Gerrard's Liverpool return raises the prospect of a permanent homecoming


Richard Jolly
  • English
  • Arabic

“None at all,” came Steven Gerrard’s emphatic response. He was asked on Sunday if he would have any sentimental thoughts on his return to Anfield on Saturday. He delivered the correct response for Aston Villa. The implication was that his focus will purely be on them.

Rewind six years and his verdict was a little different. “Being manager of Liverpool Football Club is a huge job,” Gerrard wrote in his second autobiography. “It is a lovely dream … I simply have no idea if it is realistic to even talk about it. It’s still quite fun to fantasise a little.”

His subsequent foray into management has made the conversations realistic. Gerrard makes his first trip to Anfield as an opponent with three wins in four games as Villa manager, as the man who masterminded Rangers’ first title win in a decade and as the subject of an irresistible narrative. Kenny Dalglish, his major rival for the title of Liverpool’s greatest ever player, managed them. Since Gerrard brought his ferocious drive to the dugout, there has been the question if he will gravitate to the home technical area at Anfield.

Jurgen Klopp has helped fuel it. He gave Gerrard his first coaching job, with Liverpool’s academy. Gerrard’s fondness for 4-3-3 can be Klopp-esque. In 2019, the German said: “If you ask who should follow me, I'd say Stevie.”

It had not escaped attention that Gerrard’s Rangers contract, like Klopp’s current deal at Anfield, was due to expire in 2024. Upon joining Villa, he insisted he did not see it as a staging post on a route back home. “You'll never hear me say this is a stepping stone,” he said.

Villa down Leicester - in pictures

  • Ezri Konsa of Aston Villa scores his side's equalising goal against Leicester City at Villa Park. Getty Images
    Ezri Konsa of Aston Villa scores his side's equalising goal against Leicester City at Villa Park. Getty Images
  • Ezri Konsa of Aston Villa celebrates after scoring their team's second goal. Getty Images
    Ezri Konsa of Aston Villa celebrates after scoring their team's second goal. Getty Images
  • Harvey Barnes of Leicester City is tackled by Ezri Konsa of Aston Villa. Getty Images
    Harvey Barnes of Leicester City is tackled by Ezri Konsa of Aston Villa. Getty Images
  • Leicester City's English striker Jamie Vardy runs after Aston Villa's English defender Ezri Konsa. AFP
    Leicester City's English striker Jamie Vardy runs after Aston Villa's English defender Ezri Konsa. AFP
  • Aston Villa's Ezri Konsa celebrates scoring their second goal with teammates. Reuters
    Aston Villa's Ezri Konsa celebrates scoring their second goal with teammates. Reuters
  • Aston Villa's Ezri Konsa scores their side's first goal of the game. PA
    Aston Villa's Ezri Konsa scores their side's first goal of the game. PA
  • Aston Villa's Emiliano Buendia heads towards goal before teammate Ezri Konsa scores their side's first goal. PA
    Aston Villa's Emiliano Buendia heads towards goal before teammate Ezri Konsa scores their side's first goal. PA
  • John McGinn of Aston Villa battles for possession with Harvey Barnes of Leicester City. Getty Images
    John McGinn of Aston Villa battles for possession with Harvey Barnes of Leicester City. Getty Images
  • Harvey Barnes of Leicester City scores their side's first goal whilst under pressure from Ezri Konsa of Aston Villa. Getty Images
    Harvey Barnes of Leicester City scores their side's first goal whilst under pressure from Ezri Konsa of Aston Villa. Getty Images
  • Harvey Barnes of Leicester City celebrates. Getty Images
    Harvey Barnes of Leicester City celebrates. Getty Images
  • Leicester City's Harvey Barnes scores. Reuters
    Leicester City's Harvey Barnes scores. Reuters
  • A fan holds up a shirt with the name of Aston Villa manager Steven Gerrard. Getty Images
    A fan holds up a shirt with the name of Aston Villa manager Steven Gerrard. Getty Images
  • Ashley Young of Aston Villa and Steven Gerrard shake hands. Getty Images
    Ashley Young of Aston Villa and Steven Gerrard shake hands. Getty Images
  • Brendan Rodgers the manager of Leicester City conducts media interviews following the the Premier League match with Aston Vill. Getty Images
    Brendan Rodgers the manager of Leicester City conducts media interviews following the the Premier League match with Aston Vill. Getty Images

But ambition may have brought some changes of heart and not merely because, in his autobiography, he nominated Jamie Carragher and Xabi Alonso as team-mates who could be his assistant; instead it is Gary McAllister. He joined LA Galaxy in 2015 in part because he did not want to play against Liverpool. He will manage against them.

