The Latics were plunged into administration at the start of July, not long after the club had changed ownership. A penalty of 12 points being taken away from the club’s 2019/20 tally in the Championship was imposed at the conclusion of the final day of the season.It demoted the Latics from 13th in the table and safety to 23rd and thus into the relegation zone.The club’s administrators, Begbies Traynor, appealed against the 12-point penalty and went before an independent tribunal.
The appeal failed and was dismissed by an independent Arbitration panel, the EFL confirmed earlier this month. The written reasons behind the decision have now been revealed in a document published by the EFL of the panel’s decision.The Latics gained new ownership.
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