Kieran Maguire explains what the 'most important' thing about Everton points deduction appeal is

Everton's appeal against the decision the Premier League made to hand them a 10-point deduction must be heard sooner rather than later.

That is the verdict of Kieran Maguire, a football finance expert speaking on his podcast The Price of Football. The Toffees were hit with an unprecedented punishment last month for breaching profit and sustainability rules. It was deemed the club had lost £119.5 million over a three-year period, with the threshold being £105 million.

Everton admitted they were shocked by the ruling of an independent commission, claiming it is 'disproportionate and unjust' with fans protesting vehemently before a 3-0 loss to Manchester United at Goodison Park.

An appeal board will now be appointed to hear the case before the end of the 2023-24 season. Maguire has stated what both parties are expected to argue when the case is reheard and will be 'hardening their evidence' in the meantime.

Maguire, a lecturer at the University of Liverpool, said: "In their initial submission, Everton said based on our calculations, we believe we are under the limit. Subsequently, they said we take on board a few of the things from the Premier League [and] we believe we are only £7 million above the limit, the tariff is too high.

"There has been further communication from Andy Burnham, the [metro] mayor of Manchester and an Everton fan, and the Premier League. The Premier League has fairly robustly defended its position. What the Premier League has done, which I wasn't aware of, apparently in 2020 there was a discussion at the Premier League to say the aim of sanctions would be a points deduction and Everton, at the same, said we're OK with that.

"If that has been minuted, it is good evidence one way of the other. Also, someone I can only describe as the secret executive sent me an article dated 8 February 2013 where it said the Premier League its clubs will be punished with a points deduction if they breach new spending controls, there were comments from Richard Masters and so on.

"Part of Everton's defence will be that if you take a look at the Premier League handbook, the tariff, they would describe it as open-ended - i.e. the commission can use it as whatever means it thinks is appropriate. The opponents would say it's vague. Both sides will be hardening their positions and using evidence. Any Burnham has asked for the full statement Richard Masters gave to the commission to be publicised in respect of the proposed tariff by the Premier League.

"Lots of people in the Everton camp will say if you look at the punishment, it's a 10-point deduction. If you do your calculation based on the Premier League's proposed tariffs, it would be six points plus one point for every £5 million above the allowable limit which would come to 10 points - is this a spectacular coincidence that the Premier League were putting pressure on the commission. The Premier League will also say they asked for a 12-point deduction. There is lots of finger-pointing. The most important thing is the appeal is held very quickly. My personal view is regardless of the deduction, Everton are good enough to avoid relegation but that's a separate issue."