Everton are planning to appeal against their two-point deduction for a second breach of the Premier League’s profit and sustainability rules, but face yet another hearing and the prospect of further punishment.
The Toffees, who were docked six points earlier this season for breaking PSR rules in the assessment period up to the 2021-22 season, have been handed another penalty for the three-year cycle to 2022-23 after admitting a breach of £16.6million.
The punishment drops them one place to 16th in the Premier League table, two points above the relegation zone.
The independent commission was unable to decide on whether there was a further breach relating to costs of £6.5m. That case will be heard at an unspecified date, and the PA news agency understands any resulting penalty is likely to be applied next season.
The Premier League said in a statement: “An independent commission has given an immediate two-point deduction to Everton FC for a breach of the Premier League’s profitability and sustainability rules (PSRs) for the period ending season 2022/23.
“Over a three-day hearing last month, the independent commission heard evidence and arguments from the club in respect of a range of potential mitigating factors for its admitted breach of £16.6million, including the impact of its two successive PSR charges.
“Having done so, the commission determined the appropriate sanction to be a two-point deduction, taking effect immediately.
“The independent commission reaffirmed the principle that any breach of the PSRs is significant and justifies, indeed requires, a sporting sanction.”
The independent commission’s written reasons said there was an issue relating to the capitalisation of £6.5m and further interest which is yet to be settled.
“We accept that this defers the resolution of part of this dispute,” the independent commission said.
“The Commission is acutely aware that there are many stakeholders – to name some: the PL, Everton, the Everton fans, all other Premier League clubs, the public – interested in the speedy determination of these disciplinary proceedings.
“Nevertheless, in fairness to the parties in these proceedings, the Commission decided that the issues which remain cannot be dealt with in accordance with the timetable set out in the standard directions.”
With regard to the penalty that has been applied, the written reasons show the Premier League felt five points was the appropriate starting place for a sanction, comprised of three for the PSR breach and two for exceeding the upper loss threshold by 15.8 per cent – £16.6m.
But the independent commission knocked off two points as Everton had already been punished this season “for losses in years which overlap with the years at issue in these proceedings”.
A further point was reduced to a combination of the loss of sponsorship of Russian company USM and the fact the club admitted guilt at the first opportunity.
Despite that, Everton plan to appeal against the two-point punishment.
The Toffees said in a statement: “While the club’s position has been that no further sanction was appropriate, the club is pleased to see that the commission has given credit to the majority of the issues raised by the club, including the concept of double punishment, the significant mitigating circumstances facing the club due to the war in Ukraine, and the high level of co-operation and early admission of the club’s breach.
“Everton remains committed to working collaboratively with the league on all matters relating to PSR but is extremely concerned by the inconsistency of different commissions in respect of points deductions applied.
“The club would like to place on record its thanks to the Fan Advisory Board and other fan groups for their submissions during this process, and to all Evertonians for their ongoing patience and unstinting support.
“The club and its legal representatives have begun the preparations to appeal the commission’s decision.”
Everton found out in February that their appeal against the punishment dished out in November for their first PSR breach had been reduced from 10 points to six.
The appeal board rejected seven grounds for mitigation put forward by the club, but did find the original commission made legal errors.
Last month fellow Premier League strugglers Nottingham Forest were punished for their own PSR breach, leading them to be docked four points.
The Premier League said Forest admitted breaching those rules by £34.5m above their permitted threshold of £61m.
Forest are awaiting the results of their appeal.
Last month also saw Leicester referred to an independent commission by the Premier League for an alleged breach of PSR for the period ending 2022-23.
The Championship leaders went on to announce they had launched “urgent legal proceedings” against the Premier League and the EFL.
The Premier League has yet to issue an update on the 115 charges laid against Manchester City in February 2023 for alleged breaches of financial rules.
Premier League chief executive Richard Masters told MPs in January that a date had been set and the case was “progressing”.
Everton have seven Premier League matches remaining this season and travel to Chelsea next Monday.
The club remains in the midst of a protracted takeover, with owner Farhad Moshiri recently saying the sale was in “the home straight” after first agreeing a deal with prospective owners 777 Partners last September.
