Brief

Manchester City to argue Abu Dhabi government funded sponsorships in appeal

The club plans to present evidence that state funding, not private money, underpinned its commercial deals.

By Felo News Desk · Published Thu, 01 Oct 2026 17:10:24 GMT

Manchester City will tell an appeal panel that key sponsorship payments were funded by the Abu Dhabi government rather than by owner Sheikh Mansour, according to the club’s lawyers.

What happened

The Premier League’s independent commission found City guilty of breaching financial rules for the 2009‑10 to 2017‑18 seasons, saying the club used "sham" sponsorship agreements to inflate revenue. The commission quantified the alleged disguised funding at about £830 million. City has signalled an intent to lodge an appeal by the Friday deadline.

What the reports add

Independent.co.uk reports that City’s lawyers will present documentation showing the money came from the Abu Dhabi Crown Prince Court, a government body, rather than from private owner funds. The BBC notes that the club will argue the same point, citing sources who say the evidence will be offered to the appeal board. Both outlets reference earlier reporting by the Daily Mail and The Times that first revealed the scale of the alleged scheme.

What was said

BBC Sport quoted the independent commission’s finding that the club’s explanation was "untrue". Independent.co.uk cited former Manchester United defender Gary Neville’s comment that the Premier League had been "dragged through the mud" after the initial reports.

How it came about

The dispute stems from a series of investigations into City’s finances that began last week, after the commission’s report was released. The club has repeatedly denied any wrongdoing and is now mounting a legal challenge. Earlier Felo coverage of Abu Dhabi’s government initiatives, such as the livability vision, provides context for the claim that state bodies may have funded commercial partners.

Key facts

Manchester City was found guilty of breaching Premier League financial rules for the 2009‑10 to 2017‑18 seasons. (bbc.co.uk)
The independent commission said the club used about £830 million in disguised sponsorship deals. (independent.co.uk)
City will argue that the sponsorship money came from the Abu Dhabi Crown Prince Court, not private owner funds. (independent.co.uk)
The club plans to lodge an appeal by the Friday deadline. (bbc.co.uk)