Two major stumbling blocks in ex-Celtic ace Jota's proposed move to West Ham have been revealed.

Yesterday it emerged that the 24-year-old was edging closer to a switch from Saudi to the Premier League, with the Hammers agreeing on a deal with Al Ittihad.

The Portuguese winger is keen to leave the Middle East just six months after his mega-money £25m transfer from Celtic.

He's made just 11 appearances for the Pro League champions after he was omitted from their domestic squad due to league rules.

Jota remains ineligible for league action and has only been able to feature in the AFC Champions League and Club World Cup. 

West Ham has made their interest in the ex-Hoops star known, with David Moyes keen to bolster his side's attacking options while they're going well in the Premier League.

And while reports from the Middle East have claimed that a move is close, with a fee just needing to be agreed, The Scottish Sun has highlighted two issues on Jota's side.

They say there is a tax problem that could halt the deal. Jota is said to be earning £200,000 per week in Saudi. 

This is because the former Hoops ace would have to pay a large amount of tax to HMRC should he return to Britain having earned a tax-free salary in the Middle East. Jordan Henderson found himself in a similar situation upon departing Al Ettifaq for Ajax earlier this month.

The other stumbling block, in relation to the first, is that Jota is looking for a large wage at West Ham in order to account for the money he would have to shell out on his huge tax bill.

READ MORE: Celtic 'target' English loans before transfer deadline

Meanwhile, Celtic are targeting loan moves from England before Thursday's transfer deadline, according to a report.

It's believed the Hoops are looking to draft at least two players in before the winter window closes.