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Struggling Northern Ireland found no respite in the freezing temperatures of Helsinki as they suffered a seventh defeat of their Euro 2024 qualifying campaign in a 4-0 loss to Finland. Michael O’Neill’s injury-ravaged side started well but crumbled after Joel Pohjanpalo’s penalty late in the first half, with second-half goals from Daniel Hakans, Teemu Pukki and Robin Lod piling on the pain. A crippling list of absentees provides plenty of extenuating circumstances but Northern Ireland have won only three of their last 16 games, and have only scored in three of their nine qualifiers in this campaign – two of those being victories over minnows San Marino. A young, inexperienced side played some encouraging football in the first half but lacked the cutting edge needed to earn any rewards, and were punished by their play-off bound hosts, who ended a three-game losing streak that cost them any chance of automatic qualification. The last time Northern Ireland were in Helsinki in October 2015 they had just booked their ticket to Euro 2016, but this time they were without 12 injured players, with O’Neill having to reach ever deeper into the nation’s limited pool of players. Ross McCausland only made his first Rangers start at the weekend, and was only called up from the Under-21s squad on Monday after an injury to Paul Smyth, but he started ahead of Conor McMenamin to become the 32nd player used by O’Neill in this campaign. The decision looked a good one as the Linfield academy graduate linked up well with Isaac Price and Dion Charles in some crisp early moves. When Matti Peltola stumbled on the right McCausland pounced, running down the right and cutting the ball in for Price, but the Standard Liege man shot straight at Lukas Hradecky. Finland had to wait until the 14th minute for a sight of goal when a half-cleared corner fell for Pohjanpalo to hit on the volley but Conor Hazard, starting in place of the injured Bailey Peacock-Farrell in the city where he spent much of 2022 on loan at HJK, was down smartly to save. George Saville was captaining the side on the night of his 50th cap but is yet to score in Northern Ireland colours, so it was sadly little surprise to see the Millwall midfielder fire wide after a neat move involving Price, Charles, and Trai Hume. The game changed when Finland won a penalty six minutes before half-time. Daniel Ballard blocked a shot from Fredrik Jensen but the ball came to Nikolai Alho, who was clipped by Price as he tried to charge at goal. Pohjanpalo, who started the night with only three goals in his last 20 Finland appearances, took responsibility and sent Hazard the wrong way. Northern Ireland needed a response but instead conceded a second just three minutes into the second half. It was a fine goal through Finnish eyes but O’Neill will wonder how Hakans was able to skip through four challenges before exchanging passes with Glen Kamara and then beating Hazard at his near post. There was a tantalising glimpse of goal in the 69th minute when Price sent in a low cross for substitute Conor Washington, but Miro Tenho did just enough to keep the ball out of reach, and five minutes later substitute Pukki put the game beyond doubt. The former Norwich man played a one-two with Robert Taylor, rode a challenge from Paddy McNair, and curled a shot beyond the reach of Hazard. Pukki turned provider in the 88th minute, playing the ball through Ballard’s legs for Lod to poke home, condemning Northern Ireland to their worst result yet in a dismal campaign. Read More Alan Browne says Republic upsetting Netherlands ‘would mean an awful lot’ Stephen Kenny’s last dance? 5 talking points as the Republic face Netherlands Golden Boy award recognises Jude Bellingham’s irrepressible rise at Real Madrid Fine finish hands Nicolai Hojgaard two-shot lead at halfway stage in Dubai Exeter captain Poppy Leitch hoping for more progress during inaugural PWR season Street Child Cricket World Cup gives youngsters chance to shine

Emma Hayes set to make history as the highest paid female coach ever, earning £1.6 million as the USWNT manager.