Newcastle 'determined to finish on a high' at Brentford, Howe insists
Eddie Howe says Newcastle United are "determined to finish on a high" when they travel to Brentford on the final day.
The Magpies, who are seventh in the Premier League, travel to the Gtech Community Stadium still in the hunt to secure European football for a second successive season.
Howe's side trail sixth-place Chelsea by three points but, boasting a superior goal difference, can leapfrog the Blues if they beat Brentford and Mauricio Pochettino's men lose at home to Bournemouth.
The Newcastle head coach knows their destiny is not in their hands, but urged his players to be ready to pounce.
"It's a big last day for us, there's no denying that," he told reporters during his pre-match press conference. "We go into game knowing we have to do our part, which is win the game.
"That is no mean feat, it's going to be a tough game, and then we're in the hands of other clubs.
"The players are determined to finish on a high. We could have got more from the last two games and we didn't.
"We have to do everything we can to do our part. What we don't want to do is for the other teams to make a mistake and we're not there to capitalise on it."
Meanwhile 16th-place Brentford, who can climb to 15th by bettering Everton's result at title-chasing Arsenal, are set to finish in the bottom six - their lowest final position in the Premier League.
Although Thomas Frank admits his sights are set on achieving bigger and better with the Bees, the head coach insists it has been a fruitful campaign with the club's top-flight status assured for another year at least.
"This season has been a good success," he said. "Every year you are in the Premier League is a success if you are a club of our stature. I just hate saying that because we want so much more.
"We want to be an asset to the league, we want to dream big and we want to do something special. But I am an optimistic person, I am positive, and I believe so much in this club.
"The culture is good. There's a good atmosphere. We are pulling in the same direction, we are aligned."
PLAYERS TO WATCH
Brentford - Bryan Mbeumo
Mbeumo has been directly involved in more goals than any other Brentford player in the Premier League this season with 15 (nine goals, six assists).
That is despite the winger playing just 24 of the Bees' 37 matches during the campaign.
Newcastle United - Anthony Gordon
Gordon has had a hand in two goals (one goal, one assist) in Newcastle's last two away games, taking his overall tally of direct goal involvements for the season to 21 (11 goals, 10 assists).
With Alexander Isak also boasting 21 involvements (20 goals, one assist), it marks the first time two Magpies players have reached that mark in a Premier League campaign since 1996-97, when Alan Shearer (25 goals, seven assists) and Les Ferdinand (16 goals, eight assists) achieved the feat.
MATCH PREDICTION: NEWCASTLE UNITED
Newcastle have prevailed in each of the last four meetings between the sides, and are unbeaten in all five Premier League encounters.
Brentford have only faced Crystal Palace (six) more in the competition without ever winning than against the Magpies (five).
Newcastle have lost their final league game in just one of the last nine seasons (winning seven, drawing one), with that sole defeat coming against champions Liverpool in 2019-20.
The Magpies are also unbeaten on each of the last six occasions they have finished a league season in London (winning five, drawing one).
You must go back to a 3-2 reverse at Tottenham on the final day of the 1972-73 campaign for their last such defeat.
OPTA WIN PROBABILITY
Brentford - 37%
Newcastle United - 34.9%
Draw - 28.1%
Klopp reflects on 'special' Liverpool stint as tenure draws to a close
Jurgen Klopp reflected on his "special" stint in charge of Liverpool ahead of his final game on Sunday.
Klopp will manage Liverpool for the last time when the Reds take on Wolves in their final Premier League match of the season.
Having taken over in 2015, Klopp has led Liverpool to their maiden Premier League title, a Champions League crown, the FA Cup, multiple EFL Cups, as well as the Super Cup and Club World Cup titles.
While this season's Premier League title challenge ultimately fizzled out, Klopp used his programme notes to laud his players and staff for their efforts.
He wrote: "If space allowed I could write name after name of people who I need to thank but there has never been a match programme of this size, so I will have to be more general. I could not be more appreciative of the players past and present who have served this club in the nine years that I have been here.
"What they have achieved in that time is special, not just in terms of the moments they have created and the success they have had, but also in the way they have underlined what it is to represent LFC.
