Forest's appeal isn't going to get any points given back, none of their arguments hold any water. The appeal board is very likely to bat it back. They can't go harder on Everton because Forest have appealed, that doesn't make any sense.
Felt I had to have my say. Credit to one of the posts this morning that inspired me to lift a few things and tweak
Dear Caroline
I am writing to you as a concerned Everton season ticket holder and football fan. I take great pride in my club...
Your first paragraph is wrong. As I told you, and you'll see if you read last year's handbook, 2019/20 and 2020/21's losses were averaged and included in the PSR calculation ending in 2023.
Ignoring that average calculation, Everton lost £304m...