• Airline denied links to Abu Dhabi government in 2015

• FA confirms it has powers to take disciplinary action

Manchester City’s defence in their appeal against the independent commission’s guilty verdict in more than 100 charges of financial rule breaches appears to be contradicted by previous statements made by their main sponsor, Etihad Airways, to the US government.

A key element of City’s appeal, which was confirmed by the club on Friday, is understood to be based on their claim that commercial contracts, which the commission concluded were part-funded by their owner, were in fact paid for by the Abu Dhabi government.