Arsenal will turn to Manchester City’s 27-year-old England midfielder Kalvin Phillips in January as the Gunners look to strengthen their midfield. (Fichajes – in Spanish)

Chelsea are also seeking a £500m loan to fund the signings after spending £1bn over the last three transfer windows. (Sun)

Barcelona’s 16-year-old Spain winger Lamine Yamal is set to sign a new three-year deal with the club, which contains a £1bn release clause. (Fabrizio Romano)

Newcastle are monitoring Crystal Palace’s Denmark defender Joachim Andersen with a view to making a move for the 27-year-old in January. (Football Insider)

Barcelona are open to selling Spain forward Ansu Fati next summer after the 20-year-old finishes his loan spell at Brighton. (Sport – in Spanish)

Lionel Messi has urged Inter Miami to sign Real Madrid’s 38-year-old Croatia midfielder Luka Modric. (Cadena Ser – in Spanish, via Mirror)

Liverpool have agreed a deal in principle with England defender Trent Alexander-Arnold for a new contract, which will see the 24-year-old earn more than £200,000 a week, plus bonuses. (Football Insider)

Barcelona have opened talks with Corinthians for 18-year-old Brazil midfielder Gabriel Moscardo as they look to beat Chelsea to his signing. (Sport via Goal)

Tottenham will look to sign Bayern Leverkusen’s 24-year-old Burkina Faso defender Edmond Tapsoba in January. (Fichajes – in Spanish)

Juventus are hoping to tie down France midfielder Adrien Rabiot, 28, on a new three-year contract after he turned down a reported move to Manchester United in the summer to sign a one-year extension. (Tuttosport)

Highly-rated England youth midfielder Dan Rigge, 17, is set to sign a new long-term deal at West Ham, despite interest from four Premier League clubs and two sides in La Liga. (Fabrizio Romano)

Watch highlights as Chelsea beat Tottenham 2-1 in their opening WSL match after an emotional week for manager Emma Hayes following the passing of her father.

MATCH REPORT: Fishel’s ‘dream’ debut gives Chelsea winning start

Catch up with all the Women’s Super League action on the Women’s Football Show on iPlayer.

Watch as Jill Roord scores on her debut to help 10-player Manchester City to a 2-0 victory over West Ham on the opening day the Women’s Super League season.

REPORT: Roord scores as 10-player Man City beat West Ham

Catch up with all the Women’s Super League action on the Women’s Football Show on iPlayer.

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HMRC investigators claimed back £124.8m in unpaid tax from Premier League clubs in the year to 31 March 2023.

Reclaimed payments included National Insurance on agents’ fees and image rights, plus tax on benefits in kind.

“We will continue to carefully scrutinise arrangements between clubs, players and agents to ensure the correct tax is paid,” said HMRC.

“We work closely with the football industry to educate and deal with tax risk head on.”

Benefits in kind included flights and hotels for Premier League players and families.

Elliott Buss, of UHY Hacker Young, said HMRC was “really cracking down on the football industry”.

He added: “HMRC now have these clubs’ tax affairs in their sights.

“The growing proportion of agents’ fees being paid by clubs is drawing the attention of the taxman to the possibility that not all tax due on these payments is being paid.”

Nottingham Forest are still a work in progress under Steve Cooper but I’m already convinced they will stay clear of the relegation battle this season.

You could feel the tension in the air because they had taken a massive gamble with the amount of money they spent to try to stay in the top flight – and they only secured their safety with one game to go.

Forest made a lot of signings after winning promotion and, as Chelsea are finding out at the moment, when you bring in that many players all at once, it can be a struggle to get instant results.

The way Forest improved as that campaign went on shows what a good job Cooper did when he was given time to bed everyone in and, crucially, he has continued the building process he started.

Forest added a lot of players to the group again this summer and they have made a much stronger start this season, especially away from home and against teams from the top of the table.

