Manchester City are set to argue that Abu Dhabi's government, rather than the club's owners, part-funded sponsorship deals deemed "sham" by an independent commission.
Manchester City have been found guilty of breaching Premier League financial rules
Manchester City have been found guilty of breaching Premier League financial rules (Image: Getty Images)
Manchester City are poised to argue that the Abu Dhabi government - rather than the club's owners - partially financed the "sham" sponsorship arrangements that led to breaches of Premier League financial regulations. An independent commission determined that City artificially boosted their revenue by an eye-watering £900million-plus during an eight-year span from 2009/10 through 2017/18 by utilising funds from their parent organisation, Abu Dhabi United Group (ADUG), to substantially enhance the value of their sponsorship deals.
However, as disclosed in a Premier League statement, the commission arrived at its conclusion that these were "sham" sponsorship arrangements following examination of numerous emails which outlined how City sought to channel money from ADUG via a sponsor - amongst them Etihad Airways - before reaching the club.
Yet according to The Times, City intend to contend that given Etihad's ownership by the Abu Dhabi government, the arrangement stands separate from ADUG and would therefore comply with Premier League regulations.