Etihad Airways, the flagship carrier of the United Arab Emirates and the chief sponsor of Manchester City since 2009, has announced that it is evaluating the possibility of initiating legal proceedings against the Premier League. This development follows the recent ruling by an independent commission that found Manchester City guilty of multiple serious violations of the league's financial regulations. The commission’s investigation uncovered that, over the period spanning the 2009/10 season through to 2017/18, the club engaged in a series of fabricated agreements with several commercial partners. These arrangements were described as a "disguised funding scheme" designed to artificially boost the club’s reported revenue by roughly £830 million.
The findings allege that the contracts were essentially "sham" deals, lacking genuine commercial substance, and were used to circumvent the financial fair play rules that govern the competition. Manchester City has consistently denied any wrongdoing. Chief Executive Ferran Soriano labeled the entire process a "Premier League conspiracy theory" in a video addressed to players and staff, insisting that the club has acted within the rules.
Despite the club’s denial, the independent commission’s report has set the stage for a protracted legal and regulatory battle. Etihad Airways, which has invested heavily in its partnership with the club—including a ten‑year sponsorship agreement originally valued at £400 million and subsequently extended—has issued a strongly worded statement.
The airline categorically rejects any implication that it was involved in improper commercial arrangements. It also highlighted that the Premier League failed to engage with Etihad during the commission’s proceedings, denying the airline an opportunity to present relevant information or defend its reputation. "Etihad Airways has reviewed the Premier League commission’s published opinion and the league’s public communication of its findings," the statement read. "We categorically reject any finding, conclusion or implication that suggests the airline has ever been part of improper commercial arrangements.
The Premier League’s selective leaks and reporting have caused damaging implications for Etihad, even though the airline was not named in the redacted decision." The airline further expressed deep concern about the lack of transparency and the way the findings were communicated, arguing that the Premier League should take responsibility for the reputational harm caused. Etihad reaffirmed its long‑standing commitment to Manchester City, noting that the Etihad name has been proudly displayed on the club’s stadium and kit for many years, connecting the airline with millions of supporters worldwide. In light of these circumstances, Etihad has engaged legal counsel to explore all possible avenues to protect its interests. The airline’s statement makes clear that it will seek appropriate legal recourse should the Premier League’s handling of the matter continue to adversely affect its brand.
The fallout from the commission’s verdict has also prompted reactions from other sponsors associated with Manchester City. Companies such as Lucozade, Kellogg’s and Revolut have declined to comment while the investigation remains ongoing. Majestic Wines has not indicated whether it will maintain its commercial relationship with the club, and Sky Sports News is still awaiting responses from a host of other partners, including Sure, Durex, EA Sports, CP Company, Britvic, SilentNight, OKX, Gaucho and Champneys.
Sky Sports’ chief correspondent Kaveh Solhekol provided additional context, noting that Etihad’s 10‑year deal, originally worth £400 million, has been a cornerstone of the club’s commercial strategy. He explained that Etihad’s decision to seek legal advice stems from the commission’s finding that several of the club’s sponsorship deals were “sham” contracts, inflating sponsorship income. Although Etihad was not explicitly named in the published decision, the airline argues that the implications of the ruling have nonetheless damaged its reputation.
The independent commission also expressed regret over the length of the process, which saw hearings take place between September and December 2024. Manchester City issued its own statement, describing the commission’s opinion as both surprising and disappointing. The club asserted its innocence, claiming that a substantial body of irrefutable evidence supports its position.
It warned that it will pursue all available regulatory and legal avenues, including appeals on the grounds that the commission’s opinion contains material errors of law, principle and fact, and is therefore unsafe. Both Etihad and Manchester City have emphasized that the Premier League’s process is still ongoing, with significant elements yet to be resolved. They each plan to challenge the findings through the appropriate channels, seeking to safeguard their respective interests and reputations. The situation underscores the broader implications of financial governance in elite sport, where sponsorship deals and commercial partnerships are scrutinized for compliance with fair‑play rules.
As the legal and regulatory battles unfold, fans, sponsors, and stakeholders will be watching closely to see how the Premier League, Manchester City, and Etihad Airways navigate this complex dispute.