Everton’s on-field fortunes look to be improving, but uncertainties off the pitch remain which, once resolved, could have a big impact on the club’s future.
The Toffees are awaiting the verdict from the independent hearing into alleged breaches of Financial Fair Play (FFP) rules and, though there is no set date for the decision, it could arrive in the coming weeks.
Meanwhile, the takeover of the club by 777 Partners continues to undergo the regulatory processes and sources say is on course to be completed by next month.
BBC Sport breaks down the current situation at Goodison Park.
The club denied any wrongdoing and said they were “prepared to robustly defend” their position.
In their latest financial accounts published on 31 March, the club posted a deficit of £44.7m in 2021-22, taking their total losses over the past five years to £430m.
Clubs are permitted to lose £105m over a three-year period.
However, top-flight sides were allowed leeway on Covid-related losses when the two seasons played behind closed doors were merged as one, and Everton suggested the impact of the pandemic played a major part.
Their total losses include about £170m attributed to Covid, when the club said they could not bring in matchday revenue and there was an “inability to generate the level of transfer fees which could reasonably have been expected pre-pandemic”.
Is there a precedent for this case?
No club in Premier League history has been found guilty of breaching FFP rules.
Manchester City are the only other club to have been charged by the Premier League for financial breaches, when they were referred to an independent commission over more than 100 alleged rule breaches between 2009 and 2018.
City were charged in February and the case is ongoing.
One source said the closest comparison to Everton’s case is that of West Ham being found guilty in 2007 of breaking Premier League rules in relation to the transfers of Carlos Tevez and Javier Mascherano.
The Irons avoided a points deduction, but were handed an English top-flight record fine of £5.5m and paid £20m to Sheffield United in an out-of-court settlement.
The Blades had claimed compensation for their relegation at the end of the 2006-07 campaign, when West Ham survived by three points.
In July 2022, Leeds and Burnley dropped the threat of legal action against Everton and the Premier League over the Toffees’ finances after being advised that the Blues had complied with profit and sustainability rules.
What don’t we know about the hearing?
The exact nature of the hearing has been private since news first broke earlier this year, but deliberations are under way after the evidence was heard.
Everton’s financial difficulty is well documented but the club are also building a new stadium at Bramley Moore Dock, costs of which have soared from £500m to £760m.
Last month, The Times reported the FFP charge was related to interest payable on loans to build the new stadium.
The club are now awaiting their fate and it is understood the judgement will be passed to Everton’s lawyers, who will have 24 hours to deliberate, before it is published on the Premier League website.
What about potential sanctions?
The commission which is hearing the Everton charge and will rule on sanctions is independent of the Premier League and led by a King’s Counsel barrister, who appoints a three-person panel to consider the evidence from both parties.
If found guilty, there are a number of sanctions Everton could face.
Last month, The Telegraph reported that the Premier League – effectively the ‘prosecutor’ in this case – wanted the punishment to be “extremely severe” and recommended a 12-point deduction, which BBC Sport understands would be the maximum points being docked.
They could also be handed a transfer embargo or fine, but any sanctions imposed may be suspended and it remains to be seen whether Everton accept or appeal against the final verdict.
The club have not formally commented on the hearing since their initial statement, including on media reports about the exact nature of the charge or potential sanctions.
The Blues escaped relegation on the final day of last season and are currently 16th in the Premier League table, five points clear of the drop zone.
What’s the latest on the takeover?
On 15 September, owner Farhad Moshiri agreed to sell his 94% stake in Everton to American investment fund 777 Partners.
The process usually takes 12 weeks to complete and reports emerged of possible delays because of the regulatory procedures, but sources have told BBC Sport the firm is currently on track to complete its takeover by the end of the year.
It is understood 777 has submitted all documentation that has been requested by the relevant authorities, including to the Premier League and Financial Conduct Authority (FCA), while the Football Association (FA) also has to give the green light from their end.
Ultimately, the Premier League has the final say on the approval of the takeover once it has completed the owners’ and directors’ test.
BBC Sport understands 777 co-owners Josh Wander and Steven Pasko are likely to take seats in the Everton boardroom once the deal is ratified.
Wander has been in regular attendance at Goodison Park this season and watched Sean Dyche’s side being held to a 1-1 draw by Brighton on Saturday.
Sums for the deal have so far been undisclosed, but the purchase price could change depending on the verdict of the commission.
Argentina beat Colombia to win a record 16th Copa America but the game was marred by the kick-off being delayed by 80 minutes because of trouble outside the ground in Miami.