It is early days of course but, from what we have seen so far, they are definitely not one of the three worst teams in the Premier League. Mid-table is a realistic target because the whole bottom half seems weaker this season to me.

Forest have bought some good young players and itfeels like this period is an opportunity for them to really establish their style of play and integrate those new faces.

Cooper is still searching for a few bits and pieces, especially at the top end of the pitch, to guarantee more goals but, in time, I think that part will come too.

Christmas Day with Brian Clough

I was at the City Ground with MOTD2 for Sunday’s draw with Brentford and it brought back a lot of memories.

Forest was where it all started for me – I was with the club from the age of eight until I was 18 – and it’s mad how little the place has changed since I left for Newcastle more than 20 years ago.

It’s the club where I learned what it takes to be a footballer and going back reminded me of the days when I was trying to make my way in the game.

Where we filmed our links for the show was in front of the spot by the tunnel where I used to clean the first-team players’ boots as a kid, right next to where there used to be a small running track going around the pitch.

When I was 15, I was one of the few apprentices to live locally and the youth team manager Paul Hart brought me in on my own on Christmas Eve to do what was known as the 12-minute run, where you were given that amount of time to run two miles doing laps of that track.

Straight after I finished, Hart said to me, ‘Well done, you worked hard – see you tomorrow’. I was like, ‘You what?’ I didn’t realise he was testing me and trying to build my character.

When I got in on Christmas morning, it was just me and the kitman and there was a big pile of boots waiting for me, but I soon got a bit of a surprise.

I was stood there cleaning them on my own when the legendary Brian Clough turned up out of nowhere and came over and started talking to me.

He started off by saying ‘you’ve got a lot of work to do’ but he wasn’t just talking about the muddy boots. He had heard I was next in line to come through from the youth team and wanted to speak to me.

Forest fans always play their part

Standing there again took me right back to when I got Cloughie’s words of wisdom – and I loved it. I don’t get back here as much as I’d like to but the City Ground still feels like home.

I still know a lot of the stewards and security staff, so a lot of the faces I saw on Sunday were the same.

The fans haven’t changed either. Sunday was one of the dullest games I have watched this year but there was still a fantastic atmosphere.

I’d argue it’s got even better recently too. Even as a kid when I used to come to games it was always buzzing but something has happened in the past few years that has taken it to another level since my first spell as a player or when I came back for a brief loan a few years later.

Mull of Kintyre has been the club’s unofficial anthem since their European Cup-winning days but nowadays they pump it out before kick-off and it gets the whole ground going.

The City Ground is one of those places where, when I speak to current Premier League players and ask about Forest, a lot of them admit they turn up here and didn’t realise it was going to be so intense.

Credit for that has to go to the supporters but also to the manager and the way he has got Forest playing.

The fans can see the effort from the players and cheer every last ball – they are clearly with Cooper and his team all the way, as we saw when they were down to 10 men against Brentford.

Cooper has built a bond that cannot be broken

Cooper is in so much credit with the supporters because of what he has achieved since he took over two years ago.

I think we saw that last year when he came under a lot of pressure when Forest were struggling and the club were considering sacking him, but the fanbase were not having it.

He may not admit it himself but personally I think they saved Cooper’s job at that particular time because of the uproar on social media when there was speculation he might be on his way out.

The fans’ message was very clear – we are not going to allow you to sack the manager who has just got us into the Premier League after 23 years – and they have a bond with Cooper that is not going to be broken.

I can understand why. Even when the team is not playing particularly well, I am never worried about them lacking an identity because I know what Cooper is all about as a coach, from his days with the England Under-17s side and at Swansea too.

I know he wants to play the game a certain way and that he has brought in good footballers to do that. I feel like he tries to get more out of his players, to keep on improving them.

Serge Aurier is a good example of that, which is why I asked Cooper about him after Sunday’s game.

