Obviously the charge for breaking PSR rules has been anticipated for a while but the charge relating to not providing audited accounts to the EPL (presumably they were asked for and we said we didn't have to as we were no longer members) and the comments relating to "unlawful acts by the football authorities" & seeking "to exercise jurisdiction where they cannot do so" obviously indicate where the big battle ground will be. Personally I think this will end up being a very high risk strategy by the club. The EFL's actions reeked not only of over-reach but of actually ignoring their own rules but if I understand it correctly the EPL's seems more related to omission (i.e. I guess not specifically including past-member clubs in rules that cover a period when they were members) and, if so, I guess there is a chance that the independent commission may determine that even if not specifically included it was clear the club were still subject to those same rules. If it is a battle the club lose then, for all the conversations they have supposedly had with the authorities, it would presumably remove a major mitigation when determining any punishment that may be due.