Lautaro Martinez struck in the second half of extra time from Giovani lo Celso’s through ball to secure the win.
Captain Lionel Messi was left in tears when he had to be replaced midway through the second half after injuring himself while chasing for the ball – but was celebrating his country’s third successive major tournament at the final whistle.
Kick-off was delayed because of chaos outside the Hard Rock Stadium.
Organisers said ticketless fans tried to get into the ground, leaving some fans waiting for hours in the Miami heat for the gates to open.
Fans and police officers and security clashed with several arrests made. Several supporters needed treatment from paramedics.
On top of that the half-time break lasted for 25 minutes because of a concert by Colombian popstar Shakira on the pitch, a move that was criticised by Colombia boss Nestor Lorenzo beforehand.
It was a game of few clear chances in hot, humid conditions, with Colombia’s Jhon Cordoba hitting the woodwork in the first half.
Argentina thought they had taken the lead with 15 minutes to go but Nicolas Tagliafico’s effort was ruled out for offside.
Martinez would end up as the hero – and win the Golden Boot with five goals.
What now for Messi after Copa America glory?
Messi had never won a senior international tournament until the age of 34 and now he has won three in three years after the 2021 Copa America and 2022 World Cup.
The final was played at the Hard Rock Stadium in Miami – which is just over 20 miles from the city of Fort Lauderdale, where Messi’s Inter Miami club play.
The 37-year-old said before this tournament he had yet to make a decision on whether he will play on for his country until the next World Cup, which is also in the US – as well as Canada and Mexico.
His powers seem to be waning and his only goal of the tournament came in the semi-final win over Canada. He missed a penalty in the quarter-final shootout against Ecuador.
In this game he was hurt by a tackle in the first half and hobbled off in the second period, holding an ice pack on his ankle on the bench.
Is this his final major tournament appearance of a legendary career?
It was certainly the final appearance of Angel di Maria’s international career. The 145-times capped player had already announced he would retire from the international stage after this.
Trouble before the game
The delays before the game were more bad news for organisers – with the Hard Rock Stadium due to host games at the 2026 World Cup.
In the semi-finals in Charlotte, Uruguay players clashed with Colombia fans after the final whistle – because they were worried about the safety of their families.
Players’ families were affected too in Miami.
Roberto Garnacho, brother of Argentina winger Alejandro Garnacho, wrote on social media: “What a shame CONMEBOL, the families not being able to enter the stadium, unbelievable.
“We were with [Argentina defender Marcos Acuna’s] family outside, getting away from the fights… Argentina’s security had to come get us, children of players crying, people entering without tickets.”
Colombia’s wait goes on
Colombia had been unbeaten in 28 games, a run stretching over two years going back to a World Cup qualifier against Argentina.
But their only Copa America triumph remains the 2001 success in their home country.
They had chances against the Argentines, most notably when Cordoba hit the post early on with a hooked volley.
I know from my own experiences as a Liverpool player that, when you are losing at Anfield then equalise straight after half-time, it does more than give you momentum – it can change the whole feel of a game.
That is what exactly what happened in Sunday’s draw with Manchester City. As soon as Alexis Mac Allister’s spot-kick made it it 1-1, Liverpool put on a real powerhouse performance and they looked like they would go on to win.
Their work ethic, tenacity and intensity in the second half was incredible and It was Darwin Nunez who helped instigate that, firstly by winning the penalty for their equaliser.
Yes, it was a mistake by Nathan Ake, whose poor backpass let him in, but Nunez was switched on and ready for it – and he did not stop there.
Lots of Liverpool players did well after the break but Nunez was the one who really made the difference when they were on top. Like so many other teams this season, City struggled to cope with his physicality and all-round play.
I really do believe his display was as good as any I’ve seen from him since he joined Liverpool in the summer of 2022, which is a strange thing to say about a striker who didn’t score.
I loved his energy and his willingness to run without the ball, hassling City’s backline and stretching their defence, but he also showed great quality with it too. He slipped Luis Diaz in for one of his big chances and was involved in almost all of them in some way.
Nunez was unselfish with so much of his play but he was also unlucky not to get a goal himself when he got a toe to Andy Robertson’s cross. City keeper Stefan Ortega made a great save and, on another day, that goes in.
‘Van Dijk is the one player Liverpool cannot afford to lose’
You don’t get anything against City without defending well too, and I was also really impressed by that side of Liverpool’s performance.
