I've no intention of reading anything that obsessed and bitter lunatic writes but, if I remember rightly, he claimed at the time of the CAS hearing that Etihad were paying us far more than the amount in the contract. He claimed they'd paid us £220m over 3 years, making the deal worth £75m a year.
In fact, he'd missed out a year, one that UEFA didn't investigate (2014/15 or the following year, from memory). It wasn't explicitly stated why but my guess was that we staggered the payments, taking more than the annual contracted amount in those 3 years but less (if anything at all) in the unreported year.
In other words, Etihad may have contracted to pay us £55m a year but that didn't mean we couldn't vary the amount in any individual year to suit our needs. So in 2012/13, when we were trying to meet the first assessment, we needed more money after sacking Mancini and paying him out £20m contractual severance. Yet CAS were clear that the contractual relationship with Etihad had been met, with Etihad having received full value for their sponsorship.