The punishment is really hard to call. Does the panel slap a higher deduction on Everton, knowing there's a good chance it will be reduced on appeal, or do they go lower and hope the appeals panel is less lenient?
I could see a 10 point deduction being reduced to four points, or a six point deduction being reduced to three. But with the appeal likely not being decided until after the end of the season, does the appeals panel put the cat amongst the pigeons and reduce a deduction that might change who is relegated?
If Forest go down and Everton stay up by one point, whilst they're both appealing their deductions then it's a complete mess. And that's effectively what could/should have happened last season with Leicester and Everton, if Everton hadn't dragged their heels submitting their accounts.