A homecoming promises to be a unique occasion and, for Gerrard, an obstacle course. One of his mentors, Gerard Houllier, erred when waving to the Kop as Villa manager; some felt his standing never recovered with their fans. Gerrard is guaranteed a still greater reception from the Liverpool public.

He never got the golden goodbye he deserved. His Liverpool career ended in anti-climax, in a 6-1 defeat to Stoke, their worst league result since 1963. His final Anfield appearance was a defeat to Crystal Palace. It illustrated the way a player who won a solitary trophy in his final nine seasons became a self-sacrificial figure in Liverpool’s wilderness years, turning down Real Madrid to stay amid often worse teams.

Loyalty was not rewarded by silverware: Anfield staged Gerrard’s infamous slip against Chelsea in 2014, just when it appeared he would finally win the Premier League; instead Klopp ended Liverpool’s long wait.

Steven Gerrard the Liverpool legend.
Steven Gerrard the Liverpool legend.

But Anfield witnessed 104 of his 186 Liverpool goals, including perhaps the greatest: the 2004 howitzer against Olympiakos to keep them in a Champions League that they won thanks in part to Gerrard’s tour de force in Istanbul.

It was an illustration of Gerrard’s status as a big-game player – no one else has scored in all of the Champions League, Uefa Cup, FA Cup and League Cup finals – and of his capacity for greatness. Very few footballers have ever had his ability to win games single-handedly.

Gerrard was the Liverpudlian and the Liverpool fan with the habit of making the extraordinary happen. It is why, a couple of months ago, when Klopp asked which player from Liverpool’s past he would like to manage, he replied: “That’s easy. It’s Stevie.”

