Relegation-threatened Everton have appealed their two-point deduction for breaking the Premier League’s profitability and sustainability rules (PSRs).
The Toffees were docked the points last week after they admitted exceeding permitted losses by almost £17m in the three-year monitoring period ending last season.
They have argued that they are victims of double jeopardy, however, having been penalised six points earlier this season for PSR breaches in an overlapping period.
The independent commission which decided their punishment accepted a degree of mitigation for that reason, more than halving the Premier League’s suggested five-point sanction.
But Everton, who sit 16th in the table, said they would prepare an appeal and have made good on that. A challenge to their previous penalty reduced it from 10 points to six.
Everton and Nottingham Forest have both now appealed against their latest PSR sanctions, and while it is hoped that both outcomes are known before the final round of Premier League matches on May 19, the process could extend beyond that.
The commission which issued the two-point penalty will also hold a separate hearing to settle a dispute between the club and the league around costs which Everton contend are associated with the construction of their new stadium at Bramley-Moore Dock.
This dispute is not covered by the new “standard directions” for dealing with PSR cases before the end of the season in which clubs are charged, so any sanction imposed would almost certainly apply next season.