Any team playing the high line will need a rethink. I am a Liverpool supporter so automatically I am thinking us as we play a high line and get caught out occasionally but the change will make it so much easier for the opposition.

Teams playing deep and on the counter attack will benefit alot from this. Essentially teams at the bottom of table will benefit.

They didn’t cook the books.

Everton never lied and there account showed everything that they did. They just over spent and disagreed with the premier league on what costs should not have been included in the FFP calculations. The main costs that they said should not be included were interest on the stadium loans and 40m of stadium costs that they ran up before planning permission was given for the stadium.

I feel sorry for Everton as it was the stupidity of an owner who caused all this but it’s only fair as they are in serious financial trouble because they broke rules.

Lots of people saying the losses are because or Covid.

Everton lost more during Covid than any other team. You would think the team with the highest wage bill would lose the most due to Covid but that team was 2nd in losses and was around a 100m less than Everton so the losses can’t be attributed to Covid alone.

To be fair they are not legally obliged to break it down and I don’t know of any company that does break it down on their annual statements. The breakdown is just for the internal management accountants.