England manager Gareth Southgate’s Euro 2024 selection headaches could soon ease a little as UEFA considers whether to return to 26-man squads.

Teams have been back to preparing for 23-strong selections this summer after being allowed expanded groups to help cope with the knock-on impact of the coronavirus pandemic.

But a return to 26 is understood to have been backed by the majority of coaches at a Euro 2024 workshop on Monday, with UEFA saying it will make a final decision in the coming weeks.

Previous expanded selections allowed Southgate to take a calculated gamble on the fitness of Harry Maguire and Jordan Henderson at Euro 2020 as the pair recovered from injury.

The same went for Kyle Walker and Kalvin Phillips at the 2022 World Cup as they worked their way back to fitness and, here, the PA news agency has looked some of the potential beneficiaries if it returns to 26 this time.

Luke Shaw

A key figure in England’s last two tournaments, the Euro 2020 final goalscorer has endured a difficult, injury-impacted campaign. The 28-year-old has only managed 15 appearances for Manchester United this term and has not featured for the national team since last June. Shaw is expected to return for United from his latest setback next month and feature before the end of the season. Southgate would surely include someone he calls “one of the best left-backs in world football” if the squad is enlarged.

Reece James

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Right-back is nowhere near as much of a pressing issue as left-back given England’s options, but a selection of 26 would offer James a glimmer of hope. The Chelsea captain has only managed nine appearances this term and is at risk of missing his second successive international tournament, having been ruled out of the World Cup in Qatar with a knee injury. This time James is dealing with a hamstring issue and the Football Association has been in close contact with Chelsea throughout the 24-year-old’s rehabilitation.

Jack Grealish/Marcus Rashford

Southgate warned at March’s squad unveiling that Rashford and Grealish had a battle on their hands for a place at the Euros. That fight increased as Anthony Gordon and Jarrod Bowen impressed, plus Cole Palmer has kicked on again with Chelsea after overcoming a knock during the camp. Grealish has since started Manchester City’s last two matches, with Pep Guardiola saying he had a “feeling that he’s back”. Rashford is getting minutes but remains short of last season’s form. Despite the competition, the established duo surely both get into an expanded squad.

Mason Mount

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The 25-year-old is a favourite of Southgate but was still a Chelsea player when he last represented England. In fact, injuries have prevented Mount from adding to his 36 caps since coming off the bench 16 months ago in England’s World Cup quarter-final loss to France. Now a Manchester United player, the midfielder is looking to end a frustrating first season at Old Trafford on a high having returned from his latest injury issue. Last month Southgate said Mount will know he is an “outside bet” but an image of him posing for photos in the latest England kit set tongues wagging.

Ollie Watkins/Ivan Toney

England captain Harry Kane is sure to be the main man this summer, fitness permitting, but the back-up striker slot is up for grabs. Dominic Calvert-Lewin filled that role at the last Euros and then Callum Wilson did at the World Cup, with it a straight shootout between Aston Villa frontman Watkins and Brentford’s Toney this time. Southgate acknowledged the difficulty of selecting three out-and-out strikers in a 23-man squad, but an increased squad may tempt him to add another specialist.

UEFA insists this week’s Champions League quarter-final ties will go ahead as scheduled amid an Islamic State terror threat.

Arsenal’s Emirates Stadium will host the first leg of the Gunners’ last-eight tie against Bayern Munich on Tuesday evening, while Manchester City are also in action away to Real Madrid.

A media outlet linked to the terror group has issued a threat concerning all four of this week’s ties, and European football’s governing body UEFA has now issued a statement on the matter.

“UEFA is aware of alleged terrorist threats made towards this week’s UEFA Champions League matches and is closely liaising with the authorities at the respective venues,” the statement said.

“All matches are planned to go ahead as scheduled with appropriate security arrangements in place.”

Barrow’s League Two clash with Bradford has fallen victim to the weather as a result of torrential rain

The Cumbrian club was due to host its West Yorkshire rivals at the SO Legal Stadium on Tuesday evening, but the fixture was postponed after a lunchtime inspection during which the pitch was found to be waterlogged.

A statement on the club’s official X – formerly Twitter – account said: “Unfortunately following a pitch inspection at the SO Legal Stadium, tonight’s match against Bradford City has been called off due to a waterlogged pitch.

“We will update fans as soon as possible about the rearrangement of this fixture.”

Barrow currently sit fifth in the table, seven points adrift of the automatic promotion places with five matches to play, but with two games in hand on MK Dons in third.

The Met Office warned of an area of low pressure following on the coat tails of Storm Kathleen, which brought difficult conditions to the UK over the weekend, on Monday.

A yellow weather warning for the west coat of Wales is in place until 3pm on Tuesday, when “a spell of strong winds” will affect the region.

