Everton and Nottingham Forest face the threat of points deductions this season after the Premier League said the clubs had confirmed they were in breach of the competition’s financial rules.

Here, the PA news agency takes a closer look.

What has happened?

The Premier League says Everton and Forest have confirmed to it that they are in breach of the competition’s profitability and sustainability rules (PSR), having incurred losses above permitted levels for the assessment period up to the end of last season. Independent commissions will now be appointed to determine the appropriate sanctions, the league said in a statement on Monday afternoon.

What are the PSR?

The intention of these regulations is to ensure clubs are run sustainably. They have been in place for over a decade. Clubs are in breach of PSR if their losses over the assessment period – usually three seasons but in this case 2022-23, 2021-22 and an average of the two Covid-affected seasons before that – exceed £105m. Losses related to investment in infrastructure spending and other areas such as youth and women’s football are “added back” and not included within the calculation of loss. Forest’s maximum permitted loss was £61m, with the threshold reduced by £22m for each season that they were in the Championship during the assessment period. Critics of PSR say the rules lock in advantage for the bigger clubs with higher revenues and prevent ambitious clubs from challenging the elite.

What have the affected clubs said?

Forest say they intend to “continue to co-operate fully with the Premier League” and that they are “confident of a speedy and fair resolution”. Everton, who are already appealing against a 10-point penalty imposed by an independent commission in November in relation to an earlier PSR breach, released a much more bullish statement which highlighted what they see as “a clear deficiency” in the league’s rules. The club are understood to feel they are the subject of ‘double jeopardy’, and that league rules do not prevent a club being sanctioned for breaches which have already been subject to punishment.

What happens now?

Clubs agreed a new expedited process to deal with PSR breaches at their most recent annual general meeting in summer 2023. Under that process, Everton and Forest have 14 days to respond to Monday’s complaint from the Premier League, and hearings must conclude within 12 weeks of the complaint being issued. The commission’s decision must be handed down within seven days of the hearing’s conclusion to allow time for the appeal process, which must be complete no later than June 1 – the point at which promoted clubs gain their Premier League ‘shares’. In Everton’s case, they say the ‘in-season’ process means they must defend the league’s complaint before the appeal against the November sanction has even been heard.

If Everton and Forest’s cases will be dealt with this season, why is the Manchester City case still rumbling on?

In simple terms, because the City case is so much more complex. Although the league announced City had been referred to an independent commission last February, the size and scope of the case means it will take much longer to resolve. Sources close to the league point out that even if a case of an equivalent magnitude happened now, since the adoption of the ‘in-season’ process, it could not be dealt with under an expedited process.

What the papers say

Newcastle have dropped out of the fight for Manchester City midfielder Kalvin Phillips due to his loan fee being too expensive, the Telegraph reports. The England international’s proposed move to the Magpies reportedly does not make sense financially. Sky Sports says Juventus, Crystal Palace, West Ham and Everton are all interested in the 28-year-old.

Chelsea are going to demand the £35million release clause for any club who wants to sign their 21-year-old Dutch defender Ian Maatsen, who recently joined Borussia Dortmund on loan, the Telegraph says.

Jesse Lingard could be on the move to the United States with MLS team the Portland Timbers interested in the 31-year-old free agent’s services, the Daily Mail says.

Celtic have got Liverpool goalkeeper Caoimhin Kelleher on their radar, the Daily Mail says, but there is also interest from Wolves, Brighton and Brentford for the 25-year-old Republic of Ireland international.

Social media round-upPlayers to watch

Jhon Duran: Chelsea are reportedly interested in a short loan deal for the 20-year-old Aston Villa forward who has scored two goals in 14 Premier League games this season, Metro reports.

Bruno Guimaraes: Talksport says Paris St Germain are interested in the Newcastle midfielder, who has a £100million release clause.

Gary Cahill insisted he was never going to turn down the chance to join Chelsea after finally completing his £7million move from Bolton on this day in 2012.

Cahill put the finishing touches to a reported five-and-a-half-year contract, having spent more than a fortnight wrangling over personal terms that threatened to scupper the deal.

But the England defender suggested he had no intention of walking away from the protracted negotiations between his representatives and Chelsea chief executive Ron Gourlay.

“Chelsea is a massive club, it is a club that looks to win trophies season in, season out and it is a big opportunity for me to be a part of that,” Cahill told the Blues’ official website at the time.

“Opportunities like this, you can’t turn down.”

Cahill reportedly settled on wages of £80,000-per-week – £20,000 less than the player was said to have demanded during initial talks.

