this from MSN -
City reveal irrefutable evidence in major twistManchester City are set to argue that the Abu Dhabi government - rather than the club's owners - partially financed the "sham" sponsorship arrangements that led to breaches of Premier League financial regulations. An independent commission determined that City artificially boosted their revenue by an eye-watering £900million-plus during an eight-year span from 2009/10 through 2017/18 by utilising funds from their parent organisation, Abu Dhabi United Group (ADUG), to substantially enhance the value of their sponsorship deals. However, as disclosed in a Premier League statement, the commission concluded that these were "sham" sponsorship arrangements after examining numerous emails that outlined how City sought to channel money from ADUG via a sponsor, including Etihad Airways, before reaching the club.
The Times claim that City intend to contend that, given Etihad's ownership by the Abu Dhabi government, the arrangement stands separate from ADUG and would therefore comply with Premier League regulations.
City chairman Khaldoon Al Mubarak referenced the "irrefutable evidence" they claim proves City's innocence, and they are expected to lodge an appeal before Friday's deadline.
In a statement on Saturday, he said: "Our confidence and intent in proving the club's innocence is just as strong as when this began."
City added: "The club is innocent of the accusations made by the Premier League and a comprehensive body of irrefutable evidence exists in support of all of its positions, relating to this case. The club will therefore be relentless, and where necessary proactive, in any and all appropriate regulatory and legal forums."
Their appeal will be centred on the belief and alleged proof that the money received by Etihad came directly from the Abu Dhabi government. The airline is owned by the government and state-owned entities are permitted to sponsor clubs.
City claim that the charges against them stem from hacked emails that accuse club executives of discussing how funds from ADUG would be moved to the club via sponsors.
In a leaked video to City staff, CEO Ferran Soriano proclaimed his confidence that the aforementioned evidence would clear the club's name.
"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," he said.
"This is just not true. Irrefutable evidence has been provided to the Premier League commission that shows it could not happen and that it did not happen. This includes bank statements, money transfers, witnesses, and everything necessary to categorically demonstrate the money did not come from the owner."
City's appeal will be heard by a new panel of high-ranking, retired judges.