On April 8, the lawyer and former Manchester City financial advisor reacted on Twitter to the release of written reasons for the Toffees’ latest points deduction. The two-point sanction may not be the final outcome of the second breach of spending rules.

The panel decided not to rule on Everton’s ongoing dispute with the Premier League over £6.5 million in interest payments related to the new stadium development, which the league wants to include as a loss in profit and sustainability calculations but the club insists should not be because it has been audited in the stadium accounts [Giulia Bould, 8 April].

The Premier League has changed the regulations to speed the process, but the next hearing cannot be held before the end of the season. Borson believes the sanction could result in more than one point deduction.

He put it this way: “This second limb can’t be dealt with under the expedited process – so it means another *potential* point (surely not more) to be deducted in 24/25.”

Bramley Moore Dock Stadium to cost Everton a new point deduction?

In light of what Sean Dyche and his team have had to deal with this season, losing a single point may seem insignificant.

However, if Everton violates PSR rules for the third season in a row, it may not be a complete loss for the upcoming season.Perhaps it is preferable to defer the stadium interest issue if it means that no additional punishment is imposed on top of the eight already deducted this season, pending the Toffees’ second appeal, when the team has only recently recorded its first win of 2024 in what appears to be another nail-biting relegation battle.

But it is perplexing that, after all of the buildup and having the rules changed to ultimately punish Everton twice in one season, the commission could simply decide not to make a decision on an issue that has been a key part of the profit and sustainability arguments since the beginning, even if this one appears to have been broadly more sympathetic than the first.

And the fact that this implies that there may be significant developments related to this season that do not occur until the next campaign has the potential to create a fresh set of legal issues for everyone involved.

So what has already been a nasty process that appears to have generated nothing but recriminations seems to be about to continue in the same vein, even if the material consequence of a further punishment will possibly be reduced to a minimum

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