Manchester United had not won a competitive game under Louis van Gaal. They had lost 4-0 to League One's MK Dons in the League Cup. They had drawn 0-0 with Burnley, who had calculated that, in their 132-year history, they had spent less on transfers than United paid for Angel Di Maria alone.
Then executive vice chairman Ed Woodward revealed they had banked on finishing third. It seemed presumptuous, given they had limped in seventh last season and the beginning of Van Gaal’s reign seemed a transitional time. It looked as though their ambitions were already putting the Dutchman under pressure.
Actually, United’s aim, disclosed by Woodward to Wall Street analysts, was the sort of financial projection that is common in big business rather than an explicit footballing target. United also banked to finish third last season.
Three months later, United sit third. They are on course to achieve their objective. While Van Gaal had warned he tends to be a slow starter, given the time it takes to educate players about his methods, United's worst beginning to a Premier League campaign has given way to a run of six successive wins.
They are shedding their reputation as a crisis club; that unwanted tag is being passed to the side they beat on Sunday, Liverpool.
It is a swift transformation in their fortunes. It is not a tale of perfect decision-making or wonderful football.
While United merit sympathy for their extraordinary injury list – 44 and counting – the reality is their most impressive player in their sequence of victories has been goalkeeper David de Gea. It is quite conceivable that, with a lesser shot-stopper, those fixtures would have produced between nine and 12 points, rather than a maximum 18.
The temptation is to brand them lucky winners. The demanding Van Gaal is right to ask for better performances.
Moreover, United’s unprecedented £152 million (Dh874.8m) spending spree cannot rank an unalloyed triumph. Radamel Falcao’s wages render him the most expensive bit-part player in the division. Ander Herrera has lost his place to 2013’s midfield misfit, Marouane Fellaini.
It is scarcely their fault, but each of the other four additions is injured. Were a list of the season’s top 10 signings compiled, the chances are that it would not feature a United player, despite their record-breaking outlay.
Yet, as a glance at the league table shows, it is hardly mattering. In De Gea, plus Robin van Persie, Wayne Rooney and Juan Mata, United have quality at either end of the pitch.
The impetus behind their push to return to the Uefa Champions League places is to secure a chunk of next season’s European riches, not least because it affects United’s considerable commercial income. They now are well-placed to rejoin the continent’s elite.
It has been easier than expected. It is partly because of others’ failings.
Their current return puts them on course to end the season with 74 points. Arsenal finished fourth in May with 79, the biggest tally for the position, just as fifth-placed Everton’s haul of 72 was a historic high.
Yet the context has changed now. It would rank as a major surprise if either Chelsea or Manchester City did not reach the 70-point barrier, but the chances are that both will exceed 80, probably comfortably. But, Arsenal apart, it is hard to see anyone other than United getting there.
Liverpool’s stunning decline, Everton’s stuttering campaign, where the Europa League campaign sometimes seems a greater priority, and Tottenham’s decidedly mixed performances under Mauricio Pochettino mean each is unlikely to get close.
When three of the seven clubs with the greatest resources underperform, it amounts to an opportunity for the other four. United, with their colossal financial power and the talent in their squad, do not look like squandering it.
Moreover, while this has been a season of endearing overachievers, their feats should be placed into perspective. Southampton have never won more than 56 points in a Premier League season, or West Ham 58. Both could have their finest year in the division’s history without coming close to the points total required for a top-four finish.
Meanwhile, Newcastle are already eight points behind the more famous United. Alan Pardew won the Manager of the Year award for taking the Tynesiders to fifth in 2011. They amassed 65 points then.
To put it another way, that is only one more point than United mustered last year, when David Moyes engineered their worst season for a quarter of a century.
