I've seen a few people suggest this, but I don't see how this can be the case. Why go through the rigmarole of our hearing for the second charge, followed by setting up an independent commission to deliberate the findings if it's already been decided? Is everyone just going to sit there twiddling their thumbs knowing that it's all pointless?
Suppose the new IC will in theory only have one season/accounting period to discuss. The other years in this assessment period have already been examined, judged and penalised by 2 separate ICs, which hilariously disagreed on a couple of areas and the penalty.
The most recent season doesn’t have any mitigations (all the USM, player X,Y,Z,J,T stuff already rejected), no more Covid deductions to argue over. Should take about 10minutes to determine the size of our breach - unless we walk back in with new arguments to try and discredit the whole setup.
I still think the PL will put huge pressure on the ICs for us and Forest to come up with some kind of agreed settlements. Its the only way, given their own stupid timetable, to avoid appeals and ensure the season finishes on the final whistles, not a week later.