Everton have been charged by the Premier League for breaching the division's Profit and Sustainability rules (PSR) for a second time, having already faced a 10-point deduction this season, according to the club.
Nottingham Forest have also been charged with breaches of the same Premier League policies.
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Everton's appeal to overturn that initial deduction is ongoing, and in a statement released on Monday, said they would "continue to defend its position" in that process and accused the league's lawmaking of being deficient.