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."
Why we used 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, Hart says he does not think City are guilty, relying on the chairman's letter, and says he remains very confident. That rejects the finding, so we used Denied. The closest competing label is Mixed or conditional, because he adds that if City are found guilty there are conversations to be had, but his stated view is that they are not guilty. He spoke before the commission's decision was published.