UEFA’s investigation into Manchester City concluded that two £15million payments from a broker was funding from the club’s owners disguised as sponsorship revenue.
The report by the adjudicatory committee of UEFA’s Club Financial Control Body (CFCB) is effectively the written reasons behind the decision announced in February 2020 to suspend City from European competition for two years.
The report was never published because the club appealed against the decision and the Court of Arbitration for Sport (CAS) later overturned the CFCB verdict, but it has been obtained by the makers of a YouTube film released on Thursday, and has also been seen by The Times.
UEFA did not comment on the report when contacted by the PA news agency on Friday.
The report said City’s lawyers had told a UEFA disciplinary hearing that two £15m sponsorship payments from telecommunications firm Etisalat in 2012 and 2013 were made by a man called Jaber Mohammed, who was described as a broker, and that Etisalat repaid the money to City’s owners in 2015.
The Times reports that the adjudicatory committee of the CFCB concluded: “Arrangements were made under which payments were made or caused to be made by ADUG (Abu Dhabi United Group, a private equity fund controlled by City owner Sheikh Mansour) but attributed to the sponsorship obligations of Etisalat so as to disguise the true purpose of equity funding, and those arrangements were carried into effect by the payments made by Jaber Mohamed totalling £30million.
“The management of the club was well aware that the payments totalling £30million made by Jaber Mohamed were made as equity funding, not as payments for the sponsor on account of genuine sponsorship liabilities.”
CAS overturned the two-year suspension in July 2020, and in its judgement it said UEFA should not have dealt with the charges related to Etisalat because they had passed the five-year time limit. It is not known whether the Etisalat payments form part of the Premier League’s ongoing case against City, where they face 115 charges over alleged breaches of the league’s financial rules and a failure to co-operate with the investigation, but, if they do, they would not be time-barred.
In the same judgement, the CAS panel also stated it was “not comfortably satisfied” that City had disguised equity funding from Sheikh Mansour or ADUG as sponsorship contributions from the Etihad airline.
It said in relation to the Etihad sponsorship: “There is not sufficient evidence on file to establish that arrangements were actually made between MCFC and HHSM (Sheikh Mansour) and/or ADUG, or between HHSM and/or ADUG and Etihad, or that HHSM and/or ADUG funded part of Etihad’s sponsorship obligations directly.
“In the absence of a link being proven…the majority of the panel finds that UEFA’s theory on disguised equity funding remains unsubstantiated.”
City have not commented on the latest report, but it is understood they believe questions should be asked about the origins of the funding for the new YouTube film, and the motivations of those who provided that funding.
Little is known about the company behind it, Sunrise Media, which was registered in the British Virgin Islands on June 9.
Kane gunning for Lewandowski's single-season Bundesliga goal record
Harry Kane has his eyes set on Robert Lewandowski's single-season Bundesliga goal record after scoring twice in Bayern Munich's 2-1 win over Eintracht Frankfurt, though he knows he needs "to get a move on".
Kane scored in both halves on Saturday to take his tally to 42 goals this season across all competitions, also reaching the 400-goal mark at senior level for clubs and country.
The striker scored 280 of those goals for Tottenham, holding the honour of being the club's all-time leading scorer, while he is also the most prolific player in England history with 62 goals for the Three Lions.
With 35 goals in 31 Bundesliga appearances this season, Kane now has his eyes set on another piece of history.
Former Bayern striker Robert Lewandowski holds the record for the most goals scored in a single Bundesliga campaign, netting 41 times in 2020-21.
Asked about the possibility of breaking that record with just three games remaining in Bayern's league campaign, Kane said: "It's possible, but obviously I have to get a move on!
"I've got to maybe score a few goals next week. It's there, it's in touching distance.
"It depends on the last few games of course, but it was nice to add to it today and score a couple of goals to help the team."
Bayern next host Real Madrid in the first leg of a Champions League semi-final tie on Tuesday, before travelling to face Stuttgart on Saturday.
