Manchester City has lodged an appeal against an independent commission’s finding that the club breached Premier League financial regulations over several seasons.
The club was found guilty of all charges relating to alleged breaches between the 2009-10 and 2017-18 seasons. City has rejected the findings and says the commission’s ruling contains what it describes as “material errors” of law, principle and fact.
In a statement, the club said it had submitted a comprehensive body of evidence supporting its position and maintained that the evidence demonstrates its compliance with the relevant rules.
The appeal is expected to focus, among other issues, on the club’s position regarding sponsorship arrangements. Sources familiar with the case have said City is expected to argue that some key sponsorship deals were funded by the Abu Dhabi government rather than the club’s owners.
The independent panel also found that City had arranged what it described as “sham contracts” with several commercial partners. The findings relate to allegations that the arrangements were used to conceal more than £830 million in funding.
The Premier League has maintained that Manchester City “systematically broke” its rules over nearly a decade. The club disputes the allegations and continues to defend its position through the appeal process.
The Football Association has said the ruling has significant implications for the integrity of English football. The FA says it is considering the decision and its implications, while noting that proceedings between Manchester City and the Premier League remain ongoing.
The appeal means the dispute is not yet concluded, with any further action depending on the outcome of the legal process.