Manchester City’s flagship sponsor, Etihad Airways, has announced that it is weighing the possibility of initiating legal proceedings against the Premier League. The airline’s move follows the recent verdict delivered by an independent commission, which found the club guilty of every charge related to serious violations of the Premier League’s financial regulations.

The commission’s investigation uncovered that, between the 2009/10 and 2017/18 seasons, Manchester City allegedly orchestrated a series of fabricated contracts with several of its commercial partners. These arrangements were described as part of a "disguised funding scheme" designed to artificially boost the club’s reported revenue by an estimated £830 million.

The findings have sparked a firestorm of controversy, with the club maintaining its innocence and branding the whole process as a "Premier League conspiracy theory," a phrase echoed by chief executive Ferran Soriano in a video address to players and staff. Etihad Airways, which has been linked to the club since 2009, issued a forceful statement rejecting any implication that it was involved in improper commercial dealings. The airline stressed that it "categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements." It also complained that the Premier League failed to engage with Etihad during the commission’s inquiry, denying the airline the opportunity to present relevant information or to defend its reputation. Consequently, Etihad said it is now seeking legal advice to safeguard its interests.

Although Etihad was not named in the published judgment, the airline argues that the decision created "damaging implications" for its brand. The statement further accused the Premier League of selective leaks and a lack of transparency, which, according to Etihad, amplified the negative impact on the airline despite its omission from the redacted findings. The carrier reiterated its pride in the long‑standing partnership with Manchester City, noting that the Etihad name has been prominently displayed on the club’s stadium and on various marketing materials, linking the airline with millions of football fans worldwide.

The situation has prompted a broader reaction from other sponsors associated with Manchester City. Companies such as Lucozade, Kellogg’s and Revolut have declined to comment on the commission’s findings while the appeal process is underway.

Majestic Wines has withheld a statement on whether it will continue its commercial relationship with the club. Sky Sports News reported that it 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, reminding readers that Etihad originally signed a ten‑year sponsorship agreement in 2011 valued at £400 million, a deal that has since been extended. He highlighted that Etihad’s statement emphasized the airline’s intention to seek legal counsel, a step motivated by the commission’s finding that Manchester City’s owners had allegedly inflated sponsorship income through “sham” deals that were not genuine contracts.

Solhekol pointed out that, while Etihad was not specifically named in the published decision, the airline believes the findings have caused reputational damage. The commission also expressed regret over the length of time it took to reach its decision, noting that the hearing spanned from September to December 2024.

Manchester City responded with its own statement, describing the commission’s opinion as both disappointing and surprising. The club asserted its innocence, claiming to possess a comprehensive body of irrefutable evidence supporting its position. It vowed to pursue every available regulatory and legal avenue, emphasizing that the Premier League’s process remains incomplete and that the club intends to appeal on the grounds of material errors of law, principle and fact.

Both Etihad and Manchester City have mistakenly referred to the investigative body as a "Premier League commission" in their statements, when in fact it is an independent commission appointed to examine the alleged breaches. This mischaracterisation underscores the confusion surrounding the procedural aspects of the case. The unfolding drama illustrates the high stakes involved when major football clubs and their commercial partners clash with governing bodies over financial compliance. For Etihad Airways, the potential legal action represents an effort to protect a brand that has been closely intertwined with Manchester City’s identity for more than a decade.

For the club, the appeal process is a crucial battleground to contest the allegations and preserve its financial and reputational standing. As the legal and regulatory proceedings continue, the football world watches closely. The outcome could set important precedents for how sponsorship deals are scrutinised, how independent commissions operate, and how clubs and sponsors navigate the complex landscape of financial fair play regulations.

Until a final judgment is rendered, both Etihad Airways and Manchester City are likely to remain vocal and defensive, each seeking to influence public perception and protect their respective interests. In the meantime, fans and stakeholders are left to digest a cascade of statements, legal jargon, and media commentary. The situation serves as a reminder of the intricate relationship between sport, business, and governance, and how quickly a dispute can evolve from a regulatory finding into a multi‑million‑pound legal confrontation.