Everton are facing a second points deduction this season after being charged by the Premier League today for fresh breaches of financial fair play rules, with the club referred to another independent commission panel.
The Toffees have already been docked 10 points for a loss of £124.5million relating to a previous accounting period ending in 2021-22.
The club is currently preparing for an appeals process on that punishment, which the League alleges the club overspent by £19.5m.
And Everton, along with other Premier League sides including Nottingham Forest, today found out they face new charges for accounts relating to the accounting period ending in the 2022-23 season, for which all clubs filed their numbers by December 31.
Under a new system brought in by the League this season, charges are to be fast-tracked and dealt with by the end of this season, with any punishments applied to the current campaign. Any charged club will have a fortnight to respond, and an independent commission will be formed.
But that is different in Everton's case. Importantly, the current charge will not be heard until the appeals process for their original punishment of a 10-point deduction is completed, and the decision of said appeal could have a significant impact on any further commissions.
As the new charge relates to a four-year period up to summer 2023 - the two Covid-hit seasons count as one on the accounts - Everton face the possibility that they could be punished twice for effectively the same period they have already been sanctioned for.
The club believes it was compliant with Premier League guidelines, as it did for the previous alleged breach, and the crux of the argument between the two parties comes down to what losses are deemed
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