Everton and Nottingham Forest face the threat of points deductions this season after the Premier League said the clubs had confirmed they were in breach of the competition’s financial rules.

Here, the PA news agency takes a closer look.

What has happened?

The Premier League says Everton and Forest have confirmed to it that they are in breach of the competition’s profitability and sustainability rules (PSR), having incurred losses above permitted levels for the assessment period up to the end of last season. Independent commissions will now be appointed to determine the appropriate sanctions, the league said in a statement on Monday afternoon.

What are the PSR?

The intention of these regulations is to ensure clubs are run sustainably. They have been in place for over a decade. Clubs are in breach of PSR if their losses over the assessment period – usually three seasons but in this case 2022-23, 2021-22 and an average of the two Covid-affected seasons before that – exceed £105m. Losses related to investment in infrastructure spending and other areas such as youth and women’s football are “added back” and not included within the calculation of loss. Forest’s maximum permitted loss was £61m, with the threshold reduced by £22m for each season that they were in the Championship during the assessment period. Critics of PSR say the rules lock in advantage for the bigger clubs with higher revenues and prevent ambitious clubs from challenging the elite.

What have the affected clubs said?

Forest say they intend to “continue to co-operate fully with the Premier League” and that they are “confident of a speedy and fair resolution”. Everton, who are already appealing against a 10-point penalty imposed by an independent commission in November in relation to an earlier PSR breach, released a much more bullish statement which highlighted what they see as “a clear deficiency” in the league’s rules. The club are understood to feel they are the subject of ‘double jeopardy’, and that league rules do not prevent a club being sanctioned for breaches which have already been subject to punishment.

What happens now?

Clubs agreed a new expedited process to deal with PSR breaches at their most recent annual general meeting in summer 2023. Under that process, Everton and Forest have 14 days to respond to Monday’s complaint from the Premier League, and hearings must conclude within 12 weeks of the complaint being issued. The commission’s decision must be handed down within seven days of the hearing’s conclusion to allow time for the appeal process, which must be complete no later than June 1 – the point at which promoted clubs gain their Premier League ‘shares’. In Everton’s case, they say the ‘in-season’ process means they must defend the league’s complaint before the appeal against the November sanction has even been heard.

If Everton and Forest’s cases will be dealt with this season, why is the Manchester City case still rumbling on?

In simple terms, because the City case is so much more complex. Although the league announced City had been referred to an independent commission last February, the size and scope of the case means it will take much longer to resolve. Sources close to the league point out that even if a case of an equivalent magnitude happened now, since the adoption of the ‘in-season’ process, it could not be dealt with under an expedited process.

Everton and Nottingham Forest are facing possible points deductions over alleged breaches of the Premier League’s financial rules.

The league issued a statement on Monday afternoon which claimed the clubs had confirmed to it that they had breached profitability and sustainability rules after incurring losses above the permitted threshold for the assessment period up to and including the 2022-23 season.

Both cases have now been referred to the chair of the independent judicial panel, who will appoint separate commissions to determine the appropriate sanction, the league said.

The clubs could face points penalties, with Everton having been docked 10 points last November over an earlier PSR breach. That sanction is the subject of an appeal.

The league’s statement, which came shortly after each club had released their own statements acknowledging a referral, read: “Everton FC and Nottingham Forest FC have each confirmed to the Premier League that they are in breach of the league’s Profitability and Sustainability Rules (PSR).

“This is as a result of sustaining losses above the permitted thresholds for the assessment period ending season 2022-23.

“In accordance with Premier League rules, both cases have now been referred to the chair of the judicial panel, who will appoint separate commissions to determine the appropriate sanction.

“Commissions are independent of the Premier League and member clubs. The proceedings are heard in private with the commissions’ final decisions made public on the Premier League’s website. The league will make no further comment until that time.”

Everton issued a statement which read: “Everton Football Club acknowledges the Premier League’s decision to refer a breach of Profit & Sustainability rules (PSR) for the assessment period ending with the 2022-23 season to an independent Premier League commission.

“This relates to a period which covers seasons 2019-20, 2020-21, 2021-22 and 2022-23. It therefore includes financial periods (201920, 2020/21 and 2021/22) for which the Club has already received a 10-point sanction. The Club is currently appealing that sanction.

“The Premier League does not have guidelines which prevent a club being sanctioned for alleged breaches in financial periods which have already been subject to punishment, unlike other governing bodies, including the EFL.

“As a result – and because of the Premier League’s new commitment to deal with such matters “in-season” – the club is in a position where it has had no option but to submit a PSR calculation which remains subject to change, pending the outcome of the appeal.

“The club must now defend another Premier League complaint which includes the very same financial periods for which it has already been sanctioned, before that appeal has even been heard. The club takes the view that this results from a clear deficiency in the Premier League’s rules.

