Nottingham Forest have appealed against their four-point deduction for breaching the Premier League’s profit and sustainability rules (PSR). The club admitted surpassing the permitted spending over a three-year period by £34.5m but believe the punishment is excessive. An independent commission concluded that Forest merited being docked six points but reduced this by two because the club had admitted the breach and fully cooperated. As a result of the deduction, Forest dropped into the relegation zone during the international break, one point below Luton. Forest, who have Nick De Marco KC leading their legal team, confirmed their appeal in a short statement. They have previously said they were “extremely disappointed” with the verdict and believe they have grounds to appeal on a number of elements. Last week the club said they were “surprised that the Premier League gave no consideration at all to the unique circumstances of the club and its mitigation”. The main lines of defence for Forest were claims they were at a disadvantage because they were the only promoted club not to have received parachute payments in recent years, and matters relating to Brennan Johnson’s sale. The forward was sold two months after the 30 June PSR deadline as the club sought to get the best price, eventually securing a record £47.5m fee for their academy graduate. Although a successful appeal could result in a lesser punishment, there is also a risk that the appeal panel could increase the number of points deducted.