Everton and Nottingham Forest could be penalized points after new Premier League allegations

Everton and Nottingham Forest have been charged with violating Premier League financial fair play regulations. The Toffees are facing the risk of additional points deduction after being accused by the Premier League of breaking the rules again. The two clubs have 14 days to submit their formal answers to the complaints.

### Everton’s Appeal
Everton are appealing against their current sanction and are aggrieved at a case of double jeopardy when they have already been punished for 75 per cent of the accounting period. They are frustrated this latest case has been brought before the outcome of the appeal is known and when it could have a considerable impact on a new commission, as well as on Everton’s own PSR calculations. The club has accused the Premier League of having a clear deficiency in their rules and is vowing to mount a defense of their position.

### Nottingham Forest’s Statement
Forest brought in 43 players for a combined transfer spend of almost £300m over the past three transfer windows, in a bid to solidify their Premier League status following promotion from the Championship in 2022. Club officials are expected to contend that selling forward Brennan Johnson to Tottenham earlier would have balanced their books and cite this as part of their defense.

### Implications and Consequences
A second deduction could put Everton in the bottom three, while the latest commission for the 2019-23 period will not meet until the appeal against Everton’s 10-point deduction is heard. Everton is yet to release their accounts for the 2022-23 season, showing a loss attributed to the costs of their new ground and the loss of commercial contracts after Russia’s illegal invasion of Ukraine.

### Premier League’s Statement
The Premier League has confirmed that both Everton and Nottingham Forest are in breach of the league’s PSR, and both cases have been referred to the chair of the Judicial Panel for further proceedings. The League will make no further comment on the matter until the decisions have been made.