Khaldoon Al Mubarak tells fans the club's "confidence and intent in proving the Club's innocence" is as strong as ever
Khaldoon Al MubarakChairman of Manchester City, in an open letter to supporters
In an open letter to fans on September 26, 2026, City chairman Khaldoon Al Mubarak wrote that "our confidence and intent in proving the Club's innocence is just as strong as when this began." He said there were "so many things" he would like to share to explain why the club feels "so confident in our position," but that the "strict confidentiality of the legal process" meant he could not do that.
Responding to
Manchester City said on September 29, 2026 that the club "is innocent of the accusations made by the Premier League," that "a comprehensive body of irrefutable evidence exists in support of all of its positions," and that the commission's opinion "contains clear material errors, of law, principle and fact, and is unsafe."
“Here’s what I said to my family: The Premier League process still has a long way to run, and our confidence and intent in proving the Club’s innocence is just as strong as when this began. There are so many things that I would like to be able to share with you to help you understand why we feel so confident in our position. But the strict confidentiality of the legal process and our determination to respect it means I cannot do that at the moment. Even this letter underwent several legal checks to make sure it complies.”
Reporting
Reporting
Where this statement fits
Did Manchester City use 'sham' sponsorships to circumvent Premier League financial rules, as an independent commission found and the club denies?
On September 29, 2026, the Premier League published the redacted core decision of an independent commission that heard its charges against Manchester City. The commission found that between the 2009/10 and 2017/18 seasons City arranged sponsorship contracts that it described as "shams" with a number of Abu Dhabi sponsors, as part of what it called a disguised funding scheme in which the club's owner, Abu Dhabi United Group Investment & Development Ltd (ADUG), paid most of the recorded fees. It found that the club "clearly intended to circumvent the PL Rules." It found all of the financial-rule charges proven and most of the co-operation charges proven. City says it is innocent, that "a comprehensive body of irrefutable evidence exists" in support of its positions, and that the opinion is unsafe. It says it will appeal, and the deadline is October 2. The sanction has not been decided. As of October 1, 2026, this is a first-instance decision that an Appeal Board has not reviewed on the merits. The disputed question is whether City used sponsorship contracts that the commission described as shams, and related arrangements, to misstate its finances and circumvent the Premier League's financial rules.
Source and context
Reporting
About this source
Sports Mole's article printing the whole of Khaldoon Al Mubarak's open letter to City supporters, dated September 26, 2026, which responds to Friday's media reports of a verdict. The club's own page for the letter was not reachable to us, so the wording rests on this copy, the BBC Sport copy and wire excerpts that agree.
Archived copy (opens in a new tab)Reporting
About this source
BBC Sport's article of September 26, 2026 on the chairman's letter to fans, quoting its passage about confidence in proving the club's innocence.
Archived copy (opens in a new tab)Before the quotation
The Athletic reported on Friday, September 25, 2026 that the commission had found City guilty on virtually all charges. Neither the Premier League nor City confirmed the outcome that day, and a City spokesperson said the process remains ongoing. The letter responds to that media reporting.
After the quotation
The letter asks fans to read City's statement of the previous day and its February 2023 statement, and says that "nothing has changed." Three days later the Premier League published the commission's redacted decision, and City said it would appeal.
How this statement is classified
The label describes this statement's response within the context above.
Why this label?
Relative to the proposition that City used sponsorship contracts the commission described as shams, and related arrangements, to misstate its finances and circumvent the Premier League's financial rules, as the commission found, the chairman says the club's confidence in proving its innocence is as strong as when the case began and that the club feels confident in its position. That asserts innocence and rejects the reported finding, so we used Denied. The closest competing label is Mixed or conditional, because the letter looks ahead to proving innocence and was written before the commission's reasons were published.
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More from this case
Read the full caseGary Neville says "the biggest consequence would be the removal of the owners" after the commission's decision
“The biggest consequence would be the removal of the owners. That is the only consequence, if I was Manchester City, that I would be worried about. And as a fan of Manchester City, if you wanted to keep the investment that you've currently got, that would be the one that I would be most concerned. However, if you're in football and you're thinking about a consequence, what can be more serious than industrial-level financial doping that we've seen and they've been found guilty of?”Read statement
Etihad Airways says it "categorically rejects any finding, conclusion or implication" that it was involved in improper arrangements
Etihad Airways
“Etihad Airways has reviewed the Premier League commission's published opinion relating to the disciplinary proceedings involving Manchester City, together with the Premier League's public communication of its findings. Etihad categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements. The Premier League's public communication of the commission's findings, following a period of selective leaks and reporting, has further created damaging implications for Etihad despite the airline not being named in the redacted published findings. At no time did the Premier League reach out to or engage with Etihad in the process associated with the commission's opinion. Etihad was therefore never given the opportunity by the Premier League to be represented, to provide relevant information, or to ensure the accuracy and fairness of information relied upon in reaching conclusions that may now be interpreted as reflecting adversely on the airline. Etihad is deeply concerned by the way this matter has been communicated publicly. The lack of clarity and transparency, together with the selective disclosure of information, has created damaging implications for Etihad despite the airline not being named in the published decision. The Premier League must take responsibility for the consequences of the way in which these findings have been presented. Etihad is immensely proud of its longstanding relationship with Manchester City. The Etihad name has been proudly carried by the club and its stadium for many years, as part of a partnership that has connected us with millions of supporters around the world. Our commitment to Manchester City, its supporters and our shared partnership remains strong. We stand with the club, its supporters and our wider Etihad community as Manchester City challenges the commission's conclusions through the processes available to it. Etihad will seek the relevant legal counsel on the options and recourse available to protect its interests.”Read statement
IFR chair David Kogan says the decision "raises serious issues" and the regulator will "await further developments"
“The independent commission’s decision raises serious issues. The IFR has powers to assess the suitability of owners, directors and executives and we will use these powers where appropriate, in the interests of protecting the sustainability, honesty and integrity of English football where there is clear evidence of wrongdoing by individuals. This includes taking account of findings made by the Leagues. However, as the proceedings remain ongoing between Manchester City and the Premier League we will await further developments. We hope it can be resolved quickly for the sake of fans. For now, we have no further comment.”Read statement
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- The Dispute Index
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- Khaldoon Al Mubarak tells fans the club's "confidence and intent in proving the Club's innocence" is as strong as ever
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The Dispute Index. "Khaldoon Al Mubarak tells fans the club's "confidence and intent in proving the Club's innocence" is as strong as ever". First published: 2026-10-01. Last updated: 2026-10-01. https://disputeindex.com/events/4010-in-an-open-letter-to-fans-on-september