I watched Aurier a lot at Tottenham – it didn’t quite work out for him there for some reason – and he looks like a completely different person at Forest. Cooper has made him captain and, sometimes when you give players more responsibility, they show a different side to themselves.

From the way Cooper explained it to me, part of the way he manages is by doing that and letting go a little bit – a leadership quality in itself.

He has brought in a group of players from all over the world and in those situations it is easy for cliques to form in the dressing room, where you don’t get all of the players mixing together much. You often have to find that one individual who can gel it all together.

I was asked to do it at Spurs by Juande Ramos, who came to me and said he wanted me to be captain because the youngsters respected me and the older players listened to me. He saw me as being the right person to bed it all together.

Cooper obviously sees the same qualities in Aurier, who speaks numerous languages, and sees him as the right person to convey his messages – not just on the pitch but also about the culture he wants to instil at the club.

It’s the kind of thinking that got Forest into the Premier League in the first place – and it will hopefully keep them there too.

Jermaine Jenas was speaking to BBC Sport’s Chris Bevan.

Dans le monde du football, les médias sociaux jouent un rôle de plus en plus important dans la communication entre les clubs et les joueurs. Cependant, il est essentiel de gérer ces plateformes avec prudence et professionnalisme afin d’éviter tout incident. C’est malheureusement ce que Naples a appris récemment avec l’affaire Osimhen, qui a conduit au départ du responsable des médias sociaux du club, Alessio Fortino.

L’affaire Osimhen a été déclenchée par la publication de vidéos Tiktok sur les réseaux sociaux du club. Ces vidéos ont suscité une réaction négative et ont semé la discorde entre l’attaquant nigérian et son club. En conséquence, Naples a pris la décision de se séparer d’Alessio Fortino, qui occupait le poste de responsable des médias sociaux depuis plus de deux ans.

Il convient de souligner que Fortino n’était pas à l’origine de ces vidéos Tiktok, mais l’auteur s’est déjà excusé personnellement auprès d’Osimhen. Malgré cela, Fortino a choisi de quitter Naples, sans faire référence à Osimhen ou aux publications sur TikTok, dans une déclaration personnelle annonçant son départ.

Alessio Fortino a exprimé sa gratitude envers tous ceux qu’il a rencontrés au cours de son aventure professionnelle avec le SSC Napoli. Il a souligné que pour lui, ce travail était une réalité quotidienne, construite sur l’engagement et alimentée par le désir constant d’apprendre et de s’impliquer. Il quitte l’entreprise avec de nombreux souvenirs extraordinaires et une grande excitation pour les nouvelles aventures qui l’attendent.

« Aujourd’hui, après 805 jours, mon aventure professionnelle avec le SSC Napoli se termine. Pour beaucoup, ce travail serait comparable à un rêve, pour moi c’était la simple réalité quotidienne : une réalité construite sur l’engagement et alimentée par le travail continu désir d’apprendre et de m’impliquer. Je ne peux m’empêcher d’exprimer ma profonde gratitude à tous les collègues, collaborateurs, partenaires et fans rencontrés au cours de ce long voyage pour avoir rendu cette expérience si spéciale. Je quitte l’entreprise avec une richesse de souvenirs extraordinaires et l’enthousiasme pour les nouvelles aventures qui m’attendent.Merci encore pour tout et à bientôt !

Pendant ce temps, Victor Osimhen, malgré l’affaire des vidéos Tiktok, continue de briller sur le terrain. Lors des deux dernières rencontres de Naples contre l’Udinese et Lecce, l’attaquant nigérian a réussi à marquer des buts, démontrant ainsi sa concentration et son professionnalisme malgré les distractions médiatiques. Cette performance devrait calmer les tensions entre Osimhen et le club, et il est fort probable qu’il prolonge son contrat avec les Partenopei, sauf retournement de situation.

