According to reports from Telegraph journalists Sam Wallace and James Ducker, Manchester City's appeal against the Premier League's independent commission decision is contradicted by a document that Etihad Airways submitted to the US government in 2015, which contains a key statement the club made during its defense against the charges.

One of Manchester City's key defense arguments is that additional funds from sponsorship agreements were not provided by the club's owners, but received from the Abu Dhabi government. Manchester City argued that if these funds came from the Abu Dhabi government rather than the owners, such an arrangement would not violate Premier League rules.
However, Telegraph has highlighted that a statement Etihad Airways submitted to the US government during an investigation into state-owned airlines in 2015 contradicts this position.
In a document on page 60, Etihad Airways stated: "Claims that the Abu Dhabi government paid for Manchester City's sponsorship are incorrect. In 2011, Etihad Airways signed a 10-year sponsorship agreement with Manchester City, which included naming rights. Etihad Airways paid for this sponsorship using its own funds." The airline also noted that the deal included naming rights for Manchester City.
The document was submitted to then-US Secretary of State John Kerry, Transportation Secretary Anthony Foxx, and Commerce Secretary Penny Pritzker, along with a five-page statement signed by Etihad Airways' then-President and CEO James Hogan.
In its submission to the US government, Etihad Airways also stated: "We are a government-owned enterprise and have been since our inception. We have consistently and clearly stated that we receive no support from the Abu Dhabi government. Our funding comes from a combination of equity, equity financing, and commercial loans. The equity and loans provided by our shareholder – the Abu Dhabi government – are not, by definition, subsidies, but rather represent sound commercial investment by the Abu Dhabi government in a successful business model."
Telegraph also highlighted that Manchester City's current position differs from the club's stance when it appealed UEFA charges to the Court of Arbitration for Sport in 2020. At that time, Manchester City firmly stated that all sponsorship payment obligations were borne by the relevant sponsors. However, it appears Manchester City does not believe these statements made by Etihad Airways to the US government would harm its defense. Conversely, Manchester City believes this information could actually strengthen its defense.
Manchester City's legal team disputes that Etihad Airways received funds from the Abu Dhabi sovereign wealth court to promote Abu Dhabi. The team argues that when such funds entered Etihad Airways, they became part of the airline's own "funds." Therefore, Manchester City believes this is not the same as the Abu Dhabi government directly paying Manchester City on behalf of Etihad Airways.
Manchester City announced on Saturday that it will appeal the independent commission's verdict. The club firmly stated it has "irrefutable strong evidence" to prove the commission's findings are incorrect.
Telegraph compared several contradictory key statements. In May 2015, Etihad Airways told the US government that Manchester City's sponsorship was not government funding. In July 2020, James Hogan, who was then Etihad Airways' CEO, maintained the position that "sponsorship is not government funding" in the Court of Arbitration for Sport case. However, in September 2026, when Manchester City defends against the Premier League charges, the club will argue that the relevant sponsorship funds came from the Abu Dhabi government.
Meanwhile, other Premier League clubs are pushing for any possible sanctions to be enforced this season if Manchester City is ultimately found guilty. Possible penalties could include relegation, point deductions, and fines, according to reports. Some have even called for Manchester City's Abu Dhabi owners to sell the club. However, because Manchester City has appealed, the final sanctions have not yet been determined.
The FA also previously outlined potential action. Before Manchester City formally announced its appeal decision, the FA stated: "The independent commission's decision has significant implications for football. We are carefully studying this decision and its implications, and will take appropriate action when suitable. As disputes continue between the Premier League and Manchester City Football Club, we do not intend to comment further at this stage. However, we will continue to monitor developments closely."
During the international break, most of Manchester City's Premier League rivals have refrained from commenting publicly. Aston Villa manager Unai Emery stated on Saturday that if Manchester City's appeal is unsuccessful, it could cause "some repercussions."
Emery said: "We all have limitations. To comply with financial fair play rules, we have to sell players and consider how to structure contracts for new signings. Club owners typically have significant financial resources, but the purpose of financial fair play rules is to ensure financial fairness – meaning you can only spend what you earn, and you cannot artificially inflate revenue."
"If other clubs have artificially inflated revenue and these facts now come to light, there will be significant consequences. This should be decided by the courts and relevant authorities."
Emery also added: "I'm concerned about what kind of football this team has played. Under Guardiola, there were times when they had virtually no competition."
The case originated when whistleblower Rui Pinto leaked numerous documents, which prompted the Premier League investigation. Telegraph reports that while Pinto had been under witness protection for six years, that protection will now be lifted. In a joint statement from his Portuguese and French legal teams, it was noted: "His situation is now extremely dangerous. The threats against him are not merely theoretical; he was attacked in Lisbon in April of this year."
Pinto previously received convictions from news organizations for five counts of "unauthorized access," three counts of "breach of secrecy," and attempted extortion, and was sentenced to four years in prison.
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