Man City confirm appeal against guilty verdict

Manchester City have confirmed they have lodged an appeal after an independent commission found the club guilty of all charges relating to breaches of the Premier League's financial regulations.

In a short statement, the club said the commission's ruling contained "clear material errors, of law, principle and fact and is unsafe".

Asserting its innocence, the club added it had filed "a comprehensive body of irrefutable evidence [that] exists in support of all of its positions" on Thursday evening.

Earlier on Friday, the Football Association said the verdict against City has "significant implications for the integrity of the game".

In a statement, English football's governing body added: "We are carefully considering the decision and its implications and will take action where appropriate."

It was confirmed on Tuesday that City were found guilty of all charges relating to breaches of the Premier League's financial regulations between the 2009-10 and 2017-18 seasons.

"As proceedings between the Premier League and Manchester City Football Club remain ongoing, we do not intend to comment further at this stage," the FA added.

"We will, however, continue to monitor developments closely."

The overarching powers the FA has could see the governing body launch its own investigation into the matter with the threat of further sanctions.

Sources told BBC Sport that City were expected to claim that key sponsorship deals were funded by the Abu Dhabi government, rather than the club's owners, as part of an appeal.

Among the independent panel's findings were that City arranged "sham contracts" with a number of commercial partners as part of a scheme to disguise secret funding of more than £830m.

The Premier League says City "systematically broke Premier League Rules for nearly a decade".

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The independent commission which studied the case found City "utilised devices" to "disguise the true extent of certain club liabilities".

The findings have prompted the Treasury Committee, which is responsible for overseeing policies and administration of His Majesty's Revenue and Customs (HMRC), to ask whether the government department has requested the redacted documents contained within the commission's report.

Dame Meg Hillier, chair of the cross-party group of MPs, said she would "welcome reassurance from HMRC that you are seized of the importance of these issues and the public interest in this case".

The letter follows a report from the Tax Policy Associates, external which claims City failed to pay as much as £12m in unpaid tax because of a "sham" contract with former manager Roberto Mancini.

In addition to unpaid income tax and National Insurance, the report claims City could face a penalty charge that would take their liabilities to £24m.

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How long will the appeal take?

The commission was made up of three people, each with many years' experience in the legal field.

The appeal will now be heard by a new, three-person independent commission panel, each with a similar expert background in law.

One section of the Premier League regulations says that a decision should be made on an appeal within 12 weeks of it being heard.

But this regulation can also be disapplied if necessary, meaning it is unclear how long the process will take.

The relevant regulation was only added to the rule book this summer.

Previous precedent suggests that sanctions against City will be imposed after a decision on the appeal, though this is not guaranteed.

There could therefore also be a second appeal later down the line, against any sanctions imposed on the club.

City will claim as part of their appeal that key sponsorship deals were funded by the Abu Dhabi government, rather than the club's owners.

Owners Abu Dhabi United Group (ADUG) - a private investment company belonging to United Arab Emirates vice-president and deputy prime minister Sheikh Mansour - are said to have topped up the value of commercial deals as part of a "disguised funding scheme" to the scale of £830.69m.

This, it was argued, enabled the club to appear to comply with Premier League and Uefa financial rules.

Premier League rules allow state-owned bodies to sponsor clubs.