The football world is eagerly awaiting what punishment Manchester City will receive for breaching the Premier League’s financial rules between 2009 and 2019. However, there is a possibility that the club from the Etihad will escape all sanctions.

That’s because City have appealed the initial guilty verdict. The club has consistently maintained their innocence, insisting that they have “an extensive body of irrefutable evidence” that will ensure them victory in the appeal. In a statement after the verdict, it said:

“Manchester City FC is both disappointed and surprised by the Premier League Commission’s assessment, which was published today. The club is innocent of the charges made by the Premier League and there is an extensive body of irrefutable evidence to support all of the club’s positions in this case.

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The club will therefore be relentless – and where necessary, proactive – in all relevant regulatory and legal forums.”

Now, a report from The Telegraph has “leaked” what Man City will use as “irrefutable evidence” to prove their alleged innocence.

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He has now reflected on his departure from Old Trafford after Man City were found guilty of breaching Premier League rules.

According to The Telegraph, Man City’s legal team will seek to prove “fundamental flaws” in the tests an independent commission used in the Premier League’s case, after the club was accused of inflating revenue by over £900 million.

It appears that the club’s appeal is based on three factors:

“Concurrent bank statements, government documents and receipts that they believe confirm that the Abu Dhabi government was the source of the financing of the deals.”
“Recent evidence from the Abu Dhabi government confirming the correctness of the original documents.”
“What they mean are fundamental inconsistencies in the findings.”

Man City are said to be “optimistic” about their position, which claims that the independent commission “overlooked” almost all of their evidence that the sponsorship payments came from the Abu Dhabi government. The club is also “expected to argue” that the Premier League relied almost entirely on leaked emails and did not provide any direct witnesses. They have publicly stated that the panel’s approach contains “clear material errors – in law, principle and fact” – making the findings “uncertain.”

The Telegraph also reported that according to people familiar with the club’s position, there is “dissatisfaction behind the scenes” with the timing and presentation of the Premier League’s ruling. However, no one can expect the matter to be resolved anytime soon.

The appeal process is understood to take up to 12 weeks. David Kogan, head of the Independent Football Regulator, explained that an outcome is unlikely to be known until early 2027:

“My understanding is that there is a set process of 12 weeks, so people assume that this will actually be dealt with in mid or late January. But as I said, that’s not our process – it’s the Premier League’s independent commission process. What I don’t think we can do is make any judgement before we’re completely ready.

Obviously, City claim they have some kind of ‘silver bullet’ to fend off these accusations and win the appeal, and we’re not at the point where we can judge whether it’s right or wrong yet. But I think we’ll know early next year.”

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