City are reportedly preparing to argue that disputed sponsorship payments came from the Abu Dhabi government rather than the club’s owners as part of their appeal against the independent commission’s guilty verdict.
According to The Times, City are also expected to challenge the commission’s use of the word “sham” to describe sponsorship arrangements and question the length of time taken to deliver its decision.
City prepare appeal arguments
The independent commission concluded that substantial sums linked to Abu Dhabi sponsorship agreements were ultimately funded by ADUG, the investment vehicle of the owner, Sheikh Mansour. It found that the arrangements disguised owner funding as commercial revenue.
City reject that conclusion and has already indicated that its appeal will allege material errors of law, principle, and fact.
The Times now reports that City will argue the disputed sponsorship money instead came from the Abu Dhabi government. If advanced as reported, that would directly challenge the commission’s conclusion about where the money originated.
The full grounds of City’s appeal have not yet been published, however, and the claim that the money came from the Abu Dhabi government remains City’s reported position rather than an established finding.
City are also expected to object to the commission’s description of arrangements as “shams” and raise the time taken to deliver the verdict as part of their challenge.
The club have until Friday to exercise their right of appeal. Any sanction will be determined separately, with the Premier League saying it intends to move through the remaining process swiftly.
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