Real Madrid enter their Champions League quarter-final tie against Manchester City as favourites due to their counterattacking prowess, believes former City loanee Kiki Musampa.

City became European champions for the first time last season as they won the treble, and they are seen by many as strong favourites to retain their crown this campaign.

However, Pep Guardiola's men have been handed a tough draw in the last eight, facing 14-time winners Madrid with a semi-final tie against Arsenal or Bayern Munich on the line.

It will be the third successive season in which City and Madrid have faced off in the Champions League's knockout stages following semi-final ties in 2021-22 and 2022-23, with the Santiago Bernabeu playing host to the first leg on Tuesday.

While Madrid have only won one of their last six Champions League matches against City (one draw, four defeats), Musampa – who spent the 2005-06 season on loan at the Etihad from Atletico Madrid – does not feel Los Blancos can ever be described as underdogs.

Musampa, an ambassador for ANF Sports, said: "I'm very excited. It's a very complicated and difficult game because Madrid are always Madrid. 

"I have experienced them in Spain and no matter how their form is or what type of players they have, they will always be the favourites and you need to be at your best, all of you, to beat Madrid in these games."

City's average possession share of 71.26 per cent is comfortably the highest in the Champions League proper this season, with Madrid ranking sixth by that metric with 57.37 per cent. 

However, Madrid's 31 direct attacks are at least 11 more than any other team has recorded in this edition of the competition (Bayern have 20), and Musampa feels their dynamism may give them the edge.

"One team will want to play, that's City, and Madrid are comfortable with dropping back and trying to counterattack," he said. 

"So, it's interesting from a tactical point of view. What will City do? We have seen a lot of times that they are vulnerable when the opponent is counterattacking them. 

"Nowadays, with Liverpool, I think Madrid are one of the best counterattacking teams. So, I think in the end it's going to be a very difficult game for City, but I hope they go through."

Essex underlined their Vitality County Championship title credentials as seamer Sam Cook spearheaded a comprehensive 254-run win over Nottinghamshire.

Cook took six for 14 to go with his first-innings hat-trick as the home side were bowled out for just 80 in their second innings. He finished with match figures of 10 for 73.

Strike partner Jamie Porter took three for 43 as Joe Clarke top-scored with a modest 19.

However, Essex face an anxious wait to see if they will suffer a points deduction after opener Feroze Khushi’s bat failed an on-field dimensions check during their second innings.

Joe Denly and Daniel Bell-Drummond both hit centuries as Kent survived a mid-morning scare to earn a draw with Somerset at Canterbury.

Kent were in trouble on 10 for two and again at 70 for three, but a partnership of 222 for the fourth wicket took the sting out of the contest and they closed on 290 for four declared.

Warwickshire and Worcestershire drew after bad weather ruined an intriguing game at Edgbaston.

Worcestershire were frustratingly denied a chance to press for victory on their return to Division One after a wet outfield prevented play before lunch.

In the sliver of play that was possible on the final day, they took their overnight score from 237 for two to 295 for three – a lead of 322.

The match between Lancashire and Surrey ended in a draw after no play was possible on the final day at Emirates Old Trafford.

The outfield remained too wet after heavy overnight rain and a morning shower, with umpires carrying out three inspections before finally pulling the plug at 2.15pm.

Durham and Hampshire also had to settle for a draw after rain prevented any play at Chester-le-Street.

After the opening three days at Seat Unique Riverside had been washed out, there had seemed a possibility of play on day four, but captains Scott Borthwick and James Vince shook hands on a draw following a midday inspection.

In Division Two, England star Harry Brook hit a stunning final-day 100 not out in his first competitive innings since December as Yorkshire and Leicestershire had to settle for an opening-round draw at Headingley.

Brook arrived at the crease four balls into day four of this weather-ravaged fixture, overnight rain and a wet outfield once again delaying the start of play.

Brook smashed 14 fours and two sixes in 69 balls, Yorkshire declaring immediately on 264 for six just before tea in order to improve a slow over rate from the first innings.

