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Everton have been given a 10-point deduction after an independent commission found them guilty of breaching the Premier League’s financial fair play (FFP) rules. The club plan to appeal against what they regard as a disproportionate and “unjust” punishment and said they were “shocked and disappointed” by the decision and the sanction. But as it stands, Sean Dyche’s men will drop from 14th to 19th place in the Premier League table and be plunged into greater danger of relegation as they only stay above bottom side Burnley on goal difference. The Toffees become the first English top-flight club to receive such a punishment for falling foul of FFP guidelines. They are just the third club in the Premier League era to be deducted points for any reason: Portsmouth saw nine points taken away for entering administration in 2010 and Middlesbrough were slapped with a three-point deduction for illegally postponing a game in 1997 – both teams subsequently suffering relegation at the end of the season. A statement from the Premier League read: “An independent commission has imposed an immediate deduction of 10 points on Everton FC for a breach of the Premier League’s Profitability and Sustainability Rules (PSRs). “The Premier League issued a complaint against the club and referred the case to an independent commission earlier this year. During the proceedings, the club admitted it was in breach of the PSRs for the period ending season 2021-22 but the extent of the breach remained in dispute. “Following a five-day hearing last month, the commission determined that Everton FC’s PSR calculation for the relevant period resulted in a loss of £124.5m, as contended by the Premier League, which exceeded the threshold of £105m permitted under the PSRs. The commission concluded that a sporting sanction in the form of a 10-point deduction should be imposed. That sanction has immediate effect.” Last month, the Premier League had recommended a deduction of up to 12 points for the Toffees, as they urged the independent commission to impose a severe sanction. Everton responded in a club statement that said: “Everton Football Club is both shocked and disappointed by the ruling of the Premier League’s commission. “The club believes that the commission has imposed a wholly disproportionate and unjust sporting sanction. The club has already communicated its intention to appeal the decision to the Premier League. The appeal process will now commence and the club’s case will be heard by an appeal board appointed pursuant to the Premier League’s rules in due course. “Everton maintains that it has been open and transparent in the information it has provided to the Premier League and that it has always respected the integrity of the process. “The club does not recognise the finding that it failed to act with the utmost good faith and it does not understand this to have been an allegation made by the Premier League during the course of proceedings. Both the harshness and severity of the sanction imposed by the commission are neither a fair nor a reasonable reflection of the evidence submitted. “The club will also monitor with great interest the decisions made in any other cases concerning the Premier League’s Profit and Sustainability rules.” Manchester City face 115 charges for allegedly breaching FFP rules in a case that has not yet been heard while Chelsea could also face charges relating to former owner Roman Abramovich’s reign. Everton had announced a total loss of over £300m for the three-year period from 2019 to 2022, far above the £105m permitted. However, clubs were also permitted additional losses related to the Covid-19 pandemic and infrastructure costs are exempt, meaning there is a grey area in terms of interest payments on the costs of building Everton’s new stadium. Everton contend that that is where the discrepancy lies and that it is a matter of the interpretation of accounting. In addition, Everton had a £200m pre-agreement for a naming rights deal for their new Bramley-Moore Dock stadium with USM, Alisher Usmanov’s company, which they had to abandon after Russia’s illegal invasion of Ukraine in February 2022. Everton have willingly operated under a de facto salary cap since then. The Premier League provided the club with financial guidelines and Everton have a net profit of £28m from the last four transfer windows – the third largest, after Leicester and Brighton, in that time. The Independent has previously reported that an extra layer of political pressure was exerted by the anticipated introduction of an independent football regulator – as laid out by prime minister Rishi Sunak in the King’s Speech earlier this month – with other figures in the sport believing the Premier League is attempting to show the government it can regulate itself. Eyes will now turn to Burnley, Leeds United and Leicester City, who had threatened to sue the Merseyside club for financial losses should they be found guilty of an FFP breach. Read More Watch: Everton CEO responds to Premier League after point deduction Everton vow to fight to ‘unjust’ Premier League points deduction Victor Lindelof: Scoring more goals is next step for Manchester United Sean Dyche: Everton are starting to show belief on the road after latest win Everton edge Crystal Palace in five-goal thriller On this day in 2014: David Moyes appointed Real Sociedad head coach

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Kyle Walker is eyeing European Championship qualification and “a little bit of payback” when England host Italy. Tuesday’s sold-out qualifier will be the first time these sides have met at Wembley since the Azzurri pipped Gareth Southgate’s men on penalties in the Euro 2020 final. The nations have met in Wolverhampton, Milan and Naples in the intervening 27 months but their reunion under the arch naturally brings memories flooding back from England’s agonising near-miss. Walker admits the chance to put that ghost to bed adds a little extra, but the main focus is getting the point they need to seal Euro 2024 qualification with two games to spare. “Listen, we fell short on that night,” the long-serving England right-back said. “This is the first time they’re coming back to Wembley, so hopefully we can go out there and put a good performance on and maybe get a little bit of payback. “I think you learn from occasions where you’ve been in finals and lose finals and setbacks, and you go on and achieve something great. “We get a draw and we go through, so it’s about managing the game. “Obviously, first and foremost, it’s about going out and putting a performance on and winning. “But I won’t be ashamed if it’s 0-0 and we’re in the Euros and we’re going to represent my country at the finals.” Walker was sat next to Southgate at the pre-match press conference and echoed the England manager’s sentiments as they look to reach a fourth major tournament under him. “Ultimately, the first objective is always to qualify for the tournaments,” Southgate said. “Our performances earlier in the group have put us in a really strong position. “The first thing we want to do is to play well and win the game, but we know if it’s the 87th minute and we’re level then we don’t need to lob the goalkeeper into the box at the end of the game.” Southgate says they have learned from what happened in the Euros final and their moments since, with all eyes now on the kind of “nights you want to be involved in”. “Experience,” the 57-cap former defender said of the difference in his side. “Experience of winning big matches, consistent performances. “We’ve been ranked in the top five in the world now since 2018, so I don’t think there’s been any other period over the last 30-40 years where that’s been the case. “These boys are consistently producing big nights, memorable nights, good performances, exciting performances in general and we want to keep doing that.” Southgate has a full 25-man squad to select from on Tuesday evening as England look to seal progress from Group C ahead of November’s matches against Malta and North Macedonia. Decisions over players struggling for club game-time like Harry Maguire and Kalvin Phillips have been mulled over before facing Italy, so too how best to use John Stones. The Manchester City centre-back made his first league appearance after a hip injury off the bench before this camp and was then brought on in Friday’s 1-0 friendly win over Australia. Marc Guehi deputised alongside under-fire Maguire in England’s last qualifier against Ukraine and the Crystal Palace centre-back offers a strong alternative if Stones is unable to start. “John, we’re working closely with his club in terms of his recovery,” Southgate added. “He’s been out a long time, so we’ve got to keep assessing him. “Marc is doing really, really well. He’s played with great maturity in the two games last month. “He’s a very calm player, positionally excellent. “At times he might not catch the eye in the way that some other players do because he’s in the right place, so he’s not having to tear around and cover for something that he’s got wrong. “He’s composed with the ball, very good mentality, so we think he’s developing really well.” Read More England ‘not too concerned’ despite World Cup hopes hanging by a thread Jordan Henderson set to face Italy despite England boos 5 talking points as Northern Ireland look for back-to-back wins The 2028 Olympics could be game-changing for squash – Gina Kennedy Jonny Evans enjoying new lease of life after fearing career could be over ECB chief Richard Gould hails cricket’s addition to 2028 Olympics as ‘fantastic’

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