After second points deduction Everton confirm they will appeal again

The club have said they are 'extremely concerned' about the Premier League commission's decision to impose another penalty for PSR breaches.

In confirming that they will appeal, Everton have underlined how disconcerted they are by this decision which leaves the Blues only two points above the relegation zone.

The judgement that accompanied this second deduction actually appeared to uphold many of the Toffees assertions made in their submission.

This included the fact that the Blues had admitted the further breach and that there were mitigating circumstances such as the situation regarding Alisher Usminov's involvement with the club being terminated after the invasion of Ukraine.

As the club are inferring, it is hard to see how this process could be more opaque and confusing than it is now.

For example we still don't have a satisfactory explanation of why Nottingham Forest only received a four point penalty for a first breach that was significantly greater than Everton's, while the Toffees had ten points taken off them.

And there is still a potential for yet further points deductions due to alleged ongoing issues with a payment for the the new stadium at Bramley-Moore Dock.

No one is certain when that decision will be made and whether it might impact this campaign or if it will spill over into next season.

At this point it is hard to say how the club can move forward in a positive sense from all this and when, or if, it will ever end.

In the meantime, Sean Dyche and his players have to try and put all this aside and continue to concentrate on winning football matches.

That has proved to be difficult enough and gets even harder when the authorities involved keep taking seemingly random numbers of points off you.

Monday's announcement has effectively wiped out Saturday's victory over Burnley at the Grand Old Lady. It could hardly be more badly timed from the Blues standpoint.

Anyway, let us hope we can now turn all our attention to events on the pitch for at least the next few weeks as Everton face so many huge, history-defining games.