“Everton can assure its fans that it will continue to defend its position during the ongoing appeal and, should it be required to do so, at any future commission – and that the impact on supporters will be reflected as part of that process.”

Forest’s statement read: “Nottingham Forest acknowledges the statement from the Premier League confirming that the club has today been charged with a breach of the league’s Profitability and Sustainability Rules.

“The club intends to continue to co-operate fully with the Premier League on this matter and are confident of a speedy and fair resolution.”

The clubs have been contacted by the PA news agency over the Premier League’s assertion that they have confirmed they are in breach of the rules.

Everton and Nottingham Forest have confirmed to the Premier League that they are in breach of the competition’s financial rules, the league has said.

The league issued a statement on Monday afternoon which stated the clubs had confirmed to it that they had breached profitability and sustainability rules (PSR) after sustaining losses above the permitted threshold for the assessment period up to and including the 2022-23 season.

Both cases have now been referred to the chair of the independent judicial panel, who will appoint separate commissions to determine the appropriate sanction.

The clubs could face points penalties, with Everton having been docked 10 points last November over an earlier PSR breach. That sanction is the subject of an appeal.

The league’s statement, which came shortly after each club had released their own statements confirming a referral, read: “Everton FC and Nottingham Forest FC have each confirmed to the Premier League that they are in breach of the league’s Profitability and Sustainability Rules (PSR).

“This is as a result of sustaining losses above the permitted thresholds for the assessment period ending season 2022-23.

“In accordance with Premier League rules, both cases have now been referred to the chair of the judicial panel, who will appoint separate commissions to determine the appropriate sanction.

“Commissions are independent of the Premier League and member clubs. The proceedings are heard in private with the commissions’ final decisions made public on the Premier League’s website. The league will make no further comment until that time.”

Everton and Nottingham Forest have confirmed to the Premier League that they are in breach of the competition’s financial rules, the league has said.

The league issued a statement on Monday afternoon which stated the clubs had confirmed to it that they had breached profitability and sustainability rules (PSR) after sustaining losses above the permitted threshold for the assessment period up to and including the 2022-23 season.

Both cases have now been referred to the chair of the independent judicial panel, who will appoint separate commissions to determine the appropriate sanction.

The clubs could face points penalties, with Everton having been docked 10 points last November over an earlier PSR breach. That sanction is the subject of an appeal.

The league’s statement, which came shortly after each club had released their own statements confirming a referral, read: “Everton FC and Nottingham Forest FC have each confirmed to the Premier League that they are in breach of the league’s Profitability and Sustainability Rules (PSR).

“This is as a result of sustaining losses above the permitted thresholds for the assessment period ending season 2022-23.

“In accordance with Premier League rules, both cases have now been referred to the chair of the judicial panel, who will appoint separate commissions to determine the appropriate sanction.

“Commissions are independent of the Premier League and member clubs. The proceedings are heard in private with the commissions’ final decisions made public on the Premier League’s website. The league will make no further comment until that time.”

Nottingham Forest defender Harry Toffolo hopes his experiences coming through mental health problems and gambling can help others tackle their own issues.

In September 2023, Toffolo was handed a suspended five-month ban after admitting 375 breaches of FA betting rules and was also fined just under £21,000. The investigation related to his time as a young player at Norwich and took in loan spells at Swindon, Rotherham, Peterborough and Scunthorpe between 2014 and 2017.

According to an independent regulatory commission, Toffolo’s deteriorating mental health and belief his football career was over were “very substantial mitigation” for him breaching the FA’s betting rules at that time.

The commission found Toffolo began placing bets on football, as well as other sports, when he was 18 and stopped at 21, with stakes “generally small”. Those included two 25p wagers on himself to score in the 2015 League One play-off final at Wembley for Swindon, who lost 4-0 to Preston.

The 28-year-old told BBC Radio Nottingham of how he felt “mortified and ashamed” when he received an e-mail from the FA outlining the breaches, which saw him drop to the floor in a “full-on panic attack” as he “felt like I lost everything”.

Toffolo faced mental health struggles and loneliness during his spells away from Norwich, later moving to Millwall in 2018 and then Lincoln before joining Huddersfield during January 2020.

Having signed for Forest in July 2022, the defender helped them win promotion in the the Championship play-off final under former boss Steve Cooper and has since gone on to play regular Premier League football.

Toffolo is now an ambassador of Tricky to Talk, which is a club community trust programme aimed at getting people to speak openly about their mental health.

“Some people might get down by it (the FA’s disciplinary process), but I feel like I have more energy from it,” Toffolo said in an interview with BBC East Midlands Today.

