Manchester City are expected to dispute claims over the source of funding for several of the club’s sponsorship agreements as they prepare to appeal findings that they breached the Premier League’s financial regulations.

An independent commission found City guilty of all charges relating to alleged financial breaches between the 2009-10 and 2017-18 seasons.

The commission concluded that the club had artificially inflated revenue through sponsorship arrangements and used mechanisms to disguise the true extent of certain liabilities.

As reported by BBC Sport on Thursday, City have consistently denied wrongdoing and are expected to argue in their appeal that key sponsorship payments were funded by the Abu Dhabi government rather than by their owners, Abu Dhabi United Group (ADUG).

The disputed arrangements were said to have involved funding worth about £830.69 million.

The Premier League argued that the arrangements formed part of a disguised funding scheme that enabled City to appear compliant with financial regulations.

However, the commission rejected City’s explanation concerning the source of the funds, describing it as an account developed after the events in question to conceal the underlying arrangements.

City have criticised the commission’s findings, saying they contain what the club considers to be clear errors of law, principle and fact. Chairman Khaldoon Al Mubarak has also said the club possesses what he described as “irrefutable evidence” supporting its position.

The case has also attracted the attention of HM Revenue & Customs. Dame Meg Hillier, chair of the Treasury Committee, has asked HMRC whether it has requested access to redacted documents contained within the commission’s report.

Hillier said she would welcome reassurance that HMRC recognised the importance of the issues and the wider public interest surrounding the case.

Meanwhile, Etihad Airways, one of Manchester City’s principal sponsors, has rejected suggestions that it was involved in improper commercial arrangements.

The UAE’s state-owned national airline has said it is considering legal action against the Premier League over what it described as damaging implications arising from the publication of the commission’s findings.

The Premier League has declined to comment on the matter.

City’s appeal is expected to determine whether the commission’s findings stand, while any separate examination by HMRC would concern whether the evidence raises issues within the tax authority’s own legal and regulatory remit.