He then travelled to London to undergo a medical and watched his new club’s 1-0 Premier League win over Sunderland.

Chelsea boss Andre Villas-Boas said: “He has good technical abilities, which is important in the way we want to play and to implement our philosophy.

“Competition will be tight for him, but we brought him in to become better as a team.”

There were no shortage of admirers for Cahill, with Arsenal seeing a bid rejected and Tottenham also going close to landing him.

But Chelsea were the only serious January transfer window bidders, with Bolton opting to cash in on a player in the final six months of his contract.

Cahill spent seven-and-a-half years at Stamford Bridge, making almost 300 appearances in all competitions and winning the Premier League twice, the Champions League, two FA Cups, two Europa League titles and the EFL Cup.

Derby head coach Paul Warne reckoned his team cost him “three weeks off his life” after it took a stoppage-time winner to beat Burton.

Warne saw his players throw away a two-goal lead, only for skipper Conor Hourihane to score deep into added time.

Derby looked to be cruising to victory when Tom Barkhuizen scored at the back post in the 29th minute and James Collins headed a second four minutes after the break.

But Burton hit back in the 54th minute through Steve Seddon, who drove a low 20-yard shot past Josh Vickers.

The visitors were level 11 minutes later when Manchester United’s on-loan striker Joe Hugill broke away to score on his Burton debut.

But Albion’s brave resistance was broken in the third minute of stoppage time as Hourihane found the bottom corner from the edge of the area.

Warne said:” I thought we were good for 50 minutes and then we had a wobble. We were on a roller-coaster a little bit and that’s what disappointed me a bit about the performance.

“I thought we lost a bit of our character, we’d gone from complete control, although fair play to Burton, they made it really difficult for us.

“So for the captain to score late on was great and if nothing else it was entertaining for the neutrals, but I’ve lost at least three weeks off my life with that!

“Hopefully next time if we go 2-0 up we’ll have a little bit more control and keep trying to do the right things because tonight I felt we got away with it.

“We need to be better, if you want to go up and you want to win you have to be good in all the moments in most of the games.”

Burton manager Martin Paterson said: “The boys are disappointed, so am I. I’ve said many times to them in my first couple of days it’s a results-based business, we are here to win games and get points.

“So when we don’t we have to be disappointed. I’ve told them results are on me, that’s my job, their job is performance, so when you lose like that emotional control is key for me.

“You feel terrible, but the positives you take from it are it’s Derby, it’s a packed house and they are absolutely delighted. You saw how they celebrated a last-minute goal and my group have pushed them to the point where it’s euphoria.

“No disrespect to a really good football club, the manager’s good, the players are good, but there’s a little bit in me that thinks second half probably wasn’t a fair result.”

Algeria endured more Africa Cup of Nations frustration as they were held to a 1-1 draw by Angola in their opening match in Bouake.

Baghdad Bounedjah gave the Algerians the lead, but a second-half equaliser from Mabululu, who converted the rebound after his penalty hit the bar, salvaged a point for Angola in the Group D clash.

The Algerians are looking to avoid a similar fate to 2022 when they entered as defending champions but crashed out in the group stages after failing to win a game.

They made a positive start when Bounedjah latched on to a ball over the top and fired home with a clinical finish to put his side in front after just 18 minutes.

And it could have been even better for the favourites when Bounedjah found the net with a spectacular overhead kick shortly afterwards, only for the goal to be disallowed for offside after a VAR review.

Algeria became increasingly frustrated as they failed to create further chances to trouble the Angolans, who went into the match on the back of four consecutive goalless draws.

Angola drew level in the 65th minute when Mabululu was brought down by Nabil Bentaleb in the box before stepping up to bundle the ball home after his initial spot-kick hit the underside of the bar.

It took a late spell of pressure for the Algerians to really test the Angola rearguard, with Riyad Mahrez in particular proving a constant threat at set-plays.

But, after surviving a succession of corners in injury-time, the 117th-ranked Angolans clung on for a point to continue Algeria’s recent struggles in the competition.

Thomas Frank is increasingly confident of Ivan Toney remaining a Brentford player for the rest of the season as he prepares to make his long-awaited comeback from suspension.

The striker’s eight-month ban for breaching Football Association gambling rules ends on Wednesday, making him available for the team’s next Premier League fixture at home to Nottingham Forest.

Before that he will sit out Brentford’s FA Cup third-round replay against Wolves at Molineux on Tuesday.

There have been reports linking Toney, who made his England debut during a European Championship qualifying win against Ukraine last March, with a move to either Arsenal or Chelsea during the January transfer window.

