Everton points deduction theory emerges after Nottingham Forest's punishment

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Everton points deduction theory emerges after Nottingham Forest's punishment
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Nottingham Forest have been handed a points deduction by the Premier League after a two-day hearing earlier this month found them guilty of Financial Fair Play breaches

Football finance expert Kieran Maguire believes there could be several reasons why Everton's punishment from the Premier League was harsher than Nottingham Forest's.

The decision by the Premier League has dropped Forest into the relegation zone, albeit they could have points reinstated on appeal. Reflecting on the news, Maguire admitted that the top flight's rules around finances have led to plenty of confusion as to why Everton have received more points deducted than the East Midlands club.

"Is it because the losses were lower, is it because Forest have been promoted? Is it because Forest are only allowed to lose £61m whereas Everton are allowed to lose £105m?

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