Everton have been plunged deep into Premier League relegation trouble after being docked another two points for a second breach of spending rules.

The Toffees now sit just two points clear of the bottom three with seven fixtures remaining, although they have a game in hand on each of the three sides below them – Nottingham Forest, Luton and Burnley – and are 11 points better off than bottom-of-the-table Sheffield United.

Here, the PA news agency takes a closer look at their plight.

What has happened?

An independent commission has deducted two points from Everton’s tally after the club admitted a breach of the Premier League’s profit and sustainability rules (PSR) over the three-year cycle to 2022-23, leaving them on 27 from 31 games.

Haven’t we been here before?

Yes. The Merseyside club were hit with an unprecedented 10-point penalty in November after being found to have “taken chances” with PSR. Their losses for the three-year period up to 2021-22 were £124.5million, £19.5million over the threshold, even accounting for allowances made for the Covid-19 pandemic. At the time, they slipped to 19th place as a result, but the sanction was reduced to six points in February following a successful appeal, at which point they climbed to 15th.

What are the PSR?

These are the regulations governing a club’s maximum permitted losses. Normally top-flight clubs can lose up to £105million over the three-year assessment period without being in breach.

How much above the limit were Everton?

The club exceeded the spending limit during the specified period by £16.6million. During a three-day hearing, the commission considered mitigating factors cited by Everton, but ultimately decided a two-point penalty to take effect immediately was appropriate.

What were their arguments?

The Goodison Park outfit argued against further punishment, pointing to “the concept of double punishment, the significant mitigating circumstances facing the club due to the war in Ukraine, and the high level of co-operation and early admission of the club’s breach”.

What have Everton said?

The club have signalled both their intention to appeal and commitment to “working collaboratively” with the league on PSR matters, while expressing concern over “the inconsistency of different commissions in respect of points deductions applied”.

Are they alone?

No. Forest were last month docked four points for an overspend of £34.5million on their allowed total of £61million – £22million is deducted from the £105million limit for each season spent outside the Premier League during the qualifying period – with a further two points discounted to reflect their early plea and co-operation. Sky Bet Championship leaders Leicester, who have since reported a pre-tax loss of £89.7million for the year to June 30, 2023, were referred to an independent commission by the Premier League for an alleged breach last month.

Everton are planning to appeal against their two-point deduction for a second breach of the Premier League’s profit and sustainability rules.

The Toffees have already been hit by a six-point sanction this season relating to breaching PSR in the assessment period up to the 2021-22 season.

Everton have now been hit by a further punishment for the three-year cycle to 2022-23, dropping them one spot to 16th in the Premier League table, two points above the relegation zone.

The Premier League said in a statement: “An independent commission has given an immediate two-point deduction to Everton FC for a breach of the Premier League’s profitability and sustainability rules (PSRs) for the period ending season 2022/23.

“Over a three-day hearing last month, the independent commission heard evidence and arguments from the club in respect of a range of potential mitigating factors for its admitted breach of £16.6million, including the impact of its two successive PSR charges.

“Having done so, the commission determined the appropriate sanction to be a two-point deduction, taking effect immediately.

“The independent commission reaffirmed the principle that any breach of the PSRs is significant and justifies, indeed requires, a sporting sanction.”

The written reasons show the Premier League felt five points was the appropriate starting place for a sanction, comprised of three for the PSR breach and two for exceeding the upper loss threshold by 15.8 per cent – £16.6 million.

But the independent commission knocked off two points as Everton had already been punished this season “for losses in years which overlap with the years at issue in these proceedings”.

A further point was reduced to a combination of the loss of sponsorship of Russian company USM and the fact the club admitted guilt at the first opportunity.

Despite that, Everton plan to appeal against the two-point punishment.

The Toffees said in a statement: “While the club’s position has been that no further sanction was appropriate, the club is pleased to see that the commission has given credit to the majority of the issues raised by the club, including the concept of double punishment, the significant mitigating circumstances facing the club due to the war in Ukraine, and the high level of co-operation and early admission of the club’s breach.

“Everton remains committed to working collaboratively with the league on all matters relating to PSR but is extremely concerned by the inconsistency of different commissions in respect of points deductions applied.