“I feel strong, but I also feel a sense of responsibility now to try help and hope it never happens again to anybody else.

“It’s now down to me as a person to say ‘what can I do to help, how can I protect my children from putting them in this position?’. I feel inspired by it.

“Every day for five months, it was just about getting through them one by one.

“I got through it and my career has never been at such a high than it has been in the past two or three months.

“I feel the most complete I have ever felt in my life at this moment in time, on the basis that I feel I have almost nothing to lose because I thought I had lost everything.

“I feel extremely humbled that I have the opportunity to keep playing.

“I just go out there and I fight for the fans and fight for my family because I’m sitting here now and I’m extremely grateful to even have this opportunity to talk about it.”

Nottingham Forest boss Nuno Espirito Santo said his side’s winter break plans were in disarray after they were forced to an FA Cup third-round replay by Blackpool at the City Ground.

Forest needed to come from two goals down to earn a 2-2 draw with the League One side, who beat them 4-1 at this stage last season, meaning the tie will be decided at Bloomfield Road in the week commencing January 15.

The Premier League side were not due to play again until January 20 and were set to spend time together at St George’s Park, but plans will now change, as Nuno became the latest top-flight boss to bemoan third-round replays.

“We have to reorganise that,” Nuno said of the bonding trip to Burton. “When we decided that, we looked at what was best for the team. Now what is best for the team is to start preparing for the replay in Blackpool. That is the priority.

“It changes the plan. Now we have to reorganise and we won’t get a break because now the priority is the replay. We have to reorganise our plans.

“It is a reality. Everybody is aware there is a big congestion of games, fixtures are every day. It is something we have to look at.

“If you ask me personally, I think it should be finished on the day, extra time, penalties, and allow the players to have a little bit more time to recover.

“Premier League teams are suffering with that. You know the issues with injuries and one of the things is the amount of fixtures.

“Now the best for team is to start preparing for the replay.”

Forest could consider themselves lucky to get a second chance after conceding two goals in three first-half minutes through Jordan Lawrence-Gabriel and Albie Morgan.

Nicolas Dominguez and Morgan Gibbs-White scored either side of half-time but Forest could not find a winner, condemning them to a trip to the Fylde coast, where they were well beaten last term.

Blackpool boss Neil Critchley suggested Premier League managers who have spoken out against replays, including Liverpool’s Jurgen Klopp and Brentford’s Thomas Frank, should “get on with it” as his side completed their 35th game of the season.

“I can’t go against Jurgen Klopp, he’s the boss!” the former Liverpool academy manager quipped. “But I can’t wait – replay at Bloomfield Road.

“I don’t think they should be scrapped at all. It is so important for football in general. The level now between the Premier League and the rest is getting wider and wider – it is harder to cause an upset.

“It is such an achievement to cause an upset. So if you get a second chance to do it, we’d rip your hand off for that. We are delighted we have got a replay. Yeah it’s a busy schedule, but so what, get on with it.

“This was our 35th game of the season. The Premier League teams haven’t played that. They get international breaks, time off. We don’t. I remember going when there was third games and fourth games – brilliant.

“Get on with it. Look at the resources, the finance, the staffing… we don’t have that. It’s tough, get on with it, let’s play football.”

Nottingham Forest had to come from two goals down to avoid FA Cup third-round history repeating itself as they earned a 2-2 draw with League One Blackpool.

Forest looked like heading out to the Seasiders at this stage for a second straight year when they conceded twice in three first-half minutes, with Jordan Lawrence-Gabriel and Albie Morgan getting the goals.

But the Premier League outfit hit back with goals from Nicolas Dominguez and Morgan Gibbs-White either side of the break.

They could not find a winner, though, meaning the tie will be settled with a replay at Bloomfield Road, where Forest were beaten 4-1 last season.

After a flat opening 20 minutes, the game burst into life as Forest had their first sight of goal when Chris Wood latched onto Gibbs-White’s excellent pass but could not keep his effort down.

And it hurt Forest as before they knew it they were 2-0 down, with Blackpool hitting them with a double salvo.

In the 25th minute Gonzalo Montiel’s poor clearance fell straight to Lawrence-Gabriel, who expertly headed home from 12 yards against his former club and was almost apologetic in his celebration.

Two minutes and 46 seconds later Blackpool were in dreamland as Morgan was left unmarked at the far post and he squeezed home CJ Hamilton’s cross.

Forest needed to improve and got themselves back in it in the 39th minute as Dominguez powered home Montiel’s cross with a well-placed header.

They should have gone in level as Gibbs-White slipped in Wood but the in-form New Zealand striker clipped just wide.

