Manchester City appeal Premier League ruling over £830.69m funding claim

Manchester City have appealed against an independent commission’s finding that the club breached Premier League financial rules by disguising £830.69m of owner funding as sponsorship revenue.

The club’s appeal argues that the additional funding linked to sponsorship agreements between 2009 and 2018 came from the Abu Dhabi government, rather than Manchester City’s owners, according to sources cited by Sky Sports.

Manchester City’s lawyers presented the same argument during hearings held in 2024, but the independent commission rejected it.

The commission concluded that the explanation was, in the wording of its ruling, “an explanation invented by the club long after the events in an attempt to conceal the truth of the disguised funding scheme”.

The appeal is intended to overturn the commission’s decision and establish that Manchester City’s account of the source of the money was correct.

Manchester City continues to deny any wrongdoing. The case centres on whether funding connected to the sponsorship arrangements should have been recorded as money from the club’s owners or as genuine sponsorship income.

The majority of Manchester City’s shares are owned by Newton Investment and Development LLC, a company belonging to Sheikh Mansour bin Zayed Al Nahyan.

Sheikh Mansour is a member of Abu Dhabi’s ruling family and serves as Vice-President of the United Arab Emirates and Deputy Prime Minister.