Etihad Airways, the flagship carrier of the United Arab Emirates and the principal sponsor of Manchester City since 2009, has announced that it is exploring the possibility of initiating legal proceedings against the Premier League. This development follows the recent verdict delivered by an independent commission, which concluded that Manchester City had committed serious breaches of the league's financial regulations. The commission’s findings allege that, over the period spanning the 2009/10 season through to 2017/18, the club engaged in a series of so‑called "sham" contracts with various commercial partners.
According to the report, these arrangements were part of a "disguised funding scheme" designed to artificially boost the club’s reported revenue by roughly £830 million. The independent panel, appointed to examine the club’s accounts, determined that the contracts in question were not genuine commercial deals but rather mechanisms intended to inflate sponsorship income.
Manchester City has consistently denied any wrongdoing. Chief executive Ferran Soriano described the commission’s conclusions as a "Premier League conspiracy theory" in a video message addressed to players and staff. The club maintains that the allegations are unfounded and that it will contest the findings through all available regulatory and legal channels. Etihad Airways, for its part, issued a strongly worded statement rejecting any implication that it was involved in improper commercial arrangements.
The airline emphasized that it was never consulted by the Premier League during the investigation and that it was not afforded an opportunity to submit relevant information or defend its reputation. In the statement, Etihad said: "We categorically reject any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements." The carrier also highlighted that the Premier League’s public communication of the commission’s opinion, which included selective leaks and partial disclosures, has caused "damaging implications" for Etihad, even though the airline’s name does not appear in the redacted judgment. Etihad added that it is now seeking legal advice to protect its interests and to address the perceived unfairness of the process.
The situation has drawn attention from other sponsors of Manchester City. While some partners, such as Lucozade, Kellogg’s and Revolut, have declined to comment pending the outcome of the ongoing proceedings, others like Majestic Wines have not yet indicated whether they will continue their partnership. Sky Sports News reported that it is still awaiting responses from a range of other commercial collaborators, including Sure, Durex, EA Sports, CP Company, Britvic, SilentNight, OKX, Gaucho and Champneys.
Industry observers note that Etihad’s sponsorship deal, originally signed in 2011 for ten years and reportedly worth £400 million, has been extended and remains one of the most lucrative naming‑rights agreements in football. The airline’s brand is prominently displayed on the Etihad Stadium and on the club’s kits, linking the carrier with millions of fans worldwide. Consequently, any negative perception arising from the Premier League’s findings could have significant commercial repercussions for both parties.
Commentary from Sky Sports chief correspondent Kaveh Solhekol underscored the stakes involved. He explained that the independent commission’s judgment accused Manchester City’s owners of inflating sponsorship revenue and labeling certain deals as "sham" contracts. Although Etihad was not named in the published decision, the airline argues that the mere association with the scandal has tarnished its reputation, prompting the decision to explore legal recourse.
The commission also expressed regret over the length of time taken to reach its decision, noting that the hearing spanned from September to December 2024. Manchester City responded with a statement expressing disappointment and surprise at the opinion, asserting that the club possesses a comprehensive body of irrefutable evidence supporting its position. The club pledged to be "relentless" and, where necessary, proactive in pursuing all regulatory and legal avenues, including appeals based on alleged errors of law, principle and fact. Both Etihad and Manchester City have stressed their commitment to transparency and fairness.
Etihad reiterated its pride in the long‑standing partnership with the club, emphasizing that the Etihad name has become synonymous with Manchester City’s global fan base. The airline affirmed that it stands with the club, its supporters and the broader Etihad community as the club challenges the commission’s conclusions.
Legal experts suggest that any potential lawsuit would likely focus on defamation, breach of procedural fairness, and the alleged failure of the Premier League to engage with Etihad during the investigation. If the case proceeds, it could set a precedent for how sponsors are treated in future financial compliance investigations within the sport. In summary, Etihad Airways is contemplating legal action after the independent commission’s report implicated Manchester City in a massive sponsorship‑revenue inflation scheme. While the club disputes the findings and prepares to appeal, Etihad seeks to safeguard its brand and reputation, asserting that it was unfairly implicated despite not being named in the final judgment.
The unfolding dispute highlights the complex interplay between football clubs, their commercial partners, and governing bodies, and it may have lasting implications for sponsorship agreements across the sport.