• Manchester United manager Ole Gunnar Solskjaer after his team were beaten 4-1 at Watford in the Premier League on Saturday, November 20. PA
    Manchester United manager Ole Gunnar Solskjaer after his team were beaten 4-1 at Watford in the Premier League on Saturday, November 20. PA
  • Joao Pedro scores Watford's third goal at Vicarage Road. PA
    Joao Pedro scores Watford's third goal at Vicarage Road. PA
  • Watford's Tom Cleverley is fouled by Harry Maguire that saw the United defender shown a second yellow card. Getty
    Watford's Tom Cleverley is fouled by Harry Maguire that saw the United defender shown a second yellow card. Getty
  • Dejected United defender Harry Maguire during the defeat at Watford. AFP
    Dejected United defender Harry Maguire during the defeat at Watford. AFP
  • United's Donny van de Beek celebrates after scoring. PA
    United's Donny van de Beek celebrates after scoring. PA
  • Watford manager Claudio Ranieri. PA
    Watford manager Claudio Ranieri. PA
  • Watford's Emmanuel Dennis celebrates after Joshua King scored the opening goal. AP
    Watford's Emmanuel Dennis celebrates after Joshua King scored the opening goal. AP
  • Ismaila Sarr scores Watford's second goal. Getty
    Ismaila Sarr scores Watford's second goal. Getty
  • Manchester United players after Watford's fourth goal. Reuters
    Manchester United players after Watford's fourth goal. Reuters
  • Watford's Joshua King celebrates after scoring. AP
    Watford's Joshua King celebrates after scoring. AP
  • United's Cristiano Ronaldo and Bruno Fernandes. Reuters
    United's Cristiano Ronaldo and Bruno Fernandes. Reuters
  • Ismaila Sarr sees his penalty saved by United goalkeeper David De Gea. Getty
    Ismaila Sarr sees his penalty saved by United goalkeeper David De Gea. Getty
  • Watford's Emmanuel Dennis, left, and Adam Masina after the first goal. EPA
    Watford's Emmanuel Dennis, left, and Adam Masina after the first goal. EPA
  • United's Harry Maguire is shown his first yellow card. AFP
    United's Harry Maguire is shown his first yellow card. AFP
  • Cristiano Ronaldo of Manchester United. Getty
    Cristiano Ronaldo of Manchester United. Getty

Ole Gunnar Solskjaer sacking shows nostalgia was not answer to Manchester United failures


Richard Jolly
  • English
  • Arabic

Ole Gunnar Solskjaer will always be defined by a game with two injury-time goals, and it won’t be one where Watford got them both. The last-gasp strike that springs to mind when Solskjaer is mentioned will remain his own strike in the Nou Camp in 1999, not Emmanuel Dennis’ 96th-minute effort at Vicarage Road.

Manchester United recognised as much with a statement that acknowledged their sacked manager remains a legend. “His place in the club’s history will always be secure,” they said. So much of the Solskjaer project revolved around history that it was the constant; he sought to remember it and re-enact it but, dismissed after a 4-1 defeat, he emulated Ron Atkinson, not Sir Alex Ferguson.

United’s recent spell has been reminiscent of Ferguson’s awful autumn of 1989, but without its Mark Robins moment and subsequent surge to glory. The winner as player was the nearly man as a manager, the serial semi-finalist. United were seventh in the table when Solskjaer came sixth in the sack race.

His shortcomings were cruelly exposed by their inability to act. Realistically, the 5-0 evisceration by Liverpool signalled the need for change; so, too, the Manchester derby defeat. Solskjaer limped on to Watford by a board who placed too much faith in the likeable legend, ignoring a host of better-qualified managers as, one by one, they took jobs.

United are left with an interim for the rest of the season. They have hamstrung themselves by overlooking Mauricio Pochettino and Antonio Conte until it was too late. United believed in their own hype, in Solskjaer’s doctrine of United exceptionalism meaning it did not matter if he wasn’t a world-class manager because he loved the club. They gave him a new three-year contract in the summer. They did not see a crisis coming and did not react in time when it did.

Maybe Solskjaer should always have been an interim. Instead, his reign lasted three years. He was a brilliant caretaker, an antidote to the toxicity of Jose Mourinho, his enthusiasm propelling United to 14 wins in 17 games.

Yet the nature of Solskjaer’s reign meant they could veer between boom and bust, between counter-attacking triumphs over supposedly superior managers to embarrassing defeats. Long before the run of five losses in seven league games that finished him off were Cardiff and Astana and Sheffield United. Before the 5-0 to Liverpool was the 6-1 to Mourinho’s Tottenham.