In Scotland, 20-40mm of rainfall is expected in some areas until 6pm on Tuesday, while a few places could see as much as 50-60mm.

Further rainfall is forecast in western Scotland between 9am and 10pm on Wednesday and may cause flooding, with 20-30mm of rain expected in most places and 40-60mm on high ground.

Everton fans have hit out at the Premier League over what they see as “inconsistency” in the sanctions issued for breaches of the league’s financial rules.

The club were docked two points by an independent commission on Monday for an overspend under the league’s profitability and sustainability rules (PSR) in the period ending with the 2022-23 season.

Everton will appeal against the sanction, having already had a 10-point penalty imposed last November for a PSR breach covering the period up to the 2021-22 season cut to six on appeal.

Nottingham Forest were given a four-point sanction for breaching PSR last month which is also the subject of an appeal.

A statement from the Everton Fan Advisory Board (FAB) highlighted the four different outcomes from the commission hearings to date, arguing that they leave supporters “with more questions than answers”.

“The only consistency throughout has been the inconsistency,” the statement added.

“From the outset, it has been made clear that Everton Football Club has a case to answer, however the only certainty we have is the PL’s failure to provide transparent, fair and effective regulation of its own rules.”

The Premier League does not have a sanctioning framework for PSR breaches. Clubs – understood to include Everton – opted against bringing one in when the matter was discussed at a meeting in 2020.

Top-flight clubs are now working on new financial rules to ultimately replace PSR, which could be approved as early as the league’s annual general meeting in June.

The FAB statement also criticised the league over what it perceived as “inaction” over the proposed takeover of the club by American investment firm 777 Partners.

That, combined with the perceived inconsistency on sanctioning, meant the league had “brought a palpable level of sporting interference to Everton’s doorstep”, the FAB said.

The FAB also criticised the commission’s ruling that the FAB and its impact statement had no standing in the case.

“The PL Independent Commission’s decision to refuse to consider the views and impact on supporters could not be further from the Premier League’s rhetoric about the importance and value of fan input,” the FAB statement continued.

“It raises real concern that the PL continues to erode the trust and good faith of football’s biggest asset – supporters.”

The commission said in its written reasons that it would not be appropriate to give standing to the impact statement, adding: “As a matter of principle, it would be wrong for the views of Everton FAB to impact the appropriate sanction, particularly in circumstances where the supporters of other clubs would undoubtedly have other views they would ask us to consider.”

The FAB statement again called for football’s independent regulator, which is set for its second reading in Parliament after the Easter recess, to have the requisite power to oversee such matters.

However, the Government has repeatedly stressed it will continue to be the responsibility of the Premier League to set the rules for its competition even after the regulator passes into law.

Under the PSR standard directions, Everton’s appeal hearing must conclude no later than May 24 – which would be after the last round of fixtures on May 19. 

The outcome of the appeal against the two-point deduction must be announced before the June 1 ‘backstop date’, meaning the league table could be further updated some time after the last ball has been kicked.

The commission which imposed the two-point penalty on Monday will also have to rule on a dispute between the club and the league over the status of certain costs which the club say are associated with the building of their new stadium at Bramley-Moore Dock, though this element sits outside the standard directions and does not therefore need to be resolved before June 1.

The Premier League has been approached for comment.

What the papers say

West Ham will join Liverpool, Tottenham and AC Milan in the hunt for 26 -year-old Fulham defender Tosin Adarabioyo, according to the Guardian. The former Manchester City player will be a free agent in summer, but Fulham are hoping to retain his services.

Football Insider says Chelsea are trying to secure the signature of Athletic Bilbao forward Nico Williams for £43million. The 21-year-old Spain international has scored six goals and had 14 assists for Athletic in all competitions this season.

Former Arsenal loanee Dani Ceballos is set to leave Real Madrid for rivals Atletico Madrid as he struggles for game time at the LaLiga leaders, the Sun reports. The 27-year-old Spain midfielder has played just 14 games for the Real Madrid in the league this season, mostly as a substitute.

Social media round-upPlayers to watch

Mohamed Salah: The 31-year-old Liverpool striker is set to be targeted once again by Saudi Pro League clubs this summer with Al Ittihad reportedly set to offer £70million for the Egypt star, Talksport says.

Lucas Paqueta: French media outlet L’Equipe says Manchester City have agreed to terms with the 26-year-old West Ham midfielder.

Cyriel Dessers believes Rangers can get the Celtic Park win they might need in the final Old Firm cinch Premiership game of the season.

The Gers striker described Sunday’s 3-3 draw at Ibrox as “one of the craziest games of my life” and it left the Light Blues one point behind the Hoops at the top of the table having played a game fewer.