AC Milan v Liverpool ratings

  • AC MILAN RATINGS: Mike Maignan - 5: The Frenchman was generally secure but he blocked Mane’s shot back into the danger area instead of palming the ball over or wide. Origi made the most of the mistake. EPA
    AC MILAN RATINGS: Mike Maignan - 5: The Frenchman was generally secure but he blocked Mane’s shot back into the danger area instead of palming the ball over or wide. Origi made the most of the mistake. EPA
  • Pierre Kalulu - 5: The 21-year-old found Mane a handful but made life hard for the striker. He was unable to create anything going forward and was replaced by Florenzi in the 65th minute. AP
    Pierre Kalulu - 5: The 21-year-old found Mane a handful but made life hard for the striker. He was unable to create anything going forward and was replaced by Florenzi in the 65th minute. AP
  • Fikayo Tomori - 4: The former Chelsea defender scored the opener but gifted Liverpool possession before their second goal. That moment showed his nervousness on the ball. EPA
    Fikayo Tomori - 4: The former Chelsea defender scored the opener but gifted Liverpool possession before their second goal. That moment showed his nervousness on the ball. EPA
  • Alessio Romagnoli - 5: The captain was strong in the tackle and made a number of good blocks. He was more comfortable passing the ball out than his colleagues. AP
    Alessio Romagnoli - 5: The captain was strong in the tackle and made a number of good blocks. He was more comfortable passing the ball out than his colleagues. AP
  • Theo Hernandez - 4: The Frenchman tried to be bold going forward but did little to disrupt the Liverpool defence. He was too adventurous against the threat of Salah. EPA
    Theo Hernandez - 4: The Frenchman tried to be bold going forward but did little to disrupt the Liverpool defence. He was too adventurous against the threat of Salah. EPA
  • Sandro Tonali - 4: The 21-year-old found it hard to create any danger. He exerted no control over Liverpool’s weakened midfield and was substituted in the 59th minute for Saelemaekers. EPA
    Sandro Tonali - 4: The 21-year-old found it hard to create any danger. He exerted no control over Liverpool’s weakened midfield and was substituted in the 59th minute for Saelemaekers. EPA
  • Franck Kessie - 3: The Ivorian was shrugged off too easily by Oxlade-Chamberlain in the run up to Liverpool’s equaliser. He had a late chance to level the scores but was foiled by Alisson. EPA
    Franck Kessie - 3: The Ivorian was shrugged off too easily by Oxlade-Chamberlain in the run up to Liverpool’s equaliser. He had a late chance to level the scores but was foiled by Alisson. EPA
  • Junior Messias - 4: The Brazilian disappeared for long periods. He created a chance for Krunic but otherwise made little impression. PA
    Junior Messias - 4: The Brazilian disappeared for long periods. He created a chance for Krunic but otherwise made little impression. PA
  • Brahim Diaz - 3: The Spaniard was anonymous. No one was shocked when he was replaced by Bennacer with 31 minutes left. AP
    Brahim Diaz - 3: The Spaniard was anonymous. No one was shocked when he was replaced by Bennacer with 31 minutes left. AP
  • Rade Krunic - 3: The Bosnian gave the defenders an easy night. He shot over the bar just after the hour but never came close to scoring. AP
    Rade Krunic - 3: The Bosnian gave the defenders an easy night. He shot over the bar just after the hour but never came close to scoring. AP
  • Zlatan Ibrahimovic - 2: The 40-year-old was isolated and had little service but a man with his reputation should have done more. A very poor effort. AP
    Zlatan Ibrahimovic - 2: The 40-year-old was isolated and had little service but a man with his reputation should have done more. A very poor effort. AP
  • SUBS: Ismael Bennacer - 5: The 24-year-old replaced Diaz in the 59th minute. He was more composed on the ball than most of his team-mates. AFP
    SUBS: Ismael Bennacer - 5: The 24-year-old replaced Diaz in the 59th minute. He was more composed on the ball than most of his team-mates. AFP
  • Alexis Saelemaekers - 3: The Belgian came on for Tonali in the 59th minute. He did next to nothing to unnerve the defence. AP
    Alexis Saelemaekers - 3: The Belgian came on for Tonali in the 59th minute. He did next to nothing to unnerve the defence. AP
  • Alessandro Florenzi - 4: The 30-year-old was introduced with 25 minutes left for Kalulu, presumably to give more forward thrust. It didn’t work. PA
    Alessandro Florenzi - 4: The 30-year-old was introduced with 25 minutes left for Kalulu, presumably to give more forward thrust. It didn’t work. PA
  • Tiemoue Bakayoko - 4: The Chelsea loanee was given seven minutes to make an impact when Krunic departed. He was immediately dispossessed by Oxlade-Chamberlain and things got no better. Reuters
    Tiemoue Bakayoko - 4: The Chelsea loanee was given seven minutes to make an impact when Krunic departed. He was immediately dispossessed by Oxlade-Chamberlain and things got no better. Reuters
  • LIVERPOOL RATINGS: Alisson Becker - 7: The Brazilian was surprised that the corner was let through for Milan’s goal but he made an excellent save from Kessie late on to maintain the victory. PA
    LIVERPOOL RATINGS: Alisson Becker - 7: The Brazilian was surprised that the corner was let through for Milan’s goal but he made an excellent save from Kessie late on to maintain the victory. PA
  • Neco Williams - 7: The 20-year-old was comfortable on the ball and secure when defending. He might have expected a more difficult night. PA
    Neco Williams - 7: The 20-year-old was comfortable on the ball and secure when defending. He might have expected a more difficult night. PA
