The Man City appeal is expected to rest on one argument, according to BBC Sport and the Press Association. City will tell an appeal board that the Abu Dhabi government paid money to their sponsors, not ADUG. ADUG is the company of owner Sheikh Mansour.
Nobody has confirmed that City filed the appeal yet. This is the club’s expected argument, not an established fact, and the deadline is Friday.
What the Man City appeal is expected to argue
BBC Sport says sources told it City will present evidence. In addition, That evidence, it says, shows the sponsor money came from the Abu Dhabi government. In addition, the Press Association says City will argue that government funding came via the Abu Dhabi Crown Prince Court. Also, it describes the court as an independent government entity that supports businesses. Furthermore, City will argue the money helped sponsors meet their obligations to the club. The Daily Mail and The Times first reported the plan. The case has dominated sport headlines for almost a week, since unconfirmed reports first emerged last Friday.
What the commission said before the Man City appeal
The independent commission found City guilty on 114 of 115 charges covering 2009-10 to 2017-18. Besides, it said Abu Dhabi United Group topped up the value of commercial deals in a “disguised funding scheme” worth £830.69m. In addition, the group belongs to Sheikh Mansour.
However, the commission already addressed the government-funding explanation. Also, it rejected it as “untrue”. It called it an “explanation” the club “concocted well after the event in an attempt to obscure and conceal the realities of the disguised funding scheme”.
City’s position ahead of the Man City appeal
City immediately said they would appeal on Tuesday evening. They deny guilt. They say the decision contains “clear material errors, of law, principle and fact, and is unsafe”. Chief executive Ferran Soriano told staff that “irrefutable evidence has been provided” to the commission. He said it includes “bank statements, money transfers, witnesses”. Soriano also said the case against City “is based on a single false accusation”. Chairman Khaldoon Al Mubarak has also referred to “irrefutable evidence”.
Football reaction to the case
Meanwhile, former Manchester United defender Gary Neville gave his view on Thursday’s Stick To Football podcast. He said: “At the moment we’re being dragged through the mud.” He also said the Premier League sets the standard for other leagues. He said the Man City appeal case has been hugely damaging to its reputation.
"We’re being dragged through the mud!" Gary and David Ornstein react to the latest developments in the Manchester City case and the wider state of the Premier League.
— The Overlap (@WeAreTheOverlap) October 1, 2026
Etihad weighs legal action
Etihad, City’s principal sponsor, says ahead of the Man City appeal that it is considering legal action against the Premier League. The airline says the commission’s published findings carry “damaging implications” even though they do not name it. It adds that it “categorically rejects” any finding or implication of improper commercial arrangements. The Premier League declined to comment to BBC Sport.
What happens next
City have signalled an intent to appeal by Friday. Premier League rules allow state-owned bodies to sponsor clubs, so the dispute turns on where the money came from. Therefore, we will update this story when City confirm the Man City appeal filing. Our earlier report covers the executives and commercial costs in the City case.
More on the Man City appeal: Football News UK on the Man City appeal and MUFC News on the Man City appeal.