Cette affaire souligne l’importance de la gestion des médias sociaux dans le monde du football. Les clubs doivent être vigilants quant à ce qui est publié sur leurs plateformes officielles, afin de maintenir une relation harmonieuse avec leurs joueurs et d’éviter les conflits inutiles. Il est également essentiel que les joueurs restent concentrés sur leur performance sur le terrain, malgré les distractions extérieures.

En conclusion, l’affaire Osimhen a conduit au départ d’Alessio Fortino, le responsable des médias sociaux de Naples. Cette situation met en évidence l’importance de la gestion professionnelle des médias sociaux dans le monde du football. Victor Osimhen, quant à lui, continue de briller sur le terrain malgré les distractions médiatiques. Espérons que cette affaire serve de leçon à tous les clubs et joueurs, afin de maintenir une relation saine et harmonieuse entre les médias sociaux et le football.

Michael Beale has been sacked as Rangers manager after Saturday’s home defeat by Aberdeen left them seven points behind Celtic after seven games of the Scottish Premiership season.

The club said results had “fallen short of what everyone connected to Rangers would expect”.

Former midfielder Steven Davis has taken interim charge, supported by Alex Rae, and coaches Steven Smith, Brian Gilmour and Colin Stewart, with Rangers expected to take their time in identifying a permanent successor.

Beale, 43, left Queens Park Rangers in November to replace Giovanni van Bronckhorst and started with 13 wins out of 14 games but ultimately ended last season without a trophy.

Although his side won their opening Europa League group-stage game against Real Betis, and have reached the semi-final of the Viaplay Cup, league defeats by Kilmarnock, Celtic and Aberdeen have proved costly.

“Results this season have fallen short of what everyone connected to Rangers would expect,” read a club statement.

“Therefore, the decision was reached today to terminate the contract of the manager, as well as the contracts of coaches Neil Banfield, Damian Matthew, Harry Watling and Jack Ade.

“The Rangers board would like to put on record their thanks to Michael and his staff for their efforts since joining the club last November.”

‘Horrible result’ marks end of tenure

When asked about his future after the 3-1 defeat by Aberdeen at Ibrox, Beale conceded to BBC Scotland that the “horrible result” had mounted further pressure on his shoulders.

Asked if he had any indication whether his job was safe or not, he added “I haven’t spoken to anyone right now” before concluding with “we’ll see what happens”.

“Everyone realises where we are, the standard and results need to be better,” the Englishman continued. “We can’t hide behind the fact that we won four games because today wasn’t good enough.”

Beale – whose recruitment has also be heavily criticised – vowed “to make it up to” a disgruntled fanbase, but he will now not get that chance.

Instead, Davis and Rae will take the team to Cyprus for Thursday’s Europa League group game with Aris Limassol and will likely remain in charge for the trip to face unbeaten St Mirren on Sunday.

Speaking earlier in the day, former Rangers striker Kenny Miller said he expected Beale to be in charge for those matches but acknowledged that “a lot of fans need to be turned”.

“It’s a long way back, even at this stage,” he told Sportsound. “There are questions to be answered and it is the job of the board to analyse without emotion, to make calm, sensible decisions that are right for the future of the club.”

If the form doesn’t load properly, go straight to it here…

Le Bayern Munich, champion sortant d’Allemagne, serait en train de négocier le retour de Jerome Boateng dans ses rangs. Cependant, un autre dossier occupe également les bureaux de la direction bavaroise. Selon le spécialiste mercato Ekrem Konur, le club bavarois aurait des vues sur Donyell Malen, l’ailier néerlandais âgé de 24 ans, qui évolue actuellement au Borussia Dortmund. Cette information a également attiré l’attention de Liverpool, qui serait également intéressé par le joueur.

Donyell Malen, sous contrat jusqu’en juin 2026, a déjà fait ses preuves cette saison en inscrivant 3 buts en 6 rencontres de championnat. Sa jeunesse, sa vitesse et sa capacité à trouver le chemin des filets font de lui un joueur très prometteur. Le Bayern Munich, qui a toujours été à la recherche de talents pour renforcer son effectif, voit en Malen un joueur qui pourrait apporter une dimension supplémentaire à son jeu offensif.

