Manchester City’s appeal against findings that the club breached more than 100 Premier League financial rules has been thrown into question by a statement submitted by main sponsor Etihad Airways to the US government in 2015.
City are expected to argue that additional money connected to their sponsorship agreements came from the Abu Dhabi government rather than the club’s majority owners, Abu Dhabi United Group. However, Etihad previously stated that it had financed its sponsorship deal with City from its own funds.
“The assertion that the Abu Dhabi government paid for Etihad’s sponsorship of English Premier League football club Manchester City is equally false,” the airline said in its submission.
Etihad added: “In 2011, Etihad and Manchester City entered into a 10-year sponsorship agreement, which included naming rights for Manchester City’s stadium.
“Etihad funded this sponsorship from its own liquidity. It is not uncommon for airlines to have sponsorships with sports teams and their venues.”
The 60-page filing was submitted in response to claims that Etihad had received market-distorting state subsidies. The airline acknowledged that it was wholly owned by the Abu Dhabi government, but denied receiving subsidies.
“We are and have always been clear that we do not receive any subsidies from the Abu Dhabi government, and that we are financed through a combination of equity, shareholder and commercial loans,” the statement said.
An independent disciplinary commission found this week that City had disguised £830 million of owner funding as sponsorship income over nine seasons between 2009 and 2018. The panel rejected the argument that the money had come from the Abu Dhabi government, describing it as an explanation the club had “concocted well after the event” to conceal the alleged funding arrangement.
City’s lawyers are believed to have advanced the same defence at the original hearing in 2024, despite the club having argued differently during its successful appeal against a two-year UEFA ban at the Court of Arbitration for Sport in Lausanne.
At that hearing, former Etihad chief executive James Horgan gave evidence that sponsorship obligations to City had been paid “out of Etihad’s own funds”. City continue to deny any wrongdoing and confirmed their appeal on Friday.
Manchester City appeal timetable
The appeal was submitted on Thursday evening. Under the Premier League’s current rules, the process is expected to be completed within 12 weeks, with the hearing itself limited to five days in one continuous block.
A new three-person panel would then have 30 days to reach and deliver its decision. That accelerated timetable could take the process into January.
City could argue that the newer appeal rules should not apply because the club was charged in 2023 and its hearing took place in 2024, before the accelerated process appeared in the Premier League handbook.
A legal expert has said the club would have a strong case for making that argument. If successful, the appeal could extend beyond the current timetable and into 2027.
