• Bernardo Silva celebrates scoring Manchester City's second goal against Manchester United in the Premier League match at Old Trafford on Saturday, November 6, 2021. PA
    Bernardo Silva celebrates scoring Manchester City's second goal against Manchester United in the Premier League match at Old Trafford on Saturday, November 6, 2021. PA
  • Bernardo Silva scores Manchester City's second goal past Manchester United goalkeeper David de Gea. PA
    Bernardo Silva scores Manchester City's second goal past Manchester United goalkeeper David de Gea. PA
  • Bernardo Silva scores Manchester City's second goal. PA
    Bernardo Silva scores Manchester City's second goal. PA
  • Manchester United striker Cristiano Ronaldo during the match as Manchester City players celebrate in the background. AFP
    Manchester United striker Cristiano Ronaldo during the match as Manchester City players celebrate in the background. AFP
  • Manchester United defender Harry Maguire, centre, heads the ball. AP
    Manchester United defender Harry Maguire, centre, heads the ball. AP
  • Manchester United midfielder Bruno Fernandes after Manchester City scored their second goal. Getty Images
    Manchester United midfielder Bruno Fernandes after Manchester City scored their second goal. Getty Images
  • Manchester City midfielder Kevin De Bruyne takes a shot on goal. AFP
    Manchester City midfielder Kevin De Bruyne takes a shot on goal. AFP
  • Manchester United defender Aaron Wan-Bissakaattempts to block a cross from Manchester City forward Phil Foden. AFP
    Manchester United defender Aaron Wan-Bissakaattempts to block a cross from Manchester City forward Phil Foden. AFP
  • Manchester United manager Ole Gunnar Solskjaer and Manchester City manager Pep Guardiola issue instructions from the touchline. AFP
    Manchester United manager Ole Gunnar Solskjaer and Manchester City manager Pep Guardiola issue instructions from the touchline. AFP
  • Cristiano Ronaldo attempts a volleyed shot on the Manchester City goal. Getty Images
    Cristiano Ronaldo attempts a volleyed shot on the Manchester City goal. Getty Images
  • Manchester City goalkeeper Ederson saves Cristiano Ronaldo's volleyed shot. PA
    Manchester City goalkeeper Ederson saves Cristiano Ronaldo's volleyed shot. PA
  • Manchester United defender Eric Bailly scores an own goal as Manchester City take a 0-1 lead. PA
    Manchester United defender Eric Bailly scores an own goal as Manchester City take a 0-1 lead. PA
  • Reaction after Eric Bailly scores an own goal to give Manchester City the lead. PA
    Reaction after Eric Bailly scores an own goal to give Manchester City the lead. PA
  • Eric Bailly after he scored an own goal to give Manchester City the lead at Old Trafford. AFP
    Eric Bailly after he scored an own goal to give Manchester City the lead at Old Trafford. AFP
  • Manchester City players celebrate after taking the lead courtesy of Eric Bailly's own goal. Getty Images
    Manchester City players celebrate after taking the lead courtesy of Eric Bailly's own goal. Getty Images

Winter is coming: rest of the league should beware as Man City enter a prolific period


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Pep Guardiola has spent the November international break recharging his batteries, and that can only spell danger for the rest of the Premier League.

Following the facile 2-0 away win over United in the Manchester derby, the City manager waved goodbye to no fewer than 22 players as they dispersed globally for the final intermission of 2021.

Guardiola spent a portion of his time off in Abu Dhabi and Dubai, where he met informally with chairman Khaldoon Mubarak and then visited the Expo 2020 Dubai.

Post the November hiatus is habitually a happy hunting ground for City, who traditionally tend to bloom as autumn bleeds into winter. Their recent five-year record between now and the next international break is intimidating.

In their first game back from the last break in the 2015/16 season, City defeated Crystal Palace away 2-1 and a year later they got the better of Leicester City, also on the road, 2-0. That was the first of nine consecutive Premier League wins that ended with a 0-0 draw against Crystal Palace on New Year’s Eve.

The 2018/19 campaign saw them return from two weeks away from the domestic league to defeat West Ham United 4-0. Twelve months later City beat Chelsea 2-1.

Last season's concertinaed schedule meant that dates were shuffled around but Guardiola’s men came back from a 13-day November stoppage with a rare 2-0 defeat at Tottenham.

Manchester derby ratings

  • MANCHESTER UNITED RATINGS: David de Gea - 7. Harangued by the Stretford End for considering a short goal kick after 20 as United couldn’t get the ball. Superb save from Jesus on 28 and fisted a Cancelo shot over straight after. And again from De Bruyne on 33. And Cancelo, also on 33. United’s best player but then conceded a howler of a second goal. AFP
    MANCHESTER UNITED RATINGS: David de Gea - 7. Harangued by the Stretford End for considering a short goal kick after 20 as United couldn’t get the ball. Superb save from Jesus on 28 and fisted a Cancelo shot over straight after. And again from De Bruyne on 33. And Cancelo, also on 33. United’s best player but then conceded a howler of a second goal. AFP
  • Aaron Wan-Bissaka - 3. Gave away possession which led to City’s first attack – and then a goal after six minutes. And again to lead to another City attack on 21. Superb tackle on Foden in the box on 35. Poor in attack. Bottled a 50/50 challenge on 65. AFP
    Aaron Wan-Bissaka - 3. Gave away possession which led to City’s first attack – and then a goal after six minutes. And again to lead to another City attack on 21. Superb tackle on Foden in the box on 35. Poor in attack. Bottled a 50/50 challenge on 65. AFP
  • Eric Bailly - 4. Showed why he’s got a lack of trust from his manager by slicing the ball into his own goal after six minutes. Everything else after that was secondary from the player who’d done well midweek against Atalanta. Off at half time, the damage done. AP
    Eric Bailly - 4. Showed why he’s got a lack of trust from his manager by slicing the ball into his own goal after six minutes. Everything else after that was secondary from the player who’d done well midweek against Atalanta. Off at half time, the damage done. AP
  • Harry Maguire - 4. Hammered by fans for asking for the ball short from a goal kick. Under pressure throughout and the sight of him back peddling under sustained City pressure was an uncomfortable one. AP
    Harry Maguire - 4. Hammered by fans for asking for the ball short from a goal kick. Under pressure throughout and the sight of him back peddling under sustained City pressure was an uncomfortable one. AP
  • Victor Lindelof - 5. Stopped the ball with fantastic control on 15 – then gave it away. United’s five man defence without Varane is nowhere near as effective and, as had been the pattern in other defeats, United conceded too early. Getty
    Victor Lindelof - 5. Stopped the ball with fantastic control on 15 – then gave it away. United’s five man defence without Varane is nowhere near as effective and, as had been the pattern in other defeats, United conceded too early. Getty
  • Luke Shaw - 4. Pegged back by City’s early dominance, then crossed for Ronaldo to volley on 25 in a rare United attack. Blocked a shot on 28 before Jesus’ effort tested De Gea. Nowhere for City’s second. Floored by Rodri in the 67th minute and went off a few minutes later. PA
    Luke Shaw - 4. Pegged back by City’s early dominance, then crossed for Ronaldo to volley on 25 in a rare United attack. Blocked a shot on 28 before Jesus’ effort tested De Gea. Nowhere for City’s second. Floored by Rodri in the 67th minute and went off a few minutes later. PA
  • Fred - 4. Full on for the Brazilian once again but while may have been man of the match in a December ’18 derby, he was outclassed by better blue players. Again. Off after 79. AP
    Fred - 4. Full on for the Brazilian once again but while may have been man of the match in a December ’18 derby, he was outclassed by better blue players. Again. Off after 79. AP
  • Scott McTominay - 5. Man of match at Spurs, he didn’t have the same effect against far superior opponents. Bystander. Getty
    Scott McTominay - 5. Man of match at Spurs, he didn’t have the same effect against far superior opponents. Bystander. Getty
