Manchester City ’s main sponsor, Etihad Airways , says it is considering taking legal action against the Premier League in the aftermath of an independent commission finding the club guilty of all charges to serious breaches of the league’s financial rules.

City had been accused by the Premier League of breaking the rules and were charged with 115 breaches in 2023 leading to an independent investigation. The investigation and hearings ended in 2024 and a verdict that revealed City were guilty of arranging “sham” contracts with a number of its commercial partners between 2009-2018 was annouced this week.

The verdict explains that City wre found guilty of organising a “disguised funding scheme” with certain commercial partners which amounted to an inflation of the club’s revenues up to £830m over the course of nine years.

Etihad Airways, the state airline of Abu Dhabi , stated that they "categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements".

The airline are now considering legal action against the Premier League in order to protect their interests from “damaging implications” despite not specifically being named in the independent commission’s report.

They have released a statement outlining their position and the reasons why they feel the Premier League are at fault claiming that at no point in the investigation were they engaged with by the league and did not have the opportunity to provide information relevant to the investigation.

Etihad Airways also want the Premier League to “take responsibility” for the way the findings from the independent commission were released to the public and the “consequences” they have had on the airline. Within the same statement Etihad also confirm their backing of Man City and says their “shared relationship remains strong”.

Their statement, which can be read in full below, also wrongly states that the commission is linked to the Premier League when it was in fact an independent investigation.