They did this successfully as spinners Dan Moriarty and Adam Lyth raced through 7.2 overs before the rain arrived at 4pm with Leicestershire on 26 without loss in their second innings. No more play was possible, with Yorkshire taking 12 points and Leicestershire 13.

Middlesex all-rounder Ryan Higgins recorded his highest first-class score of 221 as his side’s opener against Glamorgan at Lord’s drifted to an inevitable draw.

Higgins’ epic effort, which contained 21 fours and two sixes, was his first double-hundred and featured a ninth-wicket partnership of 114 with Tom Helm, who also posted a career-best 64. A share of the spoils had always seemed virtually guaranteed on a batting-friendly pitch where only 15 wickets fell in the course of four days.

Lewis McManus’ determined resistance and bad light frustrated Sussex’s bid to pull off an unlikely victory over Northamptonshire on a gripping final day at Hove.

McManus (13 not out) batted for an hour as four partners came and went and Northants lurched to 170 for nine before umpires decided it was too gloomy even for spin with the visitors ahead by 63.

The start of the new season at Derby ended in anti-climax and frustration when the match between Derbyshire and Gloucestershire was abandoned without a ball bowled due to bad weather.

Tiger Woods received a glowing review from playing partner Will Zalatoris after stepping up his preparations for the 88th Masters at Augusta National.

Woods has played fewer than five-and-a-half competitive rounds since undergoing ankle surgery in April last year after withdrawing from the Masters during the third round.

The 48-year-old returned to action in December’s Hero World Challenge and finished 18th in the 20-man field, but was forced to withdraw from the Genesis Invitational in February due to illness after six holes of the second round.

Woods had also suffered a back spasm which led to a dreaded shank on the 18th hole in round one.

However, having made a record-equalling 23rd consecutive cut in last year’s Masters, Woods will no doubt be keen to at least own that record for himself this week and he certainly impressed Zalatoris in their nine holes of practice.

Asked if the prospect of Woods making a 24th straight cut “blew his mind”, Zalatoris said: “It’s just everything the guy has done.

“You could just sit there and analyse the same stats for his entire career and put him in five different buckets and every one of them is never going to be broken.

“He played great today. He outdrove me a couple times so there was some chirping going on. So, you know, he looks great. He’s moving as well as he can be.

“With everything he’s gone through, it’s pretty amazing to see how good he’s swinging it.”

Jockey Paddy Brennan was banned for 18 days and trainer Fergal O’Brien fined £4,000 after Northern Air finished second in Golf Membership On Sale Now Maiden Hurdle at Wincanton.

The 5-1 chance was making her debut over hurdles having won a point to point at the backend of last year and had one bumper start at Newbury last month since joining the O’Brien team.

Brennan’s mount made up late ground having been held up in the early stages and was eventually beaten three and a quarter lengths by an odds-on favourite in the one-mile-seven-furlong affair.

The stewards inquired into the performance with Brennan stating his instructions were “to switch off” Northern Air as she had been keen last time and finished the race “fairly distressed” after “emptying out”.

Brennan also reported Northern Air had made a respiratory noise and he wanted to ensure she finished more positively, focusing on “keeping the bit up in her mouth, being patient and riding her up the straight to hit the line”.

Both O’Brien and his representative confirmed the instructions and were satisfied with the ride, with the stewards deciding to suspend Brennan and fine O’Brien for “schooling and conditioning the horse on the racecourse”. Northern Air also received a 40-day ban from running.

Senior steward Tom Evetts told Racing TV: “Mr Brennan’s case was that he wanted to hold her up, she raced keenly at Newbury and didn’t finish her race, so his and Mr O’Brien’s priority coming here today was to get her to finish her race strongly.

“I guess our concern came in that having turned out of the back straight at a time when we would like horses to be improving their position, Mr Brennan was very tender in his handling of the mare and then up the entirety of the straight we just felt he wasn’t doing enough on a mare that was passing horses and finishing off strongly.

“The question you could ask is where is the line between intent and schooling, we have done her under schooling. Intent is when the rider is doing the opposite of what we would expect, schooling is when the rider is just not doing enough and up the straight we felt Mr Brennan just wasn’t doing enough.