  • Bruno Fernandes - 5. Huffed and puffed, moaned and groaned. Didn’t have half the impact on the game that those superior players opposite him had. Wasteful and nowhere near the levels of last season. Getty
    Bruno Fernandes - 5. Huffed and puffed, moaned and groaned. Didn’t have half the impact on the game that those superior players opposite him had. Wasteful and nowhere near the levels of last season. Getty
  • Mason Greenwood - 5. Limited impact – as was the case against Liverpool when he was brought off at half-time. Dragged a shot wide after 59. Poor in defensive duties. Came off after 65. AFP
    Mason Greenwood - 5. Limited impact – as was the case against Liverpool when he was brought off at half-time. Dragged a shot wide after 59. Poor in defensive duties. Came off after 65. AFP
  • Cristiano Ronaldo - 6. United’s first decent effort, a volley, on 25. Otherwise isolated – except when City flew into him when he got possession. AP
    Cristiano Ronaldo - 6. United’s first decent effort, a volley, on 25. Otherwise isolated – except when City flew into him when he got possession. AP
  • SUBS: Jadon Sancho - 6. On for Bailly at half time. Went on the left and better defensively than Greenwood on the other side. United had more possession in the second half but were still limp. EPA
    SUBS: Jadon Sancho - 6. On for Bailly at half time. Went on the left and better defensively than Greenwood on the other side. United had more possession in the second half but were still limp. EPA
  • Marcus Rashford - 5. On for Greenwood after 65 to a muted cheer. The damage was done by that time. Reuters
    Marcus Rashford - 5. On for Greenwood after 65 to a muted cheer. The damage was done by that time. Reuters
  • Alex Telles - 5. On for Shaw after 72. One of his first touches was to head the ball back to a blue shirt. Then it looked like he’d given a penalty away, but he did touch the ball. Getty
    Alex Telles - 5. On for Shaw after 72. One of his first touches was to head the ball back to a blue shirt. Then it looked like he’d given a penalty away, but he did touch the ball. Getty
  • Donny van de Beek - 6. On for Fred after 79 as the Stretford End had been singing his name in the second half. These are bleak times when he’s hailed as a saviour. The 3,000 travelling City fans relaxed to the extent that they shouted ‘Ole!’ as their team passed the ball around. EPA
    Donny van de Beek - 6. On for Fred after 79 as the Stretford End had been singing his name in the second half. These are bleak times when he’s hailed as a saviour. The 3,000 travelling City fans relaxed to the extent that they shouted ‘Ole!’ as their team passed the ball around. EPA
  • MANCHESTER CITY RATINGS: Ederson – 7. A sixth clean sheet of the season for the Brazilian as he helped his side pick up the derby win. He didn’t have much work to do apart from making a good stop to deny a Ronaldo volley in the first half. Reuters
    MANCHESTER CITY RATINGS: Ederson – 7. A sixth clean sheet of the season for the Brazilian as he helped his side pick up the derby win. He didn’t have much work to do apart from making a good stop to deny a Ronaldo volley in the first half. Reuters
  • Kyle Walker – 8. The 31-year-old continued his good run of form. His crossing was accurate, and he intercepted nearly every move that came his way. His work rate was impressive, too; one of the best players on the pitch. EPA
    Kyle Walker – 8. The 31-year-old continued his good run of form. His crossing was accurate, and he intercepted nearly every move that came his way. His work rate was impressive, too; one of the best players on the pitch. EPA
  • Ruben Dias – 7 The dependable defender kept Ronaldo quiet and was confident on the ball; he even surged forward one or two times to create attacking chances. Overall, a strong performance from the Portuguese international. AFP