Watford 4 Manchester United 1: player ratings

  • WATFORD RATINGS: Ben Foster: 6 - The 38-year-old was a spectator at times, but made a crucial save in the first-half to deny Rashford’s volley. Had an important ten minutes in the second-half , tipping Ronaldo’s chance over the bar when he was through on goal. Getty
    WATFORD RATINGS: Ben Foster: 6 - The 38-year-old was a spectator at times, but made a crucial save in the first-half to deny Rashford’s volley. Had an important ten minutes in the second-half , tipping Ronaldo’s chance over the bar when he was through on goal. Getty
  • Kiko Femenia: 7 - The full-back was often involved in an attacking sense, cutting the ball back from wide to set-up Sarr’s finish. He also scored a rebound from the first Sarr penalty, but was deemed to have encroached and forced a retake of the kick. Getty
    Kiko Femenia: 7 - The full-back was often involved in an attacking sense, cutting the ball back from wide to set-up Sarr’s finish. He also scored a rebound from the first Sarr penalty, but was deemed to have encroached and forced a retake of the kick. Getty
  • Craig Cathcart: 6 - The Northern Irish defender made some vital interceptions, throwing himself in front of a shot to stop the away side scoring. However, he made a mistake for the goal, leaving Ronaldo free to head back across the box. Getty
    Craig Cathcart: 6 - The Northern Irish defender made some vital interceptions, throwing himself in front of a shot to stop the away side scoring. However, he made a mistake for the goal, leaving Ronaldo free to head back across the box. Getty
  • Nicolas N’Koulou: 6 - Struggled after the break. The pace behind meant he found life difficult, with Ronaldo finding space twice, but he was denied by Foster and blasted over for the other. Taken off midway through the half. Getty
    Nicolas N’Koulou: 6 - Struggled after the break. The pace behind meant he found life difficult, with Ronaldo finding space twice, but he was denied by Foster and blasted over for the other. Taken off midway through the half. Getty
  • Adam Masina: 5 - The full-back struggled to deal with Sancho and Van de Beek at times in the second half, drifting between both and leaving the former free to put a cross in to pull a goal back. Getty
    Adam Masina: 5 - The full-back struggled to deal with Sancho and Van de Beek at times in the second half, drifting between both and leaving the former free to put a cross in to pull a goal back. Getty
  • Moussa Sissoko: 7 - The Watford captain had a solid display, often dropping into the defensive line to create a back five. Made a key interception to deny Wan-Bissaka a cut-back to the edge of the box. Reuters
    Moussa Sissoko: 7 - The Watford captain had a solid display, often dropping into the defensive line to create a back five. Made a key interception to deny Wan-Bissaka a cut-back to the edge of the box. Reuters
  • Ismaila Sarr: 6 - Misplaced passes, missed a penalty but also scored. Missed from the spot before it was retaken due to encroachment. The second penalty was poor and saved by De Gea. The forward made up for it with a finish across goal. AP
    Ismaila Sarr: 6 - Misplaced passes, missed a penalty but also scored. Missed from the spot before it was retaken due to encroachment. The second penalty was poor and saved by De Gea. The forward made up for it with a finish across goal. AP
  • Imran Louza: 7 - In his first start for Watford since September, the midfielder had a great all-round game. He won the majority of his duels, making one great challenge to deny United breaking on the counter attack. AP
    Imran Louza: 7 - In his first start for Watford since September, the midfielder had a great all-round game. He won the majority of his duels, making one great challenge to deny United breaking on the counter attack. AP
  • Tom Cleverley: 6 - Played King through on goal with a long kick downfield in the second-half. Also forced United to go down to ten, pressing Maguire and dispossessing him, before receiving a challenge that resulted in a second yellow. Reuters
    Tom Cleverley: 6 - Played King through on goal with a long kick downfield in the second-half. Also forced United to go down to ten, pressing Maguire and dispossessing him, before receiving a challenge that resulted in a second yellow. Reuters
  • Joshua King: 8 - The forward had a great game, linking with Dennis throughout to cause chaos for the United backline. This was only emphasised when the Norwegian international was played in by his teammate to score the opener. AP
    Joshua King: 8 - The forward had a great game, linking with Dennis throughout to cause chaos for the United backline. This was only emphasised when the Norwegian international was played in by his teammate to score the opener. AP
  • Emmanuel Dennis: 10 - His link-up with King was crucial, setting the striker up with a cut-back on the left for the opener. He grabbed a second assist, playing in Pedro late on. Rounded out the performance with a goal of his own, hammering the ball in from the right. Getty
    Emmanuel Dennis: 10 - His link-up with King was crucial, setting the striker up with a cut-back on the left for the opener. He grabbed a second assist, playing in Pedro late on. Rounded out the performance with a goal of his own, hammering the ball in from the right. Getty
  • SUBS: William Troost-Ekong (On for Nkoulou 63’): 6 - The defender did a good job of helping keep Ronaldo quiet, denying the Portuguese forward any chances behind like he enjoyed with Nkoulou. Getty
    SUBS: William Troost-Ekong (On for Nkoulou 63’): 6 - The defender did a good job of helping keep Ronaldo quiet, denying the Portuguese forward any chances behind like he enjoyed with Nkoulou. Getty
  • Joao Pedro (On for Louza 77’): 8 - Played a neat dummy to lay in Femenia for a chance. He then secured the victory late on with a finish in the six-yard box for his first Premier League goal. Cucho Hernandez (On for Sarr 68’): 6 - The 22-year-old came on for the injured Sarr, but saw little of the ball as his side looked to see out the game. Getty