Pochettino says VAR 'damaging' English football as Chelsea denied Villa win
Mauricio Pochettino claimed VAR is "damaging" English football after Chelsea saw a potential winning goal chalked off at the end of their 2-2 Premier League draw with Aston Villa.
Despite a bright performance, Chelsea found themselves 2-0 down at half-time on Saturday with Marc Cucurella putting through his own net before Morgan Rogers added Villa's second.
Goals from Noni Madueke and Conor Gallagher dragged Chelsea level as they penned Villa back after the break, but the Blues were enraged in stoppage time when Axel Disasi saw a potential winner ruled out.
Disasi headed home in the fifth minute of stoppage time to spark wild celebrations among the visiting Chelsea fans, only for referee Craig Pawson to disallow the goal following a pitchside VAR review, ruling Benoit Badiashile pushed Diego Carlos in the build-up.
With that incident coming just one week after Chelsea were denied a penalty in their FA Cup semi-final loss to Manchester City despite Jack Grealish appearing to handle Cole Palmer's free-kick, Pochettino has had enough.
"Everyone that was watching the game will feel disappointed. The referee said it was a foul and disallowed the goal after going to the VAR to confirm," he told TNT Sports.
"The referee is unbelievable and it's ridiculous. It is difficult to accept these types of things. In the semi-final it was handball and it was no penalty, the referee didn't check it.
"It is painful as it has damaged English football and I think Villa players and their fans didn't understand why the goal was disallowed.
"They said it was a foul and if you see the challenge… if we go into every single challenge like this and it is going to be a foul, we wouldn't finish the game with 11 players.
"We can talk about the performance or the decision – it is damaging the game."
Pochettino had no complaints about Chelsea's performance, though, as they avoided defeat for just the fourth time in 51 Premier League games when trailing by two or more goals at half-time.
The Blues previously achieved that feat in a 3-3 draw with Sheffield Wednesday in 1992, a memorable 2-2 draw with Tottenham in 2016 and another 3-3 draw with West Brom in 2020.
Chelsea racked up 21 shots to Villa's nine and put up 1.57 expected goals (xG) to the hosts' 1.1, with Nicolas Jackson and Palmer spurning glorious chances in either half.
"The performance was very good," Pochettino said. "We played really well and it is true in the first half we conceded too easily.
"To play Villa, who are fighting for the top four, I am pleased with the team. Now, we have to move on and the headlines will be about the disallowed goal."
New England Revolution 1-4 Inter Miami: Messi at the double as Herons run riot
Lionel Messi scored twice and laid on a goal for Luis Suarez as Inter Miami retained their three-point lead at the Eastern Conference summit with a 4-1 win over the New England Revolution.
A franchise-record crowd of 65,612 people witnessed a flying start from the Revs as they took the lead within just 37 seconds at Gillette Stadium. Carles Gil pounced on some sloppy play from Miami to tee up Tomas Chancalay, who lobbed Drake Callender for the opener.
However, Miami roared back with Messi leading from the front. They had a deserved equaliser just after the half-hour mark, Messi slotting home after latching onto Robert Taylor's throughball.
Messi had his second after 67 minutes, producing another composed finish after former Barcelona team-mate Sergio Busquets split the New England backline.
Messi was involved in another two goals as Miami added some gloss to the scoreline late on; his first-time shot was saved by Henrich Ravas but Benjamin Cremaschi was on hand to score on the rebound after 83 minutes, then the Argentine teed up Suarez for a curled finish five minutes later.
Miami stay three points clear of Supporters' Shield holders FC Cincinnati at the top of the East, with the Orange and Blue keeping pace by beating the Colorado Rapids 2-1 on Saturday.
Data Debrief: Messi rolls back the years
Ahead of Saturday's game, some feared Miami boss Gerardo Martino would opt to rest Messi after speaking of the risks of fielding the eight-time Ballon d'Or winner on New England's artificial pitch.
However, Messi came through 90 minutes with another mesmerising performance. He has now recorded a goal involvement in 10 straight club matches for the seventh time in his glittering career, last doing so for Barcelona between September and December in 2018.
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