Manchester City sponsor Etihad Airways has threatened legal action against the Premier League.

They strongly reject suggestions that they were involved in improper commercial arrangements with the club.

The Abu Dhabi-based airline reacted angrily to the publication of an independent commission’s findings into City’s 115 charges, which the Premier League published this week.

The commission found that Manchester City artificially inflated revenue by around £900 million through sponsorship arrangements.

The findings allege that some deals were part of a disguised funding scheme involving the club’s owners.

The Premier League said the commission concluded that City had arranged sham commercial deals with several sponsors and had deliberately sought to circumvent its rules.

However, Etihad rejected any notion that the airline was involved in wrongdoing.

In a statement to The Times , the airline also complained that the Premier League never contacted or engaged with it during the investigation.