Man City lodge appeal against Premier League financial rule-breach findings

Manchester City have lodged their appeal against the independent commission's findings that they breached Premier League financial rules; the club said it filed at 7pm on Thursday 1 October, ahead of the Friday 2 October deadline. 1 2 An independent commission found that City used "sham" commercial contracts as part of schemes to inflate revenue and understate costs by more than £900 million ($1.19 billion) over nearly a decade, and that the club committed "well over 100 individual breaches" of the rules across many seasons; its ruling was published on Tuesday. 3 4 The club has consistently denied wrongdoing and says it has a body of "irrefutable evidence" that will clear its name. 3 4

In its statement the club said the commission's opinion "contains clear material errors, of law, principle and fact, and is unsafe", and that it would be "relentless" in pursuing the matter. 5 1 City were found guilty of all charges over nine seasons from 2009-10 to 2017-18, and of three of four charges of failing to cooperate with the investigation; the Evening Standard says they were cleared only on one minor obstruction charge among 115. 1 5 At the heart of City's appeal will be an insistence that Abu Dhabi government funding, provided via the Crown Prince Court, helped sponsors in the emirate meet their obligations to City, rather than coming from the club's owner; the commission rejected that explanation as "untrue". 2

Under the Premier League's new fast-track rules, an appeal hearing must be held within 12 weeks of an appeal being lodged, with a decision due within 30 days of the hearing concluding; City are expected to argue those rules were not in place when they were charged in February 2023. 3 4 The appeal will be heard in private by an independent three-member Appeal Board appointed by the Chair of the Judicial Panel; it reviews the commission's decision rather than rehearing the case, and can dismiss or allow the appeal, refer the case back, or alter any sanction. 1 Sanctions will be decided at a separate private hearing of the commission; possible penalties range from a fine to a points deduction, suspension or expulsion, and it is unclear whether sanctions will come before the appeal is heard. 6 1

The fallout extends beyond football sanctions: on Thursday, Meg Hillier, chair of the Treasury Committee, wrote to HMRC Permanent Secretary JP Marks asking what action the tax authority was taking in response to the findings. 3 4 Sports lawyers have predicted years of further litigation as rival clubs, players and agents assess whether they may have grounds for compensation claims connected to the case. 3 4 The Football Association said it is "carefully considering" the decision and will "take action where appropriate"; Arsenal, Liverpool, Manchester United and Tottenham were reported in November 2024 to have reserved their rights to seek compensation. 2 6