Manchester City have formally appealed the verdict of an independent commission that found the club guilty of serious breaches of Premier League financial regulations, prolonging a case that has been running for several years.

City confirmed that the appeal was lodged at 7pm on Thursday, October 1, ahead of the Premier League deadline. The club maintains that it is innocent of the allegations and argues that the commission’s ruling contains “clear material errors” of law, principle and fact.

The appeal follows the conclusion of a case that began in February 2023, when the Premier League charged City with more than 100 alleged breaches covering the period between the 2009/10 and 2017/18 seasons.

At the heart of the case is the commission’s finding that City used what it described as “sham” contracts with several commercial partners as part of a disguised funding arrangement. The commission said the scheme artificially inflated the club’s reported revenues by about £830 million.

The commission also found that City had breached Premier League and UEFA financial regulations and had failed to cooperate fully with the Premier League’s investigation.

The case has attracted significant attention because the period under investigation coincided with City’s transformation into one of English football’s most successful clubs following their 2008 takeover. During the years covered by the charges, City established themselves among the Premier League’s leading clubs and significantly increased their commercial income and spending.

City have rejected the commission’s conclusions and are expected to continue challenging the finding over the source of funding linked to some of their sponsorship agreements.

During the original proceedings, the club argued that the additional funding came from the Abu Dhabi government rather than its owners, an explanation the commission rejected.

The appeal will be heard by a different three-person panel from the one that delivered the original verdict. Under the Premier League’s current rules, the process is intended to be completed within 12 weeks, although City could challenge the application of the accelerated timetable because the charges were brought before the rules were introduced.

The appeal means the case is not yet finally resolved, with the outcome potentially having significant consequences for Manchester City and the Premier League.