This shows how unfair the world of football is, Everton are a poor smaller club so the FA can punch down on them as they please. Whereas the top clubs are given special treatment and allowed to bend the rules, can hire the best lawyers and being state owned gives them unlimited power
The difference here is that Everton has posted their losses so it is easy for the prem to look at it and say that it is over the 105m limit over 3 years and there isn’t really any debate about that. With City and Chelsea they have to prove that the money recorded in their income came from disallowed sources and that is a much harder case which involves a lot of lawyers and time. So it’s not really a case of Everton being poor so much as Everton has admitted to breaking the rule while City is denying it and I’d assume Chelsea is as well but I haven’t really read much about their situation yet.