Man City appeal to hinge on claim Abu Dhabi government — not Sheikh Mansour — funded sponsors

Manchester City are set to challenge their Premier League conviction before Friday’s deadline, with their legal team preparing to argue that disputed payments to corporate sponsors originated from an Abu Dhabi state body rather than from owner Sheikh Mansour’s personal funds.

The original independent commission found that in excess of £830m had been channelled through a series of “sham” agreements to artificially inflate the club’s commercial revenues, enabling City to satisfy both Premier League and UEFA financial compliance rules. The panel concluded that equity from the owner had been illicitly disguised as sponsorship income.

City’s appeal will centre on the assertion that the Abu Dhabi Crown Prince Court (CPC) — described as an autonomous governmental body that provides financial support to corporate entities and social initiatives within the emirate — disbursed funds directly to commercial partners to help them meet their contractual obligations to the club. The club contends that none of the money flowed through Sheikh Mansour’s corporate vehicle, the Abu Dhabi United Group (ADUG), which owns City.

According to details first reported by the Daily Mail and The Times, City intend to present documentation they say disproves the commission’s primary finding. Club chief executive Ferran Soriano, in a message to staff following Tuesday’s publication of the ruling, was unequivocal: “The whole Premier League case against us is based on a single false accusation — that the owner’s personal money was somehow and secretly put into the club via some sponsors from Abu Dhabi. This is just not true.”

Soriano added that the club had submitted “bank statements, money transfers, witnesses and everything necessary to categorically demonstrate the money did not come from the owner.”

However, the 40-page judgment published on Tuesday reveals that the independent panel already considered and rejected the CPC explanation, describing it as “untrue.” That finding will form a significant obstacle for City’s legal team as they seek to overturn the verdict on appeal.

The case has dominated the English football agenda since unconfirmed reports emerged the previous Friday, prompting former Manchester United defender Gary Neville to say the Premier League had been “dragged through the mud.” City were found guilty of all financial charges brought against them, making the appeal one of the most consequential legal proceedings in the sport’s history.