Manchester City will claim key sponsorship deals were funded by the Abu Dhabi government, rather than the club’s owners, as part of an appeal after it was found to have breached financial rules. On Tuesday it was confirmed that an independent commission had found City guilty of all charges relating to breaches of the Premier League’s financial regulations between the 2009-10 and 2017-18 seasons. City have repeatedly denied guilt and have stated their intention to lodge an appeal before Friday. It artificially increased revenue through “fake” sponsorship deals with the help of its owners. Abu Dhabi United Group (ADUG), a private investment company belonging to UAE Vice President and Deputy Prime Minister Sheikh Mansour, was said to have increased the value of commercial deals as part of a “covert financing scheme” to the scale of £830.69 million. As first reported by the Daily Mail and the Times, sources told BBC Sport that City are expected to tell an appeals board that they have evidence showing that money directed to sponsors came from the Abu Dhabi government, rather than ADUG. The independent commission rejected this argument as “false” in its findings, saying: “We concluded that it was an ‘explanation’ that the club had concocted long after the event in an attempt to obscure and conceal the realities of the covert funding scheme.” City have claimed the commission’s decision contained “clear errors of substance, law, principle and fact, and is not certain.” Mansour is a member of Abu Dhabi’s ruling family and the brother of UAE President Sheikh Mohamed bin Zayed Al Nahyan. ADUG took over City in 2008. Premier League rules allow state bodies to sponsor clubs. On Saturday, City president Khaldoon Al Mubarak referred to “irrefutable evidence” which he says backs up the club’s claims of innocence. City’s title sponsor Etihad Airways has said it is considering legal action against the Premier League, claiming the publication of the commission’s findings had “detrimental implications… despite the airline not featuring in the redacted and published findings”. The state-owned national airline said it “categorically rejects any findings, conclusions or implications that suggest the airline has ever been involved in improper commercial arrangements.” Etihad is owned by the sovereign wealth fund L’Imad, which is chaired by the Crown Prince of Abu Dhabi, son of the president of the United Arab Emirates. The Premier League declined to comment when contacted by BBC Sport.
