If I was Everton, I'd take the deduction on the chin and move on. They are not even bottom now, and they are very unlikely to go down as there are three teams who are far far worse.

It then puts them in the position of strength should anyone else be accused. I know I may seem biased as a United fan, but if Chelsea and City get away with it, the idea of rules around finances loses all credibility and makes the competition seem like a joke.