Just C+P from another topic.
I doubt this is an original request, but it is top of my priority list for future improvements.
I like to manage clubs that are in the top league, but are strugglers. So with a small transfer and wage budget normally, the solution to bringing in players is loans.
Now when it comes to January, this should be my salvation in the game. Free transfers galore. Yet because the loan wages are counted in the wage bill, it restricts my offer. In real life, a chairman would realise by the time these players come into the club, all my loanee's would be gone, which can free up a good bit extra in my wage budget, easily enough to give a decent wage to one or two players in January. But this is not the case in the game. It's not just free transfers, but those that you click to occur at the end of the season too.
I don't know how hard this would be to code in, but surely it's something that needs improving to make it more realistic?