Everton’s second PSR breach: What are the implications of the appeal verdict?

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Everton’s second PSR breach: What are the implications of the appeal verdict?
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The Athletic explores double jeopardy and what other mitigation Everton may use when contesting their second PSR case later this month

One down, one to go. Following their , are about to fight their second charge for a breach of profit and sustainability rules , with a hearing expected in the middle of the month and a verdict delivered in early April. With so much at stake and Sean Dyche’s side in a relegation battle, The Athletic looks at what last week’s appeal outcome means for the second case and what arguments the club are likely to use in their defence.

While the appeal board rejected seven of their grounds for mitigation, including the impact of the war in Ukraine on sponsorship revenues and the suspension of Player X, who was arrested on suspicion of child abuse and eventually released amounting to an estimated loss of £10m, some of these arguments are likely to play out again. Advertisement The upcoming hearing will not only be an opportunity to re-litigate some of those points but also to provide fresh evidence.

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