Mid-July and Manchester United are spending a week of their pre-season in Surrey, west of London and Saturday’s friendly at QPR, rather than Singapore, San Francisco or Shanghai as had been the norm.
Manager Ole Gunnar Solskjaer had long hoped for a pre-season and change of scenery for his players with some sunshine. He just didn’t expect it to start in England, which is enjoying a heatwave after miserable weather during Euro 2020.
Covid-19 uncertainty meant a planned friendly game in Malta was postponed, but at least there is a pre-season. A lack of one a year ago cost United at the start of the 2020-21 season. Instead of the usual 25 or 26 days together, Solskjaer’s squad had only five and – and that was a factor in three defeats in United’s opening six games including a 6-1 hammering by Spurs.
United’s pre-season games started at Derby, winning 2-1 – and using 23 mostly young players. The pre-season squad will strengthen as players who were involved in the Euros or Copa America return from their holidays, plus any new additions.
Jadon Sancho will be the latest Londoner from south of the river to join United following Aaron Wan Bissaka and Luke Shaw. At €85 million, Sancho, 21, is by a distance the most expensive signing of the transfer window so far. He has completed his medical and is expected to wear the No 16 when he finally plays for United after a pursuit which started over a year ago. United were never going to pay the €120m demanded by Dortmund then and feel that decision was vindicated.
United fans hope that Sancho, who can operate in several attacking positions but is most likely to be on the right, isn’t the only signing. The club have been looking closely at central defenders, three of whom played in La Liga last season: Jules Kounde at Sevilla, Pau Torres at Villarreal and Rafael Varane at Real Madrid.
Varane didn’t have his two best games when United scouted him in person in the spring but was always seen as the best option of the trio by United’s coaches and those in recruitment. The Frenchman, a four-time Champions League winner and a central component to France's World Cup triumph in 2018, is a proven winner and has been a key player for the most successful team of the last decade, Real Madrid.
Though there have been no direct talks between United and Madrid, United have long been of the understanding that Varane wants to join them. This was welcomed at Old Trafford, but the club proceeded with cautious optimism, more so after Varane’s partner Sergio Ramos communicated exactly the same in 2015.
United were ready to sign Ramos, agreed personal terms in principle and even had a lawyer on hand in China, where Madrid were playing pre-season, to complete the deal. All Ramos had to do was tell Madrid president Florentino Perez that he was going to leave and United understood that was exactly what he was going to do. Ramos went into the meeting – and came out having agreed a new deal with Madrid.
Manchester United's 10 most expensive signings
It’s a little different now. Varane is out of contract in 2022 and Madrid want his future resolved either way as they don’t want him to leave for free next year given they estimate his current value above €50m.
United have been in talks with Varane’s representatives, talks that have gone back and forth regarding the Frenchman’s personal terms. They have not yet been agreed. Varane, 28, has an offer from Madrid to extend his contract and United will be able to compete or even improve on that offer, complete with a signing-on fee.
Despite his obvious quality, there had been no clamour in the Spanish media for Varane to stay at the Bernabeu, more a sense of if he’s to be sold then Madrid would be right to get a significant transfer fee now. Though Madrid’s financial situation is not as problematic as at rivals Barcelona, the club have been hit hard by the pandemic and have to complete the vast redevelopment of their Bernabeu stadium.
Varane was a world class player alongside Ramos and needs the right, steady partner. That would be Harry Maguire, recently described by Nemanja Vidic as: “I see a defender who is good at everything, 8/10 at everything. He’s not as good on the ball or as fast as Rio Ferdinand was for example, or he doesn’t tackle or head like I did, but Maguire has quality across his game. He’s fast enough, he’s strong enough, he can jump and play the ball, his positioning is fine.”
Varane can complement Maguire. United consider him technically excellent and exceptional in the air. They think he has the rare combination of being tall, fast and skilful. He covered for the occasional poor positioning of Ramos yet needed Ramos alongside him to cover for his own mistakes.
But why would he want to leave Madrid, a club who usually have the pick of the players they want, where players live in one of Europe’s best cities?
A new challenge in the Premier League, and in all probability more money, are the likely reasons, plus a greater sense of self-worth. Despite being one of their most important players, Varane, who has averaged over 40 Madrid games per season for the last seven seasons, has never been viewed as one of Madrid’s biggest stars.
United signed Paul Pogba in 2016, when he wanted to go to Madrid, by explaining that he would be a bigger star at Old Trafford than in Madrid, where he would be the fifth biggest star, backing it up with details of thousands more social media interactions linking him to United compared to Madrid. That worked for United.
When Varane, 28, was linked with Paris Saint-Germain, United felt they would be unlikely to compete with their financial might and the pull of returning to France, but PSG signed Ramos and have enough central defenders. The Premier League is more attractive to players than Ligue 1. Madrid also signed defender David Alaba on a free transfer from Bayern Munich.