    Joao Pedro (On for Louza 77’): 8 - Played a neat dummy to lay in Femenia for a chance. He then secured the victory late on with a finish in the six-yard box for his first Premier League goal. Cucho Hernandez (On for Sarr 68’): 6 - The 22-year-old came on for the injured Sarr, but saw little of the ball as his side looked to see out the game. Getty
  • MANCHESTER UNITED RATINGS: David de Gea - 6 Saved the first poor penalty. And the second! Conceded four goals yet wasn’t the worst United player - yet again. Went down too slowly for Watford’s third. Looked resigned after Watford’s fourth and said the result was embarrassing after the match. Getty
    MANCHESTER UNITED RATINGS: David de Gea - 6 Saved the first poor penalty. And the second! Conceded four goals yet wasn’t the worst United player - yet again. Went down too slowly for Watford’s third. Looked resigned after Watford’s fourth and said the result was embarrassing after the match. Getty
  • Aaron Wan-Bissaka - 3. Headed the ball high into the air – and watched it go to an opponent to set up Watford’s first. He’s been bad for a long time, but he was really bad at Watford. Getty
    Aaron Wan-Bissaka - 3. Headed the ball high into the air – and watched it go to an opponent to set up Watford’s first. He’s been bad for a long time, but he was really bad at Watford. Getty
  • Harry Maguire - 5. Struggled with direct runs but blocked a shot from King and was United’s best defender in the wretched first half. Booked, then booked again and sent off after being indecisive before clattering into Cleverley. Reuters
    Harry Maguire - 5. Struggled with direct runs but blocked a shot from King and was United’s best defender in the wretched first half. Booked, then booked again and sent off after being indecisive before clattering into Cleverley. Reuters
  • Victor Lindelof - 5. Not at the races in a United defence which looked so shambolically bad, so short of confidence, in the first half. Came too slowly towards Pedro for Watford’s third. AFP
    Victor Lindelof - 5. Not at the races in a United defence which looked so shambolically bad, so short of confidence, in the first half. Came too slowly towards Pedro for Watford’s third. AFP
  • Luke Shaw - 4. Peripheral. Such a good player last season. Nowhere near good this. It’s baffling how his levels have dropped off so much. United have conceded 15 league goals in their last five games. It’s dreadful. Getty
    Luke Shaw - 4. Peripheral. Such a good player last season. Nowhere near good this. It’s baffling how his levels have dropped off so much. United have conceded 15 league goals in their last five games. It’s dreadful. Getty
  • Nemanja Matic - 4. A rare start. Won four aerials but gave the ball away too often. Asleep for Watford’s fourth. Too slow on the most wretched afternoon as even Watford fans sang ‘Ole’s at the wheel’, laughing at the fortunes – or lack of them - of the manager. AFP
    Nemanja Matic - 4. A rare start. Won four aerials but gave the ball away too often. Asleep for Watford’s fourth. Too slow on the most wretched afternoon as even Watford fans sang ‘Ole’s at the wheel’, laughing at the fortunes – or lack of them - of the manager. AFP
  • Scott McTominay - 4. Gave away the first penalty and was lucky to stay on the pitch since he stopped a direct attempt on goal. Booked for a foul too many after only 18 minutes. Touched the ball 39 times. Matic next to him had 98 touches. AP
    Scott McTominay - 4. Gave away the first penalty and was lucky to stay on the pitch since he stopped a direct attempt on goal. Booked for a foul too many after only 18 minutes. Touched the ball 39 times. Matic next to him had 98 touches. AP
  • Jadon Sancho - 5. Another who did next to nothing in the first half, but much better in the second. He made a super cross as part of United's goal for Ronaldo, then picked out Fernandes who shot wide after 55. Set up Ronaldo again on 76. AP
    Jadon Sancho - 5. Another who did next to nothing in the first half, but much better in the second. He made a super cross as part of United's goal for Ronaldo, then picked out Fernandes who shot wide after 55. Set up Ronaldo again on 76. AP
  • Bruno Fernandes - 3. Terrible ball high towards his own area which led to a penalty and the opening goal. His goals have stopped and his performances have dropped off. Pulled a shot far over the bar after 75 when he should have hit the target. Gave the ball away on 87. Reuters
    Bruno Fernandes - 3. Terrible ball high towards his own area which led to a penalty and the opening goal. His goals have stopped and his performances have dropped off. Pulled a shot far over the bar after 75 when he should have hit the target. Gave the ball away on 87. Reuters
  • Marcus Rashford - 4. Had United’s first attempt on goal after 30 minutes. Came off at half time after the worst half that Manchester United have played in recent memory. Getty
    Marcus Rashford - 4. Had United’s first attempt on goal after 30 minutes. Came off at half time after the worst half that Manchester United have played in recent memory. Getty
  • Cristiano Ronaldo - 4. Nothing in the first half, then unselfishly cushioned a header to set up Van de Beek for United’s first. Drew a save from Ben Foster on 57. AP
    Cristiano Ronaldo - 4. Nothing in the first half, then unselfishly cushioned a header to set up Van de Beek for United’s first. Drew a save from Ben Foster on 57. AP
  • SUBS: Donny van de Beek (On for McTominay 46') - 7: He’d had only 15 minutes of league football so far this season. Headed United’s first, looked full of confidence as he set up Ronaldo. Then Maguire was sent off and United fell apart again. AP
    SUBS: Donny van de Beek (On for McTominay 46') - 7: He’d had only 15 minutes of league football so far this season. Headed United’s first, looked full of confidence as he set up Ronaldo. Then Maguire was sent off and United fell apart again. AP
  • Anthony Martial - On for Rashford 46') - 4: Did little. Done little for far too long for United. Getty
    Anthony Martial - On for Rashford 46') - 4: Did little. Done little for far too long for United. Getty
  • Diogo Dalot (On for Shaw 85') N/A. United conceded two late goals from his side of defence. Jesse Lingard - (On for Sancho 90 +1'). N/A. PA
    Diogo Dalot (On for Shaw 85') N/A. United conceded two late goals from his side of defence. Jesse Lingard - (On for Sancho 90 +1'). N/A. PA