“The penalty (range) under schooling is 10 to 18 days for the jockey with an entry of 14, as she has finished second strongly, we have had to go to the top of that range and then that applies to Mr O’Brien.”

Brennan’s suspension encompasses April 22-27, May 4 and May 6-16.

Arsenal manager Mikel Arteta is braced for Bayern Munich setting aside their Bundesliga struggles to produce their best possible performance in the Champions League quarter-finals.

The six-time European champions have endured a disappointing domestic campaign and travel to Emirates Stadium for Tuesday’s first leg on the cusp of relinquishing the German title for the first time in 12 years.

Bayern boss Thomas Tuchel is poised to depart his role at the end of the season, with his team currently 16 points adrift of leaders Bayer Leverkusen following four defeats in their last eight league outings.

Asked if the opposition’s poor form was relevant to the European tie, Arteta replied: “From my side, no.

“It’s something we have no say in, no control of. We just expect all the time the best from your opponent.

“Against Bayern, against any opponent, regardless of where they are you always have to expect that they play in their best possible way and be prepared to out perform them.

“Football is such a competitive environment and difficult to be consistent that this can happen to anybody.

“They are a top team. I am a big admirer of Thomas: his teams, the way they set up, the way they play, what they transmit.

“We have to take our game where we want it and if we do that we’ll have a chance to win.”

German champions-elect Leverkusen – managed by Xabi Alonso – thumped Bayern 3-0 in February en route to building their runaway lead.

Spaniard Arteta was coy on whether he had approached compatriot Alonso for advice on how to defeat the Bavarian club.

“Great question but I’m not going to answer that,” he replied with a smile.

Arteta is relishing the pivotal final weeks of the season, with his Premier League leaders chasing a domestic and European double.

The Gunners have not played at this stage of the Champions League since the 2009-10 season and were hammered 5-1 on each of their previous three meetings with Bayern, in 2015 and both legs of a 2017 last-16 tie.

Arteta, who was a non-playing member of Arsene Wenger’s squad for the first of those thrashings, has little interest in dwelling on the past as he strives for silverware.

“It’s irrelevant, we just focus on the performance that we have to put in to beat a top and exceptional team with exceptional individuals,” he said.

“We have to earn every right to try to make it happen.

“We haven’t been in this position for 14 years. For this club it’s a long, long time and we realise that and that’s why we have this hunger and desire to make it happen.

“This is where we want to be. We are in a really good position in the Premier League and we’re in a really good position in the Champions League.

“We have a big task ahead of us against one of the most successful clubs in Europe. That’s the hurdle we have to overcome and we’re looking forward to it.”

Cameron Norrie slipped to a straight-sets defeat against Karen Khachanov in the opening round of the Monte Carlo Masters.

Norrie, playing on clay for the first time since February, started well and struck with the first break of the match but eventually went down 7-5 7-6 (3).

Khachanov broke straight back in the opening set and toppled the Norrie serve again at 6-5 to avoid a first-set tie-break.

Both players broke each other at the start of the second set and Norrie looked again to be in control when he went 5-3 ahead.

But once again Khachanov broke back when it mattered and took the tie-break 7-3.

Dan Evans suffered a straight-sets defeat to Sebastian Ofner as his struggles at the start of the clay-court season continued.

Evans’ second match on the surface this term was over quickly after he was blown away by the Austrian.

The British number three dropped the first four games en route to a 6-1 6-4 defeat.

Evans had lost his first clay-court match of the season in straight sets to Roberto Carballes Baena at the Grand Prix Hassan in Marrakech last week.

Arsenal forward Gabriel Jesus believes it is unfair to compare his goal-scoring statistics to the “best finisher in the world” Harry Kane.

Prolific Bayern Munich striker Kane will return to north London for the first time since leaving Tottenham last summer for Tuesday evening’s Champions League quarter-final first leg at Emirates Stadium.

Spurs’ all-time record scorer has continued his red-hot form in Germany, registering 38 goals in all competitions during a disappointing campaign by the Bundesliga club’s high standards.

