I can’t for the life of me see how this works as a defence:
Forest’s defence is expected to be based around their decision to delay the sale of Brennan Johnson to ensure they received the highest price possible for the academy graduate, whose fee would, in PSR terms, be deemed pure profit. The forward was sold on deadline day last September for £47.5m to Tottenham, two months after the cut-off point for complying with PSR. If Forest had sold Johnson before 30 June, the club believe they would have received a lower fee. Although that would have put them the right side of the allowed losses, they are expected to argue it was better for their long-term health to maximise their profit and make them more sustainable.