Former West Ham captain Lucas Neill is now being linked with Spanish club Atletico Madrid. The Australian international, who is currently a free agent after his contract with the Hammers expired at the end of last season, is reportedly close to joining Atletico according to The Sun.
It is believed that Neill has been offered £1.56million a year by the Spaniards which would be £5,000 less than what he was offered by West Ham to return to Upton Park.
Although the initial figure is less, Neill will only be taxed 20 per cent in Spain, meaning he will actually receive over £300,000 more than if he remained in England.
Britain's 50 per cent rate for high earners comes in next April.