“The club would like to place on record its thanks to the Fan Advisory Board and other fan groups for their submissions during this process, and to all Evertonians for their ongoing patience and unstinting support.

“The club and its legal representatives have begun the preparations to appeal the commission’s decision.”

Everton found out in February that their appeal against the punishment dished out in November for their first PSR breach had been reduced from 10 points to six.

The appeal board rejected seven grounds for mitigation put forward by the club, but did find the original commission made legal errors.

Last month fellow Premier League strugglers Nottingham Forest were punished for their own PSR breach, leading them to be docked four points.

The Premier League said Forest admitted breaching those rules by £34.5m above their permitted threshold of £61m.

Forest are awaiting the results of their appeal.

Last month also saw Leicester referred to an independent commission by the Premier League for an alleged breach of PSR for the period ending 2022-23.

The Championship leaders went on to announce they had launched “urgent legal proceedings” against the Premier League and the EFL.

The Premier League has yet to issue an update on the 115 charges laid against Manchester City in February 2023 for alleged breaches of financial rules.

Premier League chief executive Richard Masters told MPs in January that a date had been set and the case was “progressing”.

Everton have seven Premier League matches remaining this season and travel to Chelsea next Monday.

The club remains in the midst of a protracted takeover, with owner Farhad Moshiri recently saying the sale was in “the home straight” after first agreeing a deal with prospective owners 777 Partners last September.

Everton have been given an additional two-point deduction for breaching the Premier League’s profit and sustainability rules.

The Toffees have already been hit by a six-point sanction this season relating to breaching PSR in the assessment period up to the 2021-22 season.

Everton have now been hit by a further punishment for the three-year cycle to 2022-23, dropping them one spot to 16th, two points above the relegation zone.

The Premier League said in a statement: “An independent commission has given an immediate two-point deduction to Everton FC for a breach of the Premier League’s profitability and sustainability rules (PSRs) for the period ending season 2022/23.

“Over a three-day hearing last month, the independent commission heard evidence and arguments from the club in respect of a range of potential mitigating factors for its admitted breach of £16.6million, including the impact of its two successive PSR charges.

“Having done so, the commission determined the appropriate sanction to be a two-point deduction, taking effect immediately.

“The independent commission reaffirmed the principle that any breach of the PSRs is significant and justifies, indeed requires, a sporting sanction.”

Everton manager Sean Dyche admits his change in tactics to “win ugly” paid off as a 1-0 victory over 10-man Burnley eased some of their relegation worries.

Dominic Calvert-Lewin, who ended his six-month wait for a goal with the equaliser at Newcastle in the week, charged down Arijanet Muric’s clearance seconds before the end of the first half for the only goal and a first league win since December.

Luton’s victory over Bournemouth means Dyche’s side remain only four points above the drop zone but they have put another club – Brentford – between them.

“Important and welcome,” was his assessment of the result.

“We looked at the idea of how well we had played this season and not won so we deliberately tried to play it long and strong and play the game as awkward and ugly as possible and get an an ugly win and it worked.

“We gave the ball away too cheaply but there is a nervousness when you have been on a run like that. That stops the storyline and we have to build on that.

“But the winning mentality is important and I think it was on show today to make sure we found a win.”

The three points were even more vital with the ruling of a second independent commission into profitability and sustainability breaches – for which they have already been docked six points this season – expected next week.

“You are trying to control the controllables,” Dyche added.

“We’ve had another step forward to change that today, I’m not saying we have every answer but it is a very important victory I think that’s another step forward in the mentality to take the rest of the season on.”

Clarets defender Dara O’Shea was sent off in the 67th minute after bringing down Dwight McNeil just over the halfway line and boss Vincent Kompany felt referee Michael Oliver’s decision was harsh at best.

“The letter of the law says he should have been denying a goalscoring opportunity to be sent off and I’ll let you guys make your judgement on that.

“There was a lot of force on the ball and it would be a comfortable pick up for the goalkeeper.”

Defeat left 19th-placed Burnley six points from safety but Kompany refused to blame his goalkeeper.

“He has to keep going. It is part of being a professional footballer. We all live with the mistakes we make, it happens for everyone in life and in football it is no different,” he added.

“Our momentum collapsed twice through moments of our own doing. But I can’t for one second criticise the effort of the team and the idea to come here and play like this.”

Everton secured a first Premier League win since December over 10-man Burnley to boost their survival hopes and deal a hammer blow to the struggling Clarets.

Dominic Calvert-Lewin’s luck appears to have finally changed as his goal gave Sean Dyche’s side a first win in 14 league matches.

The forward, who ended his six-month wait for a goal with the equaliser at Newcastle in the week, charged down Arijanet Muric’s clearance seconds before the end of the first half and saw the ball loop into an empty net for a 1-0 victory.

Rejuvenated by goals in back-to-back matches for the first time since September, the 27-year-old appeared to shift up a gear and had a couple more chances either side of Dara O’Shea’s straight red card for a lunge on Dwight McNeil.

But one goal was enough to prevent an equalling of a club-record 14 league matches without a win dating back to 1937, moving them up to 15th but still only four points above 18th-placed Luton after the Hatters’ win against Bournemouth.

It was crucial timing with the outcome of a second independent commission into profitability and sustainability breaches – for which they have already been docked six points – expected next week.

However, for second-bottom Burnley, themselves with just one win in 15, this was a first defeat in five and left them six points from safety.

Everton made four changes, including both central midfielders, with Idrissa Gana Gueye absent as his wife gave birth overnight and Amadou Onana complaining of soreness after training.

More significantly, Calvert-Lewin was restored to the team and it was him sensing half an opportunity which brought the goal – and much relief – 10 seconds from the end of what was a turgid first half.

Muric, who had not had to face a shot on target, inexplicably delayed far too long from Maxime Esteve’s square backpass and Calvert-Lewin made enough ground to be able to charge down the clearance with maximum reward.

It was the stroke of luck which he had been searching for since October and came hot on the heels of the penalty which ended his drought on Tuesday at St James’ Park.

For Burnley it was moment of self-sabotage as they had edged the first 45 minutes with Jacob Bruun Larsen sending a free-kick just over and David Fofana heading into the arms of Jordan Pickford.

A possibly tactical showing of the afternoon’s scores, just as Luton went behind, 10 minutes into the second half gave home fans a lift but they were not the only ones recharged as Calvert-Lewin nutmegged O’Shea and forced Muric to save with an outstretched foot at his near post after Lorenz Assignon had given away possession.

Abdoulaye Doucoure headed over Ashley Young’s cross as Everton sensed their chance to put daylight between themselves and the relegation zone and the dismissal of O’Shea helped their cause.

The Burnley defender mis-controlled a pass from fellow centre-back Esteve and in trying to rectify the situation lunged at McNeil on the halfway line and referee Michael Oliver immediately brandished what seemed a harsh red card.

Sander Berge’s challenge on Calvert-Lewin’s replacement Beto looked more like a red card on the edge of the area as the striker bore down on goal but Oliver was not interested.

Newcastle boss Eddie Howe is determined to keep hold of the “limitless potential” of in-form striker Alexander Isak.

The 24-year-old Sweden international scored his 19th goal of the season and his eighth in nine Premier League outings in Tuesday night’s 1-1 draw with Everton hours after headlines suggested North London rivals Arsenal and Tottenham are ready to battle it out for his signature this summer.

However, the Magpies’ head coach is determined to hang on to his £63million record signing, who arrived on Tyneside during the summer of 2022 after learning his trade at AIK Solna, Bundesliga side Borussia Dortmund and Real Sociedad in Spain.

Asked about Isak, Howe said: “For me, Alex has limitless potential.

“You’ve got someone who has had really good experiences in his career. He’s travelled as a young player and had some experience of different leagues.

“He’s come to us at a really good time of his career where we can help him, develop his talents and give him a platform to show how good he is.

“At the moment, he’s building in confidence all the time. He’s a high-level player and we’re delighted to have him with us.”

Newcastle’s challenges in complying with spending rules, which prompted chief executive Darren Eales to admit earlier this season that they may have to trade players to recruit, has led to speculation that some of the club’s biggest names could be sold.

However, asked about Isak’s future, Howe said: “You have to try to keep your best players. Whether you’re able to do that continually with the rules that are in place at the moment, that’s always unsure.

