I see the West Ham dolly birds article in the Sun this morning, where she points only to one element of the tribunals verdict on APT (sponsorship), and goes on to highlight the presence of an unfair playing field in that area. However, she completely avoids any mention of the now invalid practice of directors loans and the obvious fact that if those transactions were retrospectively assessed for the season 23/24 it could bring a complete quagmire of legal claims including some from the relegated teams who might highlight Everton as being incorrectly assessed with respect to PSR for the last rolling 3 year period.