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Premier League charges Q&A: Who is subject to FFP rules? What have Everton and Nottingham Forest done wrong? Why has there been a recent spike in charges?

Everton and Nottingham Forest have both been charged with breaking Premier League spending rules.

Everton were docked 10 points earlier in the season for breaching Financial Fair Play (FFP) regulations. The Toffees have been charged again for their more recent accounts, while Forest have also been caught.

It is understood that Everton are furious at the latest sanction and will, as they did the first time round, appeal the verdict.

Meanwhile, Mail Sport understands that part of Forest's defence is now likely to involve the sale of Brennan Johnson to Tottenham for £47.