Louis van Gaal points the finger of blame: ‘With all the consequences and suffering that entails’

Louis van Gaal has told The Athletic in an email that he feels robbed by Manchester City. City have been found guilty of breaching 114 financial rules between 2009 and 2018 and face a huge punishment.

After a successful 2014 World Cup with the Netherlands national team, Van Gaal took charge of Manchester United. United finished fourth in his first season and won the FA Cup in his second. The cup win wasn't enough to save his job: United sacked the Amsterdam native less than 24 hours later.

United missed out on the Premier League top four in painful fashion. Van Gaal's side finished on 66 points, level with fourth-placed Manchester City, but City took the final Champions League place on goal difference. United scored just 49 league goals that season.

After United sacked Van Gaal, José Mourinho replaced him. Van Gaal said: "For me, that [missing out on the Champions League in 2016] was probably the decisive factor in my dismissal by Manchester United at the time, with all the consequences and suffering that entailed."

Missing out on the Champions League in 2016 was "one of the worst experiences of his professional life", Van Gaal has previously said. His good relationship with the chief executive ended when Van Gaal accused the executive of arranging Mourinho's arrival long before his dismissal.

Van Gaal knows the ruling on City will no longer make any difference to him. "I cannot turn back the clock now. Not even the English Football Association can do that," writes Van Gaal, who does not want to go into detail about what an appropriate punishment for City would be. "Ultimately, the judge will have to decide that."