“I’m not in control of that, but from my perspective, to be the team that we want to be, we have to keep our best players and keep improving.”

Isak’s latest contribution to the black and white cause looked to have secured another three points until substitute Paul Dummett wrestled Ashley Young to the ground to hand Dominic Calvert-Lewin the chance to level from the penalty spot, which he did with two minutes remaining.

The England striker had been thrown on along with Andres Gomes and James Garner with 61 minutes gone with the visitors’ bench significantly stronger than that available to Howe, who confirmed Tino Livramento and Miguel Almiron will both be sidelined by injury for around a month.

Opposite number Sean Dyche was delighted with the impact of his substitutes on a night when Everton’s run without a Premier League win was extended to a club record 13 games.

He said: “It’s a squad mentality. We’ve been trying to build that at the club since I’ve come along really. I reminded them of that and how important it is. ‘Be the person who makes the difference’ is what I always say to them, and it rubs off.

“Second-half particularly, it looked like everyone was making a difference and that’s the feeling we’ve got to maintain. We’ve got to keep on with that and find that consistency to keep taking these games on and the wins will come.”

Sean Dyche hailed Everton’s second-half “edge” as they came from behind to rescue a valuable point in a 1-1 draw at Newcastle.

The Magpies went ahead through Alexander Isak’s first-half strike, but spurned a number of opportunities before Everton struck back in the latter stages.

Paul Dummett’s challenge on Ashley Young saw the Toffees awarded a penalty in the 87th minute and after a VAR check, substitute Dominic Calvert-Lewin stepped up to slot home from the spot.

A draw still hands Everton an unwanted record of 13 Premier League games without a win, but Dyche believes his side secured a “good point” on the road.

He said: “I thought it was a pretty decent performance, but at half-time I mentioned that edge and how we turn that into a winning performance and I thought second half was a very valid attempt to do that.

“We didn’t get the win but we get a good point on the road in the Premier League, it’s always important.

“The penalty of course, we’ve only had one this season, should have had another one Saturday but we didn’t get that.

“I don’t know why they have to look at that a hundred times, it’s absolutely bizarre because I’ve seen it back and it gets given straight away.

“Anyway, they did get to the right decision so we’re pleased with that, and Dom put it away so we’re pleased for him as well.”

It was only Calvert-Lewin’s fourth goal of the season in the Premier League, but Dyche praised the forward for his hard work.

“It changes the noise around him, he’s been working hard, Beto has also worked hard as well,” Dyche added.

“We’re asking a lot of them two at the moment, but I thought they did well and he deserves the fact he’s keeping at it.

“It must have been a nervous penalty for him because there’s a lot of noise about him not having scored, you haven’t done this, you haven’t done that, but I thought he delivered it well.”

Newcastle looked to be heading for a second win in four days when Isak fired them into the lead with his 19th goal of the season.

But having seen James Tarkowski rattle his own post, Dan Burn have a goal ruled out for offside and Vitaly Mykolenko clear an Isak shot off the line, the visitors finished strongly.

James Garner had already hit the woodwork when they got their reward from the spot.

Asked about his overriding emotion after the game, Magpies head coach Eddie Howe said: “Definitely frustrated.

“I thought we needed that second goal. It looked like we’d got it on a couple of occasions – of course, the VAR one was really, really tight and then Alex’s chance looked a big moment in the game.

“At 1-0, Everton were never out of it. They’ve hit the post themselves and of course the penalty is probably the big moment.”

The spot-kick was awarded after referee Tony Harrington was advised to review a tussle between Dummett and Young, and Howe had few complaints.

He said: “When you look at it back – which I have very quickly – both players are grappling each other initially, but I think it’s just the height of Paul’s arm around Ashley’s neck that swings it against us.

“Probably if the boot’s on the other foot, I’m wanting a pen for that.”

Dominic Calvert-Lewin came off the bench to deny Newcastle victory but could not spare Everton an unwanted record of 13 Premier League games without victory.

The England international converted an 87th-minute penalty – his first goal since October – to cancel out Alexander Isak’s first-half opener and secure a 1-1 draw at St James’ Park as the Magpies were made to pay for missed chances.

