Manchester City has formally lodged a "comprehensive" appeal against the Premier League's findings of widespread financial rule-breaking, the club confirmed Friday. The appeal challenges the verdict of an independent commission that detailed numerous breaches of financial regulations by the Abu Dhabi-controlled club between 2009 and 2018.
In a statement, Manchester City asserted that the commission's opinion contained "clear material errors, of law, principle and fact and is unsafe." The club has consistently maintained its innocence throughout the protracted investigation, which began in 2018.
The Premier League published its verdict on Tuesday, stating the club was "guilty of all charges related to serious breaches" of its financial rules. Potential sanctions for such breaches range from a reprimand and fines to a points deduction or, in the most severe cases, expulsion from the competition. No team has ever been expelled from the top flight of English soccer.
City officials indicated their intent to appeal, with the formal filing occurring Thursday evening, ahead of Friday's deadline. The club maintains that it possesses "irrefutable evidence" supporting its position.
The appeal process will involve a new, three-person appeal board appointed by the chair of the original disciplinary commission. According to Premier League rules, one member of this board must have held judicial office. The hearing is expected to conclude within 12 weeks of the appeal's filing and is limited to five consecutive days.
The Premier League has stated its intention for the entire process to be concluded "as soon as possible." It remains unclear whether any sanctions will be imposed before the appeal's outcome is decided.
The commission found that Manchester City systematically violated financial rules for nearly a decade, a period during which the club achieved significant on-field success, winning eight league titles between 2012 and 2024. The league's chief executive described the case as the most significant disciplinary matter in its history.
City was charged with over 115 violations. The commission found the club committed approximately 80 charges related to alleged financial misconduct from 2009-2018, and an additional 35 charges for allegedly failing to cooperate with the investigation between 2018 and 2023.
Key to the commission's findings were allegations that Manchester City artificially inflated revenue through "sham" commercial deals, totaling over $1 billion from 2009-18. This practice allegedly circumvented financial fair-play rules, allowing the club to acquire top players.
City's appeal may focus on the funding of its sponsorship deals with Abu Dhabi-based entities. The commission determined that sponsors from Abu Dhabi contributed only £119.25 million (approximately $158.4 million) of the £949.94 million (approximately $1.26 billion) stated in club accounts. The remaining £830.69 million (approximately $1.1 billion) was allegedly provided by the Abu Dhabi United Group, the private company owned by Sheikh Mansour bin Zayed Al Nahyan, who purchased Manchester City in 2008.
Manchester City has disputed this, asserting that no part of these deals was funded by ADUG. Instead, the club claimed the Abu Dhabi government periodically helped fund the deals. The commission rejected this explanation, deeming it "concocted well after the event" to obscure the funding source.
Manchester City chief executive Ferran Soriano stated in an internal video that the Premier League's case was based on a "single false accusation" that the owner's personal money was secretly channeled into the club via sponsors.
The Football Association, England's governing body for soccer, has expressed concern about the scandal's impact on the game's integrity. The FA stated it is carefully considering the commission's decision and its implications, and will take appropriate action.
Separately, a cross-party committee of lawmakers has urged Britain's tax authority, Her Majesty's Revenue and Customs (HMRC), to assess the case. The chair of the Treasury Committee wrote to HMRC requesting reassurance that the authority is aware of the case's importance and public interest.
British Prime Minister Andy Burnham has been asked for his views on the issue, stating he would be "really concerned" to see City's ownership leave English soccer, given their role in developing modern Manchester and the club's global standing. Downing Street has clarified that the Prime Minister views the ruling as serious, emphasizing that no one is above the rules and that consequences should follow if wrongdoing is established.