Cole Palmer’s four-goal haul in Chelsea’s thumping 6-0 win over Everton at Stamford Bridge was overshadowed by what Mauricio Pochettino called “unacceptable” behaviour as two of his players were involved in a physical altercation over who should take a penalty.

The home side were four goals up in the second half when Nicolas Jackson and Noni Madueke caused the unsavoury scene that left their manager feeling the need to apologise to fans watching the game around the world.

Palmer, the club’s appointed penalty taker, finally took charge following intervention from the captain Conor Gallagher, recovering his composure to score his fourth of the game and move on to 20 Premier League goals for the season.

“The players know, the club knows that Palmer is the penalty-taker,” said Pochettino, who was visibly agitated during his post-match duties.

“I’m so, so upset about the situation. In every country people are watching the game and we cannot send this type of image.

“I want to apologise to our fans. Discipline is the most important thing for the team. It’s a collective sport. I’m not going to accept this type of behaviour. I’m going to be very strong. I promise it’s not going to happen again.

“We need to move on and talk about the game – 6-0 against a very good team like Everton, clean sheet, I think we should be happy, no?”

In a debut season defined by individual excellence, the first half was superb, even by Palmer’s own exceptional standards.

His first goal alone was worthy of winning a Premier League match, nutmegging Jarrad Branthwaite before playing a neat one-two with Jackson, then curling the ball left-footed beyond the dive of Jordan Pickford.

His second was a poacher’s finish, reacting quickest to knock in the rebound after Jackson’s effort had been pushed out by the goalkeeper.

Everton were falling apart, a collapse encapsulated by Pickford’s error, playing the ball straight to Palmer to punt the ball into an empty net from 45 yards.

Jackson scored Chelsea’s fourth, hooking Marc Cucurella’s cross under control and guiding it home with a swing of the right boot.

Then came the sight of Jackson and Madueke pushing and shoving over a penalty awarded in the 63rd minute.

“We don’t talk about punishment,” said Pochettino. “It’s about learning. They are young guys. It was very good the reaction of Gallagher like a captain. But you cannot show that type of behaviour.

“The discipline is going to be stronger. If they behave like kids, it’s impossible. You cannot behave like kids. It’s a shame, it’s an unacceptable thing. We don’t deserve to be talking about this.”

At the end of an excellent display, academy graduate Alfie Gilchrist capped things off by firing home his first goal for the club in stoppage time.

Everton boss Sean Dyche, whose side sit just two points clear of the relegation zone, reflected on a “horrid” night for his team.

“It’s miles off where we want to be,” he said. “There’s no excuses for that. Miles off the mark, miles from where we’ve been.

“The goals were alarmingly poor. It’s just simple tackling, reading and anticipating the game. The basics were out the window. A horrid night without a shadow of a doubt.”

Cole Palmer became the Premier League’s joint-leading scorer this season as his four goals helped Chelsea crush hapless Everton 6-0 at Stamford Bridge.

The former Manchester City player now has 20 for the campaign and dismantled Sean Dyche’s side almost single-handedly, netting a hat-trick inside the first 29 minutes to breathe genuine momentum into his team’s bid to qualify for Europe.

This was as complete a first half as Chelsea have managed under Mauricio Pochettino, displaying a clinical edge in front of goal that made the insipid attacking displays of earlier in the season feel like a distant memory.

It was also a night for individuals. Moises Caicedo at the base of midfield gave a performance full of guile and maturity; rarely had he looked so in command in Chelsea colours.

Nicolas Jackson, who scored the fourth goal, and Mykhailo Mudryk were superb, further turning the tide of opinion in their favour after slow starts to their careers in blue.

Then there was Palmer, Chelsea’s talisman, who is surely now a contender to challenge his former Manchester City team-mate Erling Haaland for the Golden Boot.

This was not a perfect 90 minutes and there are still issues for Pochettino to address. When his team were given a penalty at 4-0 up in the second half, there was the unsavoury spectacle of a physical altercation as Jackson and Noni Madueke each tried to take the ball from the appointed taker Palmer. It pointed to a failure of discipline and leadership that the manager must surely address.

But it could not sour a fine night for home fans in west London, capped off fittingly when academy graduate Alfie Gilchrist fired in his first goal for the club in stoppage time.