Alan Browne has challenged the Republic of Ireland to spoil the Netherlands’ Euro 2024 party as they look to end a disappointing campaign on a high. The curtain will fall on Ireland’s dismal attempt to make next summer’s finals at the Johan Cruyff Arena in Amsterdam, with automatic qualification long beyond them and only six points from home and away victories over Group B minnows Gibraltar to show for their efforts to date. There will be little more than pride at stake for Stephen Kenny’s men on a night when victory would assure the Dutch of their ticket to Germany alongside leaders France, but Preston midfielder Browne is determined to make them sweat. Asked if the chance to put the champagne on ice provided added motivation, the 28-year-old said: “It’s not so much about spoiling their party, but we want to come here and win. “The lads will be aware that we can play with a bit of freedom, it’s a bit of a free hit for us – which is obviously disappointing to say as a player, but that’s the way it is. “We want to win the game and spoil their party to an extent, but it’s not a vendetta against them, it’s just as a professional you want to win every game that you play in, and especially at the highest level against one of the best teams in the world, you want to go out and beat them. “It would mean an awful lot for us to get that result.” The game seems likely to be the penultimate fixture of Kenny’s reign – his contract is due to expire after Tuesday night’s friendly against New Zealand in Dublin and the clamour for change after an overhaul which has significantly reduced the age profile of the squad, but yielded only six wins in 28 competitive outings, has grown in recent months. However Kenny, who will have striker Evan Ferguson at his disposal, but not the injured Chiedozie Ogbene, remained bullish as he surveyed the task ahead. He said: “It’s a fantastic game against Holland. In the history of Irish football, all the great Irish teams of the past, some legendary players, it’s been elusive, the number of big away victories in that period. “Obviously there have been victories in tournaments, but in terms of qualifiers, beating the major countries has proved elusive, even for the best teams. “For us it’s a massive challenge to play Holland on the night they can qualify in Amsterdam. It’s a huge, huge challenge and one we must embrace and be positive about.” Browne for one has enhanced his reputation under Kenny’s watch, scoring important goals against Serbia, Belgium, Scotland and Norway, and he remains convinced that, while it may not be borne out by results, progress has been made. He said: “I’ve seen a lot of stuff in the media, a lot of criticism, and rightly so in terms of results. It’s been a tough one. “The group we got, we knew it was an uphill battle right from the start. The teams we got, we were really unfortunate. Any other team would be unfortunate with it as well. In terms of performances, I think we have come a long way Republic of Ireland midfielder Alan Browne “But that’s what you are up against, the best teams in the world, if you want to succeed you’ve got to beat them. “In terms of performances, I think we have come a long way. “Certainly since I first came in, in terms of team performances, we have definitely come a long way, we know that as players and staff. We have been in it together and just come up short in terms of results.” Read More Stephen Kenny’s last dance? 5 talking points as the Republic face Netherlands Golden Boy award recognises Jude Bellingham’s irrepressible rise at Real Madrid Fine finish hands Nicolai Hojgaard two-shot lead at halfway stage in Dubai Exeter captain Poppy Leitch hoping for more progress during inaugural PWR season Street Child Cricket World Cup gives youngsters chance to shine Wales v Armenia: Key talking points as Rob Page’s side face crunch qualifier

England have already qualified for Euro 2024 but there are still a couple of qualifying fixtures to play before the campaign concludes. The Three Lions face Malta this evening and North Macedonia on Monday as they bid to finish top of Group C and receive a high seeding at next summer’s tournament in Germany. Gareth Southgate will hope to use these fixtures to bed in some of the fringe players in his squad with the likes of Marc Guehi, Ezri Konsa and Cole Palmer set for some gametime. All three could feature against Malta who are bottom of the group and without a point with just this one match left to play. They lost the reverse fixture 4-0 back in June and have a more task to take any points off England at Wembley. If Southgate does start some of the lesser experienced members of the squad, Malta will believe they have a chance of challenging the Three Lions though this encounter should be a relatively simple outing for the national side. Follow all the action from the Euro 2024 qualifiers plus get the latest odds and tips right here:

If peeling potatoes with a peeler takes too much of your precious time, try this trick for removing the skins quickly using only your hands.

Those frilly paper caps on your turkey's legs have been called “turkey frills,” “turkey booties,” and even “turkey panties.” Here’s where they came from.

Jude Bellingham has been awarded the 2023 Golden Boy award for the best player in Europe aged under 21. The prize was established by Italian sports newspaper Tuttosport 20 years ago and is voted for by 50 sports journalists across the continent. In a video message on tuttosport.com, England star Bellingham said: “I just wanted to thank everyone who voted for me for the 2023 Golden Boy. I really appreciate it. “I’d like to thank everyone that’s been part of my journey so far at Birmingham, Dortmund and now Madrid. It wouldn’t be possible without them. There’s so many, I’d be here for hours naming them all. “Lastly and most importantly my family, who give me the support and the motivation and the love every day to keep striving. “Now that I’ve got this beautiful award, I want to keep going and keep pushing the limits of my potential and hopefully many more trophies to come.” Bellingham has made a huge impact since moving from Borussia Dortmund to Real Madrid in the summer, scoring 13 goals in 14 matches, including both in a 2-1 victory over Barcelona last month. The 20-year-old was awarded the Kopa Trophy last month for the best young player in the world at the Ballon d’Or ceremony. He is the third English player to win the Golden Boy after Wayne Rooney in 2004 and Raheem Sterling in 2014. The award will be presented at a gala in Turin on December 4. Read More Fine finish hands Nicolai Hojgaard two-shot lead at halfway stage in Dubai Exeter captain Poppy Leitch hoping for more progress during inaugural PWR season Street Child Cricket World Cup gives youngsters chance to shine

