Manchester City have been found guilty of 114 of the 115 charges levied against them in February 2023, a verdict that has cast a shadow over the trophy-laden era overseen by their owners. The club has already announced its intention to appeal the ruling, setting the stage for a protracted legal battle.
The verdict and its findings
The Premier League commission found that City operated an elaborate 'Disguised Funding Scheme' between 2009 and 2018, improperly declaring £949.94m worth of commercial sponsorship revenue. Of that sum, only £119.25m was proven to be legitimate base fee payments from Abu Dhabi sponsors, meaning City received just under £830.7m directly from their owners, the Abu Dhabi United Group (ADUG).
The commission also dismissed accounts given by some of City's witnesses, who were said to have provided evidence 'that they knew to be untrue and so had been dishonest'. A 40-page document outlined the findings, including confirmation of a redacted individual receiving secret payments beyond their initial contract.
City's response and 'irrefutable evidence'
In the wake of the ruling, City's chairman Khaldoon Al Mubarak released a statement expressing the club's belief in their innocence. Chief executive Ferran Soriano went further in a video message to staff, citing the club's 'irrefutable evidence' that the funding came from the Abu Dhabi government rather than the owners.
“The whole Premier League case against us is based on a single false accusation – that the owner’s personal money was somehow and secretly put into the club via some sponsors from Abu Dhabi. This is just not true,” said Soriano. “Irrefutable evidence has been provided to the Premier League commission that shows that it could not happen and that it did not happen. This includes bank statements, money transfers, witnesses and everything necessary to categorically demonstrate the money did not come from the owner.”
However, the commission had already rejected this explanation in its verdict, describing it as “concocted well after the event in an attempt to obscure and conceal the realities of the disguised funding scheme”.
The appeal and next steps
City confirmed on Friday that they had officially lodged their appeal on Thursday night. Under updated Premier League rules introduced this summer, the appeal would need to be concluded within 12 weeks, with a new three-person panel given 30 days to make their decision, potentially putting an outcome towards the end of January.
However, City could argue that the process began before the new rules came into effect, meaning the timeframe may not apply. Some Premier League clubs fear the saga could stretch well beyond the end of the 2026-27 campaign. Manchester City's hierarchy insist the battle is far from over.