Not with the same priority as a central defender, but United are interested in another player who lives in Madrid, though Kieran Trippier is from Greater Manchester.
United have long understood that Trippier would be amenable to a move back to Manchester after a successful spell in Spain where he won La Liga, but Atletico Madrid and their manager Diego Simeone rate the versatile England full-back highly and Atletico are not under the same pressure to sell players as when they let Sergio Aguero and David de Gea leave 10 years ago.
When United and then manager Jose Mourinho enquired about their Uruguayan central defender Jose Gimenez, Simeone laughed the interest off. United hope for better fortune this time in their pursuit of defenders from Madrid.
More on Quran memorisation:
Test
Director: S Sashikanth
Cast: Nayanthara, Siddharth, Meera Jasmine, R Madhavan
Star rating: 2/5
The specs: 2018 Nissan Altima
Price, base / as tested: Dh78,000 / Dh97,650
Engine: 2.5-litre in-line four-cylinder
Power: 182hp @ 6,000rpm
Torque: 244Nm @ 4,000rpm
Transmission: Continuously variable tranmission
Fuel consumption, combined: 7.6L / 100km
HIJRA
Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy
Director: Shahad Ameen
Rating: 3/5
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
Fifa Club World Cup quarter-final
Esperance de Tunis 0
Al Ain 3 (Ahmed 02’, El Shahat 17’, Al Ahbabi 60’)
About Proto21
Date started: May 2018
Founder: Pir Arkam
Based: Dubai
Sector: Additive manufacturing (aka, 3D printing)
Staff: 18
Funding: Invested, supported and partnered by Joseph Group
Titan Sports Academy:
Programmes: Judo, wrestling, kick-boxing, muay thai, taekwondo and various summer camps
Location: Inside Abu Dhabi City Golf Club, Al Mushrif, Abu Dhabi, UAE
Telephone: 971 50 220 0326
2025 Fifa Club World Cup groups
Group A: Palmeiras, Porto, Al Ahly, Inter Miami.
Group B: Paris Saint-Germain, Atletico Madrid, Botafogo, Seattle.
Group C: Bayern Munich, Auckland City, Boca Juniors, Benfica.
Group D: Flamengo, ES Tunis, Chelsea, Leon.
Group E: River Plate, Urawa, Monterrey, Inter Milan.
Group F: Fluminense, Borussia Dortmund, Ulsan, Mamelodi Sundowns.
Group G: Manchester City, Wydad, Al Ain, Juventus.
Group H: Real Madrid, Al Hilal, Pachuca, Salzburg.
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
Results
5pm: Al Falah – Maiden (PA) Dh80,000 (Turf) 1,200m; Winner: Bshara, Richard Mullen (jockey), Salem Al Ketbi (trainer)
5.30pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 1,400m; Winner: AF Musannef, Tadhg O’Shea, Ernst Oertel
6pm: Al Dhafra – Maiden (PA) Dh80,000 (T) 1,600m; Winner: AF Mualami, Antonio Fresu, Abubakar Daud
6.30pm: Al Khaleej Al Arabi – Handicap (PA) Dh80,000 (T) 1,600m; Winner: Hawafez, Adrie de Vries, Abubakar Daud
7pm: Al Mafraq – Handicap (PA) Dh80,000 (T) 1,600m; Winner: JAP Almahfuz, Royston Ffrench, Irfan Ellahi
7.30pm: Al Samha – Handicap (TB) Dh80,000 (T) 1,600m; Winner: Celestial Spheres, Patrick Cosgrave, Ismail Mohammed
MISSION: IMPOSSIBLE – FINAL RECKONING
Director: Christopher McQuarrie
Starring: Tom Cruise, Hayley Atwell, Simon Pegg
Rating: 4/5
What are the influencer academy modules?
- Mastery of audio-visual content creation.
- Cinematography, shots and movement.
- All aspects of post-production.
- Emerging technologies and VFX with AI and CGI.
- Understanding of marketing objectives and audience engagement.
- Tourism industry knowledge.
- Professional ethics.
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
Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
WHAT FANS WILL LOVE ABOUT RUSSIA
FANS WILL LOVE
Uber is ridiculously cheap and, as Diego Saez discovered, mush safer. A 45-minute taxi from Pulova airport to Saint Petersburg’s Nevsky Prospect can cost as little as 500 roubles (Dh30).
FANS WILL LOATHE
Uber policy in Russia is that they can start the fare as soon as they arrive at the pick-up point — and oftentimes they start it even before arriving, or worse never arrive yet charge you anyway.
FANS WILL LOVE
It’s amazing how active Russians are on social media and your accounts will surge should you post while in the country. Throw in a few Cyrillic hashtags and watch your account numbers rocket.