However, with the Bees struggling in the league having lost their last five games and seven of their last eight, the manager thinks he has seen enough from Toney to indicate he intends to see out the campaign before seeking a move.

“If Ivan can write it his way, no doubt he would like to come back and do fantastically well, and give something back,” said Frank.

“He missed playing football, missed being part of the team. He will be absolutely on it and ready for Saturday.

“It’s a team he’s really enjoying being part of, with some good mates, enjoying their football together, enjoying playing for Brentford and for the fans.

“We’ve done everything we can to help him through this. We’d like to keep him, but we know how football is.

“It’s turning out to be what I would like to say is the right outcome. I’d like to keep him for as long as possible, but that’s not up to me.”

Toney has not played competitively since Brentford’s 1-0 defeat away to Liverpool on May 6, but has been permitted to train with his teammates since September.

Frank is hopeful the striker can recover his sharpness quickly in order to help the team avoid being sucked into a relegation fight during the second half of the season.

They currently enjoy a three-point gap to Luton in 18th place.

“I hope we prepared him that well that he’ll hit the ground running,” he said. “I think it’s important to remember he’s not been injured, so he’s been training and he’s very fit and ready to go.

“I’m not saying that it can’t take a little bit of time to hit the absolute max, but I’m pretty sure he’ll come in on a high level.

“Plus, the excitement and enthusiasm of finally being able to play. I think we all, no matter what low-level sport we have done, finally to do something you’re very excited about, you find some extra energy, you find an extra level and motivation.

“He’s got plenty of motivation in him, no doubt about that.”

Conor Hourihane’s stoppage-time strike earned Derby a dramatic 3-2 victory over Burton at Pride Park.

Derby had thrown away a two-goal lead, with on-loan Manchester United striker Joe Hugill scoring the equaliser on his Burton debut, but were rescued by Hourihane’s late goal.

Derby dominated possession and were twice denied by Burton goalkeeper Max Crocombe in the 22nd minute.

He saved from Nathaniel Mendez-Laing and, after Tom Barkhuizen missed the rebound, made another good stop to deny Callum Elder.

But he could do nothing in the 29th minute when Mendez-Laing ran clear on the right and picked out Barkhuizen, who turned the ball in from six yards.

James Collins headed in a second in the 49th minute, but Steve Seddon’s 20-yard drive five minutes later reduced the arrears and Derby were stunned in the 65th minute when Hugill broke away to fire low past Josh Vickers.

But in the third minute of added time Derby’s pressure told when Hourihane found the bottom corner from just outside the box.

England boss Sarina Wiegman was named best women’s coach for the second successive year and Manchester City manager Pep Guardiola took the men’s prize at The Best FIFA Awards 2023 in London on Monday night.

Dutchwoman Wiegman guided the Lionesses to the World Cup final in Australia, where they were beaten by Spain, having also won Euro 2022 on home soil.

Seven of Wiegman’s England squad made it into the FIFA FIFPRO Women’s World XI – goalkeeper Mary Earps, defenders Lucy Bronze and Alex Greenwood and Keira Walsh, Alessia Russo, Lauren James and Ella Toone.

As well as picking up the award last year, Wiegman has also taken the honour in 2017 and 2020, when she was in charge of the Netherlands.

Chelsea head coach Emma Hayes finished second in the vote, ahead of Barcelona’s Jonatan Giraldez.

“I feel very privileged and humbled to be here again,” Wiegman said. “I would like to thank everyone who has been involved in our performances with England.

“Most of all thanks to the players who have performed so well on the back of the Euros and the World Cup – lots of things were thrown in front of us and we did really well.”

Manchester United goalkeeper Earps also collected the best women’s goalkeeper award for the second year in a row.

Earps finished her acceptance speech with words of encouragement for others.

“If you are struggling, keep going,” she said. “It is never too late to be who you are – 2023 showed we can change the world if we speak out against injustice, so let’s keep doing that.”

The best women’s player award went to Spain’s World Cup winner Aitana Bonmati ahead of compatriot Jenni Hermoso and Real Madrid’s 18-year-old Colombia forward Linda Caicedo.

Guardiola took the best men’s coach award ahead of Luciano Spalletti, who guided Napoli to the Serie A title, and Simone Inzaghi, whose Inter Milan side Manchester City beat in the Champions League final to complete the treble.

“I want to share this trophy and moment with our owners at Manchester City,” Guardiola said.

“On behalf of my backroom staff and myself, I want to say thank you so much to our players.

“Thanks so much for this incredible journey because they don’t know what it means every morning to go there and live with them, winning or losing it doesn’t matter – living with them has been incredible.”

