Lawyer James Severn has claimed that Man City face ‘substantial hurdles’ in order to be successful in their appeal.
The club have argued that they have ‘irrefutable evidence’ to back their case. Yet he has outlined what the Premier League leaders need to do but face an uphill struggle.
He told BBC Sport: “City will need to identify a material error of law, principle or fact, or serious procedural unfairness, which materially affected the Commission’s decision.
“The Appeal Board nevertheless has broad powers to allow or dismiss the appeal, vary the decision or make any other order it considers appropriate.
“The bank statements, government records and contemporaneous payment documents could be powerful evidence if they establish a clear audit trail showing the disputed funds came from the Abu Dhabi government rather than the owners.
“However, if that evidence was already before the Commission, which nevertheless concluded that the arrangements were a sham, City will face an uphill struggle to demonstrate the finding was materially wrong.”
Manchester City chairman Khaldoon Al Mubarak (right) and CEO Ferran Soriano with the UEFA Champions League trophy