City's Financial Fight: Aiming to Clear Their Name
1 October 2026
Manchester City is in the spotlight after being found guilty of 114 out of 115 charges related to financial rule breaches.
As part of their appeal, City plans to argue that significant sponsorship funds were sourced from the Abu Dhabi government, not just their owners. This push comes after an independent commission ruled against them, confirming violations of Premier League financial regulations spanning from the 2009-10 to 2017-18 seasons.
Despite the ruling, City has consistently asserted their innocence and is set to file an appeal by Friday. The commission concluded that City inflated their revenue through questionable sponsorship deals, allegedly backed by their owners.
The Abu Dhabi United Group (ADUG), owned by Sheikh Mansour, who is also the UAE's vice-president, was accused of inflating commercial deal values as part of a covert funding strategy, totaling over £830 million. This maneuver purportedly allowed City to create the illusion of compliance with financial guidelines set by the Premier League and UEFA.
However, sources have revealed to BBC Sport that City intends to present evidence during the appeal indicating that the funds for these sponsorships originated from the Abu Dhabi government instead of ADUG. The independent commission had dismissed this notion as misleading, asserting that it was a narrative crafted by the club post-factum to obscure the reality of their funding practices.
City has criticized the commission's decision, claiming it is fraught with "clear material errors of law, principle, and fact, rendering it unsafe."
Sheikh Mansour, a prominent member of the Abu Dhabi ruling family and brother to the UAE president, acquired City in 2008. Notably, Premier League regulations do permit state-affiliated entities to sponsor clubs.
City's chairman, Khaldoon Al Mubarak, recently claimed to possess "irrefutable evidence" that supports the club's defense.
In a related development, Etihad Airways, City's main sponsor, is contemplating legal action against the Premier League, citing that the release of the commission's findings could harm its reputation, despite the airline not being mentioned directly.
The state-owned airline firmly denies any involvement in improper commercial arrangements, emphasizing its distance from the allegations.
As for the Premier League, they have opted not to comment on the ongoing situation when approached by BBC Sport.