City lodge appeal and insist evidence will overturn verdict

Manchester City have formally appealed against the independent commission’s financial rules findings, challenging the decision on legal and factual grounds as the dispute moves into its next judicial stage.The club confirmed that they submitted the appeal at 7pm on October 1, ahead of the October 2 deadline, while continuing to reject the accusations and asserting that evidence supports their position.City said: “Manchester City Football Club can confirm that at 7pm on Thursday 1st October 2026 the Club lodged its comprehensive Appeal against the opinion of the Premier League Commission, in relation to the Premier League disciplinary matter.“The Club’s firm position is that, on multiple grounds, the opinion contains clear material errors, of law, principle and fact and is unsafe.“The Club is innocent of the accusations made by the Premier League and a comprehensive body of irrefutable evidence exists in support of all of its positions, relating to this case.“We will continue to respect due process and are necessarily restricted in what we can say further until all proceedings are complete.”The filing turns City’s previously announced intention to appeal into a formal challenge, with the original findings contested rather than overturned by the submission.The commission found the club guilty of all charges concerning serious financial rule breaches between the 2009–10 and 2017–18 seasons, including arrangements that artificially inflated revenue and concealed costs.Among its findings were sponsorship contracts that disguised more than £830m in owner funding, contributing to financial misstatements exceeding £900m when other arrangements were included.City’s description of their evidence as irrefutable remains the club’s position, with the appeal panel responsible for assessing their grounds against the commission’s reasoning and the applicable rules.A new panel will be convened through the Premier League’s judicial panel, with the appeal reviewing the decision rather than providing a full rehearing of the original case.The hearing must take place within 12 weeks of the appeal being lodged, followed by a decision within 30 days of its conclusion, extending uncertainty over the eventual outcome and any subsequent sanctions.The Football Association has meanwhile identified significant implications for competition integrity, adding its assessment to the wider scrutiny surrounding the case.The FA said: “We are carefully considering the decision and its implications and will take action where appropriate.“As proceedings between the Premier League and Manchester City Football Club remain ongoing, we do not intend to comment further at this stage. We will, however, continue to monitor developments closely.”City are expected to argue that financial support for certain sponsorship agreements came from the Abu Dhabi government rather than Abu Dhabi United Group, although their appeal announcement does not disclose its detailed grounds.The commission considered and rejected that distinction in the original proceedings, leaving the appeal panel to determine whether City have established errors warranting a change to the findings.