Dan Burn had seen a second-half strike ruled out for offside after a VAR review and both sides were denied by the woodwork and ultimately neither got what they really needed.

Having lost Tino Livramento, Jamaal Lascelles and Miguel Almiron to injury and Anthony Gordon to suspension, Newcastle head coach Eddie Howe was forced to make changes.

Loan signing Lewis Hall was handed just a second league start as he, Emil Krafth, Elliot Anderson and Saturday’s match-winner Harvey Barnes were drafted in.

An Everton side bolstered by the inclusion of Vitaly Mykolenko, Idrissa Gueye, Ashley Young and Beto found itself under early pressure and goalkeeper Jordan Pickford had to make a vital block from Barnes with less than two minutes gone.

Gueye smashed a left-foot shot over after Dwight McNeil had expertly controlled Pickford’s long ball and squared, and James Tarkowski powered a header just too high from a McNeil free-kick as the Toffees responded.

However, it was the Magpies who took the lead with 15 minutes gone when Barnes lifted the ball over the top for Isak, who cut inside Jarrad Branthwaite and evaded the covering Tarkowski before drilling a low shot past the helpless Pickford.

Jacob Murphy blasted a 28th-minute drive just over as the Everton defence retreated in front of him, but Beto sliced an attempt horribly wide and Abdoulaye Doucoure curled a 43rd-minute shot into Martin Dubravka’s waiting arms at the other end.

Pickford blocked Murphy’s volley with his legs after Hall had floated a cross beyond the far post and Isak blasted just too high in stoppage time as Newcastle headed in at the break in control but knowing there was work still to be done.

Tarkowski was relieved to see his attempted clearance from a Murphy corner come back off the frame of his own goal, and the Magpies thought they had extended their lead with 58 minutes gone when Isak turned Murphy’s quickly-taken free-kick across goal and Burn fired home, but a VAR check ruled that the Sweden international had been offside.

The visitors came desperately close to an equaliser with 66 minutes gone when substitute James Garner turned smartly and fired beyond Dubravka only to see his effort come back off the foot of a post.

Mykolenko headed Isak’s goal-bound shot off the line and Barnes blazed across the face of goal in quick succession and although Dubravka palmed away Young’s well-struck shot, Pickford had to save from Bruno Guimaraes seconds later.

However, the Toffees were handed a way back into the game with just three minutes remaining when referee Tony Harrington was advised to review substitute Paul Dummett’s clumsy challenge on Young and Calvert-Lewin duly obliged from the spot.

A “frustrated” Sean Dyche was left to rue a late lapse after seeing Everton slump to a last-gasp 2-1 defeat at Bournemouth thanks to Seamus Coleman’s own goal.

The visitors looked set for a valuable point when Beto’s 87th-minute goal cancelled out Dominic Solanke’s opener but in the dying moments Adam’s Smith deep cross bounced up and hit Coleman on the chest before dropping agonisingly into the net.

Dyche said: “Obviously I’m frustrated and disappointed with the dying embers of the game.

“For such a simple moment we get confused and they get a goal out of nothing really.

“We find a goal and I’m pleased with that, because it’s an ugly goal and you can’t always score the perfect goal.

“We should go away with a point of course, but we can’t defend like that.”

Both sides were denied by the woodwork, with Bournemouth’s Antoine Semenyo striking the base of a post in the first half and Dwight McNeil hitting the near post as he attempted a cross in the second.

The home side took the lead in the 64th minute when Solanke got between Tarkowski and Ben Godfrey to head home Lloyd Kelly’s cross.

Everton hit back when goalkeeper Neto dropped McNeil’s cross right at the feet of Beto who rolled the ball home from close range, but Dyche’s delight soon turned to despair.

This is a crunch time both on and off the pitch for Everton, with majority shareholder Farhad Moshiri saying he remains confident the protracted takeover of the club by 777 Partners will be completed soon.

The club are also due to find out the verdict of a second charge of breaching the Premier League’s profit and sustainability rules, with a further points deduction a possibility before the end of the season in addition to the six they have already lost.

Next up for the Toffees is a trip to Newcastle followed by a clash with relegation rivals Burnley at Goodison Park but, even though his side are just three points above the bottom three, Dyche’s belief is not wavering.

