Manchester City are expected to argue that almost £900 million in disputed sponsorship revenue came from the Abu Dhabi government rather than the club’s owners as they challenge allegations of breaching Premier League financial rules.

According to Sky Sports News, the argument could face significant obstacles because similar claims were previously rejected by an independent commission during proceedings in 2024.

One key issue is a 2015 submission by Etihad Airways to US authorities investigating claims of state funding in the airline industry. In that submission, Etihad reportedly denied that the Abu Dhabi government paid for its Manchester City sponsorship, stating that the airline used its own funds.

The club’s position could also face scrutiny over its previous arguments before the Court of Arbitration for Sport in 2020, when it challenged a two-year UEFA Champions League ban. Sky Sports News reported that City argued at the time that the sponsorship funding did not come from the Abu Dhabi government.

Questions have also been raised about the connections between Manchester City’s leadership and Abu Dhabi’s political establishment. Sheikh Mansour, the club’s majority owner, is Abu Dhabi’s deputy prime minister, while chairman Khaldoon Al Mubarak leads the emirate’s Executive Affairs Authority.

Meanwhile, defender Marc Guéhi has expressed confidence in the club, praising the team’s unity and saying the players remained focused on football.

Manchester City deny wrongdoing and are appealing the allegations. The outcome will be significant for the club and the Premier League’s financial governance.