Manchester City are expected to appeal against the Premier League by the end of this week after being found guilty of all charges relating to breaches of its financial regulations. The club are set to argue that the government of Abu Dhabi - not the club's owners - part-funded the "sham" sponsorship deals that contributed to the breaches.
Commission finds £900m revenue inflation
An independent commission found that City artificially inflated their revenue by more than £900 million across an eight-year period by using money from their parent company, Abu Dhabi United Group (ADUG), to significantly increase the size of their sponsorship contracts.
According to a Premier League statement, the commission reached a verdict that these were "sham" sponsorship agreements based on a number of emails that detailed how City would attempt to use money from ADUG to funnel through a sponsor and then to the club.
Abu Dhabi government argument
According to The Times, City are expected to argue that because Etihad is owned by the Abu Dhabi government, the deal is separate from ADUG and would be allowed under Premier League rules.
Further updates on this breaking news story are expected as the appeal process unfolds.