Writing on X, formerly known as Twitter, Borson said: "Without seeing the judgement, awarding -10 points for Everton feels harsh for a straightforward FFP breach to me. But reinforces that sanctions against City (if proven) and now Chelsea (if charged and admitted on the off-books payments) will be potentially relegation inducing.
"One thing is for sure, given the scale of this sporting sanction, Chelsea's calculus (in my opinion) that they could breach PL P&S (profit and sustainability rules) and just take a fine as a cost of doing business, must be in urgent and immediate reconsideration. The January window may be interesting. Even in the best case, they can no longer rely on being able to convince an Independent Commission to accept their Covid and Sanctions allowances as exceptional adjustments (to the extent that was the plan)."