IFR chair David Kogan says the decision "raises serious issues" and the regulator will "await further developments"
David KoganChair of the Independent Football Regulator, in a statement on the regulator's website
In a statement on the regulator's website on September 30, 2026, Independent Football Regulator chair David Kogan said the independent commission's decision "raises serious issues." He said the regulator can assess the suitability of owners, directors and executives and will use those powers "where there is clear evidence of wrongdoing by individuals," that this includes "taking account of findings made by the Leagues," but that because the proceedings are ongoing it will "await further developments." He ended: "For now, we have no further comment."
“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.”
Official statement
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
Official statement
About this source
The regulator's own statement on its website, dated September 30, 2026 and attributed to its chair, David Kogan.
Archived copy (opens in a new tab)Reporting
About this source
BBC News' article on the interview, recorded at Everton's stadium. It quotes Burnham comparing City's position with Everton's 2023 case and saying it would be wrong of him to leap to one side.
Archived copy (opens in a new tab)Before the quotation
The regulator, set up by the government in 2025, says it has powers to assess the suitability of owners, directors and executives. Its statement came a day after the Premier League published the commission's decision, and press copies circulated at about 14:06 UTC on September 30.
After the quotation
BBC News also reports the statement. As of October 1, 2026, we found no further statement from the regulator.
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, Kogan calls the decision serious and says the regulator can take account of findings made by the leagues, but he conditions any action on clear evidence of wrongdoing by individuals and says the regulator will wait while the proceedings continue. That combines an assessment with an express condition, so we used Mixed or conditional. The closest competing label is Explicitly stayed out, because he ends with "no further comment," but he first gives an assessment and describes how the regulator would act.
- Recorded on
- Published here
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
Prime Minister Andy Burnham says it would be "wrong, I think, to jump to a conclusion" on City before studying the detail
“I can't intervene more in the process. It would be wrong for me to do that. It would be wrong, I think, to jump to a conclusion before having really studied all of the detail.”Read statement
Cite this record
- Publisher
- The Dispute Index
- Title
- IFR chair David Kogan says the decision "raises serious issues" and the regulator will "await further developments"
- First published
- Last updated
- Permalink
- https://disputeindex.com/events/4017-in-a-statement-on-the-regulator-s-website
Last updated marks the most recent saved version of this published statement.
The Dispute Index. "IFR chair David Kogan says the decision "raises serious issues" and the regulator will "await further developments"". First published: 2026-10-01. Last updated: 2026-10-01. https://disputeindex.com/events/4017-in-a-statement-on-the-regulator-s-website