Manchester City appeal Premier League guilty verdict, citing 'irrefutable evidence' over £830m funding scheme

Manchester City have formally appealed their Premier League guilty verdict, days after an independent commission found the club guilty of 114 of the 115 charges levied against them in February 2023 — a ruling that has cast a shadow over one of English football’s most decorated recent eras.

The charges centred on an elaborate ‘Disguised Funding Scheme’ operated between 2009 and 2018, through which City improperly declared £949.94m in commercial sponsorship revenue. Of that sum, only £119.25m was found to be legitimate base-fee payments from Abu Dhabi-based sponsors, meaning the club received just under £830.7m directly from their owners, the Abu Dhabi United Group (ADUG).

The commission’s findings were damning in their detail. A 40-page document outlined how City’s grossly inflated revenue figures helped finance their period of domestic dominance, while also exposing what the panel described as ‘sham’ contracts. Several of the club’s witnesses were accused of giving evidence ‘that they knew to be untrue and so had been dishonest’, though the identities of those individuals were redacted in the published summary.

Despite the severity of the verdict, City’s response has been notably composed. Chairman Khaldoon Al Mubarak released a statement the day after the guilty verdict was reported, reaffirming the club’s belief that they would ultimately be proven innocent. Chief executive Ferran Soriano followed with a video message to staff, referencing what he called ‘irrefutable evidence’ that had not been accepted by the commission.

City’s central argument in their appeal is that the funding in question came from the Abu Dhabi government rather than from the club’s private owners — a distinction they contend the Premier League’s case fundamentally misrepresents.

Speculation over potential punishments — including points deductions, fines, and the stripping of titles — has dominated public debate since the verdict was announced. However, with an appeal now formally lodged, any sanctions remain on hold while the next stage of the process plays out.

The case represents the most significant legal and reputational challenge in the Premier League’s history, and its resolution is likely to reshape how financial regulations are enforced across English football.