Everton and Nottingham Forest cases grind on with season outcome in balance

Of course, Everton have already been through this tiresome process once this season culminating in November's shock decision to dock the club an unprecedented ten points.

That was the biggest sporting penalty ever imposed on a club in the English top flight, greater even than the deduction for going into administration.

And, while as we all know the Toffees were able to claw back four of those points on appeal (and arguably it should have been more) there had already been an announcement from the Premier League that Everton were being investigated again.

This time they, along with Forest, were referred for further alleged breaches of excess losses over a three-year financial period.

Both clubs are nervously waiting to hear whether they have been found guilty and what punishments will then be imposed by the commission reviewing the cases.

Given that the Blues were docked ten points for a solitary breach of around £19 million last year, then if either are found guilty points are surely certain to be deducted.

And with both the Toffees and Forest currently sitting in sixteenth and seventeenth place respectively, this will probably have absolutely massive repercussions on the battle to stay in the Premier League.

While one or other might have pulled away by then, the likelihood is that both clubs will still be in the relegation mix at the beginning of April.

One other interesting aspect of this situation is the defence that Forest have advanced for potentially breaching the spending rules.

The Midlands club argued that they held onto a key player Brennan Johnson, longer than they might have to maximize his sell-on value, even though this in fact technically took them over the three-year period.

Everton in contrast had to sell one of their best assets Richarlison very quickly to Spurs (at a knock-down price) just before the end of the financial period for which November's deduction was given.

And when the Blues appeal was at least partially accepted a few weeks ago one of the two reasons given by the review board was that in contrast to what had been inferred in November's original ruling, the Toffees had been acting in good faith.

Well, this complicated mess goes on and on and we will have to wait and see what exactly happens when the commission finally makes it's ruling.