What we know so far as Nottingham Forest appeal against points deduction for FFP breach

They said: “We were extremely dismayed by the tone and content of the Premier League’s submissions before the commission. After months of engagement with the Premier League, and exceptional cooperation throughout, this was unexpected and has harmed the trust and confidence we had in the Premier League.”

Top-flight clubs are permitted maximum losses of £105 million across a rolling three-year period, with this figure reduced to £61m for promoted teams. After being charged with breaching the rules on January 15, Forest faced a three-person independent commission on March 7 and 8.

The Premier League said the Reds admitted breaching their limit by £34.5m. However, the club felt due consideration was not given to their “unique” situation regarding promotion or to their mitigating circumstances.

Forest’s statement last week added: “We were also surprised that the Premier League gave no consideration at all to the unique circumstances of the club and its mitigation. In circumstances where this approach is followed by future PSR commissions, it would make it extremely difficult, if not impossible, for newly promoted clubs without parachute payments to compete, thus undermining the integrity and competitiveness of the Premier League.”