The independent commission found Manchester City guilty of all charges relating to serious financial breaches between the 2009/10 and 2017/18 seasons. The Premier League said the club had arranged “sham” contracts with commercial partners as part of what it described as a disguised funding scheme to artificially inflate its revenues.
Manchester City has denied the breaches and confirmed that it intends to appeal the commission’s findings.
Etihad Airways, which has sponsored Manchester City since 2009, has strongly rejected any suggestion that it was involved in improper commercial arrangements.
In a statement, the Abu Dhabi-based airline said it “categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements”.
The airline also said the Premier League did not engage with it during the process and that it was not given an opportunity to provide information that it believes could have been relevant to the findings.
Etihad said it is now seeking legal advice to protect its interests.
Although Etihad was not named in the published judgment, the airline said the findings had created “damaging implications” for the company.
The latest development adds another potential legal dimension to the dispute surrounding Manchester City’s financial case. Other Premier League clubs are also examining possible legal options following the commission’s findings, while City prepares its own appeal.
The Premier League has been contacted for comment on Etihad Airways’ position.