The Times reports that Manchester City will use financial records and testimony from Abu Dhabi officials as part of their appeal against a verdict that found the club guilty of serious Premier League financial breaches between 2009/10 and 2017/18.
The independent commission found that City had used sham commercial arrangements and misstated accounts, with the Premier League saying the practices artificially inflated revenue and reduced costs by more than £900m.
City reject those conclusions. In their response to the verdict, the club said it had “a comprehensive body of irrefutable evidence” supporting its position and confirmed that it would pursue the available appeal process.
The Times reports that one central argument will concern the source of sponsorship funding. City are expected to maintain that certain payments were made by the Abu Dhabi government through state-linked companies, rather than being contributions from Abu Dhabi United Group, the club's ownership vehicle.
That distinction is important to City's defence because the club argues that government-funded sponsorship arrangements were not prohibited by the Premier League rules in question.
The commission reached a different conclusion in its findings, including over the nature of commercial arrangements involving companies connected to Abu Dhabi. The ruling is being challenged by City and remains subject to appeal.
The club said after the verdict: “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.”
City also criticised the process and said the commission's opinion contained “clear material errors, of law, principle and fact, and is unsafe.”
The appeal comes before any sporting punishment has been imposed. The Premier League has yet to determine sanctions arising from the commission's findings, leaving a separate disciplinary stage still to come.
Potential penalties could include financial sanctions, a points deduction, a transfer restriction or more severe sporting consequences, although the final punishment has not been decided.
City therefore face two distinct battles: first, overturning the commission's conclusions through the appeal process, and then dealing with whatever sanctions follow if those findings stand.
The club's defence over the sponsorship arrangements will be central to that first stage. If successful, it could materially alter the conclusions that currently underpin the Premier League's case.