Jesus has hit the net just eight times for Arsenal in that time but has often been deployed on the wing.

The Brazil international feels he offers alternative qualities to both Kane and Manchester City star Erling Haaland.

“Even if I’m playing in the position like they play in every game, I think it’s unfair (to compare) because we are different types of player,” he said.

“Not many people want to look at the game like that. I have played this season maybe 40 per cent on the wing.

“People only want to know the result and if I score or not. That’s football today.

“People want stats. It’s not only with me but with a lot of strikers. I will never complain or compare with someone, I will always try to work.

“Everyone here knows the quality of Harry Kane. For me personally, he’s the best finisher in the world.

“It’s great to play against these types of players. Obviously we want to keep him quiet and then we try to win the game.

“But it’s not only Harry Kane. They have quality players there.”

Arsenal have reached this stage of the competition for the first time in 14 years and top of the Premier League table on goal difference.

Jesus is content to set aside his ego in order to aid the Gunners’ pursuit of domestic and European glory.

“This part of the season, you don’t have to think about yourself, you have to think about the team,” he said.

“I just want to win.

“I want to be on the pitch of course but this part of the season you have to put away your ego and help the team.”

While Arsenal are in contention to become top-flight champions for the first time in 20 years, Bayern’s quest for a 12th successive Bundesliga title is effectively over as they sit 16 points adrift of leaders Bayer Leverkusen.

Jesus dismissed suggestions the Gunners are favourites to progress.

“No team in the world is perfect,” replied the 27-year-old when asked about Bayern’s league form.

“Everyone knows their history, they won a lot of titles.

“Everyone knows the quality of the club, the amazing quality of the players. It doesn’t matter if they struggled, they are still Bayern and they can hurt us.

“I don’t think we are favourites. We are talking about Bayern, we have to respect them.

“In the same way we respect them, they respect us as well so I think there is no favourite. It will be a big game and a huge battle.”

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.

Caoilin Quinn can begin to dream of Randox Grand National glory aboard Nassalam after being given the all-clear to return to race riding following injury.

The 22-year-old has been somewhat the man for marathon events this season and as well as being aboard Gary Moore’s mud-loving stayer when romping to victory in the Welsh Grand National in December, he has also won the Surrey National for his boss aboard Movethechains and the Sussex National with David Bridgwater’s Dom Of Mary since the turn of the year.

However, Quinn has been out of action since the end of February after breaking his collarbone at Plumpton, sitting on the sidelines throughout the Cheltenham Festival where his star mount, Nassalam, was pulled up in his Aintree prep in the Cheltenham Gold Cup.

Now the young jockey is set to step off the treatment table and into the pressure cooker of Aintree on Grand National day as he receives the leg-up on not only Nassalam, but also aboard John and Yvonne Stone’s Botox Has in the JRL Group Liverpool Hurdle on the same card.

“It’s a big weekend and I have two very good rides on Saturday, I’m looking forward to it now,” said Quinn.

“Obviously I’ve been injured for the last few weeks, but I’ve just been to see the specialist and I have been given the all-clear to start riding from Thursday onwards. So hopefully I will be riding Thursday, Friday and Saturday.

“Looking at the weather forecast, it’s looking like it could be in our favour – if it’s right anyway. They are due a lot of rain over the next couple of days and that is only going to help Botox and definitely Nassalam. It will certainly increase their chances if it keeps raining.

“The two of them have been really important to me so far in my career, they have given me big Saturday winners and have got me into the good races and I’m delighted to be associated with them.

“I can’t thank John and Yvonne Stone enough, they have stuck by me and kept me on their good horses and I have to especially thank my boss (Moore) for having the faith in me in the first place and giving me the opportunities. Hopefully I can keep repaying them in some big races.”

Nassalam heads to Merseyside as the highest-rated British contender in the National and is set to carry 11st 7lb as he bids to join the likes of Corbiere, Bindaree and Silver Birch in supplementing Welsh National glory with success at Aintree.

