Manchester City to Argue Sponsorship Deals Funded by Abu Dhabi Government in Appeal
The club disputes findings that sponsorship revenue was inflated through "sham" agreements.
Manchester City plans to argue that its major sponsorship deals were funded by the Abu Dhabi government, not the club's owners, as part of its appeal against being found guilty of breaching Premier League financial rules. An independent commission determined that the club had artificially inflated revenue between the 2009-10 and 2017-18 seasons through "sham" sponsorship agreements orchestrated by its owners.
Sources have indicated to BBC Sport that City will present evidence to an appeal board suggesting the money channeled to sponsors originated from the Abu Dhabi government. This assertion directly contradicts the commission's findings, which rejected a similar argument as "untrue" and described it as 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."
The club has consistently denied guilt and intends to file an appeal by Friday, stating that the commission's decision contains "clear material errors, of law, principle and fact, and is unsafe."
Abu Dhabi United Group (ADUG), a private investment company owned by UAE vice-president Sheikh Mansour, was alleged to have supplemented commercial deal values by approximately £830.69 million as part of a "disguised funding scheme." The commission found this practice enabled the club to appear compliant with Premier League and UEFA financial regulations.
Sheikh Mansour, a member of Abu Dhabi's ruling family and brother to UAE President Sheikh Mohamed bin Zayed Al Nahyan, acquired Manchester City in 2008. Premier League rules permit sponsorship by state-owned entities.
City chairman Khaldoon Al Mubarak stated on Saturday that "irrefutable evidence" supports the club's claims of innocence. In parallel, principal sponsor Etihad Airways, the UAE's state-owned national airline, announced it is considering legal action against the Premier League. The airline stated it "categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements," despite not being named in the published findings.
Etihad Airways is owned by L'Imad, a sovereign wealth fund chaired by the Crown Prince of Abu Dhabi. The Premier League declined to comment when approached by BBC Sport.