Manchester City are expected to argue that major sponsorship deals were financed by the Abu Dhabi government rather than the club’s owners as they prepare to appeal an independent commission’s findings in the Premier League’s 115-charge case.
An independent commission found the club guilty of 114 of the 115 charges relating to alleged breaches of financial rules between the 2009-10 and 2017-18 seasons. According to reports, City plan to present evidence that money paid to sponsors originated from the Abu Dhabi government, not Abu Dhabi United Group (ADUG), the private investment vehicle of owner Sheikh Mansour.
The commission rejected that explanation, describing it as a narrative developed after the events to conceal what it called a “disguised funding scheme.” It concluded that City used sponsorship arrangements to artificially inflate revenue, involving £830.69 million in funding from ADUG. Commercial income of £949.94 million from Abu Dhabi sponsors was recorded in the club’s accounts over the period, while the sponsors themselves paid only £119.25 million, with the balance coming from ADUG.
City have rejected the findings, calling them unsafe and containing “clear material errors of law, principle and fact.” Club chairman Khaldoon Al Mubarak has maintained that the club holds “irrefutable evidence” supporting its position.
The club confirmed its intention to appeal and faces a Friday deadline to lodge the challenge. Any appeal would be heard by a new three-person board. Sanctions have not yet been imposed but could include a points deduction, fine, transfer ban or expulsion from the Premier League.
Separately, City’s principal sponsor Etihad Airways said it is considering legal action against the Premier League over the publication of the commission’s findings. The airline “categorically rejects any finding, conclusion or implication” that it was involved in improper commercial arrangements. Etihad said it was not contacted during the process and therefore had no opportunity to respond to matters affecting its reputation. It added that the publication had created “damaging implications” despite the airline not being named in the redacted judgment, while confirming that its relationship with Manchester City remains strong.
The Premier League has been contacted for comment.