As short as 14-1 with William Hill, the seven-year-old has already had a taste of the famous course when fourth in the Grand Sefton in November and his big-race pilot feels that experience will serve him well come 4pm on Saturday.

Quinn continued: “The way the season has panned out, it was probably a good thing he ran in the Grand Sefton.

“He has got that experience over the fences now and he seemed to take to them that day. He jumped very well late on and finished very well over a much shorter trip than it’s going to be on Saturday.

“I’m delighted going into it and it takes a bit of weight off your shoulders, knowing he took to them the last day and he’s been round there before.

“It’s a completely different scenario on Saturday, but hopefully everything goes to plan for us. If it all works out it will be great.”

Celtic have condemned a “quite appalling” incident after it emerged that Matt O’Riley was almost struck with a glass bottle thrown from the Rangers support during Sunday’s 3-3 draw between the teams at Ibrox.

The Hoops midfielder was targeted as he celebrated putting his side 2-0 ahead with a penalty in front of the Copland Road Stand.

A Celtic spokesperson said on Monday: “It has been confirmed today that a glass bottle was thrown at Matt at yesterday’s match.

“The repeated targeting of our players and staff with missiles is quite appalling and completely unacceptable.

“We have already raised our serious concerns with Rangers and understand that police are investigating the matter.”

Inquiries are also ongoing after Celtic assistant manager John Kennedy appeared to be struck by a coin in the technical area.

A small number of alleged hate-related crimes from Sunday’s derby are being investigated by Police Scotland, although no arrests were made at the stadium.

Everton have been plunged deep into Premier League relegation trouble after being docked another two points for a second breach of spending rules.

The Toffees now sit just two points clear of the bottom three with seven fixtures remaining, although they have a game in hand on each of the three sides below them – Nottingham Forest, Luton and Burnley – and are 11 points better off than bottom-of-the-table Sheffield United.

Here, the PA news agency takes a closer look at their plight.

What has happened?

An independent commission has deducted two points from Everton’s tally after the club admitted a breach of the Premier League’s profit and sustainability rules (PSR) over the three-year cycle to 2022-23, leaving them on 27 from 31 games.

Haven’t we been here before?

Yes. The Merseyside club were hit with an unprecedented 10-point penalty in November after being found to have “taken chances” with PSR. Their losses for the three-year period up to 2021-22 were £124.5million, £19.5million over the threshold, even accounting for allowances made for the Covid-19 pandemic. At the time, they slipped to 19th place as a result, but the sanction was reduced to six points in February following a successful appeal, at which point they climbed to 15th.

What are the PSR?

These are the regulations governing a club’s maximum permitted losses. Normally top-flight clubs can lose up to £105million over the three-year assessment period without being in breach.

How much above the limit were Everton?

The club exceeded the spending limit during the specified period by £16.6million. During a three-day hearing, the commission considered mitigating factors cited by Everton, but ultimately decided a two-point penalty to take effect immediately was appropriate.

What were their arguments?

The Goodison Park outfit argued against further punishment, pointing to “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”.

What have Everton said?

The club have signalled both their intention to appeal and commitment to “working collaboratively” with the league on PSR matters, while expressing concern over “the inconsistency of different commissions in respect of points deductions applied”.

Are they alone?

No. Forest were last month docked four points for an overspend of £34.5million on their allowed total of £61million – £22million is deducted from the £105million limit for each season spent outside the Premier League during the qualifying period – with a further two points discounted to reflect their early plea and co-operation. Sky Bet Championship leaders Leicester, who have since reported a pre-tax loss of £89.7million for the year to June 30, 2023, were referred to an independent commission by the Premier League for an alleged breach last month.

Everton are planning to appeal against their two-point deduction for a second breach of the Premier League’s profit and sustainability rules.

The Toffees have already been hit by a six-point sanction this season relating to breaching PSR in the assessment period up to the 2021-22 season.

Everton have now been hit by a further punishment for the three-year cycle to 2022-23, dropping them one spot to 16th in the Premier League table, two points above the relegation zone.

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 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 – £16.6 million.

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.