Manchester City’s flagship sponsor, Etihad Airways, has announced that it is contemplating legal steps against the Premier League following the league’s independent commission finding the club guilty of multiple serious financial rule violations. The commission concluded that, between the 2009/10 and 2017/18 seasons, Manchester City had orchestrated a series of so‑called “sham” contracts with various commercial partners.
These agreements were allegedly part of a concealed funding scheme designed to inflate the club’s reported revenue by an astonishing £830 million. The club has consistently denied any wrongdoing. Chief executive Ferran Soriano has dismissed the commission’s conclusions as a "Premier League conspiracy theory" in a video addressed to players and staff.
In parallel, Etihad Airways – the Abu‑dhabian state‑owned airline that has backed the club since 2009 – issued a forceful statement rejecting any implication that it was involved in improper commercial arrangements. The airline stressed that the Premier League never consulted it during the investigation, denying it the opportunity to submit relevant information or defend its reputation. Consequently, Etihad has engaged legal counsel to explore options for protecting its interests. While Etihad was not specifically named in the published judgment, the airline argues that the decision has generated damaging implications for its brand.
It accused the Premier League of selective leaks and a lack of transparency that have unfairly tarnished Etihad’s image, even though the airline’s name does not appear in the redacted findings. The carrier reaffirmed its long‑standing partnership with Manchester City, noting that the Etihad name has been prominently displayed on the club’s stadium and kit for many years, linking the airline with millions of fans worldwide. Etihad’s statement concluded by affirming its support for the club, its supporters, and the broader Etihad community, while emphasizing that it will seek legal recourse if necessary. The situation has prompted a broader reaction from other sponsors.
Lucozade, Kellogg’s and Revolut have declined to comment on the commission’s findings while the investigation remains ongoing. Majestic Wines has refrained from indicating whether it will continue its commercial relationship with the club. 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, recalling that Etihad signed a ten‑year, £400 million sponsorship deal with Manchester City in 2011, a contract that has since been extended.
He highlighted that Etihad’s statement makes clear the airline’s intention to seek legal advice to protect its interests after the commission labeled some of the club’s sponsorship deals as “sham” contracts. Solhekol suggested that the airline’s move signals a robust defensive stance, underscoring the seriousness with which both Etihad and Manchester City view the allegations. The independent commission also expressed regret over the length of the proceedings, noting that the hearing spanned from September to December 2024. In a separate statement, Manchester City voiced disappointment and surprise at the commission’s opinion, insisting that the club is innocent of the accusations.
The club claimed to possess a comprehensive body of irrefutable evidence supporting its position and announced that it would pursue all appropriate regulatory and legal avenues, including appeals on the grounds of material errors of law, principle and fact. Manchester City’s communication mistakenly referred to a “Premier League commission,” when in fact the body is independent of the league.
This mischaracterisation appears in both the club’s and Etihad’s statements, reflecting the complex and sometimes confusing terminology surrounding the investigation. The potential legal clash between Etihad and the Premier League adds another layer to an already contentious saga. If Etihad proceeds with legal action, it could set a precedent for how sponsors are treated in future investigations of club finances. The airline’s claim that it was excluded from the investigative process raises questions about procedural fairness and the rights of third‑party commercial partners when a club’s financial practices are scrutinised.
Beyond the immediate legal ramifications, the dispute has broader implications for the business model of modern football clubs. Sponsorship deals, especially those involving naming rights and large financial commitments, have become integral to a club’s revenue stream. Allegations that such agreements were fabricated to meet Financial Fair Play (FFP) requirements strike at the heart of how clubs finance player acquisitions and operational costs.
If regulators tighten oversight, clubs may need to adopt more transparent accounting practices and ensure that all commercial contracts are genuine, market‑based agreements. For fans, the controversy fuels ongoing debates about the integrity of the sport.
Supporters of Manchester City may view the commission’s findings as an overreach, while critics argue that the club’s financial dominance has been built on questionable practices. The involvement of a high‑profile sponsor like Etihad amplifies the issue, as the airline’s brand reputation is now intertwined with the club’s legal battles.
In summary, Etihad Airways is weighing legal recourse after the Premier League’s independent commission found Manchester City guilty of serious financial breaches, including the use of sham sponsorship contracts that allegedly inflated revenue by £830 million. The airline denies any involvement in improper deals, claims it was denied a chance to present its side, and is prepared to protect its interests through the courts. Meanwhile, the club maintains its innocence, promises to appeal, and enjoys the backing of several commercial partners, though many have chosen to remain silent.
The unfolding drama highlights the delicate balance between football finance, regulatory oversight, and the commercial relationships that underpin the modern game.