Manchester City will contend that contested commercial sponsorship revenues were funded directly by the Abu Dhabi government rather than the football club`s private ownership group as part of an upcoming legal appeal. The strategy follows a ruling by an independent regulatory commission that found the reigning champions guilty of 114 violations of Premier League financial rules spanning from the 2009-10 season through the 2017-18 campaign. The club has consistently denied any financial wrongdoing throughout the multi-year inquiry and signalled its intention to formally lodge an appeal by Friday.
The legal battle threatens to reshape governance across European football.
According to the commission`s written findings, Manchester City artificially inflated commercial revenues through deceptive sponsorship arrangements orchestrated with the direct assistance of its primary owners. The panel concluded that Abu Dhabi United Group, an investment vehicle owned by United Arab Emirates Vice President Sheikh Mansour, supplemented commercial agreements through a disguised funding mechanism valued at 830.69 million British pounds. This accounting structure allegedly allowed the organization to report compliance with domestic Premier League rules and European continental governing regulations. In its planned appeal, City will argue that financial transactions directed toward commercial sponsors originated from official state authorities in Abu Dhabi rather than private holding companies.
The original independent commission dismissed that line of argument during initial hearings, characterizing the claim as an unverified explanation concocted after the fact to conceal commercial discrepancies.
Manchester City officials maintained that the commission`s verdict contains fundamental errors of law and principle that render the conclusions unsafe. Club chairman Khaldoon Al Mubarak stated that the organization possesses irrefutable documentation demonstrating its financial compliance, noting that current Premier League frameworks permit state-owned entities to enter into direct commercial sponsorships with clubs. Sheikh Mansour, who acquired Manchester City in 2008, is the brother of UAE President Sheikh Mohamed bin Zayed Al Nahyan.
The regulatory dispute has also prompted primary commercial partner Etihad Airways to evaluate potential legal proceedings against the Premier League.
Although the state-owned carrier was not specifically identified in public commission summaries, executives expressed concern over reputational damage stemming from the publication of the tribunal`s findings. Etihad Airways stated that it categorically rejects any implication that it engaged in irregular commercial arrangements. The carrier operates under sovereign wealth fund L`Imad, chaired by the Crown Prince of Abu Dhabi. Representatives for the Premier League declined requests for comment regarding the forthcoming appeal proceedings.