I expect a lot of Reds fans were nervous when they saw the teamsheet before the game, because out of their first-choice back five – including goalkeeper Alisson – only Virgil van Dijk faced the defending champions.
Ibrahima Konate’s injury this week meant the whole right side of Liverpool’s defence was very young, with Jarell Quansah next to Conor Bradley. Jurgen Klopp again showed his faith in the kids by playing them, and they both did really well in what was arguably the biggest game of their careers.
It was another example of the brilliant togetherness and belief that has got Liverpool so far this season, and kept them in this title race, and in with a chance of winning four competitions despite being affected by so many injuries.
By that I mean, when the chips are down and some big players are not around for the big games, they do not falter or feel sorry for themselves.
They also don’t sit back, whoever they are playing. One of the big strengths of this team is they don’t change they way they play even when some star names are missing – and still look to play on the front foot.
At the heart of it all, though, is Van Dijk. Some of his passing against City was phenomenal, as always, but on top of that, his last-ditch defending was outstanding.
There was the one-on-one with Erling Haaland where he stayed calm and in control, a crucial far-post header from a Bernardo Silva cross and an important block to deny Phil Foden.
It was a monumental performance, exactly when it was needed, by a guy who was surrounded by several players who had not played in an occasion like this before, and one that some people viewed as a title decider.
Van Dijk has been terrific all season, of course, but this particular game showed the importance of his presence.
Konate could miss a couple of games and Liverpool will be fine. Trent Alexander-Arnold and Robertson have been out for several weeks already, and the biggest compliment I can pay to Caoimhin Kelleher is that he never looks like a back-up goalkeeper when he replaces Alisson.
Klopp has also got the numbers to rotate in midfield and all the front players have had injuries at some point this season. But, at the moment, Van Dijk is the one player they cannot afford to lose.
That’s how important he is to their title hopes, and where their whole season goes from here.
Why the run-in will be a rollercoaster ride
Sunday’s game was a brilliant watch, with such quality on show from both sides.
If Diaz had taken one of his chances then, with the Anfield crowd and the momentum Liverpool had at that stage, I feel like they would have probably seen City off.
Credit to City, though, because they hung in there and had a couple of excellent chances in the second half themselves.
Jeremy Doku hit the post after Kelleher had denied Phil Foden at a really crucial time and, for all the opportunities Liverpool created, they could still have been beaten.
When the dust settles, I think they will be content with the result – they have now played and drawn with City twice in the Premier League, and they are still a point ahead of them with 10 games to go.
Liverpool could soon be in an even stronger position, because City play Arsenal in their next league game, on 31 March. At least one of their title rivals will drop points then, but it would be naïve to think that game will decide anything.
We have got three brilliant teams in this title race, who have all got great strength in depth. But I am not convinced any of them will go on from here and win every game in the run-in, which Liverpool and City have both done in previous seasons, because they have all appeared a bit vulnerable at times.
Look at Arsenal – they have been on this amazing goalscoring run but they still needed Aaron Ramsdale to make a couple of great saves in their win over Brentford on Saturday, and had to wait to score a late winner.
There were some nerves involved in their performance, inevitably, and there are plenty more of those to come.
The one team you would not expect to suffer in that way, emotionally, are City because of what they have been doing for so many seasons now. But I still expect it to be a rollercoaster ride for all three teams and it would not surprise me if they are all still involved with a couple of games to go.
It is going to be fascinating to watch it unfold, whoever you support. Even if you have a fondness for one of the teams, every football fan loves watching close competition with jeopardy involved.
Manchester City boss Pep Guardiola said after Sunday’s Manchester derby that midfielder Phil Foden was the “best player in the Premier League right now”.
And Foden has a strong case for that accolade, having scored six goals and provided an assist in his past seven league games.
Using the past 10 rounds of Premier League matches, BBC Sport look at who might currently be its ‘best’ player.
Phil Foden (Manchester City)
Foden scored twice in a 3-1 win over Manchester United on Sunday as City stayed firmly in the hunt for the title.
The 23-year-old has scored 11 Premier League goals this season and assisted seven – putting him joint-eighth in the rankings for those categories.
Guardiola: “What can I say? He is the best player in the Premier League right now for the amount of things he does. Unbelievable.”
BBC Radio 5 Live commentator John Murray: “If England were playing their first match at the Euros later today, I think you would expect to see Bukayo Saka on the right, probably Phil Foden on the left, Harry Kane through the middle and Jude Bellingham in the number 10 position.”
Haaland tops the Premier League goalscoring charts on 18 – two clear of everyone else. That is despite missing five matches so far this season.
