Second independent commission hearing begins as the Everton Fan Advisory Board seeks clarification.

It says much about the state of Everton right now that an international break can produce as much drama and intrigue off the pitch as the usually players produce on it.

The Toffees have not kicked a ball in anger for more than two weeks but find themselves in a stronger position than they were when the full-time whistle went at Old Trafford on 9 March.

Nottingham Forest’s four-point deduction for a PSR breach has sent them four points behind Everton and into the relegation zone, while Luton only picked up two points in the three games they have played since Everton’s loss at Manchester United, meaning they are three points adrift of the Toffees.

Off the pitch things have not been as positive. There is anger and confusion at Forest’s punishment, which is two points less than Everton’s despite being a considerably bigger breach. Many now feel the Premier League has no real idea or structure to this PSR process and is eroding what little faith the fans still had in it.

The ongoing takeover bid from 777 Partners also continues to rumble on and is set to spill over into an eighth month since an agreement was reached in September. Meanwhile there have been a myriad articles detailing 777’s woes in its other business interests, raising genuine concern about the suitability of their ownership.

Then there is the independent commission hearing for the second PSR, which gets underway on Monday.

Given we do not know the scale of Everton’s losses (as they have not announced their financial results) it is near impossible to predict the outcome, particularly given the three commissions that have taken place this season have delivered wildly different results.

If the losses are down on the previous year then there is hope the club could escape with a minimal/suspended punishment. Mitigation such as ‘double jeopardy’ because of the expedited process, the loss of sponsorship revenue because of the war in Ukraine and a positive trend of downward losses should carry some weight. However, if the losses have gone up then that may be seen as significant aggravation, resulting in another deduction.

The Everton’s Fan Advisory Board (FAB) has responded to recent events by writing a letter to Farhad Moshiri, the Premier League and 777 Partners looking for “ answers to the questions” received from fans about the “maelstrom of uncertainty that engulfs our club at this moment”.

The FAB says they will release details of the letter in full on Wednesday when the independent commission hearing has been concluded, as well as hosting a supporter engagement meeting that evening.

Supporters can feel very helpless at times like this, so the hard work of the FAB is welcomed by a fanbase weary at the prospect of a third successive relegation battle and worried about the very future of the club beyond this season.

The outcome of the commission hearing is due to be announced by 8 April, which will hopefully bring that chapter to a close (pending any appeal). A resolution to the takeover bid must be resolved around that time too.

If the players can then somehow pick up the positives results they need to stay clear of danger the clouds looming over Goodison may start to lift slightly and we can begin to look to the future with some sort of optimism.

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