Chelsea had started the game sluggishly, narrowly avoiding going behind after nine minutes when Beto missed the target from four yards.

As so often this season it required intervention from Palmer to shake them to life. Receiving the ball deep from Malo Gusto, he impudently nutmegged Jarrad Branthwaite, played a one-two with Jackson, then curled his finish wide of the dive of Jordan Pickford for his first goal of a remarkable first half.

Soon the floodgates were open. After 17 minutes, Mudryk was played in down the left by Jackson who, receiving it back from the Ukrainian, shot first time. Pickford beat the ball out, but only to the feet of the arriving Palmer who grabbed his second.

His finish for 3-0 was exquisite, but the opportunity came gift-wrapped from Pickford. The England goalkeeper tried to pick out Amadou Onana but came up short with his pass. In nipped Palmer and, undaunted by the 45-yard distance to goal, lobbed it into the net for his hat-trick.

Jackson made it four before the break, showing exquisite touch to drag Marc Cucurella’s cross out of the air before turning and guiding the ball beyond the goalkeeper’s grasp into the corner.

The 22-year-old has shown significant improvement in recent weeks, and his 13th goal of the season was surely his best so far for Chelsea.

Palmer argued away Jackson and Madueke to make it five from the penalty spot just past the hour mark, then Gilchrist drilled into the bottom corner from Pickford’s parry at the death, as Chelsea moved to within three points of the top six.

Everton forward Dele Alli admits he was “overwhelmed” by the response to his emotional interview in which he confronted mental health issues relating to his troubled childhood.

Last summer the 28-year-old revealed he had been sexually abused as a six-year-old and fell into selling drugs aged just eight, leading to psychological problems later in life. He also opened up about a sleeping pill addiction which led to a stay at a rehab clinic.

“When I did the interview I said if I helped one person that’s all I needed,” Alli, speaking publicly for the first time since that interview, told Monday Night Football on Sky Sports.

“I had to do it for my own reasons, but if it helped one person that is all I wanted from it and the reaction and support I got was definitely overwhelming.

“But it was amazing to see how many people it did help and I’m definitely very proud of it.”

Alli said going public with his problems was part of a process that has enabled him to learn important lessons about himself, which have in turn helped him through a testing period of injury.

He has not played since a loan spell at Besiktas was cut short in February last year due to a hip problem and a groin issue has delayed his return to the Everton squad.

“When I did the interview I said it was the best I had felt at that time, coming out of rehab and getting back ready for playing,” he added.

“I’ve had to learn what patience is and it’s been a long journey with the injury, a lot of ups and downs, but it is something I’ve had to learn.

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“If you had asked me before, injuries would have been right at the top of my list to mentally overcome. Before this injury the longest one was eight weeks, which felt like forever.

“If I hadn’t gone through that process in the summer it would have been so difficult for me to go through this for over a year now.

“It is just an injury and hopefully one I’m getting to the end of. The pain of the injury is something I can really channel and help motivate me.

“I really had to learn what patience is, but it has made me hungrier to get back in.”

The Premier League says it will seek to ensure the outcome of Everton’s appeal against a two-point penalty imposed earlier this month is known before the last round of top-flight games on May 19.

Everton were docked points by an independent commission last week for an admitted breach of top-flight profitability and sustainability rules (PSR), and have now formally lodged an appeal.

It means PSR appeal processes involving Everton and Nottingham Forest, who sit just above the Premier League relegation zone in 16th and 17th respectively, are ongoing.

Forest’s hearing against a four-point PSR sanction is understood to have been scheduled in the week beginning April 22, and the league has now indicated it will do all it can to ensure Everton’s appeal outcome is known heading into the final round of matches.

“Everton Football Club has appealed (against) the decision of an independent commission to impose a two-point deduction on the club following its admission of a breach of the Premier League’s profitability and sustainability rules,” a league statement read.

“An appeal board has been appointed to hear the case after the club lodged the appeal to the chair of the judicial panel today. The case will be heard on an expedited basis, in accordance with the league’s standard directions.

“For clarity and certainty for all clubs and fans, the Premier League will be seeking to have the appeal resolved urgently with the outcome confirmed in advance of Sunday May 19, the last day of this season.”