“The question marks over this club have been here for two-and-a-half, three years,” he said.

“I believe in the players and I believe in myself.”

The win moved 13th-placed Bournemouth on to 38 points but manager Andoni Iraola is confident they can climb higher.

“Obviously it’s a very good amount of points but we still have nine more chances. We still want to win. Now we are going to take the games one by one,” he said.

“For us it was a very important win. Everton always put you under pressure with the long ball and the set-pieces.

“I think we dealt with it quite well against them and it’s not easy to score against them.”

Seamus Coleman’s stoppage-time own goal condemned Everton to a bruising 2-1 defeat at Bournemouth as they equalled their worst Premier League run of 12 games without a win.

Beto’s 87th-minute equaliser to cancel out Dominic Solanke’s opener looked set to earn Sean Dyche’s side a valuable point, but Coleman’s late intervention left them empty-handed.

This is a crunch time for Everton both on and off the pitch. Their majority shareholder Farhad Moshiri said ahead of the game he remained confident the protracted takeover of the club by 777 Partners would be completed soon and herald a brighter future.

The club are also due to find out the verdict of a second charge of breaching the Premier League’s profit and sustainability rules, with a further points deduction a possibility before the end of the season in addition to the six they have already lost.

The omens coming to Bournemouth were not positive for Dyche’s side. The Cherries had never lost at home to Everton in the Premier League and the visitors came into the match without a win in 2024.

Next up for the Toffees is a trip to Newcastle followed by a relegation clash against Burnley at Goodison Park.

On Saturday Bournemouth made the early running in the spring sunshine and Antoine Semenyo hit a fierce shot at Jordan Pickford before Lewis Cook blasted the rebound over.

Slowly Everton began to grow into the game and Dominic Calvert-Lewin, without a goal since October, saw an early effort blocked by Chris Mepham.

Everton were gradually becoming a little bolder and Calvert-Lewin had their best chance when the ball fell to him off James Tarkowski’s heel, but he could not generate the required power and Neto pushed the ball to safety.

With the half drawing to a close, Bournemouth re-exerted themselves and Semenyo struck the base of a post as he seized on a loose ball after Jarrad Branthwaite had got caught up with Tyler Adams.

The home side subsequently appealed unsuccessfully for a penalty, with Dyche and opposite number Andoni Iraola becoming tetchy in the dugouts.

The pace of the game increased after the break and Dwight McNeil struck the near post as he attempted a cross, with Bournemouth’s defenders relieved to see the loose ball go wide after it deflected off Mepham.

Then Bournemouth struck as Solanke got between Tarkowski and Ben Godfrey to head in Lloyd Kelly’s cross, taking his tally to 16 for the season.

Everton looked to have claimed an unlikely point when Neto dropped McNeil’s cross right at the feet of Beto, who rolled the ball home from close range to leave Dyche punching the air in the dugout.

But, in a final twist, Adam’s Smith deep cross bounced up and hit Coleman on the chest before dropping agonisingly into the net.

Everton owner Farhad Moshiri has urged Toffees fans to “bear with us” as the protracted sale of the club enters “the home straight”.

The Toffees’ Fan Advisory Board (FAB) wrote to Moshiri, prospective owners 777 Partners and the Premier League this week seeking answers, with the takeover appearing to have stalled since it was first agreed last September.

Fans also asked for clarification on what would happen if the deal does not proceed, but Moshiri and 777 have replied to assure them the takeover will go ahead and that the delay was down to the Premier League’s “approval process”.

The FAB posted both letters from Moshiri and 777 managing partner Josh Wander on X and said they were still waiting for the Premier League’s reply.

“We have received responses to 2 of the 3 letters we sent on Monday. Our letter to the PL was delayed due to technical issues on our side,” the FAB said.

“The PL has committed to replying next week. We will comment on all 3 responses more fully once we have received and digested them all.”

Moshiri, who first invested in Everton in 2016, said he remains “confident” 777 are the right partners to take control of the Premier League club.

He said: “Securing the complete financing of the new stadium remains a priority and I can assure you from personal experience that 777 have met every ask that we have made of them to date.