Having featured in City’s past seven games since returning from injury, Haaland has scored four league goals and set one up in that time, as well as hitting five goals in an FA Cup fifth-round victory at Luton Town.
Guardiola: “With top scorers or strikers who score a lot of goals, don’t criticise because he will shut your mouth, that’s for sure.”
Former City midfielder Michael Brown: “He’s got that power, he’s got that dedication. That hunger to finish. We’ve seen him mix up his goals. It’s difficult to just not let him do what he does.”
Kevin de Bruyne (Manchester City)
City midfielder De Bruyne has been in superb form since returning from a hamstring injury which meant he missed the first five months of the season.
He has scored once and claimed four assists in seven league games, despite only starting four of them. He also got four assists in the FA Cup win at Luton.
Guardiola: “He is a special player. He is a legend.”
Former City defender Micah Richards: “We talk about lots of players being world class but Kevin is different. He always seems to gauge exactly what the game needs – and he delivers, all the time.”
Rodri (Manchester City)
Rodri has always been capable of producing big moments when it matters – and the midfielder is on a 59-match unbeaten run in City colours.
Naturally a defensive midfielder, he has added more going forward of late, with three goals and three assists in his past 10 league games.
Guardiola: “He’s the best midfield player in the world currently by far because he is able to do everything.”
Luton Town captain Tom Lockyer: “It’s just a joy to share a football pitch with him. You don’t say that about a lot of players.”
Virgil van Dijk (Liverpool)
Liverpool captain Van Dijk has been one of the few mainstays in a title-challenging Liverpool side blighted by injuries.
In the Reds’ past 10 league games, Van Dijk has scored once, helped keep three clean sheets and also scored the winning goal in last month’s Carabao Cup final against Chelsea.
Liverpool boss Jurgen Klopp: “Virgil van Dijk, from the first day since he stepped into Liverpool FC, is absolutely outstanding.”
BBC Sport chief football writer Phil McNulty: “I think Nunez has loads of ability and his stats alone tell you what an impact he has on games. Not one goes by where he does not have influence of some sort.”
Declan Rice (Arsenal)
Since a British-record transfer to Arsenal in the summer, England midfielder Rice has been a key part of the Gunners’ title challenge this season.
Despite his defensive responsibilities, he has scored once and provided four assists in the Gunners’ past 10 league games.
BBC Sport football reporter Simon Stone: “I am a huge Declan Rice fan and he could turn out to be the difference between Arsenal fading away in the title race, as they did last season, and really going for it.
Bukayo Saka (Arsenal)
A strong contender for the Premier League’s most in-form player is England winger Saka.
In his past 10 league outings, Saka has scored eight goals, including two apiece against West Ham and Burnley, and added an assist.
BBC Sport football reporter Simon Stone: “[The best player in the league] is between four – Haaland, De Bruyne, Salah and Saka. Whoever wins the title is the best.”
Former Chelsea winger Pat Nevin: “There were plenty of players who caught the eye in Arsenal’s win at Turf Moor, but Bukayo Saka being back close to his best was as important as anything else.”
Ollie Watkins (Aston Villa)
Watkins is a player who can go under the radar but is certainly a contender. He is ranked top for direct goal involvements and joint-top for assists this season.
In Villa’s past 10 league games, he has seven goals, four assists and is the only player to pass into double figures in both categories this season.
One of the few bright sparks for Chelsea this season has been midfielder Palmer. He has scored four times and provided the same number of assists in the Blues’ past 10 Premier League matches.
A left-field shout, but from a numbers perspective it is hard to ignore Areola.
In the past 10 games, he’s kept three clean sheets and averaged 5.8 saves per game. He also has the highest save percentage in the Premier League, has made more than 100 saves, conceded four fewer goals than his expected goals against tally suggests he should have, and is the only goalkeeper to save multiple penalties so far this season.
West Ham manager David Moyes: “Our goalkeeper played brilliantly well. He made several saves today that probably stopped Everton getting a result.”
And the rest…
Among those to narrowly miss out are forwards Diogo Jota (Liverpool), Mohamed Salah (Liverpool) and Rasmus Hojlund (Manchester United) – all overlooked because of recent injury issues.
Honourable mentions also go to John Stones (Manchester City), Douglas Luiz (Aston Villa), Ross Barkley (Luton Town), Rodrigo Muniz (Fulham), Caoimhin Kelleher (Liverpool) and Heung-min Son (Tottenham Hotspur).