Full Breakdown
Manchester City Found Guilty of £900 million Financial Breaches; Sponsor Etihad Considers Legal Action
By Drooid · · How we work
Core Event
- On September 26 2026 an independent Premier League commission released its “core decision,” finding Manchester City guilty of all 114 serious financial rule breaches covering the 2009-10 to 2017-18 seasons. The panel said the club used “sham” contracts and image-right deals to inflate revenue by more than £900 million and to reduce reported costs. City has until October 2 to lodge an appeal. The Premier League has not yet announced sanctions.
Background & Context
- Manchester City was bought in 2008 by the Abu Dhabi United Group, the investment vehicle of Sheikh Mansour bin Zayed Al Nahyan. The club’s rise was financed through large sponsorship deals with Etihad Airways and other UAE-linked entities. Earlier investigations by Der Spiegel and the Football Leaks website prompted the Premier League’s eight-year probe.
Data & Statistics
- £900 million (? $1.2 billion) of artificial revenue identified.
- 114 of 115 charges proven, including sham sponsorship contracts, false accounting, and failure to cooperate.
- Period examined: 2009-10 to 2017-18 seasons.
- Estimated “tagged sum” funded by the Abu Dhabi United Group: £830 million of the £950 million recorded sponsorship revenue.
- Potential sanctions range from points deductions to expulsion, as outlined in the Premier League handbook.
Official Statements & Responses
- The league said it must protect competition integrity and will hold a separate hearing to determine sanctions.
- Etihad Airways rejected any implication of “improper commercial arrangements,” criticized the Premier League for not consulting the airline, and said it will seek legal counsel.
Criticism & Opposition
- Andy Burnham, Mayor of Greater Manchester, warned that losing the club’s owners would be “really concerning” for the city’s development.
- David Kogan, chief executive of the Independent Football Regulator, said the decision “raises serious issues.”
- Wayne Rooney, former England captain, argued that stripping City of titles would be unfair to players but called for the “lowest league” possible as punishment.
- Lord Cruddas, Conservative peer, suggested the falsified accounts could constitute a criminal matter under the Fraud Act 2006.
Conflicting Reports & Gaps
- Portuguese authorities removed whistle-blower protection for Rui Pinto, the source of the original leaks, but the extent of his ongoing testimony remains unclear.
- The Premier League published a redacted 40-page “core decision,” leaving many details of the alleged “sham” contracts undisclosed.
Verbatim Quotes
- “This disciplinary case, and this decision, are the most significant in Premier League history.” — Richard Masters, EPL CEO
- “I would be really concerned to lose them,” — Andy Burnham
- “The independent commission’s decision raises serious issues,” — David Kogan
- “I wouldn’t feel comfortable about accepting another Premier League medal if I’m being honest, because I don’t think we deserve it,” — Wayne Rooney
- “innocent of the accusations made by the Premier League” — Manchester City
- “The whole Premier League case against us is based on a single false accusation – that the owner’s personal money was somehow and secretly put into the club via some sponsors from Abu Dhabi,” — Ferran Soriano
What’s Next
- Manchester City must file its appeal by October 2.
- The Premier League has scheduled a sanctions hearing after the appeal, with a judgment due within 30 days.
- City’s next league match is against Liverpool on October 11, while legal and regulatory processes continue.