Manchester City will argue before an appeal board that key commercial sponsorship deals were funded directly by the Abu Dhabi government rather than club owners, following an independent commission ruling that found the club guilty of 114 financial regulation breaches between the 2009-10 and 2017-18 seasons.
The Independent Commission Findings and the £900 Million Disguised Funding Scheme
An independent commission determined that Manchester City circumvented Premier League and UEFA spending limits by more than £900 million over nine seasons. The adjudicating panel determined that the team boosted its business income illegitimately through sham
sponsorship deals supported by the Abu Dhabi United Group (ADUG), a private investment firm owned by Sheikh Mansour, who serves as the deputy prime minister and vice-president of the United Arab Emirates.
The investigation examined financial records stretching from the 2009-10 season through 2017-18. That gap widened significantly after the club secured its first Premier League title of the era in 2011-12. By the 2017-18 season, annual sham funding reached £134.73 million, contrasted with just £11 million actually paid by sponsors.
The commission explicitly rejected the club’s defence regarding the origin of these funds. In its published findings, the panel stated: We concluded that it was an ‘explanation’ that the club had concocted well after the event in an attempt to obscure and conceal the realities of the disguised funding scheme.
Internal emails outlining strategies by the club to mask its true revenue streams in order to meet financial rules were brought to light in November 2018 by the German media outlet Der Spiegel. Subsequently, in February 2020, UEFA banned Manchester City from the Champions League for two seasons and imposed a 30 million euro fine for serious breaches and failing to cooperate with investigators. Although the Court of Arbitration for Sport overturned the Champions League ban in July 2020, it still upheld a 10 million euro fine for lack of cooperation.
Manchester City’s Appeal Strategy and the Abu Dhabi Government Defence
Facing a deadline to lodge formal paperwork, Manchester City maintains its innocence and contends that the commission’s decision contained clear material errors, of law, principle and fact, and is unsafe.
Club representatives are expected to present evidence to an appeal board asserting that the funds directed to sponsors originated from the Abu Dhabi government itself, rather than from ADUG.
Sheikh Mansour belongs to Abu Dhabi’s ruling dynasty and is a brother to UAE President Sheikh Mohamed bin Zayed Al Nahyan. Premier League regulations permit state-owned bodies to sponsor football clubs. Club chairman Khaldoon Al Mubarak pointed to what he described as irrefutable evidence
supporting the club’s position.
Meanwhile, the club’s principal sponsor, Etihad Airways, announced it is considering legal action against the Premier League. The state-owned national airline stated that the release of the commission findings had damaging implications…despite the airline not being named in the redacted published findings,
adding that it categorically rejects any suggestion of involvement in improper commercial arrangements. The Crown Prince of Abu Dhabi—who is the son of the UAE president—leads the sovereign wealth fund L’Imad, which holds ownership of Etihad.
Premier League Rivals Debate Possible Expulsion and Severe Sanctions
With 114 of the 115 charges proved against the club, speculation surrounds the severity of the eventual punishment. Two senior executives at rival Premier League clubs told Sky Sports News that they would be staggered
and amazed
if 15 clubs voted to expel Manchester City from the league, warning that such a step would amount to a self-inflicted commercial disaster
that could cost other clubs substantial revenue.
Other figures within the game have demanded harsher penalties. Former Manchester United captain Roy Keane told ITV that if he were a player at the club, he would 100 per cent be sticking those medals in the bin,
describing the success as the result of cheating rather than sporting merit. Former Arsenal striker Ian Wright added on the same network that unprecedented punishment is required here.
Former Manchester City player Micah Richards expressed deep dismay on Lineker’s podcast, noting that reading the words sham contracts
left him feeling absolutely devastated
amid widespread uncertainty for supporters.
Unresolved Penalties and the Timeline for the Appeals Process
The Premier League board stated its intention that the full process, including appeals and the publication of relevant decisions, should conclude as quickly as possible. The club was given until October 2 to file its formal appeal.
Beyond potential point deductions, fines, or the stripping of titles won during the investigated years, questions remain regarding how a forced relegation would function. Because the Premier League and the English Football League operate as separate entities, any expulsion or relegation down to the Championship would require a vote involving all 72 clubs, where directors have already questioned how lower-tier competition would manage such financial disparity.
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