Manchester City to argue sponsor funding came from Abu Dhabi state, not owners, in financial rules appeal
Manchester City will argue in its appeal that sponsorship money came from the Abu Dhabi government rather than its owners, after an independent commission found the club breached Premier League financial rules.
Manchester City will base its appeal on the claim that key sponsorship deals were funded by the Abu Dhabi government rather than by the club's owners, sources have told BBC Sport. The position follows a ruling by an independent commission that City breached Premier League financial regulations across the 2009-10 to 2017-18 seasons.
The commission found the club artificially inflated revenue through what it described as sham sponsorship agreements, aided by its owners. It said Abu Dhabi United Group, the private investment company of UAE vice-president Sheikh Mansour, topped up commercial deals in a disguised funding scheme worth £830.69m, helping City appear compliant with Premier League and Uefa financial rules. City have denied wrongdoing and signalled an appeal by Friday.
According to the reports, City expect to tell an appeal board they hold evidence that money sent to sponsors originated with the Abu Dhabi government instead of ADUG. The commission rejected that explanation as untrue, describing it as an account concocted well after the event to obscure the funding scheme. City countered that the decision contained clear material errors of law, principle and fact and is unsafe.
Premier League rules permit state-owned bodies to sponsor clubs. Sheikh Mansour, a member of Abu Dhabi's ruling family and brother of UAE President Sheikh Mohamed bin Zayed Al Nahyan, owns ADUG, which took over City in 2008. On Saturday, City chairman Khaldoon Al Mubarak cited what he called irrefutable evidence supporting the club's innocence.
Principal sponsor Etihad Airways said it is considering legal action against the Premier League, arguing the release of the findings carried damaging implications even though the airline was not named in the redacted published findings. The UAE state-owned carrier said it categorically rejects any finding, conclusion or implication that it was involved in improper commercial arrangements. Etihad is owned by sovereign wealth fund L'Imad, chaired by the Crown Prince of Abu Dhabi. The Premier League declined to comment.
Supporters have reacted with a mix of frustration and defiance, with some questioning how the dispute will affect the club's reputation and others insisting the case is far from settled.
Image: Getty Images / BBC Sport
