Manchester City to argue Abu Dhabi government funded Etihad deals in appeal against 115-charge verdict

Manchester City are preparing to appeal against the Premier League’s independent commission ruling that found them guilty of all charges relating to breaches of financial regulations, with the club expected to file by the end of this week.

At the heart of City’s appeal is the argument that the Abu Dhabi government — not their parent company, Abu Dhabi United Group (ADUG) — part-funded the sponsorship deals that the commission ruled were artificially inflated. Because Etihad Airways is owned by the Abu Dhabi government rather than ADUG, City intend to argue the arrangement is structurally separate and therefore permissible under Premier League rules, according to The Times.

The independent commission found that City inflated their revenue by more than £900 million across an eight-year period between 2009-10 and 2017-18. The panel concluded that money from ADUG was used to significantly increase the value of sponsorship contracts — including the headline deal with Etihad Airways — in arrangements it described as “sham” agreements.

The commission’s verdict was informed in part by a series of emails that detailed how City allegedly attempted to route ADUG funds through sponsors and back into the club, a mechanism the panel determined breached Premier League financial regulations.

City’s counter-argument rests on a distinction between ADUG — the private investment vehicle owned by Sheikh Mansour — and the Abu Dhabi state itself. If the club can demonstrate that Etihad’s contributions originated from a government entity rather than ADUG, they believe that funding would fall outside the scope of the rules the commission applied.

The case represents one of the most consequential disciplinary proceedings in English football history, covering alleged violations across nine seasons. The appeal process is expected to be lengthy, with significant legal and financial implications for the club regardless of the outcome.