Etihad Airways, the principal sponsor of Manchester City, has signaled its intent to pursue legal action against the Premier League following the release of an independent commission’s findings that accused the football club of fabricating commercial agreements to inflate its revenue figures.
The Abu Dhabi-based airline, which has sponsored Manchester City since 2009 and holds the naming rights to the club’s stadium, firmly denied any involvement in improper commercial arrangements. In a statement, Etihad said it “categorically rejects any finding, conclusion or implication” suggesting its participation in such activities. The airline expressed serious concern over the Premier League’s handling and public communication of the investigation’s results, asserting that these have had damaging consequences for its reputation despite its absence from the report’s redacted content.
The commission’s report, published by the Premier League on Tuesday, examined almost a decade of financial activity at Manchester City since its acquisition in 2008 by a member of Abu Dhabi’s royal family. The investigation concluded that between 2009 and 2018, the club had orchestrated “sham” commercial deals designed to disguise monetary contributions from the owners as sponsorship revenue. This scheme was found to have inflated the club’s reported income by £830.7 million, enabling Manchester City to exceed spending limits on player acquisition while maintaining apparent compliance with Premier League financial regulations.
Manchester City’s chief executive, Ferran Soriano, dismissed the findings as a “Premier League conspiracy theory” based on “a single false accusation.” The club has consistently denied wrongdoing since the Premier League initiated its inquiry in 2018, which culminated in 115 charges alleging breaches of financial rules in 2023.
Etihad, which also sponsors multiple other clubs under the ownership umbrella of City Football Group, reiterated its support for Manchester City and its community as the club prepares to challenge the commission’s conclusions. The airline indicated it would seek legal advice to explore options for protecting its interests moving forward.