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The scale of Everton’s 10-point deduction has shocked football in a way that is felt beyond Goodison Park. Even figures from other clubs were stunned as they went through the 41 pages of the judgement for breaches of profit and sustainability rules. Part of that is that there was no precedent for this; the Premier League had never done anything like it. That is why many in the rest of world football are watching just as keenly. Over the last few years, a constant refrain in the highest-level boardrooms has been the following: “something must be done about the power of the Premier League”. A fair question is now whether something big is going to change because the Premier League itself has finally done something. Except, the Premier League would be keen to say they didn’t do this. The English top-flight just believed there was a breach and referred it to an independent commission. Even the statement on the competition website was headlined with that. “Everton FC deducted 10 points by independent commission.” That language is read as quite pointed at a time when the Premier League is posing the biggest resistance to an independent regulator. This is all a show of governance. Some of the response, however, has already been an illustration of where the Premier League might be headed over the next decade. That might well be ongoing and fractious debates about what happens in court rooms and legal meetings rather than what happens on the pitch - to say nothing of that said between supporters. Everton, who have publicly made their severe grievance with the outcome clear, have 14 days to launch their inevitable appeal. After that, if the decision is upheld, they can’t go to the Court of Arbitration for Sport. Leeds United, Leicester City, Burnley and - potentially - Southampton have 28 days to lodge compensation claims from loss of earnings due to Everton staying up at their expense. Such long legal cases might be more concerning for the club, rather than what comes next, especially since the weakness of this season’s promoted clubs may well mean 10 points isn’t enough to see Sean Dyche’s side relegated. Sources connected to Everton do also feel that points number will come down on appeal. Coincidentally, some of the club’s harsher critics have already pointed to the example of Luton Town in 2008-09. There is a view, particularly among those relegated, that they shouldn’t have lost out for conforming to the rules. That is where the discussion has gone now the initial shock has passed. On the other side, there has been debate about the logic of the profit and sustainability rules. Most criticism has been reserved for the idea of getting points deductions for losses of £124.5m instead of £105m, particularly when knowledge of that came from internal documents the club openly shared in order to co-operate. Everton themselves closed their statement with what looked like a warning. “The club will also monitor with great interest the decisions made in any other cases concerning the Premier League’s profit and sustainability rules,” it read. There remains so much uncertainty over similar cases. An independent commission is still looking over the 115 Manchester City charges, which is a case of far greater complexity. Chelsea are meanwhile under investigation for a range of potential breaches from the Roman Abramovich era, after the Bureau of Investigative Journalism reported allegations of secret payments possibly relating to transfers and managerial appointments. The new ownership already paid an £8m settlement with Uefa earlier this year for self-reporting potential breaches to the European body and the Premier League. There had been a feeling this may earn good will with authorities but the Everton case illustrates that may not lead to clemency. This is an issue of perception, but one much bigger than how certain details are looked at. Taking in all those cases, and with the added complexity of how interlinked these situations and seasons are, it only deepens this wider debate about where English football is headed. There is now a cloud over at least nine Premier League titles, eight Champions League qualifications and two relegation places, before you even get into more mundane, but still costly issues, like prize money for placings. This isn’t what football is supposed to be about. Supporters are supposed to be able to trust what they see. The entire concept of sport is dependent on it. This certainly isn’t what the Premier League is supposed to be about, especially when so many foreign league executives say that the image of good governance has been part of its immense international growth. There may end being a huge irony to that. This potential explosion of off-field examinations and litigations is increasingly seen as the inevitable consequence of an era when the Premier League was just too laissez-faire in regulation. The view of many competition insiders is that the old Richard Scudamore regime didn’t look seriously enough for breaches as they didn’t want to damage the Premier League brand. What it potentially did, however, was create conditions that could end up harming the brand more than anything. “Nobody likes points deductions or asterisks on the league table,” one source said, “but doing it for smaller cases prevents far bigger problems. “This is all coming home to roost.” The argument can of course be extended to the much wider issue of ownership and how lacking in regulation the Premier League has been on that, too. Two of the cases referenced here involve two of the takeovers that are seen as landmarks in modern football history, in the 2003 Abramovich purchase of Chelsea and the 2008 Abu Dhabi purchase of City. Much of the Everton case could be instructive for both. The scale for punishment is clearly now very high. One paragraph of the judgement makes this all too clear. “At one level, disregard of the potential PSR [profit and sustainability rules] difficulties can be said to increase Everton’s culpability. But the Commission considers that there is a danger of double counting. We have already made clear that our approach is to start by considering the extent by which the PSR threshold has been exceeded: the greater the excess, the greater the culpability. We do not consider that the reasons for the PSR breach should aggravate that culpability unless they can be said to constitute exceptional conduct. For example, a deliberate cynical breach of the PSR to achieve a sporting advantage might increase culpability beyond that already arrived at by the extent of the breach.” These sentences are why many are now openly saying that City and Chelsea could be facing huge points deductions or even demotion, in the event they are charged and found guilty. No punishment could be as straight as direct relegation, though. Any punishment going that far would be an expulsion, at which point the English Football League would have to decide whether they want to admit them. While there may be harsh penalties, though, there evidently isn’t as much of an appetite for retrospective punishment. This could leave previous league tables and records untouched. Public opinion would be very different, though. This is the danger the Premier League has got itself into. Over a decade of English football is under scrutiny. Might this lead into something akin to the Premier League’s “Calciopoli era”, where there is so much litigation; where the very reputation of the game is affected? For all the grimness of that, there are many who believe it could be for the greater good. One source from a football body summed up another view. “Everything has to fall apart to get better.” Read More Why Everton have been handed 10 point deduction as Premier League takes FFP stand Watch: Everton CEO responds to Premier League after point deduction Everton vow to fight to ‘unjust’ Premier League points 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

