Manchester: Manchester City sponsor Etihad Airways has said it is considering legal action against the Premier League following the publication of findings from the league’s financial rules case against the club.

The Abu Dhabi-based airline said it would seek legal advice over the options available to protect its interests, while strongly rejecting any suggestion that it had been involved in improper commercial arrangements with Manchester City.

The development comes after an independent commission found City guilty of all the financial-rule breaches brought against them by the Premier League. Manchester City have said they intend to appeal the decision.

Etihad Rejects Improper Arrangement Claims

Etihad Airways is owned by an Abu Dhabi fund chaired by Sheikh Mansour’s brother, who owns Manchester City.

In a statement, the airline said it “categorically rejects” any finding or implication suggesting that it had participated in improper commercial arrangements.

Etihad also said it was considering its legal options after the Premier League’s public communication of the commission’s findings.

The airline argued that the publication had created damaging implications for Etihad despite the company not being named in the redacted findings that were made public.

Etihad said it would seek relevant legal counsel regarding the options and recourse available to protect its interests.

Manchester City Plan to Appeal Verdict

The dispute follows the independent commission’s findings in the Premier League’s long-running case against Manchester City.

City were found guilty of all charges brought against them relating to alleged breaches of the league’s financial regulations. The club has rejected the findings and confirmed its intention to appeal.

Manchester City chief executive Ferran Soriano has also criticised the outcome, describing the findings as part of what he called a “Premier League conspiracy theory.”

The club’s appeal will now form an important part of the next stage of the dispute between Manchester City and the Premier League.

Etihad Continues to Back Manchester City

Despite its concerns over the Premier League’s publication of the findings, Etihad said it continued to stand with Manchester City.

The airline has been Manchester City’s principal shirt sponsor and has maintained a long-standing commercial relationship with the club.

Etihad’s statement specifically focused on protecting its own commercial reputation and rejecting any suggestion that it had been involved in improper financial arrangements.

The airline’s ownership structure has also drawn attention because of its connection to Abu Dhabi, where Manchester City’s ownership is based.

Asahi Also Responds to City Case

Another Manchester City commercial partner, drinks manufacturer Asahi Group, has also acknowledged the Premier League’s findings.

Speaking to the Press Association, Asahi said it was aware of the findings published by the Premier League on September 29, 2026, as well as Manchester City’s subsequent statement confirming its intention to appeal.

The company said it was continuing to monitor developments but had no further comment at this stage.

Asahi Super Dry became a partner of City Football Group, which includes Manchester City, in July 2022.

What Happens Next?

The Premier League case is now set to enter an appeal process after Manchester City confirmed their intention to challenge the commission’s findings.

At the same time, Etihad Airways is considering its own legal options over what it says are damaging implications created by the Premier League’s public communication of the case.

For now, Etihad has not confirmed that it will file legal proceedings. The airline said it would first seek legal counsel on the available options and potential recourse.

The developments add another layer to the ongoing dispute surrounding Manchester City’s financial-rule case, with the club’s appeal and Etihad’s consideration of legal action now being closely watched.