Everton and Nottingham Forest were accused on Monday of breaching the Premier League’s profitability and sustainability rules as both clubs face a potential points deduction.
According to Sky Sports, both clubs’ cases have been referred to the president of the judicial panel, who will appoint separate and independent commissions to determine the appropriate sanction.
Both Premier League teams face a points deduction and this result would be a blow especially for Everton.
The Merseyside club has been embroiled in a relegation battle this season after being deducted 10 points – the largest penalty in Premier League history – for breaches of profit and sustainability rules in November.
The Merseyside club is one place outside the relegation zone and without the deduction would be twelfth.
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Premier League clubs can lose a maximum of £105 million over a three-season period (£35 million per season). Because Forest spent two seasons in the Championship within the latest assessment period, the maximum loss they were allowed was £61m. Both clubs have gone beyond these markers, which has led to them being sanctioned.
A points deduction would be a fatal blow for Everton as it could essentially confirm their relegation from the English top flight, but the Toffees have made it clear they will not give up without a fight.