Chelsea are set for a battle with the Premier League over a potential breach of spending rules with the club ready to cite Antonio Rudiger’s departure for Real Madrid on a free transfer last season as one justification for their huge losses.
In reporting a loss of £121million for the 2021/22 season Chelsea cited “extraordinary expenses and loss of revenue” when working under a government licence last year, but sources have told Sportsmail that the restrictions only cost the club a few million pounds.
Chelsea were barred from receiving revenue by the government after Roman Abramovich was sanctioned on 10 March last year until the Todd Boehly takeover was completed on 28 May, but the vast majority of their income for the season had already been banked by that point.