It’s not just on the field where top Premier League clubs are seeking to find an edge on their rivals, and champions Manchester City are a prime example.
Whilst Txiki Begiristain and Pep Guardiola have spent the past 18 months bringing in seminal talents in Ruben Dias and Jack Grealish, the City Football Group’s chief football operations officer, Omar Berrada, was seeking out gifted individuals to work behind the scenes.
He alighted, primarily, on performance director Simon Timson for a new role that’s designed - in as far as possible in such a capricious industry - to future proof success.
Even though the role and concept of multi-faceted, performance experts is still in its relative infancy in football, Timson has as a rich a pedigree in British sport.
His suitability for the role is unquestionable. He moved to East Manchester from the Lawn Tennis Association where he put in place a 10-year plan which has just celebrated the emergence of Emma Raducanu as a Grand Slam champion.
Before that he helped Amy Williams to Olympic skeleton gold in Vancouver 2010, worked with the England and Wales Cricket Board and was the director of UK Sport that oversaw a record medal tally at the Rio Olympic Games in 2016.
It’s quite the resume for a man who openly - and modestly - claims to be a jack of all trades but master of none, but who is clearly an innovative facilitator.
He has been at City now for more than a year and the role has become much more defined.
“Performance director means something different everywhere you go,” explains Timson, 50, whose early life objective was to become a PE teacher - ‘because that was the established way into sport in the UK in the 1980s’ - but quickly switched to psychology, completing his PhD at Leeds University.
“It’s a broad role in general that means something different in each organisation, but in football it is more focussed and a little bit more niche. At City it encompasses the science and medicine and performance analysis services to men’s and women’s first teams and academy ... It is about very clearly using evidence to define where we want to get to as a team or a club in terms of player development and performance."
Timson has spent his time at the club developing and implementing sustainable systems - "the boring, less sexy stuff" as he puts it - to identify and nurture talent for the long term with primary focus on science, medicine and performance analysis.
“Where are we trying to get to? What's the plan for getting there? What are the processes and systems we need to put in place? Those are the important questions," he says.
“What’s the structure and how do we nurture and grow that over the long term so we have sustainable success? I simply help really good, bright leaders and coaches at City to build those systems."
Timson is one of those rare people who knows that the better he does his job at City, the more likely he is to find himself looking for a new challenge in the long term, such is the lot of a performance director in an organisation that majors on talent identification and promotion from within.
“One of the things I am most proud of is that in almost all of my jobs, there has been an internal successor appointed from the sport and the programme who has built on the platform, the principles and the strategies implemented. And then they have been more successful," he says.
“It gives me great satisfaction because I see one of my core jobs here at City is to develop the people in tandem with the plan. I am not an expert in any one area but I do seek to get talented people around the table and create an environment where those people can leverage their expertise to deliver a clear plan.
“Here we want them to be innovative and to push boundaries. I want them to understand what the coaches want to deliver and how best we can help them do just that. It’s about servicing the coaches and the players.”
City's success under Pep - in pictures
One area he already feels has progressed rapidly is that of performance analysis, a tool vital to managers in all the top leagues.
“We’ve made big gains in the last year and the way in which we structure it and support the coaches in the right way,” says Timson.
“We discovered, for instance, that the evidence shows that the vast majority of teams change their normal approach to a game when they play City’s men’s first team. They even iterate the things they do differently. We’ve changed our analysis methods to accommodate that. We no longer try to predict the unpredictable.”
Instead there has been a shift to improving an already strong coach/player relationship with the emphasis on the individual.
“One of the biggest steps forward in sport in the last five years or so has been coaches, sport scientists and medics realising it’s not all about trying to get an athlete or player to change the way they behave or think, it’s about adapting the way they behave and communicate towards them and the challenges you give them in order to get the best out of them,” he adds.
“It has been a huge shift. The most successful coaches, scientists, analysts ... are the ones who can embrace individual differences and understand them. They work with it and encourage it right from the youth team level.
“We need to understand personality and behaviour more. Take performance analysis for instance, some players want information in the dressing room 40 minutes before kick off, some of them want it two days before, some just want a video to watch by themselves, some want you to sit with them for an hour and go through it, some want to sit with coach and go through it. That is one of the frontiers or boundaries in sport that can be pushed still further and is something we are trying to do at City.”
For Timson, doing the basics well on a consistent basis is the starting point for any future success: don't crawl before you can run, although he prefers a culinary metaphor to describe the process.
“Fundamentally most sports are always looking for a silver bullet that doesn't exist. Do the basics better than anyone else and you are not going to be far away. If you choose the right boundaries to push in the right way and at the right times - that’s your icing on the cake. But until you do the basics better than anyone else don’t worry about that. Until you can bake a brilliant sponge don’t worry how good your icing is.”
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
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Rating: 4.5/5
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Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
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Price: From Dh117,059
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Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
VEZEETA PROFILE
Date started: 2012
Founder: Amir Barsoum
Based: Dubai, UAE
Sector: HealthTech / MedTech
Size: 300 employees
Funding: $22.6 million (as of September 2018)
Investors: Technology Development Fund, Silicon Badia, Beco Capital, Vostok New Ventures, Endeavour Catalyst, Crescent Enterprises’ CE-Ventures, Saudi Technology Ventures and IFC
Dhadak
Director: Shashank Khaitan
Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana
Stars: 3
The specs: 2019 Infiniti QX50
Price, base: Dh138,000 (estimate)
Engine: 2.0L, turbocharged, in-line four-cylinder
Transmission: Continuously variable transmission
Power: 268hp @ 5,600rpm
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The specs
Price: From Dh180,000 (estimate)
Engine: 2.0-litre turbocharged and supercharged in-line four-cylinder
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Fuel economy, combined: 9.7L / 100km
The specs: 2018 Maserati GranTurismo/GranCabrio
Price, base Dh485,000 (GranTurismo) and Dh575,000 (GranCabrio)
Engine 4.7L V8
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Fuel economy, combined 14.3L (GranTurismo) and 14.5L (GranCabrio) / 100km
Key figures in the life of the fort
Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.
Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.
Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.
Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.
Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.
Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.
Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.
Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.
Sources: Jayanti Maitra, www.adach.ae
What's in the deal?
Agreement aims to boost trade by £25.5bn a year in the long run, compared with a total of £42.6bn in 2024
India will slash levies on medical devices, machinery, cosmetics, soft drinks and lamb.
India will also cut automotive tariffs to 10% under a quota from over 100% currently.
Indian employees in the UK will receive three years exemption from social security payments
India expects 99% of exports to benefit from zero duty, raising opportunities for textiles, marine products, footwear and jewellery
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UAE currency: the story behind the money in your pockets