Manchester City have formally appealed an independent commission’s findings that the club breached the Premier League’s financial regulations over a nine-season period.
The club confirmed that it lodged its comprehensive appeal at 7pm on Thursday, October 1, challenging the commission’s decision in the long-running disciplinary case. The Premier League subsequently confirmed that the appeal had been lodged with the chair of its Judicial Panel.
The commission, whose findings were published by the Premier League on September 29, found City guilty of all charges relating to serious financial breaches between the 2009-10 and 2017-18 seasons. It also upheld three of four alleged breaches concerning the club’s cooperation with the Premier League’s investigation.
What the commission found
At the centre of the case were commercial arrangements that the commission described as “sham” contracts. According to the Premier League, the arrangements artificially increased City’s reported revenues and reduced its reported costs by more than £900 million during the period under investigation.
The commission also found that City had submitted misstated accounts and concealed the true state of its finances from auditors and football regulators. It concluded that the club had been significantly in breach of both Premier League and UEFA spending limits.
The findings cover a period largely predating Pep Guardiola’s arrival at the club and span several seasons in which City established itself as one of English football’s dominant sides.
The Premier League said the commission’s decision was a final award, allowing a redacted version of its core decision to be published. However, the question of punishment is being dealt with separately.
City reject the findings
City have maintained their innocence throughout the case and have now taken the next step in challenging the commission’s conclusions.
In its appeal statement, the club said the decision contains “clear material errors” of law, principle and fact and described it as unsafe.
City also said it possesses what it described as a “comprehensive body of irrefutable evidence” supporting its position.
“The Club is innocent of the accusations made by the Premier League,” City said in its statement.
The club has declined to provide further detail while the appeal process is under way, citing its obligation to respect due process.
Sanction still to come
The appeal means the case has not reached its final conclusion.
A separate hearing will determine the sanction arising from the commission’s findings, although the Premier League has said that process will remain private until publication of the outcome is permitted.
The independent Appeal Board hearing will also be conducted privately and confidentially. The Premier League said the appeal had been lodged with the chair of its Judicial Panel.
The potential sporting consequences therefore remain unresolved while City challenge the findings.
For now, the central issue is whether the commission’s conclusions will survive City’s appeal. The club’s position is unequivocal: it disputes the findings and intends to challenge them through the Premier League’s independent appeals process.
The next chapter of one of the Premier League’s most consequential disciplinary cases will now be decided by the Appeal Board
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