Manchester City’s Premier League rivals fear the club’s battle against their guilty verdict will not be concluded this season, causing them a “massive problem”. 

There is dismay that City appear unwilling to agree a settlement that would bring the process to a conclusion during this campaign and end the uncertainty clouding England’s top flight.

City were found guilty of all but one of the 100-plus charges relating to breaking financial rules, with an independent commission ruling the club inflated commercial revenues and reduced costs by £920m.

A punishment, which could include a points deduction and the stripping of titles, is yet to be announced and City have confirmed an appeal has been lodged.

That has left a cloud over the Premier League season, amid doubts about whether or not the title race, European places and relegation will be affected by the City case.

But City’s rivals fear there will not be a conclusion to the saga this season, with the club ready to explore every avenue to challenge and overturn the verdict.

One source told Telegraph Sport: “The talk among clubs is that nobody can see it getting sorted out this season. That’s a massive problem because nobody is sure what they are playing for and whether or not the final positions will stand.”

An appeal hearing date has yet to be set while a panel is appointed to scrutinise the evidence. In normal circumstances, the appeal commission has to return a decision, under Premier League rules, within 12 weeks. That gives a deadline of January 21.

City could challenge the 12-week appeal rule on the basis that the club were charged before that timeline was introduced.

The appeal panel can examine the commission’s decision, the documents submitted and transcripts of witness evidence. Witnesses are not generally reexamined, making the process different from a full rehearing. Possible outcomes include upholding the findings, overturning some or all of them, or referring matters back for further consideration. The appeal panel could refer the matter to a new commission for a retrial.

It remains to be seen whether City would be prepared to take the case beyond sporting regulatory bodies if their appeal is unsuccessful.

Part of City’s guilty verdict included failing to co-operate with the Premier League’s multi-year investigation. Bloomberg reported that preliminary talks over a financial settlement collapsed over the club’s steadfast claims of innocence and there has been no suggestion City are willing to alter that stance.

A source said: “City don’t appear to accept any guilt. Logically, you would think that having been found guilty on so many charges, they would look for some sort of settlement but that doesn’t seem possible at the moment. Everybody is just waiting for the punishment and that is no good for the League or the clubs.”

Telegraph Sport reported on Friday that City’s claim to have “irrefutable evidence” that will overturn their guilty verdict on appeal is based on a trove of emails, letters and bank statements.

A reexamination of Abu Dhabi government documents, receipts and testimony from 24 witnesses – all of which the club believe were wrongly dismissed at the original hearing – will be central in attempts to force a full or partial acquittal or retrial, according to people familiar with the case.