Manchester City is preparing its Premier League appeal against an independent commission’s findings in the club’s “115 charges” case. Across multiple reports, the club says it will argue that additional money linked to certain sponsorship deals did not come from its owners, but instead was funded by the Abu Dhabi government.

The outlets describe the club’s intended line of argument as focusing on sponsorship-related funding arrangements over a defined period, specifically between 2009 and 2018. BBC News and Sky Sports both frame this as a central element of the appeal, with Sky Sports detailing that City views the Abu Dhabi government as the source of the extra support behind the deals. Another report similarly says City is expected to make the same argument as part of its challenge to the commission’s conclusions.

While the coverage does not align on further specifics beyond the sponsorship-funding claim and the timeframe, all accounts agree on the core point: City plans to contest the origin of funds connected to sponsorship arrangements in the 115-charge proceedings by attributing them to Abu Dhabi government funding rather than ownership control.