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, 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.