Manchester City will argue before an appeal board that £830.69m in disputed commercial sponsorship deals originated directly from the Abu Dhabi government rather than the club’s owners, following an independent commission’s ruling that found the club guilty of breaching Premier League financial regulations between the 2009-10 and 2017-18 seasons.
The Disguised Funding Allegations and the £830m Discrepancy
The independent commission confirmed on Tuesday that Manchester City artificially inflated commercial revenue through “sham” sponsorship agreements during a nine-season span. BBC Sport and other outlets reported that the Abu Dhabi United Group (ADUG)—a private investment enterprise owned by United Arab Emirates vice-president and deputy prime minister Sheikh Mansour—topped up commercial deal valuations as part of a “disguised funding scheme” totaling £830.69m. According to the regulatory findings, this mechanism allowed the club to appear to comply with Premier League and Uefa financial rules.
City have repeatedly denied guilt and signaled an intent to lodge an appeal by Friday. The club’s legal team has characterized the commission’s decision as “unsafe,” asserting that it contains “clear material errors, of law, principle and fact.” Khaldoon Al Mubarak, the club’s chairman, previously referenced “irrefutable evidence” supporting their claims of innocence ahead of the formal appellate filings.
Shifting the Defense to State-Level Sovereignty
As initially disclosed by the Daily Mail and Times, insiders suggest that City plan to present an appeal board with proof indicating the funds channeled to sponsors originated with the Abu Dhabi government instead of ADUG. Premier League rules allow state-owned bodies to sponsor clubs.
However, the independent commission strongly rejected this defense in its written findings. The panel concluded that the argument was “untrue,” stating 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. Sheikh Mansour, who took over the club via ADUG back in 2008, sits on the ruling family of Abu Dhabi and is a brother to UAE President Sheikh Mohamed bin Zayed Al Nahyan.
| Metric / Parameter | Commission Finding | Club Position |
|---|---|---|
| Investigated Period | 2009-10 to 2017-18 | Not specified |
| Disputed Commercial Value | £830.69m disguised funding | Sponsorships funded by state |
| Primary Accusation | Artificially inflated revenue | Denied guilt |
Etihad Airways Considers Legal Action
The fallout from the published findings extends beyond the boardroom at the Etihad Stadium. Principal club sponsor Etihad Airways announced it is considering legal action against the Premier League. The UAE’s state-owned national airline stated that the release of the commission’s findings carried “damaging implications…despite the airline not being named in the redacted published findings.”
Etihad categorically rejected any finding, conclusion, or implication suggesting improper commercial arrangements. Control of the airline rests with the L’Imad sovereign wealth fund, which is presided over by the Crown Prince of Abu Dhabi, who is the son of the UAE president. The Premier League declined to comment when contacted by BBC Sport regarding the airline’s potential legal challenge.
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