Manchester City appeals ruling finding more than 100 financial breaches

Manchester City has appealed an independent commission’s ruling that found the club guilty of more than 100 breaches of Premier League financial rules. The Premier League leaders confirmed the appeal shortly before Friday’s deadline. The commission’s findings were issued earlier in the week, but no sanction has yet been decided.

City said the judgment contained material errors of law, principle and fact and was therefore unsafe. The club maintained that it was innocent of the accusations and said comprehensive evidence supported its position. The Premier League said an independent appeal-board hearing would remain private and confidential until publication of the outcome was permitted.

Possible sanctions include a substantial points deduction, a fine or expulsion from the top division. The commission examined a period of almost a decade, from 2009 to 2018. It found that commercial deals had artificially increased revenues and reduced costs by more than £900 million, or about $1.2 billion.

During that period City won three Premier League titles and other trophies. The commission said the club had concealed the true state of its finances and had significantly breached Premier League and UEFA spending limits. Reports cited in the supplied material say City is expected to argue that key sponsorships were funded by the Abu Dhabi government rather than the club’s owners.

The commission described several commercial arrangements as sham deals forming part of a disguised funding scheme. Etihad Airways, City’s main sponsor, rejected any suggestion that it had been involved in improper arrangements and said it was considering legal action against the Premier League. The Football Association said the decision had significant implications for the integrity of the game and that it was considering the matter.

Prime Minister Keir Starmer’s spokesperson said there could be no suggestion that anyone was above the rules. England coach Thomas Tuchel said the case had been discussed in camp, although City players were focused on their forthcoming match.