Man City to argue Abu Dhabi part-funded sponsorships in appeal

Manchester City intend to argue that some of their sponsorship income was partly paid by the Abu Dhabi government rather than the club’s owners as they prepare an appeal against charges of wrongdoing. The appeal is due to be lodged by Friday.

James Ducker understands that the distinction between government support and owner funding will be central to City’s case when their papers are submitted. The report adds that this line of defence is designed to address how the provenance of certain sponsorship payments is characterised within the proceedings.

This is a procedural step within an ongoing disciplinary process and does not amount to a verdict. Filing an appeal triggers the next phase of argument and assessment, after which claims will be tested and weighed by the relevant adjudicators.

Framing sponsorship receipts as originating from a government source rather than club ownership could, if accepted, change how those agreements are viewed in relation to the rules at issue. It suggests City will seek to separate the flow of funds from any owner-linked entities, an approach that would narrow the focus onto the contractual and financial pathways behind specific deals.

No figures, contract names or the scope of allegations covered by the appeal are disclosed in the reporting. It is also not yet clear how much of the overall case this argument will address or whether additional grounds will be advanced alongside it.

The timeline matters. With the filing expected by Friday, the shape of City’s defence should shortly be set out in formal submissions, after which the case will move into detailed scrutiny of the evidence on both sides.