Head coach Nuno Espirito Santo sent the hosts back out early for the second half and they drew themselves level in the 56th minute with the goal of the game as Gibbs-White received the ball on the edge of the area from Callum Hudson-Odoi and arrowed an unstoppable drive into the corner.

Forest ramped up the pressure and should have taken the lead but Ryan Yates headed Danilo’s cross straight at Daniel Grimshaw, with the Blackpool goalkeeper also saving Hudson-Odoi’s late shot.

But they could not find the winner, Wood’s failure to connect with Hudson-Odoi’s cross ensuring it ended all square, with a replay scheduled to take place the week commencing January 15.

Christian Eriksen says Manchester United must iron out their inconsistencies after a limp defeat at Nottingham Forest that was “hard to swallow” but “nothing new”.

Erik ten Hag’s side have seen forward momentum followed by setbacks on numerous occasions this season, with the conclusion to 2023 epitomising their ongoing issues.

Old Trafford was rocking on Boxing Day as United secured a brilliant 3-2 comeback against Aston Villa, but their performance regressed on the banks of the Trent on Saturday evening.

Morgan Gibbs-White’s late strike sealed Forest a memorable 2-1 triumph as United suffered a 21st defeat of the calendar year, and 14th in all competitions of a chastening campaign.

“Disappointed,” midfielder Eriksen said when summing up the dressing room mood. “I think we came out with the belief that we’re going to get the three points.

“I think in the biggest part of the game we were in a good position to get the three points.

“Obviously the goals were tough, the moments we conceded, but, in the end, we have zero points which is not good enough.”

United were dealing with a string of absentees at the City Ground, including Boxing Day matchwinner Rasmus Hojlund through illness.

That offers some mitigation but the overall performance was far too meek and loose, only increasing the pressure on under-fire Ten Hag and his players.

“We have to look forward, we have to work to get back,” Eriksen said.

“I mean, this season has been a lot of ups and downs, so it’s nothing new for us.

“This of course is hard to swallow, but we have to get back up and there’s no other way than focus on the next game.”

United return to action at Wigan in the FA Cup third round on January 8 and then host Tottenham in what is their only scheduled January fixture in the Premier League.

“(We must) be together as a team,” Eriksen told MUTV. “I mean, in all careers, all football clubs, there’ll be ups and downs and you have to go through them.

“I’ve personally found the best way forward is to work hard and really look ahead, and I think that’ll be the same for us as players that we have to put this behind us.

“First of all, of course, see what has gone wrong and change a few things, but in the end to work hard and try to get through to the next one.”

While United nurse their wounds, Forest head into 2024 buoyed by two impressive scalps in five days.

Chris Wood’s hat-trick secured a 3-1 win at Newcastle on Boxing Day and Saturday’s heroics at the City Ground wrapped up a first win against United since 1994.

Nuno Espirito Santo has overseen quite the change in fortunes since replacing popular  Steve Cooper on December 20 but the Forest manager knows there is much more to come from his players.

“They are working hard,” the Portuguese said. “They are believing in themselves.

“They are working as a team and helping each other, not only with the ball but without the ball.

“We have a lot of things to improve but the credit goes to them. It’s them, it’s them, they are reacting very well.

“We give them belief by telling them to try to find each other, try to play, because that’s the only way that you can evolve as a team.

“If you don’t try things, if you don’t make mistakes, the important thing is the reaction to the mistakes, so they are doing that.

“But there is a long way to go. We are here and all of us know this is just the beginning.”

Under-fire Erik ten Hag says misfiring Manchester United have to “step up” and find a modicum of consistency after Nottingham Forest inflicted their 14th defeat of a chastening season.

A year that began with positivity and silverware ended with the Red Devils under intense scrutiny given they are already out of Europe, the Carabao Cup and Premier League title race.

United have been infuriatingly inconsistent throughout the campaign, epitomised by the thrilling 3-2 Boxing Day turnaround against Aston Villa being followed up Saturday’s limp 2-1 loss at Forest.

“One thing is clear we are not consistent,” boss Ten Hag said. “We can beat the best teams in the league, but we also lose games we should win, and I think today was one of them.

“We always have to swap (players due to absentees). I don’t think I talk a lot about players we don’t have. Every time I am telling it doesn’t matter who we line up, we have to win.

“But the routines are not there if every time we have to swap.

“Today is another example. When (Rasmus) Hojlund is ill, we have to swap our frontline and we have seen it in the first half there was no speed in the game there.”

This was quite the comedown from the Boxing Day victory against Villa and the positivity some fans felt after the Christmas Eve announcement that Sir Jim Ratcliffe is becoming minority owner.

INEOS are taking responsibility for the footballing operations and Ten Hag said on Friday that he was convinced they wanted to keep him on as manager.

