The cost-cutting moves Everton have made in bid to avoid second points deduction

Everton submit an appeal against their 10-point deduction on Friday but club accountants will also be scrambling to avoid the prospect of further spending penalties this season. New fast-track rules agreed over the summer mean any club which breaks straightforward profit and sustainability rules – which permit losses of up to £105million over a three-year period – will have the sanction imposed before the end of the current campaign.