Why Nicolas Jackson to Aston Villa transfer is so complicated despite Chelsea outcast and Emery being perfect match

NICOLAS JACKSON going to Aston Villa would make sense for everyone. Chelsea want him off their books, Villa need a striker, and Jackson and Unai Emery would love to be reunited after their spell together at Villarreal. Nicolas Jackson is unwanted at Chelsea Credit: Getty Unai Emery may need to seek an Ollie Watkins replacement Credit: PA But multiple factors, from Uefa’s “45-day rule” and Premier League loan regulations, to the intrigue surrounding Julian Alvarez’s future at Atletico Madrid, are putting spanners in the works. Which is why Villa, after shadowing Jackson most of the summer, are now looking at other options, such as Crystal Palace’s wantaway frontman Jean-Philippe Mateta. Sign up for the Football newsletter Thank you! And why Chelsea, for the second summer in a row, find themselves scrambling to find Jackson a new home, preferably a permanent one. Despite the fact the Senegal striker would be a more natural replacement for Ollie Watkins, if he joins the Villa exodus, than Mateta. Chelsea and Villa have already done business this summer. Morgan Rogers moved to Stamford Bridge for £117m, a record for a British player, in late July. Soon afterwards, Alejandro Garnacho moved in the other direction, on loan with a conditional buy clause. But those deals make a Jackson move more difficult and less attractive for both clubs. Under Uefa rules, if clubs sell players to each other within a 45-day period they are treated as a player swap – not as two separate transactions. Most read in Football BEST FREE BETS AND BETTING SIGN UP OFFERS Emery worked with Jackson at Villarreal Credit: Getty In those circumstances, the clubs are not able to put any profit on the player they have sold directly on to their books for accounting purposes. The rules are complex, but the upshot is the selling clubs cannot enjoy the full benefit of the agreed fee when it comes to calculations related to Uefa and PL financial rules. Rogers’ transfer to Chelsea was confirmed on July 21. So if Jackson were to move in the other direction before the window closes next Tuesday, the deal would fall within the 45-day window. The result would be Villa not being able to add all the profit on Rogers to their accounts and Chelsea facing the same restriction on what they received for Jackson. The Uefa regulations allow wriggle room if players move initially on loan, although there are still restrictions. But that option is not open to Chelsea and Villa. PL rules say clubs can only have one player on loan from another PL club at any one time. And Garnacho is already filling that slot at Villa Park. An added complication is Villa and Chelsea are already in Uefa’s bad books for breaching regulations. They are operating under settlement agreements which set them financial targets they must meet to avoid further fines and punishment. Alejandro Garnacho joined Villa on an initial loan deal Credit: Getty Morgan Rogers scored on his Chelsea debut Credit: Getty Villa have already sold Rogers, Youri Tielemans and Ezri Konsa to help balance the books. Ollie Watkins wants to follow them out by making a lucrative move to Saudi Arabia. Jackson would be much more of a direct replacement for Watkins than a player like Mateta. Although Chelsea are not involved in European competition this season, they still have to meet most of the terms of their settlement. The Blues seem to be pretty cool right now about the Jackson situation, because of interest from other clubs. But Atletico seem like the best bet. The LaLiga side have been in talks with the Blues on and off the whole summer. Director of football Mateu Alemany was in London earlier this month. But Atletico have, until now, been pushing for an initial loan deal for Jackson. And Chelsea, after another busy summer of incomings, would much prefer a permanent deal. Ezri Konsa left Villa for Arsenal earlier this month Credit: Getty Jean-Philippe Mateta’s palace future is in serious doubt Credit: Getty They value the 25-year-old at £65m. Jackson arrived three years ago for £30m on an eight-year contract. Which means his current value for accounting purposes, after allowing for amortisation, is just under £20m. So a £65m fee would bring a profit of more than £45m. The trick will be finding someone willing to pay that much, either up front or as a compulsory purchase after an initial loan. Atletico have so far resisted. But their own problems with Alvarez are coming to a head. The Argentinian star has been pushing for a move, preferably to Barcelona, all summer. The start of the new season has upped the stakes, with Alvarez being booed by Atletico fans and a toxic atmosphere developing. It would be a major climbdown by Atletico if they sold their star player, after insisting he would be staying. They were already looking at Jackson because of an injury to Alexander Sorloth. But if Alvarez left, the need for reinforcements up front on a longer-term basis would become critical. All of which leaves Jackson in limbo, waiting to see if all the different rules and all the other transfer sagas will align for him to get his move away. Comment now