FANS WILL LOATHE
With cold soups, bland dumplings and dried fish, Russian cuisine is not to everybody’s tastebuds. Fortunately, there are plenty Georgian restaurants to choose from, which are both excellent and economical.
FANS WILL LOVE
The World Cup will take place during St Petersburg's White Nights Festival, which means perpetual daylight in a city that genuinely never sleeps. (Think toddlers walking the streets with their grandmothers at 4am.)
FANS WILL LOATHE
The walk from Krestovsky Ostrov metro station to Saint Petersburg Arena on a rainy day makes you wonder why some of the $1.7 billion was not spent on a weather-protected walkway.
Day 3 stumps
New Zealand 153 & 249
Pakistan 227 & 37-0 (target 176)
Pakistan require another 139 runs with 10 wickets remaining
French business
France has organised a delegation of leading businesses to travel to Syria. The group was led by French shipping giant CMA CGM, which struck a 30-year contract in May with the Syrian government to develop and run Latakia port. Also present were water and waste management company Suez, defence multinational Thales, and Ellipse Group, which is currently looking into rehabilitating Syrian hospitals.
Company%20profile
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Company Fact Box
Company name/date started: Abwaab Technologies / September 2019
Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO
Based: Amman, Jordan
Sector: Education Technology
Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed
Stage: early-stage startup
Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.
The years Ramadan fell in May
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Muslim Council of Elders condemns terrorism on religious sites
The Muslim Council of Elders has strongly condemned the criminal attacks on religious sites in Britain.
It firmly rejected “acts of terrorism, which constitute a flagrant violation of the sanctity of houses of worship”.
“Attacking places of worship is a form of terrorism and extremism that threatens peace and stability within societies,” it said.
The council also warned against the rise of hate speech, racism, extremism and Islamophobia. It urged the international community to join efforts to promote tolerance and peaceful coexistence.
Mohammed bin Zayed Majlis
Seven tips from Emirates NBD
1. Never respond to e-mails, calls or messages asking for account, card or internet banking details
2. Never store a card PIN (personal identification number) in your mobile or in your wallet
3. Ensure online shopping websites are secure and verified before providing card details
4. Change passwords periodically as a precautionary measure
5. Never share authentication data such as passwords, card PINs and OTPs (one-time passwords) with third parties
6. Track bank notifications regarding transaction discrepancies
7. Report lost or stolen debit and credit cards immediately
5 of the most-popular Airbnb locations in Dubai
Bobby Grudziecki, chief operating officer of Frank Porter, identifies the five most popular areas in Dubai for those looking to make the most out of their properties and the rates owners can secure:
• Dubai Marina
The Marina and Jumeirah Beach Residence are popular locations, says Mr Grudziecki, due to their closeness to the beach, restaurants and hotels.
Frank Porter’s average Airbnb rent:
One bedroom: Dh482 to Dh739
Two bedroom: Dh627 to Dh960
Three bedroom: Dh721 to Dh1,104
• Downtown
Within walking distance of the Dubai Mall, Burj Khalifa and the famous fountains, this location combines business and leisure. “Sure it’s for tourists,” says Mr Grudziecki. “Though Downtown [still caters to business people] because it’s close to Dubai International Financial Centre."
Frank Porter’s average Airbnb rent:
One bedroom: Dh497 to Dh772
Two bedroom: Dh646 to Dh1,003
Three bedroom: Dh743 to Dh1,154
• City Walk
The rising star of the Dubai property market, this area is lined with pristine sidewalks, boutiques and cafes and close to the new entertainment venue Coca Cola Arena. “Downtown and Marina are pretty much the same prices,” Mr Grudziecki says, “but City Walk is higher.”
Frank Porter’s average Airbnb rent:
One bedroom: Dh524 to Dh809
Two bedroom: Dh682 to Dh1,052
Three bedroom: Dh784 to Dh1,210
• Jumeirah Lake Towers
Dubai Marina’s little brother JLT resides on the other side of Sheikh Zayed road but is still close enough to beachside outlets and attractions. The big selling point for Airbnb renters, however, is that “it’s cheaper than Dubai Marina”, Mr Grudziecki says.
Frank Porter’s average Airbnb rent:
One bedroom: Dh422 to Dh629
Two bedroom: Dh549 to Dh818
Three bedroom: Dh631 to Dh941
• Palm Jumeirah
Palm Jumeirah's proximity to luxury resorts is attractive, especially for big families, says Mr Grudziecki, as Airbnb renters can secure competitive rates on one of the world’s most famous tourist destinations.
Frank Porter’s average Airbnb rent:
One bedroom: Dh503 to Dh770
Two bedroom: Dh654 to Dh1,002
Three bedroom: Dh752 to Dh1,152
