In a statement, the club maintained its innocence, asserting that the commission’s opinion contains clear material errors of law, principle, and fact. City officials stated that they possess a comprehensive body of evidence to support their position and have consistently denied the allegations since the investigation into the club's financial conduct first began in 2018.
The Legal Process and Potential Sanctions
Following the submission of the appeal, the chair of the original three-person disciplinary commission is required to appoint a new appeal board. This secondary panel will also consist of three members, with at least one individual holding judicial experience. According to league regulations, the appeal board is expected to schedule a hearing that must conclude within 12 weeks of the filing, with a maximum duration of five consecutive days.
While the commission has established that the club is guilty of over 115 violations—including 80 related to financial misdeeds between 2009 and 2018 and 35 concerning a lack of cooperation between 2018 and 2023—no sanctions have been issued to date. The determination of penalties, which could range from fines and points deductions to potential expulsion from the competition, will be addressed in a separate, confidential hearing. The Premier League has stated its intention to resolve the matter as quickly as possible.
Disputed Revenue and Regulatory Scrutiny
The core of the commission's findings centers on allegations that Manchester City artificially inflated its revenue by more than $1 billion during the 2009-18 period. The panel concluded that the club utilized sham commercial deals to bypass financial fair-play rules, effectively masking the source of funding. Specifically, the commission found that while club accounts stated nearly $1.26 billion in sponsorship revenue from Abu Dhabi, only $158.4 million was paid by the sponsors themselves, with the remainder allegedly funded by the Abu Dhabi United Group.
Manchester City has vehemently rejected these claims, with chief executive Ferran Soriano asserting in an internal video that the case is based on a false accusation regarding the owner's personal money. The club maintains that the funding in question was provided by the Abu Dhabi government, a defense the commission dismissed as an explanation concocted after the fact. As the legal proceedings continue, the Football Association has noted the significant implications for the integrity of the game, while British government officials have emphasized that the independent process must be allowed to run its course to ensure accountability.