Argentina’s Lionel Messi, now with Major League Soccer side Inter Miami, won the best men’s player award once again.

He edged out Manchester City striker Erling Haaland, with France forward Kylian Mbappe also in the running.

Six Manchester City players made it into the men’s World XI – defenders John Stones, Kyle Walker and Ruben Dias along with midfielders Bernardo Silva and Kevin De Bruyne and Haaland.

England and Real Madrid midfielder Jude Bellingham was also included in the best men’s team, while City’s Brazil international Ederson took the men’s best goalkeeper award.

:: The winners of The Best FIFA Football Awards 2023:

The Best FIFA Women’s Player: Aitana Bonmati (Spain/Barcelona)
The Best FIFA Men’s Player: Lionel Messi (Argentina/Inter Miami)
The Best FIFA Women’s Goalkeeper: Mary Earps (England/Manchester United)
The Best FIFA Men’s Goalkeeper: Ederson (Brazil/Manchester City)
The Best FIFA Women’s Coach: Sarina Wiegman (England women’s national team)
The Best FIFA Men’s Coach: Pep Guardiola (Manchester City)
The FIFA Puskas Award: Guilherme Madruga (Botafogo)
The FIFA Fair Play Award: Brazil men’s national team (anti-racism)
The FIFA Fan Award: Hugo Daniel ‘Toto’ Iniguez & son (Colon de Santa Fe)

Sir Jim Ratcliffe met supporter representatives and local community leaders on Monday as he continues to await Premier League ratification of his investment in Manchester United.

Ratcliffe attended United’s 2-2 draw with Tottenham at Old Trafford on Sunday, his first appearance since the announcement of his prospective £1.3billion deal.

The Ineos chairman, who watched the game alongside Sir Alex Ferguson, has conducted a series of meetings with club staff and associates in recent days.

After meeting with leaders of the independent Manchester United Supporters’ Trust, Ratcliffe spoke with local leaders including senior representatives of Trafford Council, and Greater Manchester mayor Andy Burnham.

Ratcliffe is reportedly already planning to lead an overhaul of United’s playing squad, starting with four new players to aid Erik ten Hag’s bid to lead a belated charge for Europe.

Manchester United midfielder Hannibal Mejbri has joined LaLiga strugglers Sevilla on loan until the end of the season.

As part of the deal, Sevilla have an option to buy the 20-year-old for £20million plus a further £3m in add-ons, the PA news agency understands.

United have also included a buy-back option and a sell-on fee if he departs elsewhere.

Hannibal joined United from Monaco in 2019 and has made 10 appearances this season but is expected to find his first team opportunities limited by the imminent returns of Casemiro and Mason Mount.

Lee Kang-in's individual brilliance inspired South Korea to a 3-1 victory over Bahrain in the Asian Cup on Monday.

Used to being overshadowed by Kylian Mbappe at club level and Son Heung-min on the international stage, Paris Saint-Germain's Lee took centre stage at Jassim Bin Hamad Stadium.

While Son missed a golden chance late on and was also booked for diving, Lee scored two picture-perfect goals to get South Korea off to a winning start in the competition the country has not won since claiming back-to-back titles in 1956 and 1960.

Not that he was comfortable with the spotlight.

"I would just like to say and highlight that it is not about individual performance. It's not just about my two goals. All the goals we score are very important for the team," he said after the Group E match.

His coach Jurgen Klinsmann was also restrained in his praise.

"If you score two in the opening game of the Asian Cup for us you deserve to be man of match and [it was] a very good performance. But I have to keep him on the ground every day," he said with a smile.

The game was tied at 1-1 when Lee took control, giving South Korea a 2-1 lead in the 56th minute with a left-footed shot from around 30 yards.

He was equally clinical as he scored his second goal 12 minutes later when showing sharp footwork and curling the ball into the bottom corner.

Hwang In-beom had given South Korea a first-half lead, but Bahrain equalised six minutes after the break through Abdullah Al Hashash.

Jordan sit top of Group E on goal difference after a 4-0 win over Malaysia.

Mahmoud Al Mardi and Mousa Tamari scored two goals each in the match at Al Janoub Stadium.

Jordan raced to a 3-0 half-time lead, with Al Mardi on target twice and Tamari scoring from the spot. The latter, who also had a goal disallowed by VAR, doubled his tally in the 85th minute.

In Group D, Iraq moved level with Japan on three points thanks to a 3-1 defeat of Indonesia.

Goals from Mohanad Ali, Osama Rashid and Aymen Hussein secured victory at Ahmad Bin Ali Stadium, while Marselino Ferdinan netted for Indonesia, who are making their first appearance in an Asian Cup in 16 years.