Rob Page hopes the presence of Aaron Ramsey can help Wales realise their Euro 2024 dream after the injured captain joined them on their long trek to Armenia. Midfielder Ramsey has not played since mid-September after damaging a knee tendon, missing last month’s stunning victory over World Cup semi-finalists Croatia that has left automatic qualification in Wales’ own hands entering the final two games. The 32-year-old, however, has taken the unusual step of an injured player being present for Wales’ 4,600-round mile trip to Yerevan, one of European football’s most remote outposts. “Rambo’s travelled with the lads, which is brilliant,” Page said ahead of Saturday’s penultimate qualifier at the Republican Stadium, the scene of their only previous visit to this corner of Eastern Europe in 2001 – a game the manager played in. “It’s the presence around the changing room. I used to say it with Gareth Bale. Aaron falls into the same category for me. “The wealth of experience he’s got. Just being around young JJ (Jordan James), who can pick his brains on just about anything. He’s the captain and he’s been wanting to travel. He’s been with the group all week. “He’s done his little bits of work that he’s needed to for Cardiff. He’s got a plan and gone off and done his own bits. “We’ve had to find a training ground for him, but he wants to be around the boys and I think that speaks volumes about what we’ve got as a group.” Wales know two closing victories – already-qualified Turkey are the visitors to Cardiff on Tuesday – will see them secure qualification for a fourth tournament out of five. Dropped points will leave them relying on favourable results elsewhere and the prospect of avoiding the play-offs in March where the likes of Norway, Poland and Ukraine could be lurking. “The camp has been great all week. The positivity has been incredible,” said Page, who has a difficult selection call to make with Tottenham forward Brennan Johnson available after missing the Croatia win through injury. “There’s enough experience in that changing room of big games, when you need big players to step up for big games – and this is a big game for us. “Our full focus is on this game. We’re not even talking about Tuesday’s game. We’ve got enough experience to cope with this. “We haven’t got anything where you need that siege mentality (like Wales did in October) but we’re coming off the back of one of the best performances we’ve ever had, certainly of my tenure. “We can’t be complacent, we need consistency when it comes to that level of performance. If we do that the result will look after itself.” Ben Davies, as he did against Croatia, will lead Wales in the absence of Ramsey and playing at Euro 2024 would represent the Tottenham defender’s fourth major tournament – three European Championships and the 2022 World Cup. Davies said: “This is the dream for us and it doesn’t matter if you’ve done it once or three or four times. “We’re confident as a group that on the day we can beat anybody. We’ve done that in the last two and we want to show that again. “We’re a good group, a tight-knit group, and it’s nice to see the same faces every time you come. “You end up playing as a family and I think that where our success has been gained, being a band of brothers out there.”