Rangers will play their game in hand against Dundee at Dens Park on Wednesday night but still  have to go to Parkhead after the split.

Despite a 2-1 defeat there in December, which followed a 1-0 defeat at Ibrox in September, Dessers revealed confidence when asked if the Light Blues were capable of winning in the east end of Glasgow.

The 29-year-old Nigeria international said: “We showed on Sunday we can score three goals against a good team and also in the previous two games, obviously we lost them, but I don’t think it was fully deserved.

“We showed we can hurt them and if we’re a little more lucky – like with the first goal – and we can take our moments then we can get a good win there.

“Obviously it is very close, like I said.

“I think we saw that quality-wise we are also very close to each other. But I hope after Wednesday that I can say that we are on top of the league.

“With the result and performance on Sunday, in the second half especially, that will give us a mental boost as well.

“So I hope we are slightly ahead. We will have to be ready from now until the last game, but I think we are.”

Philippe Clement’s side found themselves a goal down after just 21 seconds when an attempted clearance from hesitant skipper James Tavernier rebounded off Daizen Maeda and sped past keeper Jack Butland.

Celtic midfielder Matt O’Riley dinked in a penalty but Tavernier scored from the spot as the hosts rallied after the interval.

Dessers had a strike ruled out for an earlier infringement before Abdallah Sima levelled in the 86th minute, only for Adam Idah to restore Celtic’s lead.

There was more drama when Ibrox substitute Rabbi Matondo levelled in eight minutes of added time.

Dessers has scored 17 goals this season since signing from Cremonese last summer but hopes to break his Old Firm duck at Parkhead.

He said: “Yeah, I thought I scored and I celebrated as well. So I had a little taste of the feeling.

“But I was unlucky because it got chalked off. I heard it was a foul which was unlucky for me and for the team in that moment. But we bounced back.

“I am getting closer all the time so the next game would be a very good moment to score my first Old Firm goal.

“It is difficult to sum up the things I felt on Sunday. It was one of the craziest games of my life.

“That is obvious if you see what happens after 21 seconds, if you see what happens after the first-half, if you see what happens at the end, in the last 10 or 15 minutes of the game. It is too much to sum up.

“But I think I can sit here and speak for the team, speak for Rangers, and say we have to have a positive feeling.

“If we can come back like that in a big game like that with the pressure full on then it says a lot about the team and the mentality of the team.”

Davide Frattesi scored in the fifth minute of time added on as Serie A leaders Inter Milan snatched a 2-1 win over Udinese.

Frattesi had the simple task of tapping in after Marko Arnautovic’s shot from the edge of the box hit the post and rolled across goal, completing the turnaround after Hakan Calhanoglu’s second-half penalty cancelled out Lazar Samardzic’s goal late in the first half.

There had been an element of fortune about Samardzic’s deflected strike but no luck for Udinese in the end as a battling performance from the relegation battlers went unrewarded, leaving them two points above the drop zone.

Instead, Inter went 14 points clear at the top of the table, still in with a chance of winning their 20th league title when they face arch-rivals AC Milan on April 22.

Simone Inzaghi’s side looked off their best in the first half, dominating possession but doing little with it as Udinese defended in numbers.

Maduka Okoye did not have a serious save to make until the 29th minute, when Lautaro Martinez saw the run of Calhanoglu and pulled the ball back for the Turkey captain to drill a powerful shot at goal, albeit too close to the goalkeeper.

It was against the run of play that Udinese snatched the lead five minutes before half-time.

Samardzic was trying to hit a diagonal cross into the box as Udinese came forward on the break, but the ball took a deflection off Carlos Augusto, with Yann Sommer and Denzel Dumfries looking at each other as it rolled between them and into the far corner of the net.

Inter thought they were level three minutes into the second half when Federico Dimarco curled a free-kick into the box and it came through a crowd of players to fall for Augusto to prod home from close range, but after a lengthy VAR check the goal was ruled out for offside.

Moments later Okoye came off his line to challenge Marcus Thuram for the ball and got his timing wrong to concede the penalty which Calhanoglu dispatched with a drilled shot into the bottom corner.

Inter continued to push in search of a winner but there was a hint of the threat Udinese posed on the break in the 65th minute when Hassane Kamara raced forward and squared the ball. Florian Thauvin looked to have a tap-in but Henrikh Mkhitaryan made a superb recovering tackle to clear the danger.

At the other end, Thuram cut in from the right and tried to pull the ball back for substitute Frattesi, but the pass was slightly behind him and Frattesi could not keep his shot down.

Udinese defended doggedly in the closing stages, with Thauvin playing through injury after they had made all their substitutions, but were cruelly undone deep into time added on.