"This will be the final time that we will see two of them – Joel Matip and Thiago Alcantara – at Anfield and I know they will be given the send-off that they deserve.
"You do not need me to tell you what they have achieved as individuals, you have experienced it all at first hand and as with others who have left us in recent seasons, they have more than made their mark on this club during a period which I think has been memorable for all of us.
"This will also be the end of an era for several members of our coaching and backroom staff who will also move on. To put it simply, I could not have more appreciation for the work that has been done by Pep Lijnders, Peter Krawietz, Vitor Matos, John Achterberg, Jack Robinson, Andreas Kornmayer, Andreas Schlumberger and Ray Haughan.
"The big positive for Liverpool is that no matter who is leaving, the club is still in a very, very good place. This season we aimed for the moon and ended up in the stars which is never too bad and the players and staff who are remaining are top, top class.
"Yes, they will have new leadership before too long but this is a club that is ready to take the journey in a new and exciting direction, not one that is ready for the journey to come to an end."
Feyenoord coach Arne Slot confirmed on Friday that he would be replacing Klopp.
PLAYERS TO WATCH
Liverpool - Mohamed Salah
Salah is set to make his 250th Premier League appearance for Liverpool in this match. The Egyptian already has the second-highest combined goals and assists tally by any player in their first 250 appearances for a single club in the competition (223 – 155 goals, 68 assists), behind only Thierry Henry for Arsenal (243 – 171 goals, 72 assists).
Wolves - Hwang Hee-chan
No Wolves player has scored more Premier League goals this season than Hwang Hee-chan (12). He gave his side the lead in the reverse fixture against Liverpool at Molineux – the last Wolves player to score home and away against the Reds in a league campaign was John Richards in 1972-73.
MATCH PREDICTION: LIVERPOOL WIN
Liverpool have conceded at least once in each of their last 10 Premier League home games. They last had a longer run without a league clean sheet at home between January and November 1954, a run of 17 games that included relegation to the second division.
Between Christmas Eve and March 9, only the current top three sides earned more points in the Premier League than Wolves (22 – W7 D1 L3). Since then, only Sheffield United (two) have won fewer points than Gary O’Neil's side (five), with Wolves winning just one of their last nine (D2 L6).
Wolves have lost eight and won just one of their nine Premier League games on MD38. Their win rate of 11 per cent on the final day is the lowest of any side currently in the competition, while their current run of losing seven consecutive such games is the joint-longest in English top-flight history.
Liverpool have won 13 of their last 14 Premier League meetings with Wolves, with the exception being a 3-0 loss at Molineux in February last season.
OPTA WIN PROBABILITY
Liverpool - 65.6%
Wolves - 12.7%
Draw - 21.7%
Man City star Foden scoops Premier League Player of the Year award
Phil Foden has been named the Premier League's Player of the Year, having been sensational for Manchester City this season.
Foden has scored 17 goals and provided a further eight assists in the top flight in 2023-24.
The 23-year-old has been pivotal in City's quest to win an unprecedented fourth Premier League title.
Pep Guaridola's team head into their final game of the season, in which they face West Ham at home, needing a win to guarantee the crown.
Only six players have bettered Foden's goal tally, with the attacker enjoying his most profitable scoring season for City.
Foden's 17 goals have come from an expected goals figure of 10, suggesting his finishing has been way above what would have been anticipated based on the quality of chances he has had.
The England international, meanwhile, has had 99 shots, and leads City's squad for chances created (68).
"To win this award is an achievement that I am extremely proud of," Foden told Man City's official website.
"Overall, I've been very happy with the way I have played this season and really pleased that I have been able to contribute with the goals and assists throughout the season.
"I'd like to thank all of the City staff, coaches and especially my teammates because without them this wouldn’t be possible.
"And I would also like to take this opportunity to thank everyone who voted for me as the award means a lot."
It is the fifth season in a row that a City player has won the award, with Kevin De Bruyne (2019-20, 2021-22), Ruben Dias (2020-21) and Erling Haaland (2022-23) having scooped it previously.
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