The league’s standard directions were agreed by clubs at last summer’s Premier League annual general meeting, and their purpose is to ensure PSR case outcomes are known in the same season as any charge is laid, and before Premier League ‘shares’ change hands between relegated clubs and those coming up from the Championship.

Everton admitted breaching the permitted loss threshold under the PSR by £16.6million for the assessment period ending with the 2022-23 season.

The independent commission which imposed the sanction disclosed in the written reasons for its decision that the Premier League had initially sought a five-point penalty.

This was reduced to two by the commission, after mitigation was taken into account – notably it felt the club were being punished twice in the same overlapping period. In February Everton had a 10-point penalty for an earlier PSR breach, up to the end of the 2021-22 season, reduced to six on appeal.

Everton will now be aiming to achieve a further reduction to the two-point penalty via the latest appeal.

The commission which issued the two-point penalty will also hold a separate hearing to settle a dispute between the club and the league around costs which Everton contend are associated to the construction of their new stadium at Bramley-Moore Dock.

This dispute is not covered by the standard directions, so any sanction imposed in relation to that matter would almost certainly apply next season.

Everton have formally lodged an appeal against the two-point penalty imposed on the club earlier this month for breaching Premier League financial rules.

The Toffees indicated their intention to appeal last Monday, the same day the sanction was announced. The PA news agency understands that appeal has now been lodged.

The club admitted breaching the Premier League’s profitability and sustainability rules (PSR) for permitted losses by £16.6million for the assessment period ending with the 2022-23 season.

The independent commission which imposed the sanction disclosed in the written reasons for its decision that the Premier League had initially sought a five-point penalty.

This was reduced to two by the commission, after mitigation was taken into account, notably the fact that the club were being punished twice in the same overlapping period. In February Everton had a 10-point penalty for an earlier PSR breach reduced to six on appeal.

Everton will now be aiming to achieve a further reduction to the two-point penalty via the latest appeal.

Everton and Nottingham Forest have both now appealed against the sanctions imposed on them, and the hope for all concerned will be that both outcomes are known heading into the final round of Premier League matches on May 19.

The commission which issued the two-point penalty will also hold a separate hearing to settle a dispute between the club and the league around costs which Everton contend are associated to the construction of their new stadium at Bramley-Moore Dock.

This dispute is not covered by the new ‘standard directions’ for dealing with PSR cases before the end of the season in which clubs are charged, so any sanction imposed would almost certainly apply next season.

Sean Dyche has called on Everton to show the same positive reaction to their second points deduction of the season as the first.

Having seen November’s 10-point penalty for breaching spending rules reduced to six on appeal, the Toffees were penalised a further two points this week, dropping them back to within two points of the Premier League relegation zone.

Everton’s best spell of the season came shortly after the initial sanction, with the Toffees’ four-match winning run including a 2-0 success against Monday’s opponents Chelsea.

Manager Dyche said: “The last time we got a knock everyone pulled together, and I think that’s important to remind yourself. The fans were terrific in a new reality. There’s another one now.

“Everyone went, ‘hang on a minute, the badge is more important than anything’, and I still feel the same. Myself, the players, the staff all pulling together, and the fans as well to make sure we look after ourselves and we look after the club.

“The restart is Chelsea. A reaction to the news is important, a positive reaction. The time for fault and blame is gone. It’s the way society works, everyone wants fault and blame for everything but we’ve got to park it.

“What’s done is done. We’ve just got to stay in line, stay connected, and take on the next challenge. The club’s had a few knocks recently, let’s all pull together and get it done.”

Everton will appeal against the latest sanction and, while Dyche does not want to dwell on what has happened, a sense of injustice remains.

A perceived lack of consistency has frustrated club and fans alike, and Dyche said: “I think it’s difficult because of the confusion.

“I don’t think it’s just Evertonians. I travel a lot and football fans generally come up to me and say, ‘What’s that all about?’ They’re confused by it, we’re a bit confused by it, I think that’s fair to say.

“But, whether we are or we’re not, there’s still a job in hand and the focus has to go back to the current situation.

