MANCHESTER CITY FC APPEAL AGAINST BREACH OF FINANCIAL RULES VERDICT
It has been reported that Manchester City FC have filed, on 1 October 2026, an appeal, to a new independent three-member commission, against an earlier independent commission ruling that the club was guilty of all charges relating to breaches of the English Premier League (EPL) financial regulations.
These regulations are designed to promote long-term financial stability; ensure that football clubs meet their obligations responsibly; and curb excessive owner losses across the football pyramid. In other words, to promote financial fair play amongst football clubs and safeguard the integrity of their competitions.
This ruling, which was officially announced on 29 September 2026, has taken two years in the making, found that the club had systematically broken the EFL financial regulations, based on an extensive investigation into the club’s financial practices, between the 2009–10 and 2017–18 seasons.
The main findings of the commission ruling include:
“Sham” Contracts: The club utilised a “disguised funding scheme” to funnel more than £830 million (around Sw. Frs. 911 million) from the Abu Dhabi government through commercial partners, artificially inflating its sponsorship revenues.
Concealed Liabilities: The commission noted that the club “utilised devices” to actively hide the true extent of its liabilities and operational costs.
Non-Cooperation: The club was found guilty of a majority of the charges relating to a deliberate failure to cooperate with the EPL multi-year investigation.
The Club contend that the ruling of the commission contained “clear material errors, of law, principle and fact and is unsafe“.
And added that the Club has also filed “a comprehensive body of irrefutable evidence [that] exists in support of all of its positions“.
Because of the seriousness of the findings, the case has triggered widespread attention across English football by the English Football Association and others.
Cross-party MPs and the UK Parliamentary Treasury Committee have urged the UK Tax Authority, HM Revenue and Customs (HMRC), to investigate potential tax evasion resulting from the unredacted documents, with claims suggesting that the club could face up to £24 million (around Sw. Frs. 26 million) in unpaid taxes and penalties related to hidden manager and player contracts.
Furthermore, several EPL rival football clubs are reportedly preparing legal compensation claims against the club, who may have been adversely affected by the club’s breach of the rules. Such claims, if successful, could amount to around £800 million (around Sw. Frs. 878 million).
The club has repeatedly denied any wrongdoing, and, as this is a complex case, and legal proceedings are still pending (sub judice), no further comments will made pending their final outcome!
We are available to advise and represent clients in football financial fair play legal cases, and further information is available by emailing either our International Sports Law Consultant, Prof Dr Ian Blackshaw, at blackshaw@valloni.ch or our Managing Partner, Dr Lucien Valloni, at valloni@valloni.ch respectively.