Everton points deduction: How key arguments played out after double jeopardy and sporting advantage disputes

Everton were plunged deeper into a relegation battle on Monday after the club was handed a two point penalty for its second breach of Premier League spending rules.

Having been found to have crossed the £105m limit for losses up to June 2022 by £19.5m, the club admitted that it overspent that threshold by £16.6m for the timeframe ending in June 2023. A hearing with the Premier League, before an independent three person panel, followed in March and the result was the club's second points deduction of the season.

The process is far from over, however, with Everton set to be the subject of at least two further hearings over its finances following its decision to appeal the latest verdict. Following the publication of that judgement, the ECHO looks at some of the key points - from double jeopardy to guilty pleas to the impact on Everton of the Russian invasion of Ukraine.

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Everton admitted the breach

A key starting point for analysis is that Everton admitted breaching the £105m threshold for losses from the start of this process, the club’s second offence under the Premier League profit and sustainability regulations (PSR).

There remains a dispute over the extent of the breach - one so complicated it will only be resolved after a separate hearing, most likely in the summer (more on this below). But this case proceeded on the basis that the club overspent by £16.6m with the arguments and punishment directly reflecting that.

That Everton accepted it broke the rules was an important part of this case. In its first case, which ultimately led to a