“Therefore our focus is on the next round of games coming up. I spoke to the players after it, reminded the staff about it, the truth of the moment, which is to stay focused on the job in hand.”

Ongoing doubt, meanwhile, surrounds the club’s proposed takeover by 777 Partners, with a further delay reported this week.

Dyche sees no reason to panic, saying: “I’m certainly not in that world but I can only imagine buying a football club’s not an easy business. There must be so many different things to go through and so many checks that have to be done.

“It’s taking more time, that’s the way it goes. I certainly am not involved in that level of what we do here. The rest is just a wait-and-see situation.”

The points deduction made last weekend’s win over Burnley, their first in the league since December, look even more important, with goal-shy Dominic Calvert-Lewin netting his second in as many games.

There is a fitness doubt over the striker for Monday’s game after he missed training on Thursday with a hamstring issue.

But Dyche expects him to be fit, saying: “He’s just got a minor niggly hamstring, which we’re just being ultra careful with. But he thinks he’s on top of it and the medical team are as well.”

Jarrad Branthwaite says there is no point “wasting energy” by dwelling on the situation following Everton’s latest Premier League points deduction.

The Toffees were hit by their second points deduction of the season, losing a further two points, for breaching the Premier League’s profit and sustainability rules.

Everton, who were docked six points earlier this season for breaking PSR rules in the assessment period up to the 2021-22 season, have been handed another penalty for the three-year cycle to 2022-23 after admitting a breach of £16.6million.

The punishment drops them one place to 16th in the Premier League table, two points above the relegation zone with a game in hand on three of the four clubs below them.

An independent commission was unable to decide on whether there was a further breach relating to costs of £6.5m. That case will be heard at an unspecified date and the PA news agency understands any resulting penalty is likely to be applied next season.

“It’s obviously a bit of a downer on what’s been a positive couple of games,” Everton defender Branthwaite told Sky Sports News.

“But it’s the same as when we got the first points deduction, there’s not a lot we can do about it.

“We can only put in performances on the pitch and try to rectify that by winning games from now until the end of the season to keep us safe.

“If you sit and dwell on it there’s no point just wasting energy. We’ve got to focus on ourselves as a team and what we can do from now until the end of the season to win as many games as possible to keep us in the Premier League.”

Branthwaite’s team-mate Dwight McNeil added: “We had a meeting and we got told we’d had two points deducted but it happened not so long ago and the next four games after that we were excellent.

“I think it helps with the experience we’ve got in the group. A lot of us have been in this position before, so that always helps.

“We never wanted to be here but we are and now we’ve got to get ourselves out of it and we are confident we can do that.”

Everton are back in Premier League action on Monday when they face Chelsea at Stamford Bridge.

A football fan has been given a conditional discharge and a three-year banning order after tragedy chanting at a match between Manchester United and Everton.

Mark Finnigan, 24, from Liverpool, was witnessed making a hand gesture which could be interpreted as related to the Munich air disaster, a spokesman for Greater Manchester Police (GMP) said.

Eight Manchester United players were among the 23 people killed in the 1958 plane crash.

The spokesman said Finnigan, of Ilchester Road, pleaded guilty to the use of threatening, abusive or insulting words or behaviour to cause harassment, alarm or distress at the Old Trafford Premier League match on March 9.

He appeared at Manchester Magistrates’ Court on Wednesday and was sentenced to a conditional discharge of six months and given a three-year football banning order, police said.

Inspector Gregg Anderton, of GMP’s specialist operational planning unit, said: “Finnigan was witnessed by an officer to turn towards the home crowd and make a hand gesture which he later accepted could be interpreted as being related to the Munich air disaster.

“Finnigan was removed from the ground and arrested on suspicion of using threatening or abusive words or behaviour with intent to cause harassment, alarm, or distress under the Public Order Act.

“We are reiterating the message that any kind of gesture or comments from any supporters to other clubs in relation to tragedy chanting will not be tolerated and is completely unacceptable.

“I would also like this to be a strong warning for any supporters attending future fixtures in Greater Manchester that if you engage in this behaviour, GMP officers will do everything possible to bring you in front of the courts.”

Last month, Manchester United and Liverpool joined forces to launch an initiative aimed at eradicating tragedy chanting.

