Manchester City announced an appeal following a commission ruling that found the club guilty of every financial breach charge.
The club’s brief statement claims the decision is riddled with material legal, factual and principled errors and is therefore unsafe.
Defending its stance, City says it submitted a comprehensive, irrefutable dossier supporting all its arguments on Thursday night.
Earlier Friday, the FA warned that the verdict could have far‑reaching effects on the sport’s integrity.
In its response, the English governing body said it is weighing the decision’s impact and will act if needed.
The commission confirmed on Tuesday that City breached Premier League financial rules across the 2009‑10 to 2017‑18 seasons.
“Since proceedings with the Premier League continue, we won’t comment further now,” the FA added.
“We will, however, keep a close eye on developments.”
The FA’s broad powers might allow it to launch its own probe, potentially leading to additional sanctions.
City’s defence could be weakened by statements from sponsor Etihad Airways made to US authorities in 2015.
Etihad told US agencies that claims the Abu Dhabi government funded its Manchester City sponsorship were false, noting a ten‑year deal started in 2011 funded from its own cash.
The airline later reiterated it never receives subsidies from the Abu Dhabi government.
The independent panel concluded City used “sham contracts” with several partners to hide over £830 million of secret funding.
The Premier League says City “systematically broke rules for nearly a decade”.
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The commission found City used devices to mask the true size of certain liabilities.
The Treasury Committee now asks HMRC if it sought the redacted documents from the report.
Dame Meg Hillier said she’d welcome reassurance from HMRC on the public interest of these issues.
A Tax Policy Associates report claims City may owe up to £12 million in unpaid tax due to a “sham” contract with former manager Roberto Mancini.
Beyond unpaid tax and NI, the report suggests a penalty could push liabilities to £24 million.
The Business, Innovation, Science and Trade committee urges tougher corporate accounting rules in a letter to government and the FRC.
Committee chair Liam Byrne said the findings point to a “serious security failure” and that clubs need confidence in fair enforcement.
It emerged City chairman Khaldoon Al Mubarak met business secretary Jonathan Reynolds days before the guilty verdicts were released.
BBC reports the club wasn’t mentioned; Al Mubarak was there as CEO of Abu Dhabi’s sovereign wealth fund.
Their talks reportedly focused on UK‑UAE ties covering defence, security, intelligence and trade.
UK sources say such meetings are “totally normal” for the business secretary.
Bloomberg broke the story first.
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How long will the appeal take?
The commission comprised three seasoned legal professionals.
The appeal will be heard privately by a new three‑person independent panel with similar legal expertise.
One Premier League rule says an appeal hearing must finish within 12 weeks, with a decision issued within 30 days thereafter.
Twelve weeks from Thursday – when City lodged the appeal – lands on 24 December.
That deadline can be waived if deemed necessary, leaving the timeline uncertain.
The regulation was only added to the rulebook this summer.
Past cases suggest sanctions will only follow after the appeal decision, though it isn’t guaranteed.
A second appeal could arise later if sanctions are imposed.
What will City argue?
City will argue that key sponsorship money came from the Abu Dhabi government, not its owners.
Owners Abu Dhabi United Group, linked to Sheikh Mansour, allegedly boosted commercial deals in a concealed £830.69 million funding scheme.
That strategy helped the club appear to meet Premier League and UEFA financial standards.
Premier League rules permit state‑owned entities to sponsor clubs.
Etihad says it may sue the Premier League, claiming the commission’s release harms it despite not being named in the redacted findings.
The UAE airline categorically rejects any implication of improper commercial involvement.
Etihad is owned by sovereign wealth fund L’Imad, chaired by the Crown Prince of Abu Dhabi, son of the UAE president.