The Man City appeal will argue that sponsorship money came from the Abu Dhabi government, not owner Sheikh Mansour’s company ADUG, BBC Sport and the Press Association report. It is the club’s expected argument, not a filed appeal, and the deadline is Friday.
The Man City appeal argument in short
- City will say a government body, the Abu Dhabi Crown Prince Court, helped sponsors meet their liabilities to the club.
- The Premier League commission already rejected that as “untrue” and said City concocted it “well after the event”.
- City deny guilt and say the decision is “unsafe”.
- Chief executive Ferran Soriano says the case against the club “is based on a single false accusation”.
Why the Man City appeal matters across the league
The commission found City guilty on 114 of 115 charges for 2009-10 to 2017-18. It alleged a £830.69m “disguised funding scheme”. City signalled their intent to appeal on Tuesday evening. In addition, Premier League rules allow state-owned bodies to sponsor clubs, so the appeal turns on who actually paid.
Reaction from football and politics
Gary Neville said on the Stick To Football podcast that the Premier League is being “dragged through the mud”. In addition, Jamie Carragher wrote in the Daily Telegraph that Sheikh Mansour would have to sell if the Man City appeal fails. Also, Prime Minister Andy Burnham said he would be “concerned” to lose the Abu Dhabi group as owners. Meanwhile, David Kogan, chair of the Independent Football Regulator, said the ruling “raises serious issues”. Furthermore, he added that the regulator can assess owner suitability once proceedings end.
"We’re being dragged through the mud!" Gary and David Ornstein react to the latest developments in the Manchester City case and the wider state of the Premier League.
— The Overlap (@WeAreTheOverlap) October 1, 2026
Etihad and the Man City appeal sponsorship question
Etihad, City’s principal sponsor, is considering legal action against the Premier League. Besides, the airline says the published findings carry “damaging implications” even though they do not name it. It also says it “categorically rejects” any implication of improper commercial arrangements. In addition, the Premier League declined to comment to BBC Sport.
What comes next
Watch for confirmation that City have lodged the Man City appeal by Friday. We will update this story when it arrives. Our earlier report covers the executives and commercial costs in the City case.
More on the Man City appeal: Man City News on the Man City appeal and LUFC News on the Man City appeal.
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