An independent commission appointed by the Premier League has found Manchester City guilty of using sham sponsorship contracts to circumvent financial regulations during multiple seasons, including Pep Guardiola’s first campaign in charge in 2016-17. The ruling has significant implications for the club and its principal sponsor, Etihad Airways, which has been Manchester City’s main partner since 2009 in a deal reportedly worth hundreds of millions of pounds.
Etihad Airways, a state-owned airline based in Abu Dhabi valued at approximately £4 billion, issued a statement rejecting any involvement in improper commercial arrangements linked to the case. The airline expressed concern over how the Premier League communicated the findings publicly, noting that Etihad was not directly consulted or given an opportunity to respond during the investigation. It criticized the selective disclosure of information and indicated it would seek legal advice to protect its interests.
The Premier League declined to comment on the matter. Meanwhile, the Independent Football Regulator (IFR), chaired by David Kogan, acknowledged the gravity of the commission’s decision and confirmed that the IFR holds authority to evaluate the suitability of owners, directors, and executives within English football. Kogan said the regulator would consider the league’s findings as part of its ongoing assessment but remained cautious, noting the proceedings between Manchester City and the Premier League are still active.
Pep Guardiola, who left Manchester City at the end of last season, publicly expressed his continued support for the club, staff, and supporters despite the verdict. Posting on social media, he emphasized his loyalty and optimism that the club would overcome the challenges ahead.
Manchester City now faces the option to appeal the verdict, with a deadline set for filing a formal appeal imminent. New Premier League regulations, introduced this season, mandate that appeals must conclude within 12 weeks, followed by a 30-day period for issuing final rulings. This schedule could see the case resolved by the end of January, preventing sanctions from affecting the current campaign and instead applying from the 2027-28 season onward. However, City officials, including CEO Ferran Soriano, have suggested the appeal process may be protracted, arguing that the new rules should not retroactively apply because the case commenced prior to their implementation.
The uncertainty over timing has drawn criticism from other Premier League clubs, with some executives labeling any delay beyond the current season as unacceptable. They have urged the league to enforce the updated appeals process strictly to bring the matter to a swift conclusion.
Former Manchester City defender and club ambassador Micah Richards spoke about the verdict’s emotional impact, describing it as “devastating” and “heartbreaking,” reflecting the feelings of many fans and former players who have longstanding ties to the club. Richards underscored the pain caused by the accusations amid his personal commitment to the team since his youth career.
As the legal and regulatory processes continue, Manchester City’s case remains under close scrutiny from football authorities, rival clubs, and the wider football community, highlighting the ongoing tensions between regulatory oversight and club ambitions within English football.