Everton will submit a formal appeal to the independent commission which handed them an unprecedented 10-point Premier League deduction by Friday’s deadline.

The Toffees received the biggest sporting sanction in Premier League history after being found to have breached financial rules.

The club admitted the breach but said they were “shocked and disappointed” at the severity of the punishment.

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The appeal will be heard and concluded before the end of this season.

The club have not been told how the figure of 10 points was reached by the independent commission which decided the sanction, and feel a sporting penalty for a breach of accounting is unjust.

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The appeal will go before a judicial panel which will review the ruling of the commission, assessing the process and if, in their opinion, the penalty issued was fair or not.

The points deduction dropped Everton from 14th in the Premier League table to 19th, in the relegation zone and now five points adrift of safety.

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