Manchester City formally appeal their guilty verdict, arguing sponsorship funding came from the Abu Dhabi government.
Manchester City (2.50) have formally lodged an appeal against the independent commission’s guilty verdict. The club maintains the ruling contains clear material errors and insists it remains innocent of all charges.
The Appeal Confirmed
City lodged their comprehensive appeal at 7pm on Thursday, 1 October.
“The Club’s firm position is that, on multiple grounds, the opinion contains clear material errors, of law, principle and fact and is unsafe,” the club said.
City reiterated its claim that irrefutable evidence supports its position. The appeal will be heard by a new, independent three-person Appeal Board. That board will review the original decision without conducting a full rehearing of the case.
What City Plans To Argue
City (4.77) is expected to argue that sponsorship funding came from the Abu Dhabi government rather than its owners. The independent commission previously rejected that explanation as “concocted well after the event.”
City’s position appears complicated by statements from sponsor Etihad Airways. In a 2015 submission to the US government, Etihad explicitly denied receiving government funding for its sponsorship.
“Etihad funded this sponsorship from its own liquidity,” the airline said at the time. City will also challenge whether the commercial agreements genuinely meet the legal definition of sham contracts.
Timeline Questions
Premier League rules require an appeal hearing within 12 weeks of the appeal being lodged. That timeline points toward a hearing before 24 December.
The hearing itself can last no longer than five days, held across one continuous block. A decision must then follow within 30 days of the hearing’s conclusion.
City may argue those fast-track rules should not apply, since they only took effect this season. Legal experts believe City has a reasonably strong case for that specific argument. If successful, the process could extend well into 2027.
Wider Consequences Building
The Football Association has confirmed it has powers to pursue its own disciplinary action against City.
“The Independent Commission’s decision has significant implications for the integrity of the game,” the FA said.
Four rival clubs have already reserved rights to seek compensation running into tens of millions of pounds. A UK parliamentary committee has also written to tax authorities about unpaid tax implications from the case.
Former City chairman David Bernstein called for the club’s current board to resign: “I can’t think of a sanction severe enough for this, honestly,” he said.
City continues competing at the top of the table while the appeal process unfolds. The club’s rivals and supporters alike now wait for the next chapter of this lengthy saga.
