Etihad Airways threatens Premier League with legal action over City findings
Etihad Airways is considering legal action against the Premier League after the league published the independent commission's core decision on more than 100 findings of financial rule breaches by Manchester City, the airline announced in a statement released on Tuesday evening.
The state-owned national airline of the United Arab Emirates, which has been City's principal shirt sponsor since 2009 and is the namesake of the Etihad Stadium, said it "categorically rejects" the guilty verdicts handed down by the commission, claiming the case had created "damaging implications" for the airline despite it not being named in the redacted published report.

The ruling at the heart of the dispute
The independent commission found City guilty of artificially inflating their revenues by £900m through "sham" sponsorship contracts that were secretly funded by the club's owners, the Abu Dhabi United Group. City have until Friday to appeal the verdict, and the airline's announcement signals a widening of the fight beyond the club itself.
Etihad has been central to City's commercial transformation since 2009. In 2011 the club announced a 10-year naming rights deal worth £400m for the Etihad Stadium, a deal subsequently extended on improved terms in 2021, making the airline the principal source of the initial transformation of the club's revenues.
'Etihad categorically rejects any finding'
In its statement, Etihad accused the Premier League of mishandling the communication of the commission's findings and confirmed it would "seek the relevant legal counsel on the options and recourse available to protect its interests".
"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," the statement said. "Etihad categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements."
The airline went on to criticise the league directly: "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."
Echoing the language used by City's chief executive, Ferran Soriano, in his extraordinary video message to staff — in which he described the commission's ruling as an "opinion" — Etihad claimed the Premier League never consulted it throughout the investigation.
"At no time did the Premier League reach out to or engage with Etihad in the process associated with the commission's opinion," it said. "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."
'Our commitment to Manchester City remains strong'
The airline, meanwhile, reaffirmed its loyalty to the club in defiance of the findings. "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," the airline concluded, before confirming it would take legal advice on protecting its interests.
With City facing a Friday deadline to appeal the commission's verdict, the prospect of separate legal proceedings involving the club's most prominent commercial partner adds another layer of complexity to one of the most significant disciplinary cases in Premier League history.