Manchester City intends to contest the Premier League's ruling that found the club in violation of financial rules by misrepresenting £830.69 million of owner funding as sponsorship revenue. The club's argument centers on the claim that additional funding for their sponsorship deals from 2009 to 2018 originated from the Abu Dhabi government rather than directly from the owners.

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During a hearing in 2024, City’s legal team asserted that the funding came from the government, but this explanation was dismissed by the independent commission investigating the case. The commission stated that this rationale was fabricated later in an effort to conceal the details of what they termed the "Disguised Funding Scheme."

Sheikh Mansour bin Zayed Al Nahyan’s Newton Investment and Development LLC is the majority owner of Manchester City. Sheikh Mansour is part of Abu Dhabi’s ruling family and serves as the vice president and deputy prime minister of the United Arab Emirates.

City continues to deny any wrongdoing and is preparing to formally appeal by the impending Friday deadline.

Sky Sports News’ Kaveh Solhekol pointed out two significant challenges for Manchester City in their appeal. First, the claim regarding government funding was already rejected during the original hearing. Secondly, the distinction between the Abu Dhabi government and the club's ownership is blurred due to their close ties.

The independent commission's report outlined City’s unsuccessful arguments against the allegations of a Disguised Funding Scheme. City claimed that their sponsors were responsible for payments stated in their financial reports, contrary to the assertion that funds came from Abu Dhabi United Group (ADUG), which is owned by Sheikh Mansour.

City's legal defense included the assertion that sponsors would sometimes seek financial backing from the Abu Dhabi government for sponsorship fees, contending that the Premier League erroneously attributed this funding to ADUG. However, the commission concluded that City’s explanation was fabricated to obscure the actual financial arrangements.

The commission further revealed that in May 2013, faced with potential issues related to UEFA's financial fair play rules due to an unforeseen shortfall, Manchester City quickly revised sponsorship agreements. This modification purportedly recorded additional sponsorship income without consulting the sponsors, helping to rectify the financial discrepancy just days before the end of the fiscal year.

If City successfully argues in their appeal that they should not be subject to new Premier League rules established for this season, the process could extend into 2027. These rules stipulate that disciplinary matters must be resolved within 12 weeks, with the appeal hearing limited to five days. Legal experts suggest that Manchester City may have a solid case to challenge the application of these new rules, as the charges were brought forth in 2023, predating the new guidelines.