Manchester United have endured a frustrating transfer window as they struggle to further boost their squad so they can make amends for their worst season in 51 years. While rivals Liverpool, Arsenal, Chelsea and Manchester City have pulled off several eye-catching signings each, United had, through the first six weeks of the window, only brought in Matheus Cunha after paying the Brazilian's £62.5 million ($85m) release clause to prise him from Wolves.
The Red Devils' next target was Bryan Mbeumo, but landing the Cameroon forward, who scored 20 Premier League goals last season for Brentford, proved much more difficult. Despite the fact that Mbeumo had only one year left on his contract with the Bees, United had two bids, of £55m and £62.5m, rejected before finally agreeing a deal that could see them pay as much as £71m ($96m) for the soon-to-be 26-year-old.
United's pursuit of Mbeumo and the rising fee has led to the mention of the dreaded 'United tax', a term that former chief executive Ed Woodward reportedly came up with in conversations with colleagues in which he lamented how the Red Devils always had to pay more for targets than their competitors. Woodward's successor, John Murtough, also believed the club was often forced to pay over the odds for players.
Sir Jim Ratcliffe has talked a lot about United's need to do smarter business in the transfer market as he tries to improve the club's financial situation, as has new chief executive Omar Berrada, who had a reputation for being a shrewd operator when running Manchester City's transfer dealings. But the club's latest struggles to sign players without being able to pay buy-out clauses has only added more weight to the idea of the United tax.
GOAL runs through the most obvious examples of United over-paying for transfer targets in the 12 years since Sir Alex Ferguson left the club...
