Manchester City’s main sponsor, Etihad Airways, is considering legal action against the Premier League over the way findings in the club’s long-running financial case were made public.
The Abu Dhabi-based airline said it was seeking legal advice after an independent commission found Manchester City guilty of more than 100 breaches of Premier League financial rules.
Etihad, which sponsors City’s shirt and holds the naming rights to the club’s stadium, rejected any suggestion that it had been involved in improper commercial arrangements.
“Etihad categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements,” an airline spokesperson said.
The airline also criticised the Premier League’s handling of the commission’s findings, saying it was “deeply concerned” by the way the matter had been communicated.
“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,” the spokesperson said.
“Etihad will seek the relevant legal counsel on the options and recourse available to protect its interests.”
The commission found that City had arranged what it described as “sham” contracts with several commercial partners, allegedly allowing the club to inflate revenues and reduce costs by more than £900m between 2009 and 2018.
City won three Premier League titles, one FA Cup and three League Cups during the period covered by the allegations.
The club has continued to deny wrongdoing and is expected to appeal the commission’s decision. It has until Friday to lodge an appeal.
The potential punishment remains unclear, but Premier League rules allow for sanctions including a points deduction, a fine or expulsion from the top flight.
Premier League chief executive Richard Masters described the case and the independent commission’s decision as the “most significant in Premier League history”.
Masters said City had “systematically broken Premier League rules for nearly a decade” and that the league was committed to resolving the matter swiftly.

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