Manchester City have formally appealed against an independent commission’s ruling that found the club guilty of multiple breaches of Premier League financial regulations spanning nearly a decade.
In a brief statement, the former Premier League champions said the commission’s decision contained “clear material errors, of law, principle and fact and is unsafe.” The club maintained its innocence and said it had submitted “a comprehensive body of irrefutable evidence [that] exists in support of all of its positions” on Thursday evening.
The independent panel concluded on Tuesday that City were guilty of all charges relating to breaches between the 2009-10 and 2017-18 seasons. Among its findings was that the club arranged “sham contracts” with commercial partners as part of a scheme to disguise secret funding exceeding £830 million. The Premier League has stated that City “systematically broke Premier League Rules for nearly a decade.”
The Football Association described the verdict as having “significant implications for the integrity of the game.” “We are carefully considering the decision and its implications and will take action where appropriate,” the FA said. It added that it would not comment further while proceedings between the Premier League and City remain ongoing, but would continue to monitor developments closely.
Sources have indicated that City’s appeal is expected to argue that key sponsorship deals were funded by the Abu Dhabi government rather than the club’s owners. The owners, Abu Dhabi United Group, are said to have topped up commercial deals as part of what the commission described as a “disguised funding scheme.”
Etihad Airways, City’s principal sponsor, has said it is considering legal action against the Premier League, stating it “categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements.”
The appeal will be heard in private by a new three-person independent panel. Premier League regulations provide for an appeal hearing to conclude within 12 weeks of being heard, with a decision communicated within 30 days thereafter, though the timeframe can be adjusted if necessary. Sanctions against the club are expected to be considered only after the appeal process concludes.
The Treasury Committee has also written to HMRC seeking reassurance that the tax authority is examining related issues, following claims that a “sham” contract with former manager Roberto Mancini may have left City liable for unpaid tax.