Sir Dave Brailsford, INEOS’ director of sport, watched Saturday’s game in the directors’ box alongside Sir Alex Ferguson, whose final league title in 2013 looks unlikely to be added to anytime soon.

“They know me and they know when I have a squad what is available, then the results will be there,” Ten Hag said.

“We are already proving against the top teams we can go head to head, so I’m convinced and have strong belief we get more progress in this team, that we get more consistency in.

“I think this is part of a project. We were overperforming last year. This year so, far, we are underperforming.

“We have to do better, we have to step up and I have to lead that process.”

The performances have made as grim viewing as the results, with this United’s 14th loss of the season in all competitions and 21st in total of 2023.

Asked if he is confident of things improving, Ten Hag said: “Yeah, of course I believe that.

“I know when players are returning, then I am sure this side will be stronger.

“You have to clinically analyse this, then we know where it’s come from. We have a lack of routines, we have to work on that.”

The post-match analysis will be dominated by United, but this was Forest’s night.

Four days on from winning 3-1 at Newcastle, new manager Nuno Espirito Santo celebrated his first home win in charge as they beat the Red Devils for the first time since 1994.

Morgan Gibbs-White’s late strike from the edge of the box wrapped up a memorable triumph after Marcus Rashford had capitalised on a terrible Matt Turner pass to cancel out Nicolas Dominguez’s opener.

“They did the job, the players played well,” Forest boss Espirito Santo said. “I think the team was compact.

“In the first half, I think we controlled pretty well the game, we defend well. We had good spells of possession, didn’t finish too much actions.

“Much better in the second half, we start to combine. First goal, good movement, good combination and good finish.

“We concede and it seems we’re going to be in trouble but the reaction was immediate, it showed character, so the players should enjoy the video because they did a fantastic job.

“And the fans, we cannot thank them enough so let’s enjoy this moment together.”

Morgan Gibbs-White fired Nottingham Forest to a first victory against Manchester United since 1994 as Erik ten Hag’s side ended a topsy-turvy year with a whimper.

The Red Devils had won the sides’ last 11 meetings in all competitions, but new boss Nuno Espirito Santo would celebrate a memorable second win in just five days.

Gibbs-White’s super late strike from the edge of the box wrapped up a memorable 2-1 triumph after Marcus Rashford had capitalised on a terrible Matt Turner pass to cancel out Nicolas Dominguez’s opener.

This was United’s 14th defeat in all competitions this term and a miserable end to the year for a side that were a pale imitation of the one that roared back to beat Aston Villa on Boxing Day.

Match-winner Rasmus Hojlund was absent through illness and Ten Hag’s team underperformed at the City Ground, where a forgettable first half made way for a pulsating second period.

Rodriguez fired Forest ahead in the 64th minute, only for under-fire Turner to see a poor pass cut out as Rashford went on to rifle home a 78th-minute leveller.

But the goalkeeper helped make amends four minutes later, denying Christian Eriksen before the hosts raced up the field and Gibbs-White slammed the hosts back ahead.

Turner held firm in stoppage time to ensure Forest beat United at home for the first time since 1992.

INEOS director of sport Sir Dave Brailsford was an interested observer alongside Sir Alex Ferguson on the banks of the Trent, where Kobbie Mainoo heading away an early Dominguez attempt.

Chris Wood, brimming with confidence after his hat-trick at Newcastle on Boxing Day, drove off target before United survived an 11th-minute scare.

Former United talent Anthony Elanga drove a cross in front the left and Raphael Varane’s awkward attempt to cut it out took it over helpless Andre Onana and across the face of goal.

The Forest faithful bellowed “you’re not famous anymore” as their side continued in the ascendancy, thanks in no small part to United’s poor decision making and passing.

The home side crowded out Ten Hag’s men in attacking areas, just as they did when Aaron Wan-Bissaka saw a shot blocked shortly after Ryan Yates scooped over at the other end.

A forgettable first half limped on until the break, when Scott McTominay replaced Mainoo.

Ten Hag would also take off Antony in the 54th minute to Forest chants of “what a waste of money” as Amad Diallo made his first United appearance in two years.

A minute later, misfiring United nearly went ahead through the unlikely source of Diogo Dalot. The full-back’s first-time drive from distance came back off the right-hand post.

But, in truth, Forest had emerged from half-time with more bite to their play and the City Ground was rocking in the 64th minute.

Elanga played into right-back Gonzalo Montiel, who followed an expert touch with a smart cutback for compatriot Dominguez to stroke a right-footed effort into the bottom corner.

It was an excellent strike that sparked chants of “you’re getting sacked in the morning” being aimed at Ten Hag.

Alejandro Garnacho sent an acrobatic effort into the ground and onto the roof of the net as United sought a leveller that Turner was soon relieved not to gift them.

