Nottingham Forest are appealing the decision by an independent commission to deduct them four points for breaching the Premier League’s Profitability and Sustainability Rules.
The East Midlands club were found to have exceeded the permitted threshold for losses for the 2022-23 season by £34.5m, £15m more than Everton, yet were handed a smaller sanction than the six points that the Blues were docked after their appeal reduced the penalty from 10 points.
For that reason, there has been speculation as to whether Forest would end up appealing their sanction but they have now officially lodged their appeal having expressed their disappointment at being found guilty by the commission to begin with.
The outcome of Forest’s appeal has ramifications for Everton, not only in terms of any points they may be given back but also the timing of the next verdict. The Blues’ second independent panel is sitting today, tomorrow and Wednesday after which the Club will discover if they are to be deduced further points for a second breach.
All appeal decisions must be in by 24 May, five days after the season ends.