“Now I completely understand the frustration that the Premier League approval process has taken longer than was originally expected.

“It is not ideal, but we must respect the Premier League’s process and hope that it is something that we must live with for only a little longer.

“We fully respect all our regulatory bodies, work closely and constructively with them, and please bear with us whilst we are in the home straight.

“I can also assure you that as soon as there is something definitive to say that we will share with you immediately.”

Wander said 777 had expected to complete the takeover in around three months when it was announced a deal was close to completion in September.

“None of us thought that this process would take over six months, as opposed to 12-14 weeks, as was our expectation,” Wander said.

“I look forward to answering your questions to the extent we are able, but I want to manage your expectations that we can’t do so prior to the transaction concluding, in line with the advice we have received with respect to the ongoing regulatory processes.

“However, all of us at 777 Partners – myself included – remain committed to having a productive working relationship with the FAB and other organised fan groups once we are owners of Everton FC.”

Everton boss Sean Dyche is hoping for a quick resolution to the club’s latest profit and sustainability charge and that the case “comes to nothing”.

The Merseysiders, who have already been deducted six points this season, are facing further punishment over a second alleged breach of the Premier League’s regulations.

A hearing took place earlier this week and the club are now awaiting a verdict, which should be delivered before April 8.

Dyche said at a press conference: “They’ve shared the information that was asked of them. It’s too early to get a feel of it and we’re just waiting, really, like we did last time.

“I’m sure everyone’s hoping that it’s fast-tracked slightly, but we’ll have to wait and see.

“I don’t think anyone has concrete proof of how or which way these things will go, particularly after the first one.

“We can only give the information that’s appropriate. I wasn’t there, obviously, but I’m told we’ve given every bit of information that we can give.

“We hope that they see, accordingly, what the club has been trying to do to make sure we’re within the right areas that they need us to be in. So, therefore, we’ll hope that it comes to nothing.”

Everton’s punishment and potential further sanction, coupled with a four-point deduction for relegation rivals Nottingham Forest, has confused the situation at the bottom of the table.

The Toffees are currently four points above 18th-placed Forest, but the East Midlands outfit have an appeal pending.

There are fears the final positions, and consequently the relegation picture, may not be resolved until after the season has concluded.

With Everton initially docked 10 points before that was reduced to six on appeal, and the Forest penalty a different figure altogether, Dyche admits he is puzzled.

“There’s no consistency,” said Dyche, whose side travel to Bournemouth on Saturday hoping to end an 11-game winless run.

“I don’t know the minutiae of our own, let alone theirs. When you’re in that room, and the way they decide things, maybe there’s different reasons and I can only imagine there’s more depth to it.

“But in its simplest form, then I think everyone, not just us, said, ‘How’s that? Where did that come from? How does that work out?’

Dyche, meanwhile, played down reports of a bust-up with defender Nathan Patterson during the club’s recent training camp in Portugal.

It was claimed Dyche jokingly aimed a slap at the Scot but accidentally caught him harder than he intended, leading to heated exchanges.

Dyche said: “The old favourite – never let the truth get in the way of a good story.

“There’s nothing in it, really. It was a joke. I tapped him on the head like your older brother would, and he didn’t get the joke. That was it, basically. There’s no more to it.

“But of course, that wouldn’t have sold. So, when that does get out everyone has to add layers and layers and layers to it but it’s really that simple. That was it.”

What the papers say

Arsenal’s quest to find a new striker has been whittled down to a 10-man shortlist, according to the Daily Mirror. Among those being watched by the Gunners are RB Leipzig’s Slovenian Benjamin Sesko, 20, Sporting’s Viktor Gyokeres, 25, and his fellow Sweden international Alexander Isak, 24, at Newcastle.

Another Arsenal target may be out of reach, reports the Daily Express. They have been tracking Dutch winger Xavi Simons, 20, but his parent club Paris St-Germain are keen to give him game time after a loan spell at RB Leipzig.

Liverpool forward Luis Diaz, 27, is still hopeful of a move to Spain. The Daily Mail reports on the Colombia international’s father saying he remains keen on a move to one of La Liga’s top clubs.

