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Man City charges: Club sponsor Etihad Airways considering legal action against Premier League
Man City have been found guilty of all charges related to serious breaches of Premier League financial rules by an independent commission; City were charged by the Premier League with more than 100 breaches in February 2023
Wednesday 30 September 2026 21:27, UK
Manchester City's principal sponsor, Etihad Airways, has said it is considering taking legal action against the Premier League.
City were found guilty of all charges related to serious breaches of Premier League financial rules by an independent commission.
The independent commission found that between 2009/10 and 2017/18, City arranged "sham" contracts with a number of its commercial partners as part of a "disguised funding scheme" to artificially inflate the club's revenues by £830m.
The club continue to deny the breaches, with chief executive Ferran Soriano calling the process a "Premier League conspiracy theory" in a video message to players and staff.
And now the Abu Dhabi state airline Etihad Airways, which has sponsored City since 2009, says it "categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements".
In a statement, they say the Premier League did not engage with them and they were not given a chance to provide relevant information.
They are now seeking legal advice to protect their interests.
Etihad were not named in Tuesday's published judgment but say it has "created damaging implications" for them.
Sky Sports News has contacted the Premier League for comment.
Meanwhile, several Man City sponsors are standing by the club in the wake of the guilty verdict.
Lucozade, Kellogg's and Revolut have all told Sky Sports News they are not commenting on the independent commission's findings while the process remains ongoing.
Etihad Airways statement in full
A statement said: "Etihad Airways has reviewed the Premier League commission's published opinion relating to the disciplinary proceedings involving Manchester City, together with the Premier League's public communication of its findings.
"Etihad categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements.
"The Premier League's public communication of the commission's findings, following a period of selective leaks and reporting, has further created damaging implications for Etihad despite the airline not being named in the redacted published findings.
"At no time did the Premier League reach out to or engage with Etihad in the process associated with the commission's opinion. Etihad was therefore never given the opportunity by the Premier League to be represented, to provide relevant information, or to ensure the accuracy and fairness of information relied upon in reaching conclusions that may now be interpreted as reflecting adversely on the airline.
"Etihad is deeply concerned by the way this matter has been communicated publicly. The lack of clarity and transparency, together with the selective disclosure of information, has created damaging implications for Etihad despite the airline not being named in the published decision. The Premier League must take responsibility for the consequences of the way in which these findings have been presented.
"Etihad is immensely proud of its longstanding relationship with Manchester City. The Etihad name has been proudly carried by the club and its stadium for many years, as part of a partnership that has connected us with millions of supporters around the world. Our commitment to Manchester City, its supporters and our shared partnership remains strong.
"We stand with the club, its supporters and our wider Etihad community as Manchester City challenges the commission's conclusions through the processes available to it.
"Etihad will seek the relevant legal counsel on the options and recourse available to protect its interests."
The Etihad statement erroneously refers to a Premier League commission. It is an independent commission.
'Etihad statement shows how Man City will fight back'
Sky Sports News' chief correspondent Kaveh Solhekol:
"In 2011, Etihad Airways signed a 10-year deal which was worth £400 million, which they have since extended.
"They have released a very strongly worded statement, and in it they say they are seeking legal advice to protect their interests.
"Now, why would they be doing that? The reason behind it is that the judgment from the independent commission on Tuesday said that Manchester City's owners had been inflating their sponsorship income, and that some of City's sponsorship deals were 'sham' deals that weren't real contracts.
"They acknowledged that they weren't named in the published decision, but they say it has 'created damaging implications for Etihad Airways'.
"This just proves that Manchester City are not going to take this lying down. They are absolutely convinced that they have done nothing wrong.
"They don't believe that this has been a fair and impartial process, and we've got the situation now where their principal sponsor has come out and threatened the Premier League with legal action and said that what the commission have done and the published decision yesterday has very damaging implications for them.
"Etihad Airways are a big airline and a big business. They're one of the biggest airlines in the world, worth around £4 billion
"I think this is a very big development as it gives you a sense of how City are going to be fighting back."
What did the independent commission find?
- Manchester City arranged "sham" contracts with a number of its commercial partners as part of a "disguised funding scheme" to artificially inflate the club's revenues by £830m.
- The club filed accounts that concealed the true state of its finances.
- Manchester City were significantly in breach of both the Premier League's and UEFA's spending limits and broke "well over 100" Premier League regulations.
- Manchester City failed to co-operate and act in good faith towards the league during the investigation, with three out of four alleged breaches upheld and one charge not proven.
The commission also said it was "regrettable" that a decision had taken so long to reach, with the hearing having taken place between September and December 2024.
City: Process was not impartial
A Manchester City statement released on Tuesday read: "Manchester City is both disappointed and surprised by the opinion of the Premier League commission that has been published today.
"The club is innocent of the accusations made by the Premier League and a comprehensive body of irrefutable evidence exists in support of all of its positions relating to this case. The club will therefore be relentless, and where necessary proactive, in any and all appropriate regulatory and legal forums.
"The Premier League process remains ongoing, with significant elements uncompleted. Manchester City will now pursue the appeal avenues open to it on the basis that the opinion contains clear material errors of law, principle and fact, and is unsafe.
"The club has diligently respected due process for eight years on the basis that the Premier League board and executive would behave as an independent, impartial and fair-minded regulator, free from partisan influence.
"The club is obviously restricted in what it can say further until all future proceedings are complete."
Manchester City's statement erroneously refers to a Premier League commission. It is an independent commission.
