An accounting issue could delay Elliot Anderson's record transfer to Manchester City

Nottingham Forest owner Evangelos Marinakis is personally leading negotiations with Manchester City over Elliot Anderson, keeping other key figures at the club, including coach Vitor Pereira, in the dark. This information sheds light on the internal dynamics at the City Ground as one of the most followed transfer sagas of the summer window continues to unfold. Marinakis has taken control of talks that could potentially set a new British transfer record. Manchester City submitted a second offer of £106m plus £15m in bonuses for Anderson earlier this week, which Marinakis said was unacceptable, although he has reluctantly accepted that the 23-year-old will leave the club this summer. The Forest owner is pushing for the entire transfer fee to be paid in full, with reports suggesting he is insisting on a total package of around £130m - with an upfront payment of £110m and £20m in add-ons to authorize a sale. According to reports from talkSPORT's Ben Jacobs and Alex Crook, Marinakis is personally leading negotiations with City over Anderson and keeping other club officials in the dark, including coach Vitor Pereira. This revelation is notable and suggests that the deal is at the highest level of Forest's ownership structure with some measure

is managed in a level of secrecy that even affects the club's own coach. Marinakis has been closely involved in Anderson's situation throughout the summer, having been expected to personally oversee any exit for the midfielder since negotiations began in earnest. A further complication has arisen over the timeframe for an agreement, with Forest apparently preferring to delay the formal completion of a deal until July rather than book the transfer in the current accounting period. While Thomas Tuchel has made clear he is happy for England players to undergo medicals during the FIFA World Cup, formalizing the transfer itself could be delayed until next month, regardless of when personal terms or a fee are agreed between the clubs. City's position remains confident despite the ongoing fee discussion, with recent reports suggesting the Blues will look to complete the deal as quickly as possible and Anderson has been given permission to undergo a medical for the move to the Etihad Stadium. The inclusion of Marinakis at the highest level of negotiations is consistent with the Forest owner's hands-on approach to transfers at the City Ground, with the Greek businessman having managed the club since its promotion in Year 2

022 has made it one of the most competitive in the Premier League. Manchester United withdrew from the race for Anderson earlier this week, leaving City as the only remaining club at the table and removing the threat of a bidding war that Forest had been hoping for to push the fee towards a British record. With no competition from rival clubs and Anderson's preference for the Etihad Stadium, the remaining obstacle is purely financial - and it appears Marinakis alone will decide when this is resolved. The July preference adds another variable to a pursuit that has already tested City's patience, with pre-season preparations set to begin in July and new Manchester City manager Enzo Maresca keen to have his primary midfield target in the squad as early as possible.