The Forest goalkeeper’s miskick flew up in the air but bounced back to him. His blushes would not be spared for long, though.

Turner saw a lax pass out from the back cut out by Garnacho, who squared for Rashford to level in the 78th minute.

Forest fans went ballistic after the goalkeeper’s latest error and there were murmurs when he next touched the ball.

But Turner’s blushes were spared by stopping Eriksen, sparking a Forest break. Elanga squared for Gibbs-White and the man of the match curled beyond Onana into the bottom corner.

The stadium erupted, just as it did midway through 10 minutes of stoppage time when Turner brilliantly tipped over a deflected Fernandes volley.

Amad was also denied before the final whistle saw players collapse to the turf.

Aston Villa scored a late penalty to beat strugglers Burnley 3-2 and move second in the Premier League before Manchester United slumped to a 2-1 defeat at Nottingham Forest.

Villa – who lost 3-2 at Manchester United on Boxing Day after leading 2-0 – went ahead in the 28th minute through Leon Bailey.

The Clarets were back on level terms just three minutes later when Zeki Amdouni fired home from close range following a free-kick.

Burnley had the ball in the net again, but Lyle Foster’s effort was ruled out for offside before Moussa Diaby then added a second for Villa in the 42nd minute.

The visitors were reduced to 10 men in the 56th minute when midfielder Sander Berge was given a second caution for tugging back Douglas Luiz.

Foster, though, hauled Burnley level with 20 minutes left – this time his goal allowed to stand following a VAR review.

Just when it looked like Vincent Kompany’s men would hold out for a welcome point, Aaron Ramsey fouled Jhon Duran to concede an 89th-minute penalty. Luiz sent his spot-kick on to the underside of the crossbar and into the roof of the net to secure another home win for Villa.

In Saturday’s late kick-off, Manchester United were beaten 2-1 at Nottingham Forest, who secured a second straight win for new boss Nuno Espirito Santo. After a low-key first half, Forest went ahead just after the hour when Nicolas Dominguez swept in a low cross from Gonzalo Montiel.

United were level in the 78th minute after a poor clearance from Forest keeper Matt Turner was punished as Alejandro Garnacho squared for Marcus Rashford to equalise.

Forest, though, were back in front again just four minutes later when Morgan Gibbs-White curled a fine strike into the far corner to leave United in seventh place – nine points off the top four.

Manchester City beat Sheffield United 2-0 at the Ethiad Stadium to move third, above Arsenal on goal difference.

Rodri gave City the lead in the 14th minute with a low finish into the bottom corner after good hold-up play by Phil Foden.

Midfielder Jack Grealish – whose Cheshire home had been burgled while he was away playing at Everton on Wednesday night – was taken off early in the second half and replaced by Oscar Bobb.

Julian Alvarez doubled City’s lead just after the hour from close range after Bobb had played in Foden.

Earlier, Chelsea survived a spirited late fightback by Luton to win 3-2 at Kenilworth Road.

Mauricio Pochettino’s team had looked to be cruising to a first away victory since early November following a brace from Cole Palmer – his second goal showing fine close control – either side of Noni Madueke’s strike just before half-time.

Luton, though, set up a tense final 10 minutes after Ross Barkley scored against his former club before Elijah Adebayo pulled another back late on, but the Blues held out.

Michael Olise scored twice as Crystal Palace returned to winning ways after coming from behind to beat Brentford 3-1 at Selhurst Park.

Keane Lewis-Potter fired the Bees into an early lead after just two minutes, the goal given following a lengthy VAR check for a possible offside.

Palace were soon back on level terms in the 14th minute when Olise volleyed in at the back post before Eberechi Eze completed the turnaround shortly before half-time.

Olise fired in a well-taken second from the edge of the penalty area in the 58th minute as Palace ended an eight-match winless run.

Wolves maintained their good form with a 3-0 win over relegation-battlers Everton at Molineux.

Captain Max Kilman put Wolves in front in the 25th minute following a scramble in the penalty area, which was only his second goal for the club. The players celebrated by holding up a shirt in support of Mario Lemina following the death of his father.

Wolves doubled their lead early in the second half through a close-range finish from Matheus Cunha and Craig Dawson added a third on the hour.

Hwang Hee-chan and Pedro Neto both saw goals disallowed for offside as Gary O’Neil’s well-drilled went on to close out a third straight win.

Manchester United boss Erik ten Hag is confident Sir Jim Ratcliffe’s INEOS Group want to work with him and believes the incoming minority owners can help the club fulfil their lofty ambitions.

The Old Trafford giants announced on Christmas Eve that a long-awaited deal has been reached for boyhood fan Ratcliffe to buy a 25 per cent stake in the Premier League outfit.

