Manchester City are reportedly preparing to argue that money directed towards key sponsorship agreements came from the Abu Dhabi government rather than the clubs owners as they challenge the verdict in their Premier League financial case. An independent commission found City guilty of all charges relating to breaches of the leagues financial regulations between the 2009-10 and 2017-18 seasons.City have repeatedly denied wrongdoing and have until Friday to lodge an appeal against the decision.A central part of the case concerned sponsorship revenue and the commissions finding that City artificially inflated commercial income through sham agreements.Abu Dhabi United Group, the private investment company belonging to City owner Sheikh Mansour, was found to have topped up commercial agreements as part of what the commission described as a disguised funding scheme.The total involved was said to be �830.69m, with the commission finding that the arrangements allowed City to present higher commercial revenue while attempting to comply with Premier League and UEFA financial regulations.However, City are expected to challenge that conclusion when their case reaches an appeal board.Reports claim the club will present evidence which it says shows that money directed to sponsors originated from the Abu Dhabi government rather than ADUG.Premier League rules allow state-owned organisations to enter sponsorship agreements with clubs.Commission rejected Citys explanationThe independent commission rejected Citys explanation and concluded that the claim regarding the source of the funding was untrue.In its findings, the commission said: We concluded that it was an explanation that the club had concocted well after the event in an attempt to obscure and conceal the realities of the disguised funding scheme.City have strongly disputed the commissions conclusions and signalled their intention to challenge the decision.Following the verdict, the club said the opinion contained clear material errors, of law, principle and fact, and is unsafe.City chairman Khaldoon Al Mubarak has also referred to what he described as irrefutable evidence supporting the clubs position.Sheikh Mansour is a member of Abu Dhabis ruling family and the brother of UAE President Sheikh Mohamed bin Zayed Al Nahyan.Etihad considers legal actionEtihad Airways, Citys principal sponsor, has said it is considering legal action against the Premier League following publication of the commissions findings.The UAEs state-owned national airline said the release had damaging implicationsdespite the airline not being named in the redacted published findings.Etihad added that it categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements.The airline is owned by sovereign wealth fund LImad, which is chaired by the Crown Prince of Abu Dhabi. Topics Manchester City F.C. Add us as a preferred source on Google If you enjoy reading this article, you can help support our independent football journalism by adding 101 Great Goals as a preferred source You Should Also Read Gary Neville calls for Manchester City owners to be removed after dragging Premier League through the mud Mitch Fretton 1st October, 2026 Man City whistleblower: Infantino helped club avoid sanctions and should have no place in football Cian Cheesbrough 30th September, 2026 Erling Haaland no different after Manchester City guilty verdict Cian Cheesbrough 1st October, 2026 Burnham would be really concerned to lose Man City owners over financial breaches Nicholas McGee 30th September, 2026 Klopp far from preparing for a title after Man City guilty verdicts Nicholas McGee 30th September, 2026 Ruben Dias asked about Manchester City uncertainty and defends Cristiano Ronaldo from accusations of selfishness Jon Fisher 30th September, 2026
