Etihad Airways is seeking legal advice after criticising the Premier League’s handling of an independent commission’s findings against Manchester City. The league said City used sham commercial contracts in schemes that inflated revenue and understated costs by more than £900 million ($1.2 billion) over nearly a decade. Etihad, City’s principal sponsor since 2009, categorically rejected any finding or implication that it was involved in improper arrangements, saying it was neither contacted nor given an opportunity to provide information or challenge potentially damaging material. The airline said selective disclosure and public communication of the findings harmed its reputation, although it was not named in the published decision. City denied wrongdoing and plans to appeal, while the Premier League declined to comment on Etihad’s statement.