INEOS is taking responsibility for United’s footballing operations under the terms of a deal that is expected to take four to six weeks to receive regulatory approval.

Sir Dave Brailsford, INEOS’ director of sport, was at Old Trafford on Boxing Day for the stunning 3-2 turnaround against Aston Villa, and Ten Hag says he will be speaking to the new minority owners soon.

“The schedule is so condensed so I didn’t have the time so far to speak with them, but it will come and I look forward (to it),” the United boss, who has been the subject of scrutiny and criticism this season, said.

“They want to work with me, I want to work with them. We will have the conversations, the meetings, so we will see.”

Asked if he is expecting INEOS to be a regular presence at United’s Carrington training base, Ten Hag said ahead of Saturday’s trip to Nottingham Forest: “I’m focused on the game so far.

“So, I said, no, in this moment I don’t want to have distractions but in the coming days, weeks, there will be time for this and then I know more.

“But I think it’s a good thing, it’s very positive and, as I said, we are looking really forward to working together.

“INEOS wants to work with me, in this structure, and I want to work with them.”

The fact Ten Hag repeated his belief that Ratcliffe’s team wanted to work with him seemed to suggest he has had some kind of assurances.

“From the start of the process I was kept informed,” the Dutchman said when that theory was put to him. “First by (departing chief executive) Richard Arnold, later on by (interim chief executive) Patrick Stewart.

“So I know everything, I know every detail, how the meetings and how the talks are, how the agreements are. Now it just has to settle down, give us some time.

“I have to talk with them and not with you about this and then we will see but I’m sure, I’m very positive about the messages I have been given.”

Under the terms of the agreement, INEOS will be consulted on football matters as they await ratification for a deal that Ten Hag believes can help awaken what have become stumbling giants.

Off the field, Ratcliffe has committed £236.7million to enable future investment into Old Trafford, while INEOS Sport’s widespread experience could prove beneficial on the pitch.

As well as interests varying from cycling to sailing and Formula One to rugby, Ratcliffe owns French football club Nice – currently second in Ligue 1 – and Swiss Super League team Lausanne-Sport.

“In other clubs, they have experience,” Ten Hag said. “In other sports, they have a lot of experience, a lot about performance, so they have a lot of knowledge.

“I’m really looking forward to (seeing) how they can contribute and I’m sure they can.

“We have to pick the things. Football is a very complicated sport, especially in the top, so I’m sure they will contribute, they will help us to achieve our high ambitions.”

Ten Hag has made it clear during his reign that United have to become regular trophy contenders once again, but FA Cup glory is all they can fight for this term.

Out of Europe, the Carabao Cup and Premier League title race, the Red Devils end of a topsy-turvy 2023 at rejuvenated Forest on Saturday evening.

Anthony Martial remains unwell and unavailable on a lengthy injury list that Ten Hag says will soon ease, with Lisandro Martinez, Casemiro and Mason Mount due back in mid-January.

“I think we are very optimistic,” he said looking ahead to the second half of the season.

“When the players return and now the luck is a little bit on our side now in the matter of injuries, then (it will be like) we have five or six new signings in January.”

Erik ten Hag is confident incoming minority owners INEOS want to work with him despite admitting he has yet to speak to Manchester United’s new head of football operations.

The Old Trafford giants announced on Christmas Eve that a long-awaited deal has been reached for Sir Jim Ratcliffe to buy a 25 per cent stake in the Premier League club.

INEOS is taking responsibility for United’s footballing operations under the terms of a deal that is expected to take four to six weeks to receive regulatory approval.

Sir Dave Brailsford, INEOS’ director of sport, was at Old Trafford on Boxing Day for the stunning 3-2 turnaround against Aston Villa, and Ten Hag says he will be speaking to the new minority owners soon.

“The schedule is so condensed so I didn’t have the time so far to speak with them, but it will come and I look forward (to it),” the United boss, who has been the subject of scrutiny and criticism this season, said.

“They want to work with me, I want to work with them. We will have the conversations, the meetings, so we will see.”

Asked if he is expecting INEOS to be a regular presence at United’s Carrington training base, Ten Hag said ahead of Saturday’s trip to Nottingham Forest: “I’m focused on the game so far.

“So, I said, no, in this moment I don’t want to have distractions but in the coming days, weeks, there will be time for this and then I know more.

“But I think it’s a good thing, it’s very positive and, as I said, we are looking really forward to work together.

“INEOS wants to work with me, in this structure, and I want to work with them.”

The United States Securities and Exchange Commission filing related to the deal contains a provision guaranteeing that INEOS will be consulted on football matters at United in the interim.