    Ruben Dias – 7 The dependable defender kept Ronaldo quiet and was confident on the ball; he even surged forward one or two times to create attacking chances. Overall, a strong performance from the Portuguese international. AFP
  • John Stones – 7. Linking up with Dias for the first time this season, the English defender put in a good performance, winning the ball back well. He denied Ronaldo a scoring opportunity and nearly got himself a goal in the last few minutes. Reuters
    John Stones – 7. Linking up with Dias for the first time this season, the English defender put in a good performance, winning the ball back well. He denied Ronaldo a scoring opportunity and nearly got himself a goal in the last few minutes. Reuters
  • Joao Cancelo – 9. City’s star player, he provided a number of amazing cross-field balls and managed to get an assist with the Bailly own-goal. He won the ball back strongly and made sure his side kept the ball throughout. EPA
    Joao Cancelo – 9. City’s star player, he provided a number of amazing cross-field balls and managed to get an assist with the Bailly own-goal. He won the ball back strongly and made sure his side kept the ball throughout. EPA
  • Ilkay Gundogan – 6. The German went under the radar today but still had a good game. His passing was consistently accurate and he often found himself in great spaces to help his side push up the pitch. PA
    Ilkay Gundogan – 6. The German went under the radar today but still had a good game. His passing was consistently accurate and he often found himself in great spaces to help his side push up the pitch. PA
  • Rodri – 7. Playing as an anchor in midfield, he consistently switched the ball and created chances. He played a brilliant through ball to Gundogan which nearly led to a goal, a good performance overall. PA
    Rodri – 7. Playing as an anchor in midfield, he consistently switched the ball and created chances. He played a brilliant through ball to Gundogan which nearly led to a goal, a good performance overall. PA
  • Kevin De Bruyne – 7. Making his 186th City league appearance, the Belgian was all over the pitch. He worked hard and created several attacking opportunities. His experience shone through as he controlled the game for Man City. EPA
    Kevin De Bruyne – 7. Making his 186th City league appearance, the Belgian was all over the pitch. He worked hard and created several attacking opportunities. His experience shone through as he controlled the game for Man City. EPA
  • Phil Foden – 7. The Academy product was on form, his dribbling and battling particularly good, and he worked relentlessly to get the ball back. He nearly got a goal, but his effort went just wide. EPA
    Phil Foden – 7. The Academy product was on form, his dribbling and battling particularly good, and he worked relentlessly to get the ball back. He nearly got a goal, but his effort went just wide. EPA
  • Bernardo Silva – 9 The Portuguese star had one of his best City games to date. He found good spaces, took the ball forward and pressed very well. He made a great run into the box to claim his goal just before half time, a joy to watch. PA
    Bernardo Silva – 9 The Portuguese star had one of his best City games to date. He found good spaces, took the ball forward and pressed very well. He made a great run into the box to claim his goal just before half time, a joy to watch. PA
  • Gabriel Jesus – 6. He had a good shot saved miraculously by De Gea, and he helped his side create more chances. Some of his passes weren’t always accurate, but a positive performance overall. AP
    Gabriel Jesus – 6. He had a good shot saved miraculously by De Gea, and he helped his side create more chances. Some of his passes weren’t always accurate, but a positive performance overall. AP

