FA to Prosecute Nottingham Forest Over Tammy Abraham Transfer Deal: Financial Irregularities Spark Major Investigation
The Football Association (FA) has launched formal proceedings against Nottingham Forest Football Club following allegations of financial irregularities related to the attempted acquisition of England international striker Tammy Abraham. The case, which has sent ripples across the English footballing landscape, centers around Forest’s valuation tactics and alleged breaches of transfer market regulations during negotiations with AS Roma for the player’s services.
The Deal in Question
In January 2025, Nottingham Forest emerged as surprise contenders in the race to sign Tammy Abraham, who had found himself on the fringes of the Roma squad due to injury setbacks and tactical shifts under manager Daniele De Rossi. Despite reported interest from West Ham, Everton, and several Bundesliga clubs, Forest aggressively pursued Abraham as part of a bold mid-season push to avoid relegation.
Forest’s offer was said to include a base fee of £18 million with performance-related bonuses that could rise to £30 million. However, reports later emerged that Forest had presented a dual-structure valuation to the FA and Premier League administrators—one figure publicly stated to media outlets and another, significantly lower, allegedly submitted for Financial Fair Play (FFP) compliance documentation.
According to documents obtained by the FA’s regulatory body, Nottingham Forest is accused of deliberately misrepresenting the full extent of the financial commitment involved in the Abraham transfer in order to avoid exceeding their annual expenditure limit.
FA’s Statement and Charges
On Monday, the FA issued a detailed statement confirming the opening of disciplinary action.
“Nottingham Forest Football Club is being charged with breaching FA Regulation C.1 related to financial transparency and the submission of material financial information. The charges relate specifically to the club’s conduct during the January 2025 transfer window involving a prospective deal for player Tammy Abraham. The FA has also received corroborating material from domestic and international partners, including the Premier League and Serie A authorities.”
Forest now face prosecution for allegedly failing to disclose the full financial structure of the transfer offer, including hidden agent fees, appearance-based bonuses, and third-party financial arrangements—potential violations that, if proven, could lead to fines, transfer bans, or points deductions.
Club Response: Denial and Cooperation
Nottingham Forest has released a statement vehemently denying any wrongdoing and pledging full cooperation with the ongoing investigation.
“We categorically deny any allegations of financial misrepresentation regarding our approach for Tammy Abraham. All communications and proposals with AS Roma were conducted in good faith and within the regulatory frameworks set forth by the FA and the Premier League. We will cooperate fully with the FA’s review and are confident that a fair and accurate conclusion will be reached.”
Sources close to the club suggest Forest believe the charges stem from a misinterpretation of conditional clauses in the proposed deal—particularly those related to injury protections and international performance clauses.
Broader Implications for the Club
The timing of this investigation is particularly troubling for Forest, who finished the 2024–25 Premier League season just above the relegation zone. The potential for points deductions in the upcoming season could leave the club in immediate danger.
The FA’s move also places added pressure on Forest’s newly appointed CEO, Emma Allardyce, who replaced Dane Murphy in early May as part of a broader executive overhaul. Allardyce, known for her work in compliance and governance at Southampton, is now tasked with navigating the club through one of its most serious off-field crises in years.
If proven guilty, Forest could be subject to sanctions that mirror those faced by Everton and Nottingham Forest earlier in 2024, when both clubs were docked points over profitability and sustainability rules (PSR) breaches.
Tammy Abraham: An Unwitting Figure
Tammy Abraham himself is not suspected of any wrongdoing. The 27-year-old striker has remained focused on his return to full fitness after a long-term ACL injury suffered in 2023. While he ultimately did not make the move to Forest, the fact that he was central to the controversial deal brings renewed scrutiny to the opaque nature of transfer negotiations and third-party involvement.
Sources close to Abraham’s representatives have confirmed that the player was unaware of any financial misconduct and had not signed a pre-agreement with Nottingham Forest.
Reactions Across Football
The FA’s crackdown is being viewed as part of a larger movement toward financial transparency and regulation enforcement in English football. With the introduction of the Independent Football Regulator on the horizon, the governing body is under mounting pressure to show that it can enforce its rules independently and robustly.
Kieran Maguire, a football finance expert, commented on the situation:
“This case is a litmus test for how seriously English football intends to treat transfer irregularities moving forward. If clubs are allowed to ‘game the system’ using back-channel finances and off-books negotiations, FFP becomes meaningless.”
Supporters of Forest have expressed mixed reactions. Some believe the club is being unfairly targeted, while others are calling for a full internal review to ensure long-term stability and accountability.
What Happens Next?
Nottingham Forest will have 14 days to formally respond to the FA’s charges. A hearing is expected to take place in July 2025, with possible sanctions announced before the 2025–26 Premier League season kicks off in August.
Potential outcomes include:
- A heavy fine (up to £10 million)
- A transfer embargo during one or more upcoming windows
- A points deduction ranging from 4–10 points
- Mandatory oversight or independent audits
The FA has also indicated that this case may influence new protocols for future transfers involving add-on-heavy deals and conditional clauses—particularly those designed to circumvent immediate FFP impacts.
Final Word
While no final judgment has been rendered, the FA’s prosecution of Nottingham Forest marks a significant escalation in the fight against financial misconduct in football. For Forest, the stakes are high: their Premier League status, reputation, and financial health all hang in the balance. For the wider football world, it’s a cautionary tale about the consequences of pushing financial boundaries in the pursuit of top-flight survival.
