Sheikh Mansour 'not aware' of funding scheme as City appeal, United assess economic damage and owners shielded by diplomatic immunity
A redacted passage on page 19 of the report clears "[REDACTED]" of knowledge of the scheme, believed to be Sheikh Mansour. United have conducted internal economic impact assessments. Chairman Al-Mubarak is reportedly protected by diplomatic immunity.
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Manchester City formally lodged their appeal at 7pm on Thursday, but it is a single redacted passage on page 19 of the commission's report that may prove most significant.
The text reads: "There was no direct evidence that [REDACTED] was aware of the Disguised Funding Scheme or authorised the operation of the Disguised Funding Scheme. We therefore concluded that the Disguised Funding Scheme was operated without [REDACTED'S] knowledge."
Expert commentators believe the redacted name to be His Highness Sheikh Mansour, City's owner. If confirmed, it would mean the commission found the £900 million scheme was operated without the knowledge of the man who owns the club.
What did City say in their appeal?
City released a statement on Friday morning: "Manchester City Football Club can confirm that at 7pm on Thursday 1st October 2026 the Club lodged its comprehensive Appeal against the opinion of the Premier League Commission. The club's firm position is that, on multiple grounds, the opinion contains clear material errors, of law, principle and fact and is unsafe."
The club added: "The club is innocent of the accusations made by the Premier League and a comprehensive body of irrefutable evidence exists in support of all of its positions."
City are expected to argue that the Abu Dhabi government, not the club's owners, part-funded the sponsorship deals labelled as "sham" by the Premier League.
What is happening at United?
The Athletic reports that Manchester United have conducted internal assessments about the economic impact of City's breaches. This is said to include players having claims for reparations, with wages typically cut by 25% when United failed to qualify for the Champions League.
Rival clubs are reportedly readying combined legal action worth £800 million. A cross-party group of MPs has also urged HMRC to investigate the tax implications.
Is Al-Mubarak protected?
City chairman Khaldoon Al-Mubarak is reportedly shielded from personal legal action due to his diplomatic immunity in the UK.
What has Neville said?
Gary Neville has called for the club's Abu Dhabi owners to be "booted" from the Premier League, saying it is the "only fair" punishment.
What has Etihad said?
City's main shirt sponsor Etihad Airways issued a statement saying it is "deeply concerned" by the verdict.
What has the FA said?
The FA broke its silence, confirming it is monitoring the situation and will "take action where appropriate."
Frequently Asked Questions
- What are the financial charges against Manchester City?
- An independent panel found the club guilty of over 100 breaches of Premier League financial regulations between 2009 and 2018, which included allegations of disguised funding from ownership.
- Can Manchester City take their case to the Court of Arbitration for Sport?
- No. Under Premier League rules, the outcome of the current appeal process is final and cannot be escalated to the Court of Arbitration for Sport (CAS) in Switzerland.
- What punishments could Manchester City face if they lose the appeal?
- If the appeal is unsuccessful, the club could face severe sanctions including points deductions, heavy fines, transfer embargoes, the stripping of past titles, or expulsion from the league.