Thanksgiving is only days away, and families all across America are in the midst of building their dinner menus for the feast. While you’re heading to the grocery store to pick up your turkey and sweet potatoes, there’s one aspect of Thanksgiving that’s important to consider while planning out the big day: When will dinner be served? Over the years, Americans have opted to host their dinners at different times, with many families starting the meal at 3pm on the fourth Thursday in November. On the other hand, some people decide to eat dinner as they normally would, by hosting Thanksgiving at 6pm or 7pm. The question of when to have your Thanksgiving dinner may be tied to one major factor - that large meals can make you a bit sleepy. There’s constant discussion surrounding the star of Thanksgiving, turkey, and how it makes you tired. Turkey contains tryptophan, an amino acid in our bodies that helps make melatonin to regulate sleep schedules, according to the Icahn School of Medicine at Mount Sinai. There’s no arguing that eating a Thanksgiving meal full of turkey, stuffing, and mashed potatoes would make anyone ready for a nap. Still, the question remains as to whether the chemicals in turkey actually make us susceptible to tiredness, or whether other factors are at play in our post-meal slumber. Speaking to The Independent, professional chefs have discussed the drowsiness that comes from eating a hefty meal, and how that feeling can affect your upcoming Thanksgiving plans. According to the Cleveland Clinic, tryptophan is an essential acid that’s found in food containing high levels of protein, such as chicken, eggs, cheese, and fish. Since there’s tryptophan in turkey, the amino acid can affect our body’s levels of both melatonin and serotonin, neurotransmitters that control our moods. Speaking to The Independent, California-based chef Brendan Collins acknowledged that the tryptophan in turkey is an amino acid that affects our sleep schedule. However, he clarified that turkey isn’t the reason for the drowsiness, and rather our eating habits on Thanksgiving could be the culprit. “I think the truth is that we can end up overeating on Thanksgiving, in comparison to our normal eating schedule, and we get food comas,” he explained. “We need to sleep because of that. Not because of the small amount of tryptophan found in the turkey itself.” John Carpenter - an executive chef at Signature Restaurant at La Cantera Resort and Spa in Texas - agreed that stuffing our faces with food on Thanksgiving may be more likely to blame for our tiredness. He noted that it’s easy to feel sleepy after a big meal and specified that a range of foods and beverages can contribute to the drowsiness, from pumpkin pie to wine. “Thanksgiving dinner is quite heavy, between stuffing and large amounts of meat we eat, whether that be turkey or ham,” he explained. “It’s also usually surrounded by friends and family, and there’s some alcohol drinking usually involved, which isn’t exactly known to keep us awake.” With the side effects of eating a big Thanksgiving meal in mind, chefs have shared their advice on when to plan your dinner. It’s important to note that the day before Thanksgiving can be relatively busy, from buying your ingredients to decorating your home. In addition to managing physical tasks, Carpenter said there’s another routine he usually takes on to prepare for the holiday - changing up his eating habits. “For me personally, I definitely prefer to change my eating schedule, leading up not only the day of Thanksgiving, but also a couple of days before,” he said. “I always eat a little bit lighter, leading up in anticipation of a big meal. And personally, I normally don’t even eat breakfast on Thanksgiving because I know I’m going to eat so much.” The morning of Thanksgiving tends to be quite hectic, so Collins urged families to give themselves enough preparation time before dinner. He recommended giving yourself a good two and a half to three hours of cooking time, when you can prepare all your vegetables while the turkey is in the oven. So, when is the best opportunity to serve the food to your guests? Professional chefs recommend the daytime, rather than evening, as the best time to host your dinner, taking both meal preparation time and drowsiness into account. “Normally for me, it’s early in the afternoon or early in the day,” Carpenter explained. “I have two children so I prefer earlier because it gives us the rest of the day for them to wind down from a big meal and all that. And then you have more time during Thanksgiving day to be with your family.” When you decide to host your Thanksgiving dinner is entirely up to you, but Collins acknowledged that the age of your guests is another factor to consider. He noted that children are generally accustomed to having their meals earlier in the day, even though that might not be the case for adults. “I think if there’s a lot of children under 10 years of age, having your dinner at 2pm or 3pm would be good,” Collins said. “If it’s more towards the adult scene, then I think it’s more of an early dinner, late lunch kind of thing. I’d personally go for 4pm or 5pm.” Thanksgiving aside, studies have found that late-night dinners may not be the best idea. In a 2022 study published in peer-reviewed journal Cell Metabolism, researchers examined 16 patients who were overweight and obese as they ate the same exact meals on two schedules - one group eating as late as 9pm. Results showed that eating later had a large effect on how patients regulated their “energy intake, expenditure, and storage”. Since there’s so many different types of food served on Thanksgiving, eating dinner on the earlier side could ultimately be better for your physical health. “Personally, I know you shouldn’t be eating a huge meal later at night, especially the size of a normal Thanksgiving meal,” Collins added. “So definitely give yourself the time for your food to settle down.” Although there are various factors to consider when planning the timing of your Thanksgiving dinner, it’s important to remember not to let the stress of it ruin the day. “Don’t stress out too much about the food,” Collins said. “I know sometimes Thanksgiving is one of the first times you’ve seen friends or family in a long time. So I think the idea is that it’s celebratory, and make sure you do that. Buy really good wine or champagne and enjoy yourself.” Read More 10 Thanksgiving traditions and where they come from The French have rules, and they have camembert rules – mess with them at your peril Pearly Cow, Margate, restaurant review: Go for the steak, but stay for the potatoes The French have rules, and they have camembert rules – mess with them at your peril Pearly Cow, Margate, restaurant review: Go for the steak, but stay for the potatoes We must stop Big Cranberry Sauce’s reign of terror over Christmas sandwiches