It is reasonable to expect rather more this time around. With a serial winner, in Van Gaal, replacing the Scot, with the ability to invest huge sums, with some players putting last year’s underachievement behind them, Woodward’s confidence looks justified. Projection should become reality.
sports@thenational.ae
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BUNDESLIGA FIXTURES
Friday Hertha Berlin v Union Berlin (11.30pm)
Saturday Freiburg v Borussia Monchengladbach, Eintracht Frankfurt v Borussia Dortmund, Cologne v Wolfsburg, Arminia Bielefeld v Mainz (6.30pm) Bayern Munich v RB Leipzig (9.30pm)
Sunday Werder Bremen v Stuttgart (6.30pm), Schalke v Bayer Leverkusen (9pm)
Monday Hoffenheim v Augsburg (11.30pm)
The specs
Engine: 6.2-litre V8
Transmission: ten-speed
Power: 420bhp
Torque: 624Nm
Price: Dh325,125
On sale: Now
Bundesliga fixtures
Saturday, May 16 (kick-offs UAE time)
Borussia Dortmund v Schalke (4.30pm)
RB Leipzig v Freiburg (4.30pm)
Hoffenheim v Hertha Berlin (4.30pm)
Fortuna Dusseldorf v Paderborn (4.30pm)
Augsburg v Wolfsburg (4.30pm)
Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)
Sunday, May 17
Cologne v Mainz (4.30pm),
Union Berlin v Bayern Munich (7pm)
Monday, May 18
Werder Bremen v Bayer Leverkusen (9.30pm)
BUNDESLIGA FIXTURES
Saturday, May 16 (kick-offs UAE time)
Borussia Dortmund v Schalke (4.30pm)
RB Leipzig v Freiburg (4.30pm)
Hoffenheim v Hertha Berlin (4.30pm)
Fortuna Dusseldorf v Paderborn (4.30pm)
Augsburg v Wolfsburg (4.30pm)
Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)
Sunday, May 17
Cologne v Mainz (4.30pm),
Union Berlin v Bayern Munich (7pm)
Monday, May 18
Werder Bremen v Bayer Leverkusen (9.30pm)
UAE currency: the story behind the money in your pockets
Company%20profile
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'Tell the Machine Goodnight' by Katie Williams
Penguin Randomhouse
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MATCH INFO
Hoffenheim v Liverpool
Uefa Champions League play-off, first leg
Location: Rhein-Neckar-Arena, Sinsheim
Kick-off: Tuesday, 10.45pm (UAE)
MATCH INFO
Everton 2 Southampton 1
Everton: Walcott (15'), Richarlison (31' )
Southampton: Ings (54')
Man of the match: Theo Walcott (Everton)
THE BIO: Martin Van Almsick
Hometown: Cologne, Germany
Family: Wife Hanan Ahmed and their three children, Marrah (23), Tibijan (19), Amon (13)
Favourite dessert: Umm Ali with dark camel milk chocolate flakes
Favourite hobby: Football
Breakfast routine: a tall glass of camel milk
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
ENGLAND SQUAD
For first two Test in India Joe Root (captain), Jofra Archer, Moeen Ali, James Anderson , Dom Bess, Stuart Broad , Rory Burns, Jos Buttler, Zak Crawley, Ben Foakes, Dan Lawrence, Jack Leach, Dom Sibley, Ben Stokes, Olly Stone, Chris Woakes. Reserves James Bracey, Mason Crane, Saqib Mahmood, Matthew Parkinson, Ollie Robinson, Amar Virdi.
Brief scoreline:
Manchester United 2
Rashford 28', Martial 72'
Watford 1
Doucoure 90'
Washmen Profile
Date Started: May 2015
Founders: Rami Shaar and Jad Halaoui
Based: Dubai, UAE
Sector: Laundry
Employees: 170
Funding: about $8m
Funders: Addventure, B&Y Partners, Clara Ventures, Cedar Mundi Partners, Henkel Ventures
more from Janine di Giovanni
MATCH INFO
Uefa Champions League semi-finals, first leg
Liverpool v Roma
When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome
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
RESULTS - ELITE MEN
1. Henri Schoeman (RSA) 57:03
2. Mario Mola (ESP) 57:09
3. Vincent Luis (FRA) 57:25
4. Leo Bergere (FRA)57:34
5. Jacob Birtwhistle (AUS) 57:40
6. Joao Silva (POR) 57:45
7. Jonathan Brownlee (GBR) 57:56
8. Adrien Briffod (SUI) 57:57
9. Gustav Iden (NOR) 57:58
10. Richard Murray (RSA) 57:59