The College Football Playoff rankings are starting to make sense, or at least we are adjusting to them. But what if the top 25 was based exclusively on strength of schedule? What would that even look like. I did the work so you don't have to. Buckle up!

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:

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.”

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 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

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

With qualification secured for Euro 2024, England now bid to secure top spot in Group C and a high seeding at next summer’s tournament. Gareth Southgate’s side face Malta in their penultimate fixture of the qualifying campaign. The Mediterranean nation are bottom of the group and without a point with just one match left to play, losing the reverse fixture 4-0 in June. Malta failed to register even a shot on that occasion but will be hoping for better against an England side missing a couple of regular squad members. Here’s everything you need to know. Get all the latest football betting sites offers here. When is England vs Malta? England vs Malta is due to kick off at 7.45pm GMT on Friday 17 November at Wembley Stadium in London. How can I watch it? Viewers in the United Kingdom can watch the match live on Channel 4, with coverage on the channel from 7pm GMT. A live stream will be available via the Channel 4 website and app. If you’re travelling abroad and want to watch the event, you might need a VPN to unblock your streaming app. Our VPN round-up is here to help and includes deals on VPNs in the market. Viewers using a VPN need to make sure that they comply with any local regulations where they are, and also with the terms of their service provider. Team news England have suffered a number of withdrawals from their squad for this fixture and their final qualifier against North Macedonia, with Jude Bellingham and James Maddison the headline names pulling out after strong starts to the season. There is still no place for Raheem Sterling among Gareth Southgate’s group, though, with Chelsea teammate Cole Palmer earning a call up instead and perhaps in line for a senior international debut. Kemar Reid has earned a first call up for Malta, with the Floriana player now a naturalised citizen of the country. Jodi Jones of Notts County is among the foreign-based contingent and should feature up front, while midfielder Teddy Teuma is also back amongst things after missing the fixture against Italy earlier in the month with an ankle injury. Predicted line-ups England XI: Pickford; Walker, Maguiere, Guehi, Trippier; Alexander-Arnold, Rice, Galllagher; Saka, Kane, Foden. Malta XI: Bonnello; Mbong, S. Borg, Pepe, J. Borg, Camenzuli; Teuma, Guillaumier, Muscat; Jones, Nwoko. Odds England win 1/66 Draw 20/1 Malta win 66/1 Get the latest football odds here. Prediction A comfortable England win. England 5-0 Malta Read More Everton rocked by points deduction as Premier League toughens on financial fair play Everton deducted 10 points for breach of Premier League financial rules Trent Alexander-Arnold shares feelings on England midfield role Everton rocked by points deduction as Premier League toughens on financial fair play Everton deducted 10 points for breach of Premier League financial rules Trent Alexander-Arnold shares feelings on England midfield role

Everton have been deducted 10 points by an independent commission after being found to have breached Premier League financial rules. The league referred Everton to the commission in March for an alleged breach of its profitability and sustainability rules in the period ending in the 2021-22 season. The rules allow clubs to lose a maximum £105million over a three-year period or face sanctions. Everton issued a statement confirming their intention to appeal against the sanction. The Premier League said in a statement published on its official website: “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 £124.5million, as contended by the Premier League, which exceeded the threshold of £105million 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.” Everton said they were “shocked and disappointed” by the sanction imposed by the commission. “The club believes that the Commission has imposed a wholly disproportionate and unjust sporting sanction,” the Toffees statement read. “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.” Read More 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 Athletics’ move from Oakland to Las Vegas approved by MLB owners On This Day in 2013: David Haye has to rethink his plans Cincinnati Bengals lose Joe Burrow as they go down to Baltimore Ravens