Rob Page hopes the presence of Aaron Ramsey can help Wales realise their Euro 2024 dream after the injured captain joined them on their long trek to Armenia. Midfielder Ramsey has not played since mid-September after damaging a knee tendon, missing last month’s stunning victory over World Cup semi-finalists Croatia that has left automatic qualification in Wales’ own hands entering the final two games. The 32-year-old, however, has taken the unusual step of an injured player being present for Wales’ 4,600-round mile trip to Yerevan, one of European football’s most remote outposts. “Rambo’s travelled with the lads, which is brilliant,” Page said ahead of Saturday’s penultimate qualifier at the Republican Stadium, scene of their only previous visit to this corner of Eastern Europe in 2001 – a game the manager played in. “It’s the presence around the changing room. I used to say it with Gareth Bale. Aaron falls into the same category for me. “The wealth of experience he’s got. Just being around young JJ (Jordan James), who can pick his brains on just about anything. He’s the captain and he’s been wanting to travel. He’s been with the group all week. “He’s done his little bits of work that he’s needed to for Cardiff. He’s got a plan and gone off and done his own bits. “We’ve had to find a training ground for him, but he wants to be around the boys and I think that speaks volumes about what we’ve got as a group.” Wales know two closing victories – already-qualified Turkey are the visitors to Cardiff on Tuesday – will see them secure qualification for a fourth tournament out of five. Dropped points will need them relying on favourable results elsewhere and the prospect of avoiding the play-offs in March where the likes of Norway, Poland and Ukraine could be lurking. “The camp has been great all week. The positivity has been incredible,” said Page, who has a difficult selection call to make with Tottenham forward Brennan Johnson available after missing the Croatia win through injury. “There’s enough experience in that changing room of big games, when you need big players to step up for big games – and this is a big game for us. “Our full focus is on this game. We’re not even talking about Tuesday’s game. We’ve got enough experience to cope with this. “We haven’t got anything where you need that siege mentality (like Wales did in October) but we’re coming off the back of one of the best performances we’ve ever had, certainly of my tenure. “We can’t be complacent, we need consistency when it comes to that level of performance. If we do that the result will look after itself.” Ben Davies, as he did against Croatia, will lead Wales in the absence of Ramsey and playing at Euro 2024 would represent the Tottenham defender’s fourth major tournament – three European Championships and the 2022 World Cup. Davies said: “This is the dream for us and it doesn’t matter if you’ve done it once or three or four times. “We’re confident as a group that on the day we can beat anybody. We’ve done that in the last two and we want to show that again. “We’re a good group, a tight-knit group, and it’s nice to see the same faces every time you come. “You end up playing as a family and I think that where our success has been gained, being a band of brothers out there.” Read More Everton hit with 10-point deduction for breaching Premier League financial rules Carlos Alcaraz sets up Novak Djokovic clash with win at ATP Tour Finals Fine finish hands Nicolai Hojgaard two-shot lead at halfway stage in Dubai Exeter captain Poppy Leitch hoping for more progress during inaugural PWR season Street Child Cricket World Cup gives youngsters chance to shine Wales v Armenia: Key talking points as Rob Page’s side face crunch qualifier

Everton have criticised the Premier League’s decision to issue the club with a 10-point deduction as punishment for breaching financial fair play rules, and have vowed to appeal against the decision. The Premier League referred Everton to an independent commission in March for an alleged breach of its profitability and sustainability rules in the period ending in the 2021-22 season, and the league recommended a deduction of up to 12 points. On Friday a Premier League statement said: “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. The Commission concluded that a sporting sanction in the form of a 10-point deduction should be imposed. That sanction has immediate effect.” Everton reacted with anger at the news and rejected the finding that they failed to act in good faith during the Premier League’s investigation. “Everton Football Club is both shocked and disappointed by the ruling of the Premier League’s Commission,” it said in a statement. “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. “Everton cannot comment on this matter any further until the appeal process has concluded.” The sanction was put into immediate effect, meaning Everton dropped from 14th to 19th in the Premier League, and from 14 points to four. 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 have 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 rocked by points deduction as Premier League toughens on financial fair play 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

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