transfer news: Ruined deal in everton 

Everton transfer news: Ben Godfrey move collapses after Goodison Park exit deal agreed in detail
Ben Godfrey has been very close to leaving Everton for Atalanta in recent weeks only for the move to be “ruined” by the end of the “growth decree” in Italy, Calcio Mercato reports.
According to the Italian outlet (21 January) a deal had been agreed “in detail” for the 26-year-old to head to Bergamo, but “soaring costs” scuppered the move this month.
The Italian government has refused to extend the so-called “growth decree” policy past 1 January 2024 [Forbes, 29 December], which had helped clubs compete in the transfer market by providing tax relief on the wages of foreign signings [Sky Sports Italy, 28 December].
That has reportedly caused an agreement that was poised to see the Toffees defender leave for the Serie A side collapse, although there is now rival interest from fellow Italian side AC Milan, as well as Leeds United and Sheffield United in England.
Since Godfrey has seen so little football at Everton this season it would no doubt have come as some disappointment if he had a move lined up only for it to fall apart at the last minute.
According to Forbes there had been hope that the tax benefits could be extended for a month to help Italian clubs operate in the January transfer window but that could not be agreed.
From the player’s point of view, much like with Mason Holgate’s loan to Southampton this season, a departure from Goodison Park looks to be his only option currently.
But from Sean Dyche and the club’s perspective it could be risky to further reduce the defensive numbers, unless the financial return on offer was enough to be put to good use in bolstering the squad with a player who might feature more.
It doesn’t look like the Toffees boss is particularly convinced by former Norwich City man Godfrey, having rarely turned to him at his natural centre-back spot, and having abandoned his experiment of using the Englishman at left-back and right-back late last season.
So barring a big-money exit for Jarrad Branthwaite or a change in the dug-out it hardly seems likely that Godfrey is in line for a great deal of action in the near future, or an extension to his contract which has 18 months to run.
Perhaps a permanent move in the summer for a modest fee would be the most sensible option to avoid being left short of numbers for the rest of the campaign, as an exit sooner or later seems likely, but it looks like a very imminent one has just fallen apart at the 11th hour.