Manchester City have filed a comprehensive appeal against the independent commission's guilty verdict for breaching the Premier League's financial rules. The commission found that City arranged "sham" commercial deals to inflate revenues and reduce costs by £900 million ($1.2 billion) over a nine-year period from 2009 to 2018. The club has branded the verdict "unsafe," claiming it contains clear material errors of law, principle, and fact.
In a statement, City confirmed the appeal was lodged on Thursday, October 1, 2026, and reiterated their innocence. They argue that irrefutable evidence supports their position and that the case is based on a false accusation that the owners' personal money was secretly funneled through Abu Dhabi sponsors.
Sources told ESPN that part of City's appeal may claim the disputed funds originated from the Abu Dhabi government rather than the club's owners, the Abu Dhabi United Group (ADUG). This could raise questions about whether City are privately owned or state-owned. ADUG is a private investment company owned by Sheikh Mansour, who is also UAE vice-president and deputy prime minister.
The Premier League confirmed that the Appeal Board will consist of three members, including one with judicial experience. Fines, points deductions, and other sanctions remain possible. The league has urged for the appeal to be concluded as soon as possible.
Source: ESPN Soccer · Summarized by HeadlinesBriefing