Despite a couple of notable wins over Paris Saint-Germain, Solskjaer’s Champions League record was undistinguished. Yet he could point to Premier League finishes of sixth, third and second as evidence of progress.

Had he gone before May’s Europa League final, it could have been with the sense he had steered the club in the right direction, resetting the culture, promoting youth, adding an upbeat air. But his passivity in Gdansk was a sign he had run out of ideas. He was simply relying on his premier players to do something. It was an illustration United lacked the capacity to create courtesy of training-ground moves implemented by better managers. Solskjaer was the throwback, the great ex-player in a managerial world of tactics nerds.

And this season descended into farce, unravelling to a startlingly degree. The signing of Cristiano Ronaldo unbalanced everything. Jadon Sancho became the new Donny van de Beek, a player Solskjaer did not know what to do with. United’s defending was shambolic, their side lacking in shape or spirit.

Nostalgia was no answer to their failures in the modern world. Solskjaer leaves United with a better squad than he inherited, even if that underlines their underachievement this season, but in a similar position: miles from recreating the glory days he enjoyed as a player.

SM Town Live is on Friday, April 6 at Autism Rocks Arena, Dubai. Tickets are Dh375 at www.platinumlist.net

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

The Details

Article 15
Produced by: Carnival Cinemas, Zee Studios
Directed by: Anubhav Sinha
Starring: Ayushmann Khurrana, Kumud Mishra, Manoj Pahwa, Sayani Gupta, Zeeshan Ayyub
Our rating: 4/5 

Ticket prices

General admission Dh295 (under-three free)

Buy a four-person Family & Friends ticket and pay for only three tickets, so the fourth family member is free

Buy tickets at: wbworldabudhabi.com/en/tickets

Scoreline

Syria 1-1 Australia

Syria Al Somah 85'

Australia Kruse 40'

Like a Fading Shadow

Antonio Muñoz Molina

Translated from the Spanish by Camilo A. Ramirez

Tuskar Rock Press (pp. 310)

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

Updated: November 21, 2021, 1:21 PM