Manchester United’s disastrous Premier League campaign and absence from European competition next season for the first time in a decade, means those running the club will face the challenge of dealing with an extra £80million-plus financial black hole. Sir Jim Ratcliffe, who is in charge of operations at United after buying 29 per cent of the club, warned early this season that United were in danger of failing to comply with the Premier League’s Profitability and Sustainability Rules (PSR). That situation looks even more challenging now. The £70million they would have been guaranteed by qualifying for next season’s Champions League via winning the Europa League final against Tottenham Hotspur would have eased the financial pressures. Instead, the failure to qualify for Europe for the first