Etihad’s 2015 claim deepens Manchester City appeal drama

Manchester City’s fight against the Premier League’s financial rules verdict has taken another sharp turn. Fresh focus on Etihad Airways’ past statements has raised questions over one of the club’s key arguments in its appeal.

The issue is not just legal, but reputational too. As City push to overturn an independent commission’s guilty verdict on more than 100 charges, the club is now facing scrutiny over how commercial sponsorships were funded and described over time.

Etihad’s old denial now sits at the centre of the row

At the heart of the latest debate is a 2015 submission Etihad made to US authorities during an investigation into state-owned airlines. In that filing, the airline said it was “false” to suggest the Abu Dhabi government paid for its sponsorship of Manchester City.

The wording matters because City’s appeal is understood to rest in part on the claim that commercial contracts judged by the commission to have been partly funded by the owner were actually paid for by the Abu Dhabi government. That version of events appears to collide with what Etihad told the US government nearly a decade ago.

Etihad said at the time that its sponsorship was funded from its “own liquidity” and that it did not receive subsidies from the Abu Dhabi government. The airline also argued that government equity and loans were not subsidies, but rather an investment in a successful business model.

What City are arguing in appeal

Manchester City confirmed on Friday that they have launched an appeal against the verdict. According to BBC Sport reporting, the club says the ruling contains “clear material errors, of law, principle and fact, and is unsafe.” City have also insisted they possess “a body of irrefutable evidence” to challenge the commission’s findings.

But the appeal comes after the commission used unusually strong language in its core judgment. In one key paragraph, the panel said it believed City’s explanation had been “concocted well after the event” to conceal what it called a disguised funding scheme.

That accusation goes to the core of the case. City have long maintained that their sponsorship income came from commercial partners, a stance they also used successfully in their 2020 Court of Arbitration for Sport challenge against Uefa.

Why the Etihad deal matters so much

Etihad has been City’s main shirt sponsor since 2009 and a central part of the club’s commercial rise since Sheikh Mansour’s takeover in 2008. The airline’s name is also tied to the club’s stadium, after City announced a 10-year naming-rights deal worth £400 million in 2011, later extended on improved terms in 2021.

That makes the sponsorship relationship more than a side issue. It is one of the clearest examples of how City’s business model expanded during the period under scrutiny, and therefore one of the most important elements in the wider financial case.

FA ready to act if needed

The Football Association has now said it has the power to take disciplinary action against City and any individuals found to have broken rules or acted dishonestly. The FA called the commission’s verdict significant for the integrity of the game and said it would act where appropriate.

However, the governing body will wait until the appeal is complete before making any decision. Under the Premier League’s rule book, that process is expected to finish by the end of January.

A statement from the FA underlined that it was monitoring developments closely. “The Independent Commission’s decision has significant implications for the integrity of the game,” it said. “We are carefully considering the decision and its implications and will take action where appropriate.”

Possible consequences remain wide open

The FA’s powers include action against individuals as well as clubs, adding another layer of uncertainty for City if the verdict is upheld. While the names in the commission report were redacted, the FA could request an unredacted version from the Premier League if it decided to move forward.

For now, the club’s immediate task is the appeal. Yet with Etihad’s own historic language now under renewed examination, the case has become even more complex. What began as a legal challenge over accounting and sponsorship has widened into a much bigger test of credibility.

As one football governance expert might put it, this is no longer just about numbers on a balance sheet. It is about whether City can convince the game, and their rivals, that the official record does not match the commission’s interpretation of events.

The final outcome could shape not only Manchester City’s future, but also how football’s regulators handle the sport’s biggest financial disputes from here on.