It was a result that led to much soul-searching amongst the squad and lit the blue touchpaper on an amazing unbeaten run that saw them amass 16 wins and two draws between November 21 and March 7. In that spell they won 13 in succession and broke the spirit of the chasing pack as they went on to seal a third Premier League crown in five years.

From 2016 to 2020 in the November to March segment of the season, Guardiola’s troops played 89 times in the Premier League and won 66 matches and drew eight, giving them the utmost confidence that they can surge again as they bid for back-to-back crowns.

City’s most recent win, over neighbours United, lifted them into second place in the table three points behind leaders Chelsea who they have already beaten at Stamford Bridge this season.

They resume the campaign at the Etihad Stadium on Sunday against an Everton side currently languishing in 11th. They then take on this season’s surprise package, West Ham United, at home. The Hammers recently ended City’s lengthy domination of the League Cup when they knocked them out of this year’s competition 1-0 at the London Stadium.

West Ham v Man City ratings

  • WEST HAM RATINGS: Alphonse Areola: 8 - Was kept busy on the night, making some key saves, including one very important one with his legs to deny Gundogan late on. Getty Images
    WEST HAM RATINGS: Alphonse Areola: 8 - Was kept busy on the night, making some key saves, including one very important one with his legs to deny Gundogan late on. Getty Images
  • Aaron Cresswell: 7 - The left-back was both defensively sound and a good attacking outlet. He kept Mahrez quiet on his flank and managed to make headway to put in a few dangerous crosses. AFP
    Aaron Cresswell: 7 - The left-back was both defensively sound and a good attacking outlet. He kept Mahrez quiet on his flank and managed to make headway to put in a few dangerous crosses. AFP
  • Craig Dawson: 6 - The centre-back had a solid game on the whole, standing firm when he needed to and making a few clearances in the game. PA
    Craig Dawson: 6 - The centre-back had a solid game on the whole, standing firm when he needed to and making a few clearances in the game. PA
  • Issa Diop: 6 - Put in a good showing, looked dominant in the air and denied the City forwards many chances. Getty Images
    Issa Diop: 6 - Put in a good showing, looked dominant in the air and denied the City forwards many chances. Getty Images
  • Ben Johnson: 7 - The young full-back did well considering the threat of Sterling on his flank in the first half and then Mahrez and Jesus in the second, defending stoically when he was called upon. AP Photo
    Ben Johnson: 7 - The young full-back did well considering the threat of Sterling on his flank in the first half and then Mahrez and Jesus in the second, defending stoically when he was called upon. AP Photo
  • Mark Noble: 6 - The Hammers captain put in a decent performance in the middle, making a few recoveries for the team as well as looking safe in possession.. EPA
    Mark Noble: 6 - The Hammers captain put in a decent performance in the middle, making a few recoveries for the team as well as looking safe in possession.. EPA
  • Manuel Lanzini: 5 - Looked safe on the ball, but rarely offered his side a threat when going forward with possession. Getty Images
    Manuel Lanzini: 5 - Looked safe on the ball, but rarely offered his side a threat when going forward with possession. Getty Images
  • Tomas Soucek: 6 - The midfielder played well, covering a lot of ground and winning a fair few duels during the match. PA
    Tomas Soucek: 6 - The midfielder played well, covering a lot of ground and winning a fair few duels during the match. PA
  • Arthur Masuaku: 7 - Saw a lot of the ball and began to make things happen for the home side. The only thing he struggled to do was apply a finishing touch in the game. PA
    Arthur Masuaku: 7 - Saw a lot of the ball and began to make things happen for the home side. The only thing he struggled to do was apply a finishing touch in the game. PA
  • Nikola Vlasic: 5 - The summer signing saw very little of the ball going forward, though he won some key battles during the game. PA
    Nikola Vlasic: 5 - The summer signing saw very little of the ball going forward, though he won some key battles during the game. PA
  • Andriy Yarmolenko: 5 - The Hammers striker struggled to get himself into the game. He saw very little of the ball and lost the majority of his duels. Getty Images
    Andriy Yarmolenko: 5 - The Hammers striker struggled to get himself into the game. He saw very little of the ball and lost the majority of his duels. Getty Images
  • SUB: Jarrod Bowen (For Yarmolenko 62’): 6 - Showed sparks of his capability when he came on with deft touches and passes, but didn’t have the key chance to score late on. AP Photo
    SUB: Jarrod Bowen (For Yarmolenko 62’): 6 - Showed sparks of his capability when he came on with deft touches and passes, but didn’t have the key chance to score late on. AP Photo
  • SUB: Said Benrahma (For Vlasic 62’): 6 - The winger had very little impact going, seeing very little of the ball. He did step up and smash home the winning penalty for his side. Getty Images
    SUB: Said Benrahma (For Vlasic 62’): 6 - The winger had very little impact going, seeing very little of the ball. He did step up and smash home the winning penalty for his side. Getty Images
