Huge can of worms have been opened by the commission here, by this ruling Chelsea have definitely breached PSR, likely Villa too (before they sold the women’s team) maybe even Everton again before the sale of Goodison and the women’s team.
🤓 PL and EFL tribunals are struggling with the P&S and PSR rules - what they say, what they are meant to say and what they mean. And there is no answer.
Consider this section from Burnley v Everton.
Everton say that until 30 June passes no PSR Calculation can be made so no breach occurs. The IC say this is wrong and inconsistent with the PSR regime in the rules.
But consider it the other way with, say, Chelsea in 2022/23. According to this rationale, Chelsea played their entire 22/23 season in a breach position but cured it only (and technically) on 29 June with the hotel sales to itself. This is undoubtedly also, to quote the IC in B v E "at variance with the PSR regime".
However, the IC can't really be saying that all of the intra-season breaches including those creating sporting advantage are cleansed by a hotel sale. This makes no practical sense nor any purposive sense.
So what is the correct position? I don't think anyone knows.