A rejected bid and deadline day deal - how Manchester United created the United transfer tax they are trying to end

The Labour Party is tying itself up in knots over possible tax rises and their fellow reds are burdened by a different tax.

The word from Manchester United this summer is that their budget is "tens of millions, rather than hundreds of millions". Yet Everton deem Jarrad Branthwaite to be worth the best part of £100million.

Everton's £70m-£80m valuation and United's opening bid of £35m rising to £43m are negotiation tactics. The probability is the clubs will meet somewhere in the middle with a deal that both sides can put a positive spin on.

United do not have fine form for that. With his position insecure, John Murtough was trumpeted for "holding the line" during negotiations with Chelsea over Mason Mount. Only one side was the winner in that £60m deal and it was the sellers.

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Those present on the pre-season tour were informed United would not spend more than £60m on Rasmus Hojlund. Not only did United pay Atalanta an up-front fee of £64m, they negotiated £8m in add-ons. Given Hojlund's age and length of contract, that deal could cost United £12m more than intended.

United have endeavoured to change their perception in the marketplace. A source who knows Matt Hargreaves, the director of transfer negotiations, said he wants to change the culture. Two years ago, United walked away from a deal for Adrien Rabiot over his salary demands and baulked at Red Bull Salzburg's asking price for Benjamin Sesko.

Those are exceptions to the norm. In the same summer, United committed to spending £70m on the 30-year-old Casemiro. Antony, a raw winger with two years' experience of playing in Europe