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Manchester City have appealed an independent commission’s guilty verdict over serious Premier League financial breaches.
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The club insists the ruling contains “clear material errors” and says “irrefutable evidence” supports its defence.
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The appeal could prolong the eight-year case into 2027, with the final consequences for City still unresolved.
City challenge commission’s findings
October 2, (THEWILL) – In its appeal statement, Manchester City described the commission’s decision as an “opinion” and argued that it contained fundamental errors of law, principle and fact.
“The club’s firm position is that, on multiple grounds, the opinion contains clear material errors, of law, principle and fact and is unsafe,” City said.
The club reiterated that it was innocent of the accusations brought by the Premier League and maintained that it had substantial evidence to support its position.
“The club is innocent of the accusations made by the Premier League and a comprehensive body of irrefutable evidence exists in support of all of its positions, relating to this case,” the statement added.
City also said it would continue to respect due process while remaining restricted in what it can publicly disclose until all proceedings are concluded.
The club’s statement referred to a “Premier League Commission”, although the body that delivered the verdict was an independent commission.
What the independent commission found
The commission’s findings covered Manchester City’s financial dealings between 2009/10 and 2017/18 and included allegations surrounding sponsorship arrangements, financial reporting and the club’s cooperation with the Premier League investigation.
It found that City had arranged contracts with several commercial partners as part of what it described as a disguised funding scheme, with the arrangements allegedly inflating the club’s revenues by £830 million.
The commission also concluded that Manchester City had submitted accounts that concealed the true state of its finances and had breached both Premier League and UEFA spending limits.
According to the findings, the club had broken well over 100 Premier League regulations and had failed to cooperate and act in good faith during the league’s investigation.
Three of four alleged breaches relating to the club’s cooperation were upheld, while one charge was not proven.
The original hearing took place between September and December 2024, with the commission expressing regret over the length of time it took to reach its decision.
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Abu Dhabi funding dispute remains central
A major part of Manchester City’s appeal is expected to focus on the source of additional funding connected to some of its sponsorship agreements.
According to Sky Sports, City are likely to continue arguing that the additional sponsorship funding came from the Abu Dhabi government rather than the club’s owners.
The club’s lawyers made the same argument during the 2024 hearing, but the independent commission rejected it.
The commission concluded that the explanation had been developed after the events in question in an attempt to conceal what it regarded as the true nature of the alleged disguised funding arrangement.
City are nevertheless expected to maintain that position during the appeal.
Manchester City is majority owned by Sheikh Mansour bin Zayed Al Nahyan’s Newton Investment and Development LLC. Sheikh Mansour is also a member of the Abu Dhabi ruling family and serves as vice-president and deputy prime minister of the United Arab Emirates.
The relationship between private investment and state-linked funding in Abu Dhabi has therefore remained an important issue in the financial dispute.
City question Premier League process
Manchester City have also criticised aspects of the disciplinary process, arguing that the club had spent eight years cooperating with the Premier League on the understanding that the league would operate as an independent and impartial regulator.
Following publication of the guilty verdict, City said it was “disappointed and surprised” by the commission’s findings and maintained that it would pursue all appropriate regulatory and legal avenues available to it.
The club said the Premier League process remained ongoing and that it was unable to comment fully while future proceedings were still pending.
The appeal now gives City another opportunity to challenge the findings before the disciplinary process reaches its conclusion.
Appeal could continue into 2027
The latest appeal may not bring a quick end to the case.
New Premier League rules state that appeals should, where possible, be completed within 12 weeks, while an appeal hearing should last no longer than five days.
However, Manchester City’s lawyers could argue that those rules should not apply to the case because the club was charged in 2023 and its original hearing took place in 2024, before the accelerated appeal system was introduced.
A legal expert cited by Sky Sports said City could have a strong argument that the new rules should not be applied retrospectively.
That could potentially extend the appeal process into 2027, prolonging a case that has already been under consideration for almost a decade.
The new rules were introduced with the intention of allowing clubs to be punished, where possible, during the same season in which relevant breaches occurred.
What happens next?
Manchester City’s appeal will now move into the next stage of the disciplinary process, with the club seeking to overturn the independent commission’s guilty findings.
The outcome will be significant because the final verdict will determine what consequences, if any, Manchester City could face.
Olumide Atiba is a sports journalist with THEWILL, known for his keen news sense and compelling storytelling. He has built a reputation for turning leads into clear, well-structured reports that resonate with readers, with a strong focus on football coverage
