Manchester City expected to argue Abu Dhabi government funded disputed sponsorships

Manchester City is expected to argue in an appeal that Abu Dhabi government money funded key sponsorship deals, BBC Sport reported on 1 October. That would challenge the Premier League commission’s finding that the money came from the club’s owner, Abu Dhabi United Group. City has until Friday, 2 October, to appeal the ruling, which concerns its finances over nine seasons.

The expected argument adds a specific challenge to the commission’s account of the sponsorship money. Earlier NewsJaws coverage set out the £830.69m owner-funding finding; the new BBC report says City plans to dispute who supplied that money. BBC Sport attributes the anticipated appeal position to sources. The material reviewed does not include a filed appeal or the evidence City intends to submit.

What Manchester City is expected to argue

According to BBC Sport, City is expected to say it has evidence that money directed to sponsors came from the Abu Dhabi government rather than Abu Dhabi United Group, or ADUG. BBC Sport says the commission rejected that explanation as ‘untrue’, concluding that the club had developed it well after the event to obscure what the commission found was a disguised funding scheme. Those are the commission’s findings as reported by the BBC; City disputes the ruling.

City has repeatedly denied wrongdoing, according to BBC Sport. The broadcaster reports that the club called the commission’s decision unsafe and alleged ‘clear material errors, of law, principle and fact’. City chairman Khaldoon Al Mubarak also referred on Saturday to ‘irrefutable evidence’ that he said supports the club’s innocence. The chairman’s description does not establish what an appeal board will make of any evidence submitted.

What the commission found about the sponsorship deals

In the League’s account, the commission found that certain commercial agreements misrepresented the deals between the parties. Some sponsors were required to pay only part of their stated sponsorship fees, it said, while ADUG funded the remainder. The commission described this as a disguised funding scheme that made the club’s revenue appear higher than it was. The source of those payments is therefore central to City’s expected appeal argument.

The League said the commission found that the sponsorship arrangements and other schemes artificially increased revenue and reduced costs by more than £900m over the affected period. It said the resulting accounts misstated City’s finances and concealed their true position from auditors and football regulators. The figure covers more than the sponsorship payments alone; the previously reported £830.69m concerns the owner-funded sponsorship finding that City is expected to contest.

The Premier League says its investigation began in December 2018 and that it issued a formal complaint in February 2023. The commission held a 42-day hearing that concluded in December 2024. The League has published a redacted account of the core findings and says it will publish further material when its rules permit, unless legally prevented. The full reasoning and appendices are therefore not yet public in the material reviewed.

Appeal deadline and unresolved sanction

The League says City has until Friday, 2 October, to appeal. Under its rules, an Appeal Board appointed by the chair of the independent Judicial Panel would hear a challenge to the commission’s decision. BBC Sport reports that City has signalled its intention to lodge an appeal. The next confirmed procedural date is the filing deadline; the sources reviewed give no appeal hearing date or outcome.

A sanction has yet to be decided. The Premier League says the independent commission will consider that question separately at a private hearing. Its rules allow measures including fines, points deductions and other sporting sanctions, but the League’s statement specifies no penalty for City. League chief executive Richard Masters said the organisation intends to move swiftly through the remaining process.

The ruling has also drawn a response from Etihad Airways, City’s principal sponsor. BBC Sport reports that the airline is considering legal action over the release of the findings and rejects any suggestion that it participated in improper commercial arrangements. The Premier League declined to comment when contacted by the broadcaster. City’s anticipated argument, any appeal evidence and the eventual sanction remain separate questions for the continuing process.