Etihad Airways, the primary sponsor of Manchester City since 2009, has announced that it is contemplating legal proceedings against the Premier League in response to the recent findings of an independent commission. The commission concluded that Manchester City had committed serious violations of the league's financial regulations, specifically accusing the club of orchestrating fictitious contracts with several commercial partners between the 2009/10 and 2017/18 seasons. These arrangements were described as a "disguised funding scheme" intended to artificially boost the club's revenue figures by roughly £830 million.
The club has consistently denied any wrongdoing. Chief executive Ferran Soriano dismissed the investigation as a "Premier League conspiracy theory" in a video addressed to players and staff. In parallel, Etihad Airways issued a forceful statement rejecting any implication that it had been involved in improper commercial dealings.
The airline stressed that it was never consulted by the Premier League during the commission's inquiry and that it was denied the opportunity to present relevant information or defend its reputation. According to Etihad, the Premier League’s public communication of the commission’s conclusions—despite the airline not being named in the redacted report—has caused "damaging implications" for the carrier. The airline’s statement emphasized that it had not been approached for comment, that the process lacked transparency, and that selective leaks had unfairly tarnished its image. Etihad affirmed 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.
The carrier added that it would seek legal counsel to explore all available options to protect its interests. The independent commission’s report, which was released on a Tuesday, also highlighted that the judgment took an unusually long time to reach, with hearings spanning from September to December 2024. The commission described the delay as "regrettable" and underscored that the findings were based on a comprehensive review of financial records, sponsorship agreements, and related documentation.
Manchester City’s own response echoed its disappointment and surprise at the commission’s opinion. The club asserted its innocence, claiming that a substantial body of irrefutable evidence supports its position.
City’s statement indicated that it would pursue every regulatory and legal avenue available, including appeals on the grounds that the commission’s opinion contains material errors of law, principle, and fact, rendering it unsafe. The club also noted that it had respected due process for eight years, trusting that the Premier League would act as an independent and impartial regulator. Several other sponsors have remained largely silent amid the controversy. Lucozade, Kellogg's, and Revolut declined to comment while the investigation is ongoing.
Majestic Wines refused to say whether it will continue its partnership with the club. Sky Sports News is still awaiting replies from Sure, Durex, EA Sports, CP Company, Britvic, SilentNight, OKX, Gaucho, and Champneys.
Etihad’s legal considerations are not merely about reputation; they also touch on the financial magnitude of the partnership. The original 10‑year agreement signed in 2011 was reportedly worth £400 million and has since been extended. With Etihad valued at around £4 billion, any adverse implication could have significant commercial repercussions, not only for the airline but also for its broader network of partners and sponsors.
Industry analyst Kaveh Solhekol of Sky Sports News pointed out that the airline’s move signals a robust defensive strategy. He explained that the commission’s findings labeled some of Manchester City’s sponsorship deals as "sham" contracts—essentially non‑existent agreements used to inflate the club’s financial statements. Although Etihad was not specifically named in the published decision, the airline argues that the mere association with the club’s alleged misconduct has created reputational damage. The situation illustrates the complex interplay between football clubs, their commercial sponsors, and governing bodies.
While clubs rely heavily on sponsorship revenue to fund player acquisitions and operational costs, governing bodies enforce strict financial fair play rules to maintain competitive balance. When a club is accused of breaching those rules, sponsors can become collateral damage, prompting them to protect their brand through legal channels. Looking ahead, the Premier League faces pressure to clarify its investigative procedures and ensure that all parties, including sponsors, are given a fair chance to respond.
Etihad’s statement called for greater transparency and accountability, accusing the league of selective disclosure and inadequate communication. The airline’s willingness to pursue legal action underscores the seriousness with which it views the potential harm to its brand. In summary, Etihad Airways is weighing legal options after an independent commission found Manchester City guilty of serious financial rule breaches, alleging a scheme that inflated the club’s revenue by £830 million. The airline rejects any suggestion of involvement in improper deals, claims it was excluded from the investigative process, and says the Premier League’s handling of the findings has caused damaging implications for its reputation.
Manchester City, meanwhile, maintains its innocence and plans to appeal the decision, while other sponsors remain largely silent as the saga unfolds. The outcome could set a precedent for how sponsors engage with football governance and protect their interests in future disputes.