Manchester City will argue on appeal that Abu Dhabi government money funded their sponsors, not owner Sheikh Mansour’s company ADUG, BBC Sport and the Press Association report. The Man City appeal is not confirmed as filed, and the deadline is Friday.
Why the Man City appeal reaches every club
Premier League rules allow state-owned bodies to sponsor clubs, so the appeal will test the line between legitimate sponsorship and owner funding. The commission found City guilty on 114 of 115 charges. It alleged that Abu Dhabi United Group, which belongs to Sheikh Mansour, topped up the value of commercial deals in a “disguised funding scheme” worth £830.69m. It also rejected the government-funding explanation as “untrue”.

What each side says about the Man City appeal
City deny guilt and say the decision has “clear material errors, of law, principle and fact”. However, the commission said City concocted the explanation “well after the event”. In addition, the Premier League declined to comment to BBC Sport. In addition, chief executive Ferran Soriano says the case against City “is based on a single false accusation”.
Wider reaction
On the Man City appeal, Gary Neville says the league is being “dragged through the mud”. In addition, David Kogan, chair of the Independent Football Regulator, says the ruling “raises serious issues”.
"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
What comes next
City signalled an intent to appeal by Friday. Therefore, Leeds supporters should watch for confirmation that City have lodged the Man City appeal. We will update this story when it arrives. Our earlier report covers the executives and commercial costs in the City case.
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