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The Portuguese star was sent though after he received a backheel from Luis Diaz before dodging tackles and slotting home.
Replays showed Diaz had been standing in an offside position earlier in the build-up, but he was judged not to have been interfering with play and the goal was allowed to stand.
The linesman never put his flag up and the offside check was only precautionary with nothing needing to be flagged.
Webb backed his officials on this occasion as he said on Match Officials Mic'd Up: "This all comes down to the point that just being in an offside position, which Luis Diaz is, is not in itself sufficient to be penalised.
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"It's all about what you do whilst in that position and you have to do one of the things here [listed in the video], to be penalised for offside interfering with an opponent.
We don't see Luis Diaz do any of these things whilst in the offside position, he just stands there.
"Now you can feel a little bit sorry for Tarkowski here because he stretches out to stop the ball going through to Luis Diaz, but that ship sails some time ago, whereby if you're just in that offside position and don't do anything behind a defender you won't be penalised."
James Tarkowski dodged a red card for this challenge on Alexis Mac Allister(Image: AP)
Liverpool though will feel as though they should've been playing against ten men long before that.
The defender won the ball, but then caught the Argentine high.
Originally a yellow card was given before VAR reviewed the challenge and concluded that Tarkowski had won the ball first and that the subsequent contact was unavoidable.
From the outset with this show, we’ve committed to showing good examples of VAR use and also where we don't use it in the right way, and this was one of those examples.
The referee issued a yellow card despite the Everton defender protesting his innocence
"The referee recognises on the field that Tarkowski plays the ball and feels that the way he does so is reckless.
The VAR then checks that on-field decision of a yellow card and puts too much focus on the fact that Tarkowski plays the ball.
"But Tarkowski makes a choice to play the ball in that way.
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