Manchester City's attempt to overturn a guilty verdict for breaching the Premier League's financial rules faces a new threat after it emerged that title sponsors Etihad denied receiving government subsidies during a 2015 investigation. The club confirmed on Friday that it has appealed an independent panel's findings on charges relating to the period between 2009 and 2018.
A new independent panel of three, appointed by the Premier League's judicial panel, will hear City's challenge before a final decision is made on whether they are guilty of 114 of the 115 charges levelled against them. The Premier League claims City "artificially inflated" their revenue and reduced costs by more than £900million to comply with financial regulations.
Etihad's 2015 Statements Undermine Defence
The Premier League also alleges that City created 'sham' sponsorship deals to facilitate this. City maintain their innocence, with sources close to the club claiming the deals were legitimate and paid by the Abu Dhabi government, not by the club's owners in the Abu Dhabi United Group (ADUG). The club also claims it has "irrefutable evidence" to prove its innocence.
However, the defence could be in disarray as Etihad, the state-owned airline of the United Arab Emirates, told the United States Department of Commerce, Transportation, and State in 2015 that reports of government paying for sponsorships were "false" during an investigation into state-owned airlines. A statement at the time read: "We are government-owned and have been since our founding. We are and have always been clear that we do not receive any subsidies from the Abu Dhabi government, and that we are financed through a combination of equity, shareholder and commercial loans."
Club and Premier League Respond
Those statements could cripple City's defence as they undermine a key part of their appeal. City released a statement confirming their appeal on Friday, which read: "Manchester City Football Club can confirm that at 7pm on Thursday 1st October 2026 the Club lodged its comprehensive Appeal against the opinion of the Premier League Commission, in relation to the Premier League disciplinary matter. The Club's firm position is that, on multiple grounds, the opinion contains clear material errors, of law, principle and fact and is unsafe."
Richard Masters, chief executive of the Premier League, also spoke about the saga. He said: "The core decision establishes the facts of what happened at Manchester City during this period. It details how the club systematically broke Premier League Rules for nearly a decade. It also vindicates the Premier League's decision to pursue this case against Manchester City."
Should City be found guilty, a range of punishments could be handed down, including expulsion from the Premier League, points deductions, fines and transfer embargoes.
