Man City argue Abu Dhabi funded deals in appeal over charges

In a packed briefing room at the Etihad Stadium on Saturday, Manchester City’s chairman Khaldoon Al Mubarak and chief executive Ferran Soriano prepared to launch an appeal against the Premier League’s finding that the club breached financial rules on 114 of 115 charges.

Commission’s verdict on revenue

An independent three‑person commission concluded that City had artificially inflated revenue by more than £900 million across an eight‑year period from 2009/10 to 2017/18. The panel said money from the club’s parent company, Abu Dhabi United Group, was used to swell sponsorship contracts, including the deal with Etihad Airways. Emails presented to the commission showed a scheme to funnel funds from ADUG through a sponsor before reaching the club.

City now argues that the money came from the Abu Dhabi government itself, not from ADUG, and therefore the sponsorships should be permissible under Premier League rules. Chairman Al Mubarak described the evidence as “irrefutable”, insisting that government payments, not owners’ personal funds, financed the deals. Soriano added in a video statement that the case rests on “a single false accusation” and that bank statements, money‑transfer records and witness testimony prove the funds never originated from the owner.

The Times reported that City will separate the Etihad contract from ADUG, claiming the airline’s ownership by the Abu Dhabi government makes the arrangement distinct. The commission, however, dismissed the explanation as “untrue” and “concocted well after the event”. An appeal panel will now decide whether the club’s defence overturns the commission’s decision.

Tax scandal linked to former manager

Parallel to the financial‑rules case, a tax investigation has emerged concerning former manager Roberto Mancini. Tax Policy Associates, cited by The Telegraph, says a double‑contract arrangement between 2009 and 2013 may have avoided income tax of around €14 million. Including interest and penalties, the back payment could rise to €28 million, equivalent to £24 million.

The alleged payments were routed through a fictitious consultant contract with Al Jazira Club in Abu Dhabi, directly to Mancini, rather than being processed through the club’s British payroll. Experts argue that such payments should have been recorded in the United Kingdom, opening the door to a criminal tax‑evasion probe.

Mancini, now Italy’s national team coach since summer 2026 and aged 61, responded calmly on the sidelines of an international match, saying the issue was “nothing new” and “not my problem”. He suggested the responsibility lay with the club, not with him personally.

City continues to stress its innocence, while board chairman Al Mubarak enjoys six years of diplomatic immunity in the United Kingdom, shielding him from criminal prosecution. Whether British tax authorities will pursue the case remains to be seen.

Article metadata and publication details

The story was filed by senior sports writer Kieran King for the Sport section, posted at 14:16 on 1 October 2026. Two images are available to view, and the piece carries the tag “Club”. All references to Manchester, the Premier League and Abu Dhabi are drawn directly from the club’s official statements.