Manchester City has appealed against an independent commission ruling that found the club breached Premier League financial rules over £830.69m of funding.
The commission concluded that the money had been provided by the club’s owners but presented as sponsorship revenue. Manchester City denies any wrongdoing and is seeking to overturn the decision through its appeal.
According to sources cited by Sky Sports, the club’s case is that additional funding linked to sponsorship agreements between 2009 and 2018 came from the Abu Dhabi government, rather than Manchester City’s owners.
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The club’s lawyers made the same argument during hearings held in 2024, but the independent commission rejected it.
In its ruling, the commission said the explanation was a narrative “invented by the club long after the events in an attempt to conceal the true nature of the disguised funding scheme”.
Manchester City’s majority shareholder is Newton Investment and Development LLC, a company linked to Sheikh Mansour bin Zayed Al Nahyan.
Sheikh Mansour is a member of Abu Dhabi’s ruling family and serves as Vice-President of the United Arab Emirates and Deputy Prime Minister.
The appeal represents Manchester City’s attempt to have the commission’s ruling cancelled and to establish that its account of the source of the funding was correct.
