In what could be a portent of the decision regarding Everton’s own contest of their second points deduction, Nottingham Forest have failed with an appeal against their four-point punishment for breaching Premier League Profitability and Sustainability rules (PSR).
Forest’s case was heard on 24 April and their Appeal Board elected to uphold the original decision reached by an independent commission to impose the sanction which was less than the one handed down to Everton last November.
Their original commission found Forest’s losses for the 2022-23 financial year breached their permitted upper threshold of £61m by £34.5m.
It means that the East Midlands club remain in 17th place and on 29 points, three clear of the relegation zone with two games left to play.
The three-person Board delivered a “unanimous” decision to uphold the original ruling by the commission, describing it as “commendably clear and comprehensive”.
“Some of the criticisms of the [original] decision have involved a minute examination of the words used by the commission,” the Board said.
“Decisions such as these should not be subjected to microscopic forensic examination and interpreted as if they were statutes which have been drafted by parliamentary counsel.
“Allegations of infelicities of language or errors which are not material to the ultimate decision add to the complexity and costs of proceedings and are rarely likely to lead to a successful challenge of a decision.”
Everton’s appeal against a two-point sanction levied in March is set to be heard in the final week of the season, with a swift decision expected before the final match of the campaign on 19 May.