I think you can only appeal if you can provide new evidence.
I don't think there is anything new to provide.
Unless we can suddenly produce some documented evidence of our open discussions with them.
It seems that we were nieve, at best, in our dealings with the EPL - we honestly were not expecting them to come at us like this.
Unfortunately we have to accept and move on.
I have 2 concerns -
1. I am worried that by not appealing we leave the door open for Everton to appeal and leapfrog over us.
2. Our submission that COVID & promotion bonus's were exempt - were not accepted - that is £30m we have to carry forward into this years 3 year rolling submission that we were not expecting.
It is still in our hands - we need to take our frustrations out on the pitch and get the points required to not worry about what Everton do or don't do.