'The more we look at it, the more it becomes complex'

Football finance expert Kieran Maguire has spoken to BBC Radio 5 Live about Everton's two-point deduction:

"Under the accounting rules, if you're putting together a piece of real estate or property, you are allowed to add together all of the costs - material, labour, and overhead cost, including interest - and, instead of treating it as a cost in terms of the day-to-day business, it gets added to the value of the property.

"Everton have done that, and it appears to be in the rules but the Premier League is saying it's not so certain about that, even it allowed Spurs to do it. The more we look at it, the more it becomes complex.

"We have now a situation where Nottingham Forest have appealed, then Everton appeal. The frightening thought is that we could get to the end of the season and still not know who has been relegated."