Manchester United have strengthening their defence as their main summer priority, according to The Daily Telegraph. Everton’s Jarrad Branthwaite, 21, is high on their list of targets.

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Bruno Guimaraes: Spanish outlet Fichajes says Manchester City boss Pep Guardiola is “obsessed” by the Newcastle midfielder, 26, who would cost around £85million.

Lucas Paqueta: West Ham expect Manchester City to make another bid for the Brazil midfielder, 26, according to Football Insider.

Everton fans have demanded clarity over a protracted takeover bid which they say has left the club “in limbo”.

The Toffees’ Fan Advisory Board (FAB) has written to current owner Farhad Moshiri, prospective owners 777 Partners and the Premier League seeking answers, with the takeover appearing to have stalled since it was first agreed last September. Fans also want to know what would happen if the deal does not proceed.

“Our club is caught up in an endless swirl of uncertainty. In football terms, it’s like the referee has been sent to the VAR monitor but is stuck there with no sign of sharing a decision so the game can move on,” FAB chair Dave Kelly said.

“Whilst we understand that some of the decisions being considered are complex and we hope that they are subject to the rigour and scrutiny they deserve, supporters, players and this great club of ours are being left in limbo. We’re now asking for some long overdue clarity on how we can all move forward.”

Moshiri has been asked to speak to fans about what would happen if the 777 deal did not receive Premier League approval, whether his deal with 777 is timebound, whether other investors are waiting in the wings and whether he will continue to fund the club until a satisfactory investor is found.

“An interim board, an interim CEO, and an owner in absentia is not good enough for our club which is faced with sporting and financial uncertainty, the ramifications of which will reach far and wide,” the FAB’s letter to Moshiri, seen by the PA news agency, states.

“Your club and its supporters need clarity, vision, and leadership and we urge you to now provide it.”

The FAB’s letter to 777 co-founder Josh Wander urges the American investment firm to engage with supporters, and highlights that the lack of consultation to date is “a source of deep concern”.

“Concerns are being expressed that 777 Partners do not have the capacity, ability, or culture to make our club stable and successful,” the letter states.

“Given these concerns, we would encourage you to attempt to reassure Evertonians worldwide at the earliest opportunity of your vision, strategy, and operational wherewithal to bring Everton Football Club back to its rightful place at the pinnacle of football.”

The letter to Premier League chief executive Richard Masters seeks clarity over whether the league’s rules allow it to reject a takeover bid, or whether deals can only be “held in abeyance” until the necessary paperwork is provided.

“If the latter is the case, is the provision of such documentation time-bound or could this already protracted process drag on indefinitely due to the inability to reject outright?” the FAB asked Masters.

The FAB requested responses from all three parties by Friday.

Everton have been docked six points this season for breaching Premier League profitability and sustainability rules (PSR) in the period up to the 2021-22 season, and face the threat of further sanction after a second complaint was served in January for the period ending June 30, 2023.

The independent commission hearing the second complaint will reportedly conclude on Wednesday. Under league rules, a decision has to be communicated by the commission within seven days of the hearing ending.

What the papers say

Arsenal and Chelsea are set to battle it out for 20-year-old Sporting defender Ousmane Diomande. According to The Sun, Arsenal have matched their London rival’s £51million plus bonuses offer to lure the Ivory Coast international from Lisbon.

Brighton boss Roberto De Zerbi is attracting interest from Bayern Munich among other clubs for his work at the Seagulls. But the Daily Mirror reports the Italian coach is in no rush to decide on his future.

Everton’s England Under-17s goalkeeper Douglas Lukjanciks is attracting attention across Europe. The Daily Mail reports Bayer Leverkusen are among the clubs interested in the 16-year-old.

Promising Nigerian striker Hafiz Umar Ibrahim is set for a trial at Chelsea, thanks to a little help. Raheem Sterling played a key role in linking the 18-year-old with Stamford Bridge, according to the Evening Standard.

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Timo Werner: Tottenham are keen on making the 28-year-old RB Leipzig and Germany forward’s loan deal permanent, but are in no rush to trigger a £14.5million option to buy, according to Four Four Two.

Federico Chiesa: Liverpool and Manchester United want to sign the Italy forward, 26, from Juventus, reports Teamtalk,