The QPR players celebrate scoring at Old Trafford, where no one expected them to win, but they ran out 4-1 victors.
The QPR players celebrate scoring at Old Trafford, where no one expected them to win, but they ran out 4-1 victors.
The QPR players celebrate scoring at Old Trafford, where no one expected them to win, but they ran out 4-1 victors.
The QPR players celebrate scoring at Old Trafford, where no one expected them to win, but they ran out 4-1 victors.

A birthday to forget for Ferguson


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Sir Alex Ferguson has had better birthdays. "A horrendous performance," was how he described Manchester United's 4-1 defeat to Queens Park Rangers on New Year's Day 1992. The result made it difficult for the United manager to enjoy his 51st birthday, but the QPR striker Dennis Bailey would have had no such problem celebrating.

Bailey scored a hat-trick as his 15th-placed side pulled off the biggest surprise of the season against a top of the table United side chasing their first league title in 25 years. "It was one of the low points of my career," recalls the former United and QPR defender Paul Parker. "How Rangers fans must have enjoyed my humiliation, and who could blame them?" Parker had left the West London club for United just six months earlier in a £1.6million (Dh8.6m) transfer and wanted to show his former teammates he had made the right decision.

"It all started to go wrong for me the day before," he said. "We stayed in a hotel on New Year's Eve even though the match, which was televised, didn't kick off until 5pm. "We trained in the morning when most sensible people were sleeping. It was a big game for me, but there was no time to relax and I could see that as a team we were lethargic. "Rangers ran us ragged and my old teammate Andy Sinton caught me as cold as I have ever been caught. Sinton was nicknamed the rat because of his scuttling running style. He scored, but the real Rangers hero was Denis Bailey."

At the end of the game, the triumphant Bailey walked into the United dressing room holding the match ball. Bailey was not one to gloat, but he wanted it signed by the United players. "Steve Bruce, who had been his marker, got hold of the ball, fumed, 'Don't be silly' and threw it out through the door," recalls Parker. It was the first time the Hoops had won at Old Trafford and they never looked like losing after going ahead in the third minute through Sinton.

Two minutes later, Bailey held off a challenge from United's Clayton Blackmore and shot home from 15 yards via the goalkeeper Peter Schmeichel's hands. The tiny away following of 900 in a crowd of 38,554 watched in as much disbelief as the home fans as QPR's incisive passing allowed them to dominate. Bailey got a second after combining with Sinton on the hour mark and Brian McClair pulled back a consolation goal for United on 82 minutes, but until then the visiting keeper Jan Stejskal had not been forced into a save.

Bailey completed the scoring with five minutes to go to seal United's worst home defeat since 1977. "That was just unbelievable and we got what we deserved," said Ferguson after the match. "It was a lack of determination in clearing the ball and defending properly. We hadn't even got started when QPR were 2-0 up." "This is a dream come true for me at Old Trafford," added Bailey. "My first ever hat-trick and at a ground I have only ever been to once before. That was eight years ago when I was a fan supporting Tottenham in a cup match."

Years later, Bailey added: "Without a doubt, that game was the highlight of my career. I was fortunate enough to be part of a really good QPR side that played quality attacking football. "We eent to Old Trafford as underdogs and people were saying we would lose by three or four goals. United were unbeaten at home, chasing the championship and the country expected them to win." Bailey, who still goes to church every Sunday, had no doubt about who was behind the victory.

"I could not quite believe what happened to me out there on the pitch against United," he said. "But I am convinced that I did it with God's assistance. God helped me do this - as he always does." The defeat saw United slip to second behind Leeds United, the team who would eventually pip Ferguson's men to the title. amitten@thenational.ae

Tips to keep your car cool
  • Place a sun reflector in your windshield when not driving
  • Park in shaded or covered areas
  • Add tint to windows
  • Wrap your car to change the exterior colour
  • Pick light interiors - choose colours such as beige and cream for seats and dashboard furniture
  • Avoid leather interiors as these absorb more heat
Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

'My Son'

Director: Christian Carion

Starring: James McAvoy, Claire Foy, Tom Cullen, Gary Lewis

Rating: 2/5

The biog

Born November 11, 1948
Education: BA, English Language and Literature, Cairo University
Family: Four brothers, seven sisters, two daughters, 42 and 39, two sons, 43 and 35, and 15 grandchildren
Hobbies: Reading and traveling

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MATCH INFO

Uefa Champions League, last-16, second leg (first-leg scores in brackets):

PSG (2) v Manchester United (0)

Midnight (Thursday), BeIN Sports

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Other acts on the Jazz Garden bill

Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.

In numbers: China in Dubai

The number of Chinese people living in Dubai: An estimated 200,000

Number of Chinese people in International City: Almost 50,000

Daily visitors to Dragon Mart in 2018/19: 120,000

Daily visitors to Dragon Mart in 2010: 20,000

Percentage increase in visitors in eight years: 500 per cent

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory