penalty shoot-out. Tempers simmered on and off the pitch in a disappointing final, with 13 players shown yellow cards, seven of them to Roma players, while fourth official Michael Oliver had his work cut out to keep control of both dug-outs. The game was littered with delays, with a total of 25 minutes’ stoppage time added to the 120 minutes of playing time. Mourinho lost for the first time in his sixth major European final, while Sevilla extended their record number of tournament wins following previous successes in 2006, 2007, 2014, 2015, 2016 and 2020. Read More Charity boss speaks out over ‘traumatic’ encounter with royal aide Ukraine war’s heaviest fight rages in east - follow live

Players could harm themselves if not given enough support during times of crisis, according to former Huddersfield youngster Tareiq Holmes-Dennis. The defender was forced to retire in 2020, aged just 24, after a serious knee injury. Holmes-Dennis needed counselling when his career was cut short and while he feels concern for player welfare has improved, claims there needs to be a prolonged push to aid those in need. Former Manchester City youngster Jeremy Wisten took his own life in 2020 after being released following a battle with a knee injury and Holmes-Dennis worries about the mental health of others. “When you see young boys that have taken their life because they can’t cope – coping with the stresses of being released – it should never get there,” he told the PA news agency. “You don’t want it to become a norm. There are so many people going through situations where they are mentally struggling. “It is starting to be highlighted a bit more. Some clubs in particular are putting time and effort into giving the resources to players and, ultimately, it’s players who make the club perform. When you see young boys that have taken their life because they can't cope - coping with the stresses of being released - it should never get there Tareiq Holmes-Dennis “Their welfare should be at the forefront but it’s relatively new, mental health and player welfare and making sure players are in a good physical and mental space. “There is a magnifying glass on that now which is good because it is easy to look from the outside and say ‘you’re paid to do X, Y, Z’. There’s a lot more that goes into that and there’s a lot of repercussions for players off the pitch if their mental health isn’t in the right place. “It’s clear an effort is being made to understand what players go through and what can be done to best aid them.” The 27-year-old, now working at agency Wasserman, suffered a serious knee injury on his Portsmouth debut in 2017 while on loan at Fratton Park from Huddersfield. He slipped on the artificial surface around the pitch and, after three years of injury battles and aborted comebacks, was forced to retire prematurely. Other players have returned from a similar injury, including Jack Whatmough and Jack Robinson, who played with Holmes-Dennis at Pompey. However, being forced to quit left the former England Under-18 international feeling bereft. “I saw a counsellor to get over it. I learned speaking about it was the biggest thing. I didn’t want to hold it in,” said Holmes-Dennis, who was part of the Huddersfield squad promoted to the Premier League in 2017. “I also didn’t want to be annoying people but I know my family loved me and understood what I was going through was difficult because they’d seen my journey. “It was just a dark, dark time. Losing that routine, losing that drive to wake up and do something. You’re used to preparing in a certain way, being an elite athlete and living the elite lifestyle to then feeling irrelevant.” Holmes-Dennis’ situation is not unique and left a promising young player facing up to the reality of having his career and life torn away. After starting his career at Charlton, joining Huddersfield in 2016, Holmes-Dennis made 107 senior appearances – including 30 for Bristol Rovers – before the injury he suffered against Rochdale on August 5, 2017. To aid players like him, the Professional Footballers’ Association has joined with a law firm, Stewarts, to offer current and former players a legal dispute management service. The PFA already offers club workshops, a 24/7 helpline, a national network of 250 counsellors and residential support via the Sporting Chance Clinic. Also available to members is a wellbeing network and, in 2021-22, 600 accessed the service, resulting in more than 7,000 therapy sessions. In the last 10 months, the PFA has also appointed former Arsenal executive James King as its general counsel. Sports disputes lawyer at Stewarts, Barrington Atkins, added: “We know player wellbeing is very much at the heart of what the PFA does, and we aim to help players tackle any issues before they start to impact their wellbeing.” Players will be provided with advice on problems relating to injuries, employment, divorce and family issues, tax disputes and media-related issues – a service which Holmes-Dennis feels is much needed. “It’s massive because it’s a stress you wouldn’t want to take on your own,” he said. “You might not understand how to navigate the situation. “As long as there’s an awareness and the culture is shifting to actually caring about players – physically and mentally – and not just for tonight’s game or tomorrow’s game, then there’s progress. “Players want to play but whether they are capable, able or physically and mentally ready to do so is another thing.” Bristol Rovers declined to comment when contacted by the PA news agency. Read More Charity boss speaks out over ‘traumatic’ encounter with royal aide Ukraine war’s heaviest fight rages in east - follow live Lauren James commits her future to Chelsea until 2027 Daniel Vettori: England’s winning habit more impressive than style of cricket Football rumours: Magpies hope new deal prevents Bruno Guimaraes flying the nest

Chelsea striker Lauren James has signed a new contract which will keep her at the club until the summer of 2027, the Blues have announced. The 21-year-old, who was named in Sarina Wiegman’s England squad for this summer’s World Cup finals on Wednesday, was part of Emma Hayes’ side as they completed a second consecutive Women’s Super League and FA Cup double during the season which has just ended. James told the club’s official website: “It’s an amazing feeling to extend my stay at the club I love and where I feel most at home. I’m looking forward to the future and I want to reach my full potential. “I want to be the best version of me as a player and as a person, helping to inspire the next generation. It definitely feels like home and it’s always been the place I’ve wanted to be.” Schooled in Chelsea’s academy, James made her senior debut for Arsenal as a 16-year-old and signed her first professional deal with Manchester United before returning to the Blues on a four-year contract in July 2021. General manager Paul Green said: “We’re delighted that Lauren has signed an extended deal. She has built on last season and taken another step forward in her development. “She is one of the best young players in the world, who is blue through and through. We look forward to seeing her continue to progress and we believe she will go on to achieve big things at the club.” Read More Charity boss speaks out over ‘traumatic’ encounter with royal aide Ukraine war’s heaviest fight rages in east - follow live

Conor Coady has left Everton and returned to Wolves following his loan spell, with the Toffees having passed up an option to sign the defender on a permanent basis. The Goodison Park club have also announced that former Wolves defender Ruben Vinagre will return to Sporting Lisbon after an injury-impacted loan spell on Merseyside. Coady made 25 appearances for Everton this season, including a start in Sunday’s vital 1-0 win over Bournemouth which secured safety, and scored two goals. Coady, capped 10 times by England, joined the Toffees last August in a deal which included an option to buy, but that option has now expired. Vinagre made only four appearances in all competitions. Everton director of football Kevin Thelwell said: “We want to sincerely thank Conor and Ruben for their impeccable professionalism and valuable contributions both on and off the pitch during their time with the club. “We wish both players the best in their futures.” Read More Charity boss speaks out over ‘traumatic’ encounter with royal aide Ukraine war’s heaviest fight rages in east - follow live

Conor Coady will leave Everton after the club decided not to take up their option to sign him permanently for £4.5 million. The England international returns to Wolves, who loaned their captain out last summer after he lost his place following former manager Bruno Lage’s decision to switch to a back four. Coady made 25 appearances for Everton, scoring two goals, and excelled in Sunday’s 1-0 win over Bournemouth, when they avoided relegation. But he had not started any of the previous 13 matches when Sean Dyche dropped him to prefer first Michael Keane and then Yerry Mina. Dyche chose not to buy Coady whereas the expectation was that if former manager Frank Lampard had stayed in charge, a long-term move would have been triggered. Coady faces an uncertain future at Wolves, with Julen Lopetegui replacing Lage while he was out on loan, but the Spaniard has also preferred to play with just two centre-backs. Left-back Ruben Vinagre also returns to his parent club, Sporting Lisbon, after an injury-hit year on loan at Goodison Park. Read More How Manchester United reached the FA Cup final for a 21st time Liverpool and Juventus remember Heysel – Monday’s sporting social Time for yet another Everton reset – but this time with a dose of boring reality

Jose Mourinho confronted English referee Anthony Taylor in the car park and called him a “f***ing disgrace” after Roma’s Europa League final defeat to Sevilla. Mourinho’s Roma side were beaten on penalties in Budapest in an ill-tempered match as Sevilla won the Europa League for the seventh time. The manager was furious with Premier League official Taylor during the final at the Puskas Arena, with the referee showing a total of 13 yellow cards across the match. Mourinho approached Taylor in the car park of the Puskas Arena as the referee and his officiating team were leaving the stadium. The former Chelsea, Manchester United and Tottenham boss could be heard shouting, “F***ing disgrace man, it’s a f***ing disgrace” in English. Mourinho then switched to swearing in Italian and made his way back to the Roma team bus, before approaching the referee again to say, “Congratulations, you f***ing disgrace”. Mourinho was booked during the Europa League final while seven of his Roma players were also shown yellow cards. Sevilla picked up six bookings during the final. The 60-year-old continued to fume during his post-match press conference, where he accused Taylor of “bulls***” decisions and said Sevilla player Erik Lamela should have been sent off. “Next year we won’t be playing the Champions League and that’s a good thing because we’re not made for it,” Mourinho said. “And let’s hope that Taylor, only officiates games in the Champions League and does the same bull**** there that he did tonight, and not in the Europa League. “It was an intense, vibrant game with a referee who seemed Spanish. It was yellow, yellow, yellow all the time. “Today in all the dubious episodes, the yellow cards, the referee blew the whistle in favour of Sevilla. “I am surprised because he is an international referee who has a great reputation.” After giving his silver medal to a fan in the crowd, Mourinho thanked his players despite losing in penalties to Sevilla in the Europa League final in Budapest. Mourinho was set to become the most decorated European manager in history with six trophies and after a Paulo Dybala goal put them in front it was looking likely. Roma went on to concede an own goal and lost 4-1 in penalties when Roger Ibanez and Gianluca Mancini missed from the spot. Mourinho told ITV Italy after the game: "I’ve won five finals and I lost this one, but I’m coming back home proud again. The boys gave everything. "We felt pressure against a team that has more talent than us. We lost a game but not dignity. "I’ve never gone home prouder than today, even when I won. We had also worked hard on penalties but... we missed two - but all together, not only the penalty takers." Includes reporting from PA Read More Gonzalo Montiel the penalty hero again as Sevilla win seventh Europa League title Jose Mourinho: I’ve never gone home prouder than today, even when I won Sevilla win seventh Europa League title Sevilla vs Roma LIVE: Europa League final result and reaction