Everton chief Robert Elstone says they did everything above-board over their deal for Leeds United youngster Luke Garbutt.
He said: "We are very comfortable we have played by the rules and we are very comfortable the club elected to go to a tribunal to establish a fair value.
"They are the two salient points for me. We absolutely played by the rules. There is a right way to do business and that's the way we conduct ourselves here, while the tribunal is there to establish a fair value for the player."
Garbutt starred for the national under-17 side which competed at the European Championships earlier this year, scoring England's only goal of the finals against Holland in their 1-1 draw.