Etihad Airways, the flagship carrier of Abu Dhabi 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 verdict from an independent commission, which concluded that Manchester City had breached the league’s financial regulations in a series of serious offences.
The commission’s report, which examined the period from the 2009/10 season through to 2017/18, determined that the club had engaged in a scheme of "sham" sponsorship contracts with several commercial partners. According to the findings, these arrangements were part of a "disguised funding" strategy designed to inflate the club’s reported revenue by roughly £830 million. The independent panel described the contracts as fictitious, suggesting they were created solely to meet the financial fair‑play requirements imposed by the league.
Manchester City has consistently denied any wrongdoing. Chief Executive Ferran Soriano characterised the whole process as a "Premier League conspiracy theory" in a video addressed to players and staff, insisting that the club’s finances are clean and that the allegations are unfounded. Nevertheless, the commission’s judgment has cast a shadow over the club’s commercial relationships, prompting Etihad to issue a forceful response.
In a detailed statement, Etihad Airways categorically rejected any suggestion that it had been involved in improper commercial arrangements. The airline stressed that it was never named in the published judgment, yet the language used by the Premier League and the commission had produced "damaging implications" for its reputation. Etihad complained that the league failed to engage with the airline during the investigation, denying it the opportunity to present relevant information or to defend itself against the insinuations. As a result, the carrier is now seeking legal counsel to explore options for protecting its interests and possibly pursuing action against the Premier League for the perceived mishandling of the case.
The statement further highlighted Etihad’s pride in its long‑standing partnership with Manchester City. The airline noted that its name has been prominently displayed on the club’s stadium and kit for many years, a relationship that has linked the carrier with millions of football fans worldwide.
Etihad reaffirmed its commitment to the club, its supporters, and the broader Etihad community, indicating that it will continue to stand by Manchester City while the legal avenues are pursued. Other sponsors of the club have reacted with varying degrees of caution. Companies such as Lucozade, Kellogg’s and Revolut have declined to comment on the commission’s findings, awaiting the outcome of the ongoing process. Majestic Wines has remained silent regarding its future commercial ties with the club, while 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 correspondent Kaveh Solhekol provided additional context, noting that Etihad originally signed a ten‑year sponsorship deal in 2011 worth around £400 million, a contract that has since been extended. He explained that the airline’s decision to seek legal advice stems from the commission’s finding that several of Manchester City’s sponsorship deals were “sham” contracts, effectively inflating the club’s sponsorship income.
Although Etihad was not directly named in the published decision, the airline argued that the language used created harmful reputational effects. The commission also expressed regret over the length of time it took to reach a decision, with hearings taking place between September and December 2024. Manchester City issued its own response, 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 pledged to pursue all available regulatory and legal routes, emphasizing that the Premier League’s process remains incomplete and that the club will appeal on the grounds of material errors of law, principle and fact. Both Etihad and Manchester City have highlighted a key procedural flaw: the independent commission, not a Premier League‑appointed body, conducted the investigation.
This distinction is important because it underscores the independence of the findings while also pointing to a lack of direct communication between the league and the airline during the inquiry. The potential legal showdown between Etihad Airways and the Premier League adds a new dimension to the broader controversy surrounding Manchester City’s financial conduct.
If Etihad proceeds with a lawsuit, it could set a precedent for how sponsors are treated in similar investigations and could force the league to reassess its engagement protocols with commercial partners. For now, the situation remains fluid, with the airline awaiting legal advice, the club preparing an appeal, and other sponsors watching closely to see how the dispute unfolds. The ramifications extend beyond the immediate parties.
Fans, investors, and other clubs are all keenly interested in the outcome, as it may influence future sponsorship agreements and the enforcement of financial fair‑play rules across European football. As the legal and regulatory battles continue, the football world will be closely monitoring how Etihad’s legal strategy unfolds and whether the Premier League will adjust its communication practices to avoid similar disputes in the future.