Everton fans have hit out at the Premier League over what they see as “inconsistency” in the sanctions issued for breaches of the league’s financial rules.

The club were docked two points by an independent commission on Monday for an overspend under the league’s profitability and sustainability rules (PSR) in the period ending with the 2022-23 season.

Everton will appeal against the sanction, having already had a 10-point penalty imposed last November for a PSR breach covering the period up to the 2021-22 season cut to six on appeal.

Nottingham Forest were given a four-point sanction for breaching PSR last month which is also the subject of an appeal.

A statement from the Everton Fan Advisory Board (FAB) highlighted the four different outcomes from the commission hearings to date, arguing that they leave supporters “with more questions than answers”.

“The only consistency throughout has been the inconsistency,” the statement added.

“From the outset, it has been made clear that Everton Football Club has a case to answer, however the only certainty we have is the PL’s failure to provide transparent, fair and effective regulation of its own rules.”

The Premier League does not have a sanctioning framework for PSR breaches. Clubs – understood to include Everton – opted against bringing one in when the matter was discussed at a meeting in 2020.

Top-flight clubs are now working on new financial rules to ultimately replace PSR, which could be approved as early as the league’s annual general meeting in June.

The FAB statement also criticised the league over what it perceived as “inaction” over the proposed takeover of the club by American investment firm 777 Partners.

That, combined with the perceived inconsistency on sanctioning, meant the league had “brought a palpable level of sporting interference to Everton’s doorstep”, the FAB said.

The FAB also criticised the commission’s ruling that the FAB and its impact statement had no standing in the case.

“The PL Independent Commission’s decision to refuse to consider the views and impact on supporters could not be further from the Premier League’s rhetoric about the importance and value of fan input,” the FAB statement continued.

“It raises real concern that the PL continues to erode the trust and good faith of football’s biggest asset – supporters.”

The commission said in its written reasons that it would not be appropriate to give standing to the impact statement, adding: “As a matter of principle, it would be wrong for the views of Everton FAB to impact the appropriate sanction, particularly in circumstances where the supporters of other clubs would undoubtedly have other views they would ask us to consider.”

The FAB statement again called for football’s independent regulator, which is set for its second reading in Parliament after the Easter recess, to have the requisite power to oversee such matters.

However, the Government has repeatedly stressed it will continue to be the responsibility of the Premier League to set the rules for its competition even after the regulator passes into law.

Under the PSR standard directions, Everton’s appeal hearing must conclude no later than May 24 – which would be after the last round of fixtures on May 19. 

The outcome of the appeal against the two-point deduction must be announced before the June 1 ‘backstop date’, meaning the league table could be further updated some time after the last ball has been kicked.

The commission which imposed the two-point penalty on Monday will also have to rule on a dispute between the club and the league over the status of certain costs which the club say are associated with the building of their new stadium at Bramley-Moore Dock, though this element sits outside the standard directions and does not therefore need to be resolved before June 1.

The Premier League has been approached for comment.

Everton are planning to appeal against their two-point deduction for a second breach of the Premier League’s profit and sustainability rules, but face yet another hearing and the prospect of further punishment.

The Toffees, who were docked six points earlier this season for breaking PSR rules in the assessment period up to the 2021-22 season, have been handed another penalty for the three-year cycle to 2022-23 after admitting a breach of £16.6million.

The punishment drops them one place to 16th in the Premier League table, two points above the relegation zone.

The independent commission was unable to decide on whether there was a further breach relating to costs of £6.5m. That case will be heard at an unspecified date, and the PA news agency understands any resulting penalty is likely to be applied next season.

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 independent commission’s written reasons said there was an issue relating to the capitalisation of £6.5m and further interest which is yet to be settled.

“We accept that this defers the resolution of part of this dispute,” the independent commission said.

“The Commission is acutely aware that there are many stakeholders – to name some: the PL, Everton, the Everton fans, all other Premier League clubs, the public – interested in the speedy determination of these disciplinary proceedings.

“Nevertheless, in fairness to the parties in these proceedings, the Commission decided that the issues which remain cannot be dealt with in accordance with the timetable set out in the standard directions.”

With regard to the penalty that has been applied, 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 – £16.6m.

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 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.