Manchester City appeal to centre on Abu Dhabi government sponsorship funding

Manchester City are expected to base part of their appeal against a Premier League financial-rules verdict on an argument that disputed sponsorship funding came from the Abu Dhabi government, rather than the club's owners, according to BBC Sport. City have denied wrongdoing and indicated that they intend to lodge an appeal by Friday. The reported argument has already been rejected by the independent commission that heard the case.

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BBC Sport reported that the commission's finding of guilt on all charges concerning financial regulations was confirmed on Tuesday. The case covered the seasons from 2009-10 through 2017-18. The commission found that City had overstated commercial income through sponsorship arrangements supported by their owners, making the club appear to meet Premier League and Uefa financial requirements.

The findings described additional funding of £830.69m through Abu Dhabi United Group, the private investment company belonging to Sheikh Mansour. ADUG bought City in 2008. The distinction between that company and the Abu Dhabi government is central to the position City are expected to advance: Premier League rules permit sponsorship by state-owned organisations, BBC Sport noted in its report.

Sources told the BBC that City are expected to present evidence to an appeal board supporting their claim that money supplied to sponsors originated with the government, not ADUG. The Daily Mail and the Times first reported that position. The commission had dismissed the explanation, finding that it was developed after the events to conceal the funding arrangements. City's position therefore remains contested, rather than an established account of where the money came from.

City have challenged the reliability of the verdict, alleging substantial errors in its legal reasoning, principles and factual findings. Chairman Khaldoon Al Mubarak said on Saturday that evidence supported the club's insistence that it was innocent. BBC Sport reported that the Premier League declined to comment when approached about the latest developments.

Meanwhile, principal sponsor Etihad Airways said it was considering legal action against the league over the publication of the findings. The airline said the release carried damaging implications even though it was not identified in the published, redacted material. Etihad rejected suggestions that it had participated in improper commercial dealings. Its stated consideration of legal action is separate from City's intention to appeal the commission's decision.