  • SUB: Pablo Fornals (For Masuaku 62’): 6 - Struggled to get into the game as his side searched for a late winner. Getty Images
    SUB: Pablo Fornals (For Masuaku 62’): 6 - Struggled to get into the game as his side searched for a late winner. Getty Images
  • SUB: Vladimir Coufal (For Lanzini 82’): N/R - Came on to help his side see out the game late, whilst also adding an aerial threat when they went forward. PA
    SUB: Vladimir Coufal (For Lanzini 82’): N/R - Came on to help his side see out the game late, whilst also adding an aerial threat when they went forward. PA
  • MAN CITY RATINGS: Zack Steffen: 6 - The City goalkeeper was rarely called upon, but provided a good base with his passing from the back. AFP
    MAN CITY RATINGS: Zack Steffen: 6 - The City goalkeeper was rarely called upon, but provided a good base with his passing from the back. AFP
  • Oleksandr Zinchenko: 7 -Worked his way into the game offensively, becoming more adventurous as the game grew. He was also key defensively, making a key block to deny fellow countryman Yarmolenko from close range. Getty Images
    Oleksandr Zinchenko: 7 -Worked his way into the game offensively, becoming more adventurous as the game grew. He was also key defensively, making a key block to deny fellow countryman Yarmolenko from close range. Getty Images
  • John Stones: 6 - Had little to do, but he won all of his duels and looked composed bringing the ball out from the back. Getty Images
    John Stones: 6 - Had little to do, but he won all of his duels and looked composed bringing the ball out from the back. Getty Images
  • Nathan Ake: 6 - Also won the majority of his duels, as well as playing well with the ball at his feet. Getty Images
    Nathan Ake: 6 - Also won the majority of his duels, as well as playing well with the ball at his feet. Getty Images
  • Kyle Walker: 6 - Had a quiet 45 minutes before he was substituted off at half time. He was safe in possession, but rarely offered a threat going forward. Getty Images
    Kyle Walker: 6 - Had a quiet 45 minutes before he was substituted off at half time. He was safe in possession, but rarely offered a threat going forward. Getty Images
  • Fernandinho: 8 - The holding midfielder put on a vintage display, showing What he is still capable of. He was key for his side in stopping the West Ham counter-attacks and allowed his side to pile on the pressure. Getty Images
    Fernandinho: 8 - The holding midfielder put on a vintage display, showing What he is still capable of. He was key for his side in stopping the West Ham counter-attacks and allowed his side to pile on the pressure. Getty Images
  • Ilkay Gundogan: 6 - The Germany international kept the side ticking in possession, receiving the ball in areas around the box to try and make things happen. PA
    Ilkay Gundogan: 6 - The Germany international kept the side ticking in possession, receiving the ball in areas around the box to try and make things happen. PA
  • Kevin De Bruyne: 5 - The playmaker didn’t have his usual impact, getting a lot of time on the ball but rarely being able to create anything of great use to his team. Getty Images
    Kevin De Bruyne: 5 - The playmaker didn’t have his usual impact, getting a lot of time on the ball but rarely being able to create anything of great use to his team. Getty Images
  • Riyad Mahrez: 5 - Struggled to get himself into the game at times, often well ushered by Cresswell. Getty Images
    Riyad Mahrez: 5 - Struggled to get himself into the game at times, often well ushered by Cresswell. Getty Images
  • Cole Palmer: 6 - The youngster looked to build upon the goal he scored from the bench in the last round and although he wasn’t able to score, he looked lively throughout. Getty Images
    Cole Palmer: 6 - The youngster looked to build upon the goal he scored from the bench in the last round and although he wasn’t able to score, he looked lively throughout. Getty Images
  • Raheem Sterling: 7 - Looked the main threat for his side, getting the ball on the left and causing issues. The winger didn’t quite get the clear cut opportunity to score, though. Getty Images
    Raheem Sterling: 7 - Looked the main threat for his side, getting the ball on the left and causing issues. The winger didn’t quite get the clear cut opportunity to score, though. Getty Images
  • SUB: Joao Cancelo (For Walker 46’): 6 - The full-back came on at half-time and added a little more drive going forward for his side. PA
    SUB: Joao Cancelo (For Walker 46’): 6 - The full-back came on at half-time and added a little more drive going forward for his side. PA
  • SUB: Phil Foden (For Mahrez 72’): 4 - Added another presence up front, but blasted his penalty wide in the shootout, costing City a place in the quarter-finals. Getty Images
    SUB: Phil Foden (For Mahrez 72’): 4 - Added another presence up front, but blasted his penalty wide in the shootout, costing City a place in the quarter-finals. Getty Images
  • SUB: Gabriel Jesus (For Palmer 76’): 6 - Came on as City searched for a late winner and had a couple of dangerous moments. Getty Images
    SUB: Gabriel Jesus (For Palmer 76’): 6 - Came on as City searched for a late winner and had a couple of dangerous moments. Getty Images
  • SUB: Jack Grealish (For De Bruyne 83’): N/R - Came on late into the game to try and find a breakthrough for his side. PA
    SUB: Jack Grealish (For De Bruyne 83’): N/R - Came on late into the game to try and find a breakthrough for his side. PA

