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Manchester City have pledged to demonstrate their innocence after filing an appeal against the guilty verdict handed down to them for violating the Premier League's financial regulations.
City have consistently denied any misconduct despite facing serious allegations from the Premier League, with an independent commission finding the club guilty of deliberately inflating sponsorship values and intentionally withholding that information from the league.
An appeal had long been anticipated, and City have now confirmed the move in a forceful statement that strongly criticized the original ruling.
"Manchester City Football Club can confirm that at 7 p.m. on Thursday Oct.1, 2026 the Club lodged its comprehensive Appeal against the opinion of the Premier League Commission, in relation to the Premier League disciplinary matter," the statement read.
"The Club's firm position is that, on multiple grounds, the opinion contains clear material errors, of law, principle and fact and is unsafe.
"The Club is innocent of the accusations made by the Premier League and a comprehensive body of irrefutable evidence exists in support of all of its positions, relating to this case.
"We will continue to respect due process and are necessarily restricted in what we can say further until all proceedings are complete."
How Man City Plan to Prove Their Innocence
The central issue in the Premier League's investigation into City revolved around the financing of several of the club's sponsorship arrangements.
The independent commission overseeing the case concluded that a number of these deals had been primarily funded by the Abu Dhabi government — of which owner Sheikh Mansour is a member — rather than by the companies directly involved in those agreements.
According to Sky Sports News, City intend to argue that the funding originated directly from Abu Dhabi officials and had no connection to Sheikh Mansour. The club maintained that sponsors had simply sought financial backing from the Abu Dhabi government to support their deals with City, rather than the money flowing from Sheikh Mansour's Abu Dhabi United Group (ADUG).
City contend that this government funding from Abu Dhabi is entirely legitimate, while the Premier League argued it originated from ADUG and, by extension, from Sheikh Mansour, whose investment levels at the club are subject to the league's financial rules.
This line of argument was raised during the investigation but was firmly dismissed, with the commission concluding: "It was an explanation that the club had concocted well after the event in an attempt to conceal the realities of the Disguised Funding Scheme."
Football Association Hints at More Charges
While City's current legal dispute is with the Premier League, they could face additional charges from the English Football Association (FA), which confirmed on Friday that it is waiting for a final decision before determining whether to pursue its own proceedings.
"The Independent Commission's decision has significant implications for the integrity of the game," the FA said in a statement. "We are carefully considering the decision and its implications and will take action where appropriate.
"As proceedings between the Premier League and Manchester City Football Club remain ongoing, we do not intend to comment further at this stage. We will, however, continue to monitor developments closely."
City may also need to address scrutiny from the Independent Football Regulator (IFR) which, according to The Times, will not factor in the diplomatic relationship between the United Kingdom and Abu Dhabi when reaching its final decision on the matter, despite Bloomberg reporting growing tensions surrounding the issue.
The IFR holds the authority to disqualify individuals considered unfit to run a football club and could, in principle, issue a "removal direction" compelling Sheikh Mansour to relinquish his position as owner.