Everton and Nottingham Forest are set to face charges for violating Premier League spending regulations, with the official announcement expected on Monday.
Earlier in the season, Everton faced a deduction of 10 points for breaching financial fair play rules. However, they may face additional charges based on more recent financial accounts. Nottingham Forest is identified as the other club potentially facing charges in this regard.
The Athletic reports that if Forest is found in violation, part of their defence could involve citing the £47.5 million sale of Brennan Johnson to Tottenham in August.
The intricacies of Financial Fair Play (FFP) calculations involve a three-year assessment period concluding on June 30. In the case of the Johnson deal, it would contribute to the financial evaluation for the period of 2021-2024 rather than 2020-2023. Clubs are allowed a financial loss of up to £105 million over a three-year span, and Forest reported an annual loss of £45.6 million in their most recent financial accounts.
These impending charges add another layer of complexity to the financial landscape for both Everton and Nottingham Forest, potentially impacting their standing in the Premier League.