Sandwiched between those next two home games in the Premier League, City face French champions Paris Saint-Germain, also at the Etihad, as they aim for the Champions League victory that would see them finish top of Group A. They need just a point to see them through to the knockout stages for the ninth season in succession - the post November break has also been kind to them in that competition.

As Guardiola, who is already the manager with most wins in City history at 227 and counting, swaps his civvies for his tracksuit, he will just be hoping that the 22 players who flew out to represent 10 countries in World Cup qualifiers this past two weeks, all return home injury free for what is always a frenetic and congested part of the English season.

England Under 21 starlet Cole Palmer and senior international Jack Grealish both picked up knocks in the early part of the break and, like all managers, Guardiola will be hoping for no more bad news.

City have 12 matches to squeeze in between November 21 and January 1, a period that will shape the Premier League season for the rest of the campaign.

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What is the FNC?

The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning. 
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval. 
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
 

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

Company%20Profile
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The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

UAE currency: the story behind the money in your pockets

The Saga Continues

Wu-Tang Clan

(36 Chambers / Entertainment One)

MATCH INFO

Manchester United 1 (Fernandes pen 2') Tottenham Hotspur 6 (Ndombele 4', Son 7' & 37' Kane (30' & pen 79, Aurier 51')

Man of the match Son Heung-min (Tottenham)

%3Cp%3EThe%20Department%20of%20Culture%20and%20Tourism%20-%20Abu%20Dhabi%E2%80%99s%20Arabic%20Language%20Centre%20will%20mark%20International%20Women%E2%80%99s%20Day%20at%20the%20Bologna%20Children's%20Book%20Fair%20with%20the%20Abu%20Dhabi%20Translation%20Conference.%20Prolific%20Emirati%20author%20Noora%20Al%20Shammari%2C%20who%20has%20written%20eight%20books%20that%20%20feature%20in%20the%20Ministry%20of%20Education's%20curriculum%2C%20will%20appear%20in%20a%20session%20on%20Wednesday%20to%20discuss%20the%20challenges%20women%20face%20in%20getting%20their%20works%20translated.%3C%2Fp%3E%0A
Need to know

The flights: Flydubai flies from Dubai to Kilimanjaro airport via Dar es Salaam from Dh1,619 return including taxes. The trip takes 8 hours. 

The trek: Make sure that whatever tour company you select to climb Kilimanjaro, that it is a reputable one. The way to climb successfully would be with experienced guides and porters, from a company committed to quality, safety and an ethical approach to the mountain and its staff. Sonia Nazareth booked a VIP package through Safari Africa. The tour works out to $4,775 (Dh17,538) per person, based on a 4-person booking scheme, for 9 nights on the mountain (including one night before and after the trek at Arusha). The price includes all meals, a head guide, an assistant guide for every 2 trekkers, porters to carry the luggage, a cook and kitchen staff, a dining and mess tent, a sleeping tent set up for 2 persons, a chemical toilet and park entrance fees. The tiny ration of heated water provided for our bath in our makeshift private bathroom stall was the greatest luxury. A standard package, also based on a 4-person booking, works out to $3,050 (Dh11,202) per person.

When to go: You can climb Kili at any time of year, but the best months to ascend  are  January-February and September-October.  Also good are July and August, if you’re tolerant of the colder weather that winter brings.

Do not underestimate the importance of kit. Even if you’re travelling at a relatively pleasant time, be geared up for the cold and the rain.

UAE currency: the story behind the money in your pockets
SCHEDULE

December 8: UAE v USA (Sharjah Cricket Stadium)

December 9: USA v Scotland (Sharjah Cricket Stadium)

December 11: UAE v Scotland (Sharjah Cricket Stadium)

December 12: UAE v USA (ICC Academy Oval 1)

December 14: USA v Scotland (ICC Academy Oval 1)

December 15: UAE v Scotland (ICC Academy Oval 1)

All matches start at 10am

 

MATHC INFO

England 19 (Try: Tuilagi; Cons: Farrell; Pens: Ford (4)

New Zealand 7 (Try: Savea; Con: Mo'unga)

Know your Camel lingo

The bairaq is a competition for the best herd of 50 camels, named for the banner its winner takes home

Namoos - a word of congratulations reserved for falconry competitions, camel races and camel pageants. It best translates as 'the pride of victory' - and for competitors, it is priceless

Asayel camels - sleek, short-haired hound-like racers

Majahim - chocolate-brown camels that can grow to weigh two tonnes. They were only valued for milk until camel pageantry took off in the 1990s

Millions Street - the thoroughfare where camels are led and where white 4x4s throng throughout the festival

PROFILE

Name: Enhance Fitness 

Year started: 2018 

Based: UAE 

Employees: 200 

Amount raised: $3m 

Investors: Global Ventures and angel investors 

Updated: November 16, 2021, 7:56 AM