Man City lodge appeal after guilty finding in financial breach scandal | Football
Manchester City Appeals Ruling on Financial Breaches
By Reuters and The Associated Press
Published October 2, 2026
Manchester City FC has formally appealed an independent commission’s ruling that deemed the club guilty of serious violations of the Premier League’s financial regulations. The club aims to overturn the decision and mitigate potential sanctions.
The Premier League announced on Tuesday that City had relied on “sham” commercial contracts to artificially inflate its revenue and underreport costs by over £900 million ($1.19 billion) over nearly a decade. The breaches were identified during a review of the club’s financial practices from the 2009-2010 season through 2017-2018.
City was found guilty of all allegations related to financial rule violations and three out of four charges regarding failure to cooperate with the investigation. Throughout the process, the club has consistently denied any wrongdoing.
In a statement released on Friday, Manchester City confirmed that it submitted its appeal to the Premier League’s Judicial Panel on October 1. The club expressed its belief that the commission’s opinion contained significant legal and factual errors and maintained its innocence, stating it possesses compelling evidence to support its position.
“The club lodged the appeal to the Chair of the Judicial Panel,” the Premier League remarked in its own statement. “The independent Appeal Board hearing will remain private and confidential until the outcome is published.”
The league’s guidelines dictate that a hearing must occur within 12 weeks of an appeal being filed, with a ruling expected within 30 days of the hearing’s conclusion. The appeal process will not involve a full rehearing of the case; rather, the board will review the commission’s ruling and may choose to dismiss the appeal, allow it, refer the case back for further consideration, or modify any sanctions imposed.
Sanctions for the club could range from a reprimand and fines to points deductions or, in extreme cases, expulsion from the league, a first in the history of English football’s top division. City retains the right to separately challenge any imposed sanctions.
The timing of potential sanctions remains uncertain, and league officials have refrained from discussing specifics due to confidentiality requirements.
City is currently pursuing its sixth consecutive league victory and will face Liverpool on October 11. As the season continues, the case’s implications are being monitored closely by various stakeholders, including the Football Association (FA). The FA recently expressed concerns regarding the ruling’s potential impact on the integrity of the game and stated that it is committed to thoroughly assessing the decision.
The commission’s investigation also focused on the funding of City’s Abu Dhabi-based sponsorship deals. It concluded that sponsors contributed only £119.25 million ($158.4 million) of the nearly £950 million ($1.26 billion) recorded in club accounts, with the remaining funds coming from the Abu Dhabi United Group (ADUG), owned by Mansour bin Zayed Al Nahyan, a member of the UAE’s ruling family.
City has contended that ADUG did not finance any aspect of the sponsorship agreements, asserting instead that the Abu Dhabi government provided support. The commission, however, rejected this explanation, describing it as a fabrication created post-factum to obscure the original source of funding.
City’s chief executive, Ferran Soriano, echoed the club’s defense in an internal video, claiming the league’s case is based on a singular, erroneous assertion regarding the source of the club’s financial backing.
As the appeal process unfolds, the football community continues to watch closely for developments.
