Etihad Airways threatens to sue the Premier League.

A commission found Manchester City inflated revenue with sham sponsorships it believed the owners secretly funded.

Mohamed Al Mazrouei chaired Etihad Aviation Group while sitting on City’s board, which he left in August 2021.

Etihad says the league never consulted it, and the published findings do not name the airline.

Etihad will seek legal counsel on its options, while City, which denies wrongdoing, challenges the verdict.

How each outlet framed it
The New York Times
reports Etihad's categorical rejection of 'sham contract' implications despite non-explicit report mention; emphasizes 2009 sponsorship and ownership structure

Sources: The New York Times