Manchester City appeal against an independent commission’s verdict that found the club guilty of breaches of the Premier League’s financial regulations, with the club arguing that the ruling contains significant errors of law, principle and fact.
The club confirmed on Thursday evening that it had lodged an appeal, describing the commission’s ruling as containing “clear material errors, of law, principle and fact” and arguing that the decision was unsafe.
Manchester City also maintained its innocence, saying it had submitted “a comprehensive body of irrefutable evidence” in support of its position.
Key Highlights
- Manchester City has formally appealed an independent commission’s verdict on Premier League financial breaches.
- The commission found the club guilty of 114 of 115 alleged breaches covering the 2009-10 to 2017-18 seasons.
- Manchester City says the ruling contains material errors of law, principle and fact.
- The club is expected to challenge findings concerning sponsorship agreements and alleged funding arrangements.
- The Football Association says the verdict has significant implications for the integrity of the game.
- The appeal will be heard by a new three-person independent commission with legal expertise.
- The appeal process could determine whether any sanctions are eventually imposed on Manchester City.
Manchester City Challenges Commission Findings
The development comes after an independent commission found Manchester City guilty of 114 of 115 charges relating to alleged breaches of Premier League financial regulations between the 2009-10 and 2017-18 seasons.
The Football Association has also reacted to the verdict, saying it has “significant implications for the integrity of the game.”
The FA said it was carefully considering the decision and its implications and would take action where appropriate.
“As proceedings between the Premier League and Manchester City Football Club remain ongoing, we do not intend to comment further at this stage,” the governing body said.
The FA added that it would continue to monitor developments closely.
The independent panel found that Manchester City had used arrangements that allegedly disguised the true extent of certain club liabilities.
Among its findings was an allegation that the club arranged “sham contracts” with commercial partners as part of a scheme involving more than £830 million in alleged secret funding.
The Premier League has described the findings as evidence that Manchester City “systematically broke Premier League Rules for nearly a decade.”
Sponsorship Deals at Centre of Appeal
As part of the appeal, Manchester City are expected to challenge findings concerning sponsorship agreements and argue that key deals were funded by the Abu Dhabi government rather than the club’s owners.
Manchester City’s owners, Abu Dhabi United Group (ADUG), have been accused in the proceedings of topping up the value of commercial agreements as part of what was described as a “disguised funding scheme.”
Premier League rules permit state-owned bodies to sponsor football clubs.
Etihad Airways, one of Manchester City’s principal sponsors, has also said it is considering legal action against the Premier League over the publication of the commission’s findings.
The airline said the release of the findings had “damaging implications”, despite it not being named in the redacted version of the published report.
Etihad has categorically rejected any suggestion that it was involved in improper commercial arrangements.
Appeal Process and Possible Sanctions
The appeal will be heard privately by a new three-person independent commission made up of individuals with legal expertise.
Under a section of the Premier League regulations introduced this summer, an appeal hearing is expected to conclude within 12 weeks of being heard, with a decision communicated within 30 days.
However, the timeframe can be extended where necessary, meaning the duration of the appeal process remains uncertain.
Previous precedent suggests that any sanctions against Manchester City would be imposed only after the appeal process has concluded, although that is not guaranteed.
A further appeal could also be possible depending on any sanctions eventually imposed on the club.
The case has attracted wider attention, with questions also being raised about potential tax implications.
The Treasury Committee, which oversees policies and administration involving HM Revenue and Customs, has asked whether HMRC has requested access to redacted documents contained in the commission’s report.
The development leaves Manchester City facing a lengthy legal process as the club challenges the independent commission’s findings. For more updates, follow us on X.



