Manchester City will claim that key sponsorship deals were funded by the Abu Dhabi government, rather than the club's owners, as part of their appeal.
Club owners Abu Dhabi United Group (ADUG) - a private investment company belonging to United Arab Emirates vice-president and deputy prime minister Sheikh Mansour - was said to have topped up the value of commercial deals as part of a "disguised funding scheme" to the scale of £830.69m.
This, it was argued, enabled the club to appear to comply with Premier League and UEFA financial rules.
However, City are expected to tell an appeal board that they have evidence showing the money directed to sponsors came from the Abu Dhabi government, rather than from ADUG.
The independent commission rejected this argument as "untrue" in its findings, saying: "We concluded that it was an 'explanation' that the club had concocted well after the event in an attempt to obscure and conceal the realities of the disguised funding scheme."
City has claimed the commission's decision contained "clear material errors of law, principle and fact, and is unsafe".
Mansour is a member of the ruling family of Abu Dhabi, and the brother of UAE President Sheikh Mohamed bin Zayed Al Nahyan. ADUG took over City in 2008. Premier League rules allow state-owned bodies to sponsor clubs.
Club owners Abu Dhabi United Group (ADUG) - a private investment company belonging to United Arab Emirates vice-president and deputy prime minister Sheikh Mansour - was said to have topped up the value of commercial deals as part of a "disguised funding scheme" to the scale of £830.69m.
This, it was argued, enabled the club to appear to comply with Premier League and UEFA financial rules.
However, City are expected to tell an appeal board that they have evidence showing the money directed to sponsors came from the Abu Dhabi government, rather than from ADUG.
The independent commission rejected this argument as "untrue" in its findings, saying: "We concluded that it was an 'explanation' that the club had concocted well after the event in an attempt to obscure and conceal the realities of the disguised funding scheme."
City has claimed the commission's decision contained "clear material errors of law, principle and fact, and is unsafe".
Mansour is a member of the ruling family of Abu Dhabi, and the brother of UAE President Sheikh Mohamed bin Zayed Al Nahyan. ADUG took over City in 2008. Premier League rules allow state-owned bodies to sponsor clubs.
