Etihad Airways has threatened legal action against the Premier League following the independent commission's verdict that found Manchester City guilty of all financial charges brought against them.

The Premier League confirmed on Tuesday that City had been found guilty of disguising more than £900 million in funding through a series of commercial deals spanning 2009 to 2018 — a period in which the club collected eight trophies, among them three Premier League titles.

The independent panel concluded that City inflated their revenue by approximately £900 million via contracts with sponsors that the commission described as 'sham' arrangements, with the actual funding coming from the club's owners. Manchester City have been given until Friday to respond and are set to appeal the ruling.

Etihad's fury at the Premier League

Although Etihad Airways was not named directly in the published findings, the Abu Dhabi airline has been City's principal sponsor since 2009, lending its name to the club's stadium, training centre, and kit. In the aftermath of the verdict, Etihad expressed outrage at what it described as damaging implications created against the airline despite its absence from the redacted judgment.

The airline stated that the Premier League had never contacted or engaged with Etihad at any point during the commission's process, meaning it was given no opportunity to present relevant information or to contest conclusions that could be interpreted as reflecting adversely on its reputation.