This penalty I think is reasonable (I am prepared for the appeal to go either way) but it would be unreasonable to allow other clubs to claim that they would have avoided relegation and Sue Everton for a suggested £300 million sending the club into a death spiral.

If there is a case those clubs should sue the Premier league for failing to create a set of rules they can administer in a timely fashion.

Also I will be looking at other clubs being judged to the same standard.