Etihad Airways, the flagship carrier of Abu Dhabi and the primary sponsor of Manchester City since 2009, has announced that it is contemplating legal steps against the Premier League. This development follows the release of a damning report by an independent commission that found Manchester City guilty of multiple serious violations of the league's financial regulations. The commission’s investigation covered the period from the 2009/10 season through to 2017/18.
It concluded that the club had orchestrated a series of fabricated agreements with several commercial partners, creating what the report described as a "disguised funding scheme." The purpose of these sham contracts was to artificially boost the club’s reported revenue by an astonishing £830 million. Such inflated figures would have helped City meet the financial fair‑play criteria and potentially mask the true financial health of the organization. Manchester City has consistently denied any wrongdoing.
Club chief executive Ferran Soriano dismissed the findings as part of a "Premier League conspiracy theory" in a video address to players and staff, insisting that the club’s operations have always been above board. Nevertheless, the independent commission’s judgment has placed the club under intense scrutiny and sparked a broader conversation about the integrity of financial governance in English football.
Etihad Airways, which has been a visible partner of the club—its name even gracing the stadium—has responded with a forceful statement. The airline categorically rejected any suggestion that it had been involved in illicit commercial arrangements.
It pointed out that the Premier League never consulted the carrier during the investigation and that Etihad was not afforded the opportunity to submit relevant information or defend its reputation. The airline’s legal team is now being engaged to explore options for protecting Etihad’s interests and to address what it describes as "damaging implications" arising from the commission’s published opinion. Although Etihad was not specifically named in the redacted version of the judgment, the airline argues that the mere association with the scandal has tarnished its brand. The statement highlighted the lack of transparency and selective disclosure by the Premier League, which Etihad claims has amplified the negative fallout.
It also reaffirmed the airline’s long‑standing commitment to Manchester City, its supporters, and the broader Etihad community, emphasizing that the partnership remains strong despite the current controversy. Other sponsors of Manchester City have taken a more cautious stance. Companies such as Lucozade, Kellogg’s and Revolut have declined to comment while the investigation proceeds.
Majestic Wines has withheld a decision on whether to continue its commercial relationship with the club. Sky Sports News has reached out to several additional partners—including Sure, Durex, EA Sports, CP Company, Britvic, SilentNight, OKX, Gaucho and Champneys—for their reactions, but many have yet to respond. The situation has also drawn attention from media commentators.
Sky Sports News chief correspondent Kaveh Solhekol noted that Etihad’s original ten‑year sponsorship deal, signed in 2011 and reportedly worth £400 million, has since been extended. He explained that Etihad’s legal posture stems from the commission’s finding that Manchester City’s owners had allegedly inflated sponsorship revenue through fictitious contracts. Solhekol stressed that Etihad, as a major global airline valued at around £4 billion, is understandably protective of its brand reputation.
The independent commission also expressed regret that the decision took an extended period to be reached, with hearings occurring between September and December 2024. Manchester City issued its own statement, describing the commission’s opinion as both surprising and disappointing. 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 avenues, emphasizing that the Premier League’s process remains incomplete and that the club will appeal on grounds of material errors of law, principle and fact. Both Etihad and Manchester City have mistakenly referred to the investigative body as a "Premier League commission" in their statements, when in fact it is an independent commission operating separately from the league’s governance structures. This mischaracterisation underscores the confusion surrounding the procedural aspects of the case. The broader implications of this dispute are significant for English football.
If Etihad proceeds with legal action, it could set a precedent for how sponsors respond to investigations that indirectly affect them. It also raises questions about the transparency of the Premier League’s disciplinary processes and the rights of third‑party entities to be heard before conclusions are publicised. For fans and stakeholders, the unfolding drama adds another layer of complexity to an already heated debate about financial fairness in the sport. While the club’s on‑field performance continues to attract global attention, the off‑field legal and regulatory battles may have lasting effects on sponsorship deals, club finances, and the overall credibility of the Premier League’s governance framework.
In summary, Etihad Airways is weighing legal recourse after an independent commission found Manchester City guilty of fabricating sponsorship contracts that inflated the club’s revenue by £830 million. The airline denies any involvement in the alleged scheme, criticises the Premier League for not engaging with it during the investigation, and is seeking counsel to protect its interests. Meanwhile, Manchester City maintains its innocence and prepares to appeal the decision, while other sponsors remain largely silent as the situation develops.