Nottingham Forest failed to reduce the penalty for breaching financial rules, teetering just above the Premier League’s danger zone. Their appeal against the four-point deduction for contravening the league’s profit and sustainability rules was denied. In March, they were docked points for overspending by £34.5 million over a three-year period up to the last season. Everton, too, suffered with eight points deducted in two separate sanctions due to rule infractions in the 2022-23 and the previous season. This decision plunged Forest into a fierce fight against relegation, the club expressing deep disappointment at the Premier League’s stance and vowing to challenge the punishment. Forest argued that compared to other teams, their lack of recent Premier League experience disadvantaged them, stressing that the sale of Brennan Johnson to Tottenham, post the review period, aligned with sustainability. Despite contesting the penalty on April 24, the appeal board upheld the sanction, which was less harsh than the Premier League’s demand. The Premier League clarified the rationale behind the upheld punishment, stating that the sale of a key player after the review period was not considered as a mitigating factor and that suspension of any part of the penalty was unwarranted. This decision relegates Forest to 17th place with 29 points, advancing three points ahead of 18th-placed Luton Town after their victory against Sheffield United. In the remaining games of the 2023-24 season, Nuno Espirito Santo’s squad will face Chelsea and Burnley, while Luton must secure a minimum of four points against West Ham and Fulham to surpass them. Burnley, currently 19th, have to win their last two fixtures against Tottenham and Forest to stand a chance of evading relegation.