City are set to exercise their right of appeal today against the independent commission’s findings that the club committed serious breaches of Premier League financial regulations.
According to BBC Sport, following initial reports from the Daily Mail and The Times, the Man City appeal is expected to challenge the commission’s conclusions over the source of funds behind key sponsorship agreements.
City are expected to argue that the disputed money came from the Abu Dhabi government rather than Abu Dhabi United Group (ADUG), the private investment company belonging to club owner Sheikh Mansour. The commission concluded that funds originating from the ownership were disguised as sponsorship revenue.
City have consistently denied wrongdoing and made clear following publication of the findings that they intend to appeal.
Independent commission rejected City’s explanation
The independent commission examined City’s financial arrangements between the 2009-10 and 2017-18 seasons before publishing its findings earlier this week.
It found City guilty of all charges relating to serious breaches of the Premier League’s financial rules. Three of four alleged breaches concerning the club’s duties of co-operation and utmost good faith were also upheld.
One passage from the commission’s published opinion was particularly strongly worded.
“We concluded that it was an ‘explanation’ that the club had concocted well after the event in an attempt to obscure and conceal the realities of the Disguised Funding Scheme.”
City reject that conclusion.
The club says the opinion contains “clear material errors, of law, principle and fact, and is unsafe”, while chairman Khaldoon Al Mubarak has referred to what he described as “irrefutable evidence” supporting City’s position.
Those arguments are now expected to form part of the club’s challenge to the findings.
Etihad considers separate legal action
The repercussions have already extended beyond City’s own legal case.
Etihad Airways, the club’s long-standing commercial partner, says it is considering possible legal action and seeking legal advice following publication of the commission’s opinion. The airline objected to what it described as “damaging implications” despite not being named in the redacted published findings.
Etihad said it “categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements.” We’ve previously examined how Etihad’s possible legal action could open a separate front in the dispute.
Questions surrounding Khaldoon Al Mubarak’s immunity have also emerged following the verdict, further illustrating how widely the consequences of the commission’s findings could extend.
Man City appeal deadline arrives today
City have until today, 2 October, to exercise their right to appeal. That process is separate from the question of punishment. No sanction has yet been imposed, with the independent commission due to consider that issue separately.
The Premier League said following publication of the findings that it believes the remaining proceedings should be “concluded as soon as possible”. Our latest Man City legal update examined the developing appeal picture and other issues to emerge following publication of the commission’s opinion.
For now, the findings remain in place, and City continue to reject them. Today’s deadline brings the club’s promised challenge to its next formal stage.
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