This includes “appointing, dismissing or accepting the resignation of any director of football or first team manager of the company” as well as entering into or continuing any discussion concerning the purchase or sale of any player.

“We always want to win and it doesn’t matter who is in the lead (of the club),” Ten Hag said.

“We are appointed here to win, so in this area we need a winning culture no matter who is in the lead, no matter who is the owner. But, of course, the owners can inspire you.”

United head to Forest looking to build on Tuesday’s thrilling triumph against Villa at the end of a topsy-turvy 2023.

“I don’t think (players will be back), so it will be a similar squad as we had against Villa,” Ten Hag said.

“You see with them the reaction when the new manager (Nuno Espirito Santo) is coming in, you see the spirit. We have to be ready for that and it’s always about us but be aware of it.

“Be aware they have the right spirit and they built the confidence but that is what we did as well, so we have to continue in the performance.”

The trip to the City Ground could prove Andre Onana’s final United appearance for a while after the goalkeeper was named in Cameroon’s squad for the Africa Cup of Nations.

“The situation is that we’re talking,” Ten Hag added.

“We have good relationships with all the federations – it’s about Sofyan (Amrabat), it’s about Hannibal (Mejbri), it’s about Andre – so we are talking with them.”

What the papers say

Mohamed Salah remains a target for clubs in the Saudi Pro League but they will have to wait beyond January, according to the Daily Mirror. Liverpool are not expected to agree to a mid-season sale for the 31-year-old forward with bids expected to come in the summer.

Arsenal manager Mikel Arteta is likely to concentrate on loan deals in January, reports the Daily Mirror. The club needs to offload players before making any signings with reinforcements on the cards after a string of injuries.

Steve Cooper has emerged as a potential option as manager at Crystal Palace after his sacking at Nottingham Forest, according to The Daily Telegraph. Roy Hodgson’s future in charge of the club is uncertain.

Crystal Palace are interested in Paris St Germain striker Hugo Ekitike, 21, reports the Evening Standard. Palace have also been linked with Sunderland’s 21-year-old French midfielder Pierre Ekwah.

Social media round-upPlayers to watch

Dan Gore: Borussia Dortmund are keen on Manchester United’s 19-year-old English winger, reports Football Insider.

Serhou Guirassy: Manchester United, Tottenham and AC Milan are interested in the Guinea striker, 27, who is preparing to leave Stuttgart in January, according to Gazzetta dello Sport in Italy.

Hat-trick hero Chris Wood has warned Nottingham Forest their Boxing Day triumph at Newcastle will count for nothing unless they build upon it.

Forest dragged themselves into 16th place in the Premier League table with a superb 3-1 victory at St James’ Park, but they remain only two points clear of the relegation zone heading into Saturday’s mouth-watering home clash with Manchester United.

Wood’s treble capped an impressive display and handed new boss Nuno Espirito Santo a first win in his second game at the helm, but the 32-year-old New Zealand international knows it can only be considered a start.

View this post on Instagram

A post shared by Nottingham Forest (@officialnffc)

He told Forest TV: “It’s most definitely a step in the right direction. I would never say ‘turned a corner’ because it is only one game and we need to remember than one game doesn’t make four or five.

“We need to work ahead and it’s not going to guarantee that we’re going to play well in the next game. We have to make sure we play well in the next game. It’s only on us as players and staff – and the fans getting behind us, that really helps.

“But I’m sure it will be bouncing, the City Ground, come the 30th.”

Forest showed real character as well as flair and deadly finishing on Tyneside as they fought back from Alexander Isak’s 23rd-minute penalty to level when Wood tapped home from the impressive Anthony Elanga’s pinpoint cross.

The frontman, who left Newcastle for the City Ground during the summer, then produced two deft finishes to make the most of defence-splitting passes from first Elanga and then defender Murillo and wrap up the win.

He said: “Look, we know Newcastle are a a top, top side – I know it first had – and we knew coming here was going to be very tough. They’re a good side, good players.

“They weren’t in the Champions league for no reason and they’re not near the top of the league for no reason because they are a good side.

“We just had to keep working on what we could do. We took risks, we took chances – sometimes they paid off, and sometimes they didn’t and we got caught. But that’s the type of football we wanted to play, that’s what we were given the license to try to do, and thankfully it worked.”

Wood admitted his second Premier League hat-trick – his first came for Burnley in a 4-0 win at Wolves in April 2021 – prompted some mixed feelings, but was no less welcome as a result.

He said: “It is bittersweet, but it’s fantastic. I’m obviously over the moon with the performance of the lads and the goals and the three points, most importantly.

“It was an interesting place to come back to. I really enjoyed my time up here, I’ve got a lot of close friends up here and things like that. It’s bittersweet, but I’m definitely going to take it.”