Manchester City believe they can avoid the harshest penalties following their Premier League financial breach ruling by relying on one core argument in their appeal. According to Manchester Evening News journalist Simon Bajkowski, the club does not need to overturn every finding made by the independent commission, but can secure a significant victory if they prove they did not break regulations regarding their funding arrangements.
"It looks like City have a mountain to climb – and they do, but it doesn't come down to dozens of separate issues. It essentially hinges on one main argument. The club were stunned by the decision. When those at the Etihad say they have irrefutable evidence, they mean they have documents showing the money did not come from the club's owners, but from the Abu Dhabi government, who provided funds to sponsors, who then paid the club. The club also have several criticisms of the process leading to the verdict and the conduct of the Premier League, feeling everything and everyone was pitted against them," Bajkowski commented. City's position remains that funds were not routed from the club to sponsors just to be funnelled back into the club's accounts. Instead, they maintain the money came from the Abu Dhabi government to sponsors, who subsequently paid City – an arrangement the club insists did not violate the rules.
The Citizens are appealing the ruling of the independent commission, which found the club guilty of 114 of the 115 charges relating to financial rules. The appeal has now been formally submitted and will be reviewed by an independent three-member panel. According to Bajkowski, the club was taken aback by the severity of the initial ruling and remains confident that another look at the evidence could yield a very different outcome.