Man City to tell appeal it will blame Abu Dhabi government for sponsorship funds
October 1, 2026 18:20
Manchester City will tell an appeal board it has evidence the money directed to key sponsors came from the Abu Dhabi government rather than the club’s owners, sources have told BBC Sport. The claim forms part of the club’s planned challenge after an independent commission found breaches of Premier League financial regulations.
THE FINDINGS
The commission concluded City breached rules relating to the 2009-10 to 2017-18 seasons. Reports said the club was found guilty of 114 of the 115 charges brought against it. The independent panel also concluded the club had artificially inflated revenue through what it described as “sham” sponsorship agreements, saying Abu Dhabi United Group (ADUG) had topped up commercial deals in a “disguised funding scheme” totalling £830.69m.
THE CLUB’S RESPONSE
City have repeatedly denied wrongdoing and signalled an intent to lodge an appeal by Friday. The club has said the commission’s decision contained “clear material errors, of law, principle and fact, and is unsafe”. Chairman Khaldoon Al Mubarak has referred to “irrefutable evidence” which he says supports the club’s claims of innocence.
THE COMMISSION’S REJECTION
The commission rejected the government-funding explanation, calling it “untrue” and saying: “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.”
SPONSOR AND OWNERSHIP CONTEXT
ADUG is described in the findings as a private investment company belonging to Sheikh Mansour, the UAE vice-president and deputy prime minister, who is a member of Abu Dhabi’s ruling family and the brother of UAE President Sheikh Mohamed bin Zayed Al Nahyan. ADUG took over Manchester City in 2008. Premier League rules allow state-owned bodies to sponsor clubs.
Etihad Airways, City’s principal sponsor, said it was considering legal action against the Premier League and that the published findings had “damaging implications…despite the airline not being named in the redacted published findings”. The UAE’s state-owned national airline said “it categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements”. Etihad is owned by sovereign wealth fund L'Imad, which is chaired by the Crown Prince of Abu Dhabi.
WHAT HAPPENS NEXT
City intend to lodge an appeal by Friday and are expected to present their evidence to an appeal board. The commission’s findings and the club’s forthcoming appeal will determine the next steps in the case.