Le fait que le Bayern Munich s’intéresse à un joueur en provenance du Borussia Dortmund, son plus grand rival ces dernières années, montre la volonté du club bavarois de continuer à dominer le football allemand. En recrutant des joueurs clés de leurs rivaux, le Bayern Munich affaiblit non seulement ses concurrents, mais renforce également son propre effectif.

Cependant, la concurrence pour la signature de Donyell Malen s’annonce féroce. Liverpool, un club historique du football européen, est également sur les traces du joueur néerlandais. Les Reds, connus pour leur style de jeu offensif et leur capacité à développer de jeunes talents, voient en Malen un joueur qui pourrait s’intégrer parfaitement dans leur système de jeu.

Il est intéressant de noter que Donyell Malen est encore jeune et a un potentiel de croissance énorme. Son passage au Borussia Dortmund lui a permis de gagner en expérience et de montrer son talent sur la scène européenne. Le Bayern Munich, avec son histoire glorieuse et ses ambitions élevées, pourrait offrir à Malen une plate-forme idéale pour continuer à se développer et à atteindre de nouveaux sommets dans sa carrière.

🚨Bayern Munich are monitoring the situation of Borussia Dortmund’s 24-year-old Dutch winger Donyell Malen.
🇳🇱 🔴 #FCBayern 🟡 #BVBpic.twitter.com/tDjyCixhqn

— Ekrem KONUR (@Ekremkonur) October 1, 2023

Liverpool say “sporting integrity has been undermined” by the Video Assistant Referee (VAR) error in their 2-1 defeat by Spurs.

VAR failed to overturn an incorrect decision to disallow a Luis Diaz goal for offside with the match still goalless.

The VAR officials were stood down from duty for the rest of the weekend.

The governing body for referees, PGMOL, admitted that VAR official Darren England and assistant Dan Cook failed to act after Diaz’s 34th-minute strike at Tottenham was wrongly ruled out for offside.

Still images of the incident showed Tottenham defender Cristian Romero clearly playing Diaz onside.

The disallowed goal came with the match still goalless, but with the Reds down to ten men after Curtis Jones had been controversially sent off following England’s intervention.

It is understood that referees’ chief Howard Webb has spoken to Liverpool about the incident, while a PGMOL statement after the game admitted “a significant human error occurred”.

It added: “The goal by Luiz Diaz was disallowed for offside by the on-field team of match officials. This was a clear and obvious factual error and should have resulted in the goal being awarded through VAR intervention, however, the VAR failed to intervene.”

The officials were stood down from duty for the rest of the weekend but Liverpool insist they will continue to pursue the matter.

Their statement continued: “Liverpool Football Club acknowledges PGMOL’s admission of their failures last night. It is clear that the correct application of the laws of the game did not occur, resulting in sporting integrity being undermined.

“We fully accept the pressures that match officials work under but these pressures are supposed to be alleviated, not exacerbated, by the existence and implementation of VAR.

“It is therefore unsatisfactory that sufficient time was not afforded to allow the correct decision to be made and that there was no subsequent intervention.

“That such failings have already been categorised as ‘significant human error’ is also unacceptable. Any and all outcomes should be established only by the review and with full transparency.

“This is vital for the reliability of future decision making as it applies to all clubs with learnings being used to make improvements to processes in order to ensure this kind of situation cannot occur again.

“In the meantime, we will explore the range of options available, given the clear need for escalation and resolution.”

Cook, England and Michael Oliver, who was the fourth official at the Tottenham Hotspur Stadium, were also part of a match officiating team who took charge of a league game in the United Arab Emirates on Thursday.

The Football Association had approved the trip and the trio arrived in London on Friday to prepare for Saturday’s game.Liverpool also want this looked at as part of PGMOL’s review.

More to follow.