You can show everything on a balance sheet, but presenting how revenues are received / taxes applied etc can be altered. The presentation of that data is the issue. I suspect that some book cooking has occurred. Otherwise, the penalty would not be as large as it is.

Obviously my opinion, but my view is informed articles i’ve read The Athletic, Telegraph). Although I’m not a fan of him, Simon Jordan (Talksport) even considers that account fixing by Everton must be so evident given the penalty scale (link here). That’s important to highlight given his business acumen and ex-owner status.

I like Carragher but this article is silly. Everton’s accountants overbook their books. It’s right the FA/Premier League finally start punishing these clubs and letting them get away with it with tough penalties.

It Everton think their punishment is harsh, think of Luton’s -30pt deduction. That was certainly a disgrace as that effectively relegated them before the season started.

Just got to see now if the Prem. League have testifies the size of watermelons to punish city. Not through finance as they can afford it. I’d give them a double relegation so show the authority actually means business.

TAA: the fact Reece James had spent more time on the injury table then had minutes means the chances of losing him on he is on the pitch is high. Plus TAA can play more than 1 position. It would be sackable to play Reece James if you could only pick one of the two.