Man City to argue sponsorship deals came from Abu Dhabi government

What the report says

Manchester City are preparing to argue in their appeal against the Premier League that some sponsorship income at the centre of the case came from the Abu Dhabi government, not from the club’s ownership structure. BBC Sport reports that the club intends to use what it says is evidence supporting that position after an independent commission found City guilty of breaching the league’s financial rules across the 2009-10 to 2017-18 seasons.

The commission concluded that City had artificially boosted revenue through sponsorship arrangements and described the club’s alternative explanation as false. It also ruled that the financial support linked to those deals formed part of a wider disguised funding scheme, which it said enabled City to present itself as compliant with Premier League and UEFA rules. City has denied wrongdoing and said the findings contained serious legal and factual errors.

The case is significant because it sits alongside one of the most serious regulatory challenges ever faced by a Premier League club. Manchester City were found guilty of 114 of 115 charges, and the appeal is expected to be lodged shortly. The dispute also involves wider questions about the relationship between the club, Abu Dhabi-based entities and major commercial partners, including Etihad Airways. In general terms, the outcome could shape how top-flight clubs are scrutinised over sponsorships and owner-related funding.