Real Madrid have asked for permission to close the Bernabeu Stadium’s new retractable roof for Tuesday’s Champions League clash with holders Manchester City.

It is thought the record 14-time winners of the competition hope playing under the optional covering of their newly-redeveloped arena can enhance the atmosphere and make it more intimidating for the visitors.

The PA news agency understands Real have approached organisers UEFA with the request and the European governing body will consider it, in collaboration with the referee, on the morning of the quarter-final first-leg encounter.

Some Real players have also been urging supporters to wear the club’s traditional white in the build-up to add a further strong visual element to the environment at the 81,000-capacity stadium.

Real previously had the roof closed for their last-16 second leg against Leipzig last month.

If a decision is made to close the roof, it will remain closed for the entire match. City are not thought to have any influence in the matter.

Pep Guardiola has urged his Manchester City side to hurt and punish Real Madrid as they clash again in the Champions League.

The holders take on the competition’s record 14-time winners in the first leg of their quarter-final at the Bernabeu on Tuesday.

It is the third successive season the two clubs have met in the knockout stages, with Real having staged a stunning comeback to win the 2022 semi-final but City avenging that loss 12 months later.

Speaking at his pre-match press conference in the Spanish capital, Guardiola said: “It’s the same managers, but we have new players and they have new players, so they will be completely different games.

“We have a little advantage with the second leg at home, where we play strong and are incredibly confident, but we have to play 90 minutes here and the games are long for different reasons.

“They will be able to press high, so aggressive, so dangerous. Everybody knows their strengths and they have incredible pace.

“We cannot come here just to control the game. We have to come here to try to hurt them, to punish them, to let them feel we are here and score goals. That is what we have to do.

“But we are talking about Real Madrid, who have the ability to control many aspects of the game. We have to impose our game with who we are.”

City midfielder Rodri feels the treble winners have learned from their past experiences of playing the Spanish giants and are a stronger proposition as a result of last season’s successes.

The Spain international, who joined City from Real’s city rivals Atletico in 2019, said: “Now we are more mature and have experience of winning the competition. It gives you a bit more composure, serenity on the pitch.

“You learn. We’ve learned from the past and I think we have more maturity than when we first played them.

“The one we lost – the semi-final – that was (because of) 10 or 15 minutes and it happens.

“We didn’t think much about that last year. We played with the desire to win it again and that’s what happened.

“We come here with a different mentality and more composure.

“We know nothing will be done tomorrow, but we need to get a good result. I see the team more mature and the experience will give us the confidence to do things well.”

City are again without England full-back Kyle Walker in Spain due to a thigh injury, while fellow defender Nathan Ake is also out with a calf problem. Josko Gvardiol has travelled with the squad but is doubtful with a knock.

Thomas Tuchel has warned Arsenal that Bayern Munich “want to cause them pain” in their Champions League quarter-final first leg at the Emirates Stadium.

The Bayern boss, who managed Chelsea between 2021 and 2022, returns to London to face the Premier League leaders on Tuesday.

Tuchel’s side trail Bundesliga table-toppers Bayer Leverkusen by 16 points after Saturday’s 3-2 defeat at Heidenheim.

Despite a lacklustre league campaign, Tuchel insists his team can hurt the Gunners.

“Arsenal are currently the best team in the Premier League and that is deserved, all the data shows that,” Tuchel told a press conference on Monday.

“They are in great form and have been at the highest level for the last two seasons so it’s a massive test for us.

“It’s the second year for them where they’re playing at this really high level, they have so much energy on the pitch and they can keep it for a long time.

“We know about our own strengths and how we want to cause them pain. We know the Champions League is a competition where we have more experience over the last few years. We want to use it to our advantage.”

Arsenal finished fifth during Tuchel’s first full season as Chelsea manager in 2021-22.

Tuchel credited Gunners boss Mikel Arteta as the reason behind their rise in recent years.

“There’s been a complete change in culture since Arteta joined, it is clear what way the club wanted to go with him and the club are harvesting that,” he added.

“It was a difficult start, but the team stood by him and they overcame the difficult phase.

“Tactically they are at a very high level, they are very stable against the ball. You have to give them a big compliment.

“We will try to be strong nonetheless. The style in the Champions League is different to that in the Premier League.”

Former Manchester City winger Leroy Sane worked alongside Arteta, who was Pep Guardiola’s assistant manager until 2019, at the Etihad Stadium.

Sane credited the current Arsenal boss for developing him as a young player.

He said: “It was great and I was pleased to work with him because he helped me a lot at City. We had some talks about how I can improve in my game, what my weakness and strengths are.

“I think I made huge improvements because of the ideas he had and what he gave to me. I still keep them in my mind.”

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."

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.”

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.

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.”

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.