If Everton and Nottingham Forest’s charges warrant a points deduction – what of Man City’s 115?

What about Manchester City? That is the question rival managers and fans will be asking yet again after the latest points deduction imposed on a club for breaching the Premier League’s financial rules.

In the 14 months since City were charged with 115 separate violations of those rules over almost a decade, Everton and Nottingham Forest have between them faced three charges, three independent commission hearings, one appeal board hearing, and been docked a combined total of 12 points.

By the time the Premier League champions face their own day of reckoning, that could well increase to four commission hearings, anything up to four appeals, and who knows how many docked points.

It only took the conclusion of the first of those hearings for Everton manager Sean Dyche to invoke the elephant in the room when he said two months ago: “Just like everyone else, we are all wondering what makes one rule for one and one rule for the other.

“I don’t know the ins and outs for every reason, but I think we are all asking that. I don’t know what the exact number is, but they reference over 100 charges [for City].”

That was after Richard Masters, the Premier League chief executive, told MPs a date had finally been set for City’s hearing before giving the conspiracy theorists an open goal by refusing to reveal when that was.

Masters also tried somewhat in vain to justify how long the City case had dragged on following an investigation triggered by documents published by Football Leaks more than five years ago.

After all, it is now almost three years since Lord Justice Males said during a Court of Appeal hearing into a legal dispute linked to the case: “This is an investigation which commenced in December 2018. It is surprising, and a matter of legitimate public concern, that so little progress has been made after two and a half years – during which, it may be noted, the club has twice been crowned as Premier League champions.”

Make that four times – potentially five – before City appear in front of a three-strong commission.

And judging by the outcome of the Everton and Forest hearings, it could be much, much longer until what is undoubtedly a significantly more complex case is finally resolved.

There was already the prospect of an appeal from a club who have steadfastly denied any wrongdoing and who overturned a two-year Champions League ban imposed for similar alleged offences.

Now, the latest judgment against Everton has raised the threat of multiple hearings being required to consider different aspects of the case.

If one breach is deemed worthy of a points deduction, what price 115?

City’s expensively-assembled legal team, led by Lord Pannick, will also be scouring what are currently four written verdicts into profit and sustainability (PSR) rule breaches for weakness they can exploit.

The Premier League seeking to amend its prosecution of Everton being cited as a key reason why the latest case could not be concluded before the end of the season is one they may zero in on.

Another is the appeal board judgment in the first Everton case, which agreed the original commission had “erred in law” on the way to applying a 10-point deduction that was duly cut to six.

And then there was the weeks-long row over the Premier League’s own recommended 10-point sanction in that first case, an intervention the commission rejected before arriving at the same figure.

But the judgments do not all make good reading for City, or Chelsea for that matter who are also under investigation for alleged financial wrongdoing over a number of years during the Roman Abramovich era.

The commission which heard the Forest case specifically highlighted the unlimited sanctions available to it, “ranging from a warning through to expulsion from the Premier League”.

It added: “Where a PSR breach is ‘minor’, then it will be for other commissions to determine if any points deduction is necessary, appropriate or proportionate.

“But if the breach is properly described as ‘major’ then it may be the case that even a very severe sanction such as expulsion is more appropriate.”

If one breach is deemed worthy of a points deduction, what price 115?