Etihad's 2015 US filing resurfaces as a hurdle in Man City's appeal

📰 A 2015 document Etihad Airways submitted to the US government has been reported to clash with a key argument in Man City's appeal. 📌 Key points 📄 In 2015 Etihad gave the US government a 60-page filing. ✈️ It said Etihad paid for its City sponsorship from its own funds. ⚖️ City are expected to argue the extra money came from the Abu Dhabi government. 🧩 The commission has already called that explanation one concocted after the event. 🛡️ City's view is that government money simply became part of the airline's funds. 📝 What happened ⚖️ The independent commission found that City disguised more than £830m of owner funding as sponsorship income between 2009 and 2018. City lodged their appeal on 1 October and are expected to argue that the extra sponsorship money came from the Abu Dhabi government (the Crown Prince Court) rather than the owners' company, ADUG. 📄 According to Sky Sports and The Irish News, Etihad submitted a 60-page filing to the US Departments of Commerce, Transportation and State in May 2015, responding to claims about state subsidies. In it, the airline said the claim that the Abu Dhabi government paid for its City sponsorship was false and that the deal was funded from its own liquidity. A five-page cover letter signed by then chief executive James Hogan went with it. 🧩 The commission rejected City's Crown Prince Court explanation, concluding it had been put together well after the event to obscure the disguised funding scheme. 🛡️ CityXtra, citing The Times, reports that City actually see the statements as helpful. Their argument is that money the Crown Prince Court gave Etihad to promote Abu Dhabi became part of the airline's funds, and the government never paid City directly. 📊 By the numbers • Alleged disguised funding: more than £830m (2009–2018) • Etihad's 2015 filing: 60 pages plus a five-page letter • Appeal hearing: within 12 weeks of lodging, up to five days / decision within 30 days of the hearing ending 🔭 Why it matters It is awkward for City if the heart of their appeal runs into an official past statement from their own main sponsor. Sky Sports suggests that, on the current timetable, the appeal could be settled around the third week of January 2027. In the meantime, City visit Liverpool on 11 October and host PSG in the Champions League on the 14th.