Manchester City have appealed against a guilty verdict from an independent commission, saying the ruling contains “material errors of law, principle and fact.” The club says the verdict, confirmed on Tuesday, covers breaches of Premier League financial regulations spanning the 2009-10 to 2017-18 seasons. City assert their innocence and say they have filed “a comprehensive body of irrefutable evidence [that] exists in support of all of its positions.” The appeal will be heard by a new, three-person independent commission panel, each with a similar expert background in law. One section of the Premier League regulations says an appeal hearing should conclude within 12 weeks, with a decision within 30 days. Twelve weeks from Thursday would be 24 December.
The independent panel was made up of three people, each with many years’ experience in the legal field. Its findings include:
- City arranged “sham contracts” with commercial partners to disguise secret funding of more than £830m.
- City “utilised devices” to “disguise the true extent of certain club liabilities.”
- Owners Abu Dhabi United Group (ADUG) – a private investment company belonging to United Arab Emirates vice-president and deputy prime minister Sheikh Mansour – topped up commercial deal values as part of a “disguised funding scheme” to £830.69m.
The panel also examined a Tax Policy Associates report that claims City failed to pay as much as £12m in unpaid tax due to a “sham” contract with former manager Roberto Mancini. That report claims City could face a penalty charge taking liabilities to £24m.
The Premier League says City “systematically broke Premier League Rules for nearly a decade.” The Football Association said the verdict has “significant implications for the integrity of the game,” adding it is “carefully considering the decision and its implications and will take action where appropriate.” Previous precedent suggests sanctions against City will only be imposed after a decision on the appeal.
Sources told BBC Sport that City are expected to claim key sponsorship deals were funded by the Abu Dhabi government, rather than the club’s owners. Etihad Airways, City’s principal sponsor, says it is considering legal action against the Premier League over the release of the findings. Etihad categorically rejects any suggestion it was involved in improper commercial arrangements.
The appeal hearing will be heard in private by the new panel. The 12-week deadline is a matter of record, not a promise from the league.
| Stage | Date |
|---|---|
| Verdict confirmed | Tuesday |
| Appeal lodged | Thursday |
| Decision deadline | 24 December |
The appeal will test whether the original findings stand up to scrutiny. The full outcome remains uncertain.
The Premier League’s position is clear: City broke the rules for nearly a decade. City’s position is equally clear: the verdict is unsafe and built on errors.
The appeal process is ongoing, and no final judgment has been reached.
The appeal is a legitimate step, but the findings themselves were made after extensive investigation, and the evidence behind them is now public. City have their chance to clear their name. The decision will fall where it falls.
For now, the club waits.
Source material: “Man City confirm appeal against guilty verdict,” the BBC.
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