  • Nathaniel Phillips - 7: The 24-year-old made his first start of the season and was in control throughout. He even made a shimmying dribble out of his own area. EPA
    Nathaniel Phillips - 7: The 24-year-old made his first start of the season and was in control throughout. He even made a shimmying dribble out of his own area. EPA
  • Ibrahima Konate - 8: The Frenchman was imperious. This was his best game for Liverpool and he kept a tight rein on Ibrahimovic. EPA
    Ibrahima Konate - 8: The Frenchman was imperious. This was his best game for Liverpool and he kept a tight rein on Ibrahimovic. EPA
  • Kostas Tsimikas - 7: Milan tried to take advantage of the Greek but after a difficult start he came out on top. A gritty performance. PA
    Kostas Tsimikas - 7: Milan tried to take advantage of the Greek but after a difficult start he came out on top. A gritty performance. PA
  • Tyler Morton - 7: The 19-year-old was unfazed by the San Siro. He got better as the game went on and caused problems for the home side. EPA
    Tyler Morton - 7: The 19-year-old was unfazed by the San Siro. He got better as the game went on and caused problems for the home side. EPA
  • Alex Oxlade-Chamberlain - 8: The 28-year-old bulldozed past Kessie to generate Salah’s goal and controlled the midfield. He should have scored late on. PA
    Alex Oxlade-Chamberlain - 8: The 28-year-old bulldozed past Kessie to generate Salah’s goal and controlled the midfield. He should have scored late on. PA
  • Takumi Minamino - 6: The Japanese made a lame effort to block the corner that led to Milan’s opening goal but never stopped running. He presses hard but is often late to the ballcarrier. Getty
    Takumi Minamino - 6: The Japanese made a lame effort to block the corner that led to Milan’s opening goal but never stopped running. He presses hard but is often late to the ballcarrier. Getty
  • Mohamed Salah - 7: The Egyptian cruised through 64 minutes of action as if it was a friendly. When he got a sniff of goal he showed great technique to put the ball into the net. He was replaced by Keita with 26 minutes to go. Getty
    Mohamed Salah - 7: The Egyptian cruised through 64 minutes of action as if it was a friendly. When he got a sniff of goal he showed great technique to put the ball into the net. He was replaced by Keita with 26 minutes to go. Getty
  • Divock Origi - 7: The Belgian scored the winning goal, led the line effectively and showed off his quick footwork in the opposition box. He once again proved to be a useful option for the team. He made way for Fabinho after 80 minutes. PA
    Divock Origi - 7: The Belgian scored the winning goal, led the line effectively and showed off his quick footwork in the opposition box. He once again proved to be a useful option for the team. He made way for Fabinho after 80 minutes. PA
  • Sadio Mane - 7: The Senegalese buzzed around and made a nuisance of himself. He showed great speed of thought and leg to steal the ball from Tomori and his parried shot allowed Origi to score. Withdrawn after 65 minutes for Gomez. PA
    Sadio Mane - 7: The Senegalese buzzed around and made a nuisance of himself. He showed great speed of thought and leg to steal the ball from Tomori and his parried shot allowed Origi to score. Withdrawn after 65 minutes for Gomez. PA
  • SUBS: Naby Keita - 7: The midfielder replaced Salah after 64 minutes. He set up a great chance for Oxlade-Chamberlain and made the most of his time on the pitch. AP
    SUBS: Naby Keita - 7: The midfielder replaced Salah after 64 minutes. He set up a great chance for Oxlade-Chamberlain and made the most of his time on the pitch. AP
  • Joe Gomez - 7: The 24-year-old came on for Mane with 25 minutes to go and slotted in at right back. It helped ease him back towards match fitness. EPA
    Joe Gomez - 7: The 24-year-old came on for Mane with 25 minutes to go and slotted in at right back. It helped ease him back towards match fitness. EPA
  • Fabinho – 6: The Brazilian joined the action with 10 minutes to go for Origi. He helped see the team across the line. Max Woltman - 5: The 18-year-old was given a brief runout at Minamino’s expense in stoppage time. He will always remember his debut. Conor Bradley - 5: The 18-year-old was given another taste of the action in stoppage time when Williams left the game. He got a touch of the ball in his handful of seconds on the pitch. EPA
    Fabinho – 6: The Brazilian joined the action with 10 minutes to go for Origi. He helped see the team across the line. Max Woltman - 5: The 18-year-old was given a brief runout at Minamino’s expense in stoppage time. He will always remember his debut. Conor Bradley - 5: The 18-year-old was given another taste of the action in stoppage time when Williams left the game. He got a touch of the ball in his handful of seconds on the pitch. EPA
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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Frankenstein in Baghdad
Ahmed Saadawi
​​​​​​​Penguin Press

Race card

4pm Al Bastakiya Listed US$300,000 (Dirt) 1,900m

4.35pm Mahab Al Shimaal Group 3 $350,000 (D) 1,200m

5.10pm Nad Al Sheba Turf Group 3 $350,000 (Turf) 1,200m

5.45pm Burj Nahaar Group 3 $350,000 (D) 1,600m

6.20pm Jebel Hatta Group 1 $400,000 (T) 1,800m

6.55pm Al Maktoum Challenge Round-3 Group 1 $600,000 (D) 2,000m

7.30pm Dubai City Of Gold Group 2 $350,000 (T) 2,410m

The National selections:

4pm Zabardast

4.35pm Ibn Malik

5.10pm Space Blues

5.45pm Kimbear

6.20pm Barney Roy

6.55pm Matterhorn

7.30pm Defoe

Updated: December 10, 2021, 6:20 AM