Rudi Garcia has been interviewed by Manchester United for the position of interim manager, The National can reveal. The French coach, 57, coached the Lyon team that knocked Manchester City out of the Champions League in 2020 and led Lille to their first trophy in 50 years in 2011, a league-and-cup double helped by bringing in 17-year-old Eden Hazard.
Garcia has a good record of doing well at clubs which aren’t. Lyon were 14th when he took charge before taking them to a French Cup final and Champions League semi-final, knocking out Juventus as well as City. He did this using young players, while helping develop Memphis Depay. Pep Guardiola was criticised for changing City’s tactics to play Lyon.
Roma were finishing between seventh and ninth before he took them to second in Serie A twice in a row behind a Juventus team who were unstoppable in Italy, winning manager of the year in that country. In Rome, where he replaced Luis Enrique, he was told the big-name stars would be a problem there, yet Francesco Totti and Daniele De Rossi became his best players.
Speaking French, English, Spanish and Italian helped him get close to a multi-national dressing room. Marseille were 15th and he took them up the table and into the Europa League final. He’s never managed in England but considers it to be the home of football.
Garcia spoke to United ahead of their 2-0 victory in Villarreal which saw the club progress to the knockout stages of the Champions League. Darren Fletcher and John Murtough, two football men, are charged with making a football decision. Ernesto Valverde, the former Athletic, Espanyol and Barcelona coach who won the league with the Catalans in 2018 and 2019, has also interviewed for the role. Valverde was dismissed by Barca in January 2020.
Michael Carrick took charge of the team in Villarreal and was serenaded by the travelling away supporters after the victory. He is usually a coach at the club and willing to do whatever is best for Manchester United.
United have been strongly linked with Paris Saint-Germain boss Mauricio Pochettino for the position of permanent manager, the Argentine having impressed in England where he led Tottenham to a Champions League final.
Villarreal v Man United ratings
Garcia’s teams play dynamic, attacking football. A three-time French manager of the year, Garcia is a fighter, a charismatic leader who knows how to make the best of his players – reaching top competition finals with squads nowhere near the best in Europe showed his talent. He’s good at developing young talents: Hazard, Lucas Digne and Gervinho at Lille, Alessandro Florenzi and Kostas Manolas at Roma, Camara in Marseille, Maxence Caqueret, Maxwell Cornet and Houssem Aouar at Lyon. His three central midfielders against City were aged 20, 21 and 22. Lyon’s inexperience told in the semi-final against Bayern Munich when they missed two one-on-one chances before going out to the eventual winners.
Garcia can be passionate and outspoken. He talks of freedom of expression, even if he is a victim of that from what journalists write. But following the attack on Charlie Hebdo in France, Garcia bought pencils and put them on the seats of the journalists before they arrived for their next press conference.
“Freedom of expression is important,” he said, “the liberty of expression is important.”
Laurent Blanc, another linked to the United role, was the favourite for the Lyon job when Garcia was interviewed for the position, yet Garcia showed his detailed knowledge of the squad and his plans for them which including promoting youth. Garcia got the job, but aware of the negativity around his appointment, Lyon’s president Jean-Michel Aulas faced the media with his new manager.
“I want to start with a quote from Winston Churchill,” he said, “A pessimist sees the difficulty in every opportunity; an optimist, which is us, sees opportunity in every difficulty.”
Manchester United might need the same approach now.
What is the definition of an SME?
SMEs in the UAE are defined by the number of employees, annual turnover and sector. For example, a “small company” in the services industry has six to 50 employees with a turnover of more than Dh2 million up to Dh20m, while in the manufacturing industry the requirements are 10 to 100 employees with a turnover of more than Dh3m up to Dh50m, according to Dubai SME, an agency of the Department of Economic Development.
A “medium-sized company” can either have staff of 51 to 200 employees or 101 to 250 employees, and a turnover less than or equal to Dh200m or Dh250m, again depending on whether the business is in the trading, manufacturing or services sectors.
The five pillars of Islam
What is a black hole?
1. Black holes are objects whose gravity is so strong not even light can escape their pull
2. They can be created when massive stars collapse under their own weight
3. Large black holes can also be formed when smaller ones collide and merge
4. The biggest black holes lurk at the centre of many galaxies, including our own
5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed
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Specs
Engine: Duel electric motors
Power: 659hp
Torque: 1075Nm
On sale: Available for pre-order now
Price: On request
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Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
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Various artists, Sony Music Turkey
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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
10 tips for entry-level job seekers
- Have an up-to-date, professional LinkedIn profile. If you don’t have a LinkedIn account, set one up today. Avoid poor-quality profile pictures with distracting backgrounds. Include a professional summary and begin to grow your network.
- Keep track of the job trends in your sector through the news. Apply for job alerts at your dream organisations and the types of jobs you want – LinkedIn uses AI to share similar relevant jobs based on your selections.
- Double check that you’ve highlighted relevant skills on your resume and LinkedIn profile.
- For most entry-level jobs, your resume will first be filtered by an applicant tracking system for keywords. Look closely at the description of the job you are applying for and mirror the language as much as possible (while being honest and accurate about your skills and experience).
- Keep your CV professional and in a simple format – make sure you tailor your cover letter and application to the company and role.
- Go online and look for details on job specifications for your target position. Make a list of skills required and set yourself some learning goals to tick off all the necessary skills one by one.
- Don’t be afraid to reach outside your immediate friends and family to other acquaintances and let them know you are looking for new opportunities.
- Make sure you’ve set your LinkedIn profile to signal that you are “open to opportunities”. Also be sure to use LinkedIn to search for people who are still actively hiring by searching for those that have the headline “I’m hiring” or “We’re hiring” in their profile.
- Prepare for online interviews using mock interview tools. Even before landing interviews, it can be useful to start practising.
- Be professional and patient. Always be professional with whoever you are interacting with throughout your search process, this will be remembered. You need to be patient, dedicated and not give up on your search. Candidates need to make sure they are following up appropriately for roles they have applied.
Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz