West Ham United have been linked with a seemingly innumerable number of strikers already, as Niclas Fullkrug edges towards AC Milan. But the name of Ivan Toney just won’t go away.

Understandably so.

If West Ham United want a ‘proven’ centre-forward with a track record in the Premier League, someone to step in and make an immediate impact in the heat of a relegation battle, then who better than an England international who once broke the 20-goal barrier in this division with London neighbours Brentford?

Of all the Hammers’ potential Fullkrug replacements – a move to AC Milan could be sealed imminently, perhaps as early as Boxing Day – Ivan Toney would be welcomed with the most open of arms.

Niclas Fullkrug seems Milan-bound! ✈️ 🇮🇹

What sort of deal would you be willing to accept for him?

Niclas Fullkrug of West Ham United goes off injured during the Emirates FA Cup Third Round match between Aston Villa and West Ham United at Villa Park on January 10, 2025 in Birmingham, England.

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Toney is certainly the dream target for many claret and blue supporters. As close to a ‘sure thing’ as Nuno Espirito Santo could hope for.

Unfortunately, in the midst of incessant rumours surrounding a Premier League return – Toney could be left out of England’s World Cup squad if he spends the remainder of the campaign at Al-Hilal – the main obstacle facing his suitors is a financial one.

Ivan Toney makes final decision on Premier League return and West Ham United move

Hammers News were told earlier this month that Toney is unlikely to become a West Ham player in the New Year.

In addition to Al-Hilal paying £40 million to sign the late-blooming centre-forward from Brentford, the one-time Newcastle prospect earns a staggering £400,000-a-week in Saudi Arabia.

Not only would he have to take a massive pay cut at West Ham – the Londoners have made a concerted effort to reduce the age of their squad as well as their wage bill – there is also the tax situation to consider.

Ivan Toney celebrates after Al-Nassr v Al-Ahli - Saudi Super Cup FinalPhoto by Clicks Images/Getty Images

Saudi publication Hi Kora believe that Toney has ‘completely disregarded’ a January exit. He is happy in the Middle East. Al-Hilal are happy with him, too.

Toney has scored 12 times in 18 matches this season, and appears Al-Hilal’s best hope of overhauling Cristiano Ronaldo’s Al-Nassr at the top of the Pro League table.

Saudi Arabia’s tax rules mean Toney is likely to stay put

Ben Jacobs, a reporter with a keen interest in Middle Eastern football, explained to talkSPORT recently the financial motivations for Toney remaining at the typically opulently-titled Kingdom Arena. Those £400,000 weekly smackeroons, it seems, are only part of the reason.

“I’m getting the notion of a Saudi exit in January downplayed,” Jacobs said. “We know that Tottenham, because of the Thomas Frank connection [his former boss at Brentford], and West Ham United are two clubs that certainly retain an interest in Ivan Toney if he becomes genuinely available.

“But Al Ahli don’t want to let him go. Toney continues to say he’s settled in Saudi Arabia. If he comes back to England specifically, he’s also going to have a massive tax bill as well.

“So, I think a January exit for Ivan Toney is unlikely, but let’s see what happens in the summer because by that stage, the tax implications are a little bit kinder.

“Because the way it works is, you’ve basically got to stay for two tax years. So once Ivan Toney gets into April and into the new tax year, then he’s in a much kinder position if he wants to consider a move back to the Premier League.”

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West Ham face further issues as Joshua Zirkzee and Promise David hope to stay

Toney joined Al-Hilal only 16 months ago.

He would therefore face a similar situation to Jordan Henderson when the now-Brentford midfielder left Al-Ettifaq after only six months. Due to those tax regulations, Henderson lost out on the entirety of his £350,000-a-week fortune, per The Telegraph.

Interestingly, Jacobs provided a five-strong list of centre-forwards who may be more likely to join the Hammers next month. Speaking to Give Me Sport, he named Norwich City’s Josh Sargent, Union Saint-Gilloise’s Promise David, Manchester United’s Joshua Zirkzee, Nottingham Forest’s Chris Wood and Troy Parrott, AZ Alkmaar’s Irish hero.

Those Sargent links have not been well received by a fanbase fearing a future in the Championship. ‘Baby Lukaku’ David reportedly prefers to stay in Belgium. Ditto Zirkzee at Old Trafford.

AZ will be in no rush to part with Parrott, meanwhile, and Wood’s recent injury issues at the City Ground may have Nuno thinking twice about a reunion with his former Burnley targetman.

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