Everton and Nottingham Forest have been charged with breaking Premier League spending rules.
Everton were docked 10 points earlier in the season for breaching financial fair play regulations and have been charged again for their more recent accounts alongside Forest.
It is understood that Everton are furious at the latest sanction and will, as they did the first time round, appeal the verdict.
‘Everton Football Club acknowledges the Premier League’s decision to refer a breach of Profit & Sustainability rules (PSR) for the assessment period ending with the 2022/23 season to an independent Premier League commission,’ a statement read.
‘This relates to a period which covers seasons 2019/20, 2020/21, 2021/22 and 2022/23. It therefore includes financial periods (2019/20, 2020/21 and 2021/22) for which the Club has already received a 10-point sanction.
‘The Club is currently appealing that sanction.
‘The Premier League does not have guidelines which prevent a Club being sanctioned for alleged breaches in financial periods which have already been subject to punishment, unlike other governing bodies, including the EFL.
‘As a result – and because of the Premier League’s new commitment to deal with such matters “in-season” – the Club is in a position where it has had no option but to submit a PSR calculation which remains subject to change, pending the outcome of the appeal.
‘The Club must now defend another Premier League complaint which includes the very same financial periods for which it has already been sanctioned, before that appeal has even been heard. The Club takes the view that this results from a clear deficiency in the Premier League’s rules.’
It concludes: ‘Everton can assure its fans that it will continue to defend its position during the ongoing appeal and, should it be required to do so, at any future commission and that the impact on supporters will be reflected as part of that process.’
As FFP calculations are made over a three-year period ending on June 30, the Johnson deal will count towards the reckoning for 2021-2024 rather than 2020-23.
Clubs are permitted to make financial losses of £105m over a three-year period, with Forest reporting an annual loss of £45.6m in their last accounts.
Forest say they could have sold Johnson to Brentford in June for about £30m, which would have put them in a healthier financial state for the 2020-23 period, but nearly £20m out of pocket overall.
For the club’s sustainability, they argue that accepting nearly £50m for Johnson in August was better than accepting £30m earlier in the summer.
A Forest spokesman said: ‘Nottingham Forest acknowledges the statement from the Premier League confirming that the club has today been charged with a breach of the league’s Profitability and Sustainability Rules.
‘The club intends to continue to cooperate fully with the Premier League on this matter and are confident of a speedy and fair resolution.’