Women’s Super League giants Arsenal and Manchester City have been drawn together in the fifth round of the Women’s FA Cup.

The two clubs currently sit third and second respectively in the league table, with the Gunners narrowly getting the better of their most recent meeting in November.

Leaders Chelsea, looking to sign off the Emma Hayes era with a fourth straight crown, have been drawn at home to Championship Crystal Palace.

Wolves, the lowest-ranked team left in the competition who beat Reading in round four, have been handed a home draw against WSL strugglers Brighton.

Championship leaders Birmingham will travel to Leicester while in-form Charlton, currently second in the second tier, head for a London derby at Tottenham.

Championship Southampton host Manchester United, Nottingham Forest face Everton and London City Lionesses, in the fifth round for the first time, have been drawn at home to Liverpool.

Manchester City manager Pep Guardiola was named best men’s coach at The Best FIFA Awards 2023 in London.

Guardiola guided City to the treble last season, adding the Champions League crown to their Premier League and FA Cup triumphs.

Inter Milan boss Simone Inzaghi, former Celtic manager Ange Postecoglou, now at Tottenham, Luciano Spalletti, who took Napoli to the Serie A title, and Barcelona’s Xavi were also on the shortlist.

Guardiola said: “I want to share this trophy and moment with our owners at Manchester City.

“On behalf of my backroom staff and myself, I want to say thank you so much to our players, that they have done for this club for eight years already together, without exception all of them.

“Thanks so much for this incredible journey because they don’t know what it means every morning to go there and live with them, winning or losing it doesn’t matter – living with them has been incredible.”

Cameroon were held to a frustrating 1-1 draw by resolute 10-man Guinea in their Africa Cup of Nations opener in Yamoussoukro.

Mohamed Bayo had given Guinea a shock early lead before captain Francois Kamano was sent off in first-half stoppage time following a VAR review for standing on Frank Magri’s foot.

Magri’s header levelled things up six minutes into the second half, but Cameroon could not find a winner past the well-organised Guinea defence.

Earlier, defending champions Senegal had beaten Gambia 3-0 to sit top of Group C.

Cameroon – missing injured captain Vincent Aboubakar – started with Fabrice Ondoa in goal after bad weather caused travel problems for his cousin Andre Onana, who had flown in from Manchester on a private jet only to be further delayed and not named in the match squad.

Guinea, without Stuttgart striker Serhou Guirassy, took a shock lead in the 10th minute.

Cameroon midfielder Olivier Kemen lost possession on the edge of the penalty area and Le Havre forward Bayo stabbed the loose ball past Ondoa.

The Indomitable Lions, five-time African champions, looked for a swift response as captain Frank Anguissa headed wide at the far post.

Guinea defender Sekou Sylla tried a long-range effort to catch Ondoa off his line, but the back-pedalling Nimes keeper was relieved to see the ball drop onto the roof of the net.

Guinea, though, were down to 10 men in stoppage time at the end of the first half when Kamano was sent off following a VAR review after standing on Magri’s foot.

Having looked at the challenge again on the pitchside monitor, Libyan referee Ibrahim Mutaz rescinded the original yellow card and showed a red to the forward.

Cameroon equalised six minutes into the second half when Magri got up at the back post to head in Georges-Kevin Nkoudou’s deep cross from the left.

Just after the hour, Guinea midfielder Aguibou Camara burst clear on the right, only to be brought down by Cameroon defender Harold Moukoudi, who was shown a yellow card.

Cameroon pressed for a late winner, with N’Koudou glancing a header wide before Guinea keeper Ibrahim Kone saved from Karl Toko at point-blank range as the 10 men held out.

Reggae Girlz midfielder Kiki Van Zanten will get to showcase her talent in this season’s NWSL after being selected by the Houston Dash 21^st overall at the NWSL College Draft on Saturday.

Houston traded $120,000 in allocation money to Utah Royals FC in exchange for the No. 21 overall pick and selected Van Zanten.

The midfielder scored 27 goals and tallied nine assists in 95 appearances for the Fighting Irish.

She helped Notre Dame reach the NCAA tournament four times and reached the semifinals of the ACC Women’s Soccer Tournament in 2022. 

Internationally, Van Zanten made her debut for the Reggae Girlz against Bermuda in a CONCACAF Women’s World Cup Qualifier in February 2022.

Van Zanten was also a member of Jamaica’s history-making squad at the 2023 FIFA Women’s World Cup.

In total, she has one goal in nine appearances for Jamaica.