Manchester City’s chief commercial partner, Etihad Airways, has announced that it is evaluating the possibility of pursuing legal remedies against the Premier League following the league’s independent commission verdict. The commission concluded that the club had committed serious breaches of financial regulations, finding that between the 2009/10 and 2017/18 seasons the club had entered into a series of contracts that were effectively "sham" arrangements. These deals, according to the investigators, were part of a disguised funding scheme designed to inflate Manchester City’s reported revenue by roughly £830 million. The club has consistently denied any wrongdoing.
In a video addressed to players and staff, chief executive Ferran Soriano dismissed the findings as a "Premier League conspiracy theory" and reiterated the club’s belief that the process was fundamentally flawed. Etihad, which has been the shirt‑sponsor of Manchester City since 2009, issued a strongly worded statement rejecting any implication that the airline was involved in illicit commercial practices. The carrier stressed that it was never consulted during the commission’s inquiry and that it was denied the opportunity to submit relevant information or defend its reputation. "Etihad Airways categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements," the statement read.
It went on to accuse the Premier League of failing to engage with Etihad, describing the public communication of the commission’s findings as selective and damaging. The airline said the lack of transparency had created "damaging implications" for its brand, even though Etihad’s name does not appear in the redacted version of the decision. As a result, Etihad is seeking legal advice to explore all options for protecting its interests. The situation has broader commercial repercussions.
While some of Manchester City’s sponsors, such as Lucozade, Kellogg’s and Revolut, have opted not to comment until the process concludes, others like Majestic Wines have declined to confirm whether they will continue their partnership. Sky Sports News reported that it is still awaiting responses from a range of other partners, including Sure, Durex, EA Sports, CP Company, Britvic, SilentNight, OKX, Gaucho and Champneys.
Etihad’s statement also contained a factual correction: the body that issued the ruling is an independent commission, not a Premier League‑appointed panel. This distinction is important because it underscores the airline’s claim that the Premier League itself did not involve Etihad in the investigative process. Commentary from Sky Sports’ chief correspondent Kaveh Solhekol added context, noting that Etihad originally signed a ten‑year sponsorship agreement in 2011 worth £400 million, a deal that has since been extended. Solhekol explained that the airline’s legal threat stems from the commission’s finding that several of Manchester City’s sponsorship deals were “sham” contracts, inflating the club’s income on paper.
Although Etihad was not named in the published decision, the airline argues that the mere association with the verdict has harmed its reputation. The commission also expressed regret that the investigation took an extended period, with hearings running from September to December 2024.
Manchester City responded with a statement of disappointment and surprise, asserting that it possesses “a comprehensive body of irrefutable evidence” to support its position. The club pledged to be "relentless" and, if necessary, proactive in defending itself through regulatory and legal channels.
It highlighted 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 emphasized their long‑standing relationship.
Etihad reiterated its pride in having its name attached to the Etihad Stadium and its connection to millions of supporters worldwide. The airline affirmed that its commitment to the club, its fans and the broader Etihad community remains strong, even as it prepares to seek legal counsel.
The unfolding dispute illustrates the complex interplay between football finance, sponsorship deals and regulatory oversight. If Etihad proceeds with legal action, it could set a precedent for how third‑party sponsors are treated in future investigations of club finances. The outcome may also influence how other clubs structure sponsorship agreements to avoid accusations of artificial revenue generation.
As the case moves forward, stakeholders—including other sponsors, fans, and governing bodies—will be watching closely. The legal arguments will likely focus on whether the Premier League, despite delegating the investigation to an independent commission, bears responsibility for ensuring that all parties with a material interest in the club are given a fair chance to be heard.
For Etihad, protecting its brand integrity is paramount; for Manchester City, overturning the commission’s findings is essential to preserving its financial standing and reputation. The situation remains fluid, and further statements from the Premier League, the independent commission, and the involved parties are expected in the coming weeks.