After a public row on Saturday, Ralf Rangnick and Anthony Martial had private talks on Sunday to clear the air. Fitness will dictate if the Frenchman is in contention to make a belated first appearance of the German’s reign at Brentford on Wednesday but if peace has broken out, the truce may be temporary. Martial and Manchester United, a relationship that promised so much, look destined for a break-up.
The interim manager said the forward “didn’t want” to be part of the squad for Saturday’s draw at Aston Villa when he only named eight substitutes, including two goalkeepers. Martial had responded on social media by denying that. “I will never refuse to play a match for Man United,” he wrote.
Rangnick then communicated behind closed doors, explaining: “I had a personal conversation with him on Sunday about what happened and how I saw the whole situation and the matter is now resolved.” Martial did not train on Sunday or Monday. Rangnick is yet to select his side to face Brentford but even if Martial is available, he will probably only been on the bench.
Cristiano Ronaldo and Marcus Rashford, who both missed the Villa game, are expected back by Rangnick. Both are ahead of Martial in the queue. Perhaps Anthony Elanga is, too, after Saturday’s surprise selection impressed.
Aston Villa vs Man United player ratings
The young winger is 19, just as Martial was when he made a startling debut for United, scoring a goal 21 minutes after his introduction against Liverpool. The goal, with his pace, ability to glide in from the left wing and curl shots prompted comparisons to another former Monaco prodigy, Thierry Henry. He was the world’s most expensive teenager and his initial £36 million move would have made the Ligue Un club a further £6 million if Martial won the Ballon d’Or. Suffice to say Monaco are unlikely to ever receive that payment.
Yet that is six-and-a-half years ago. At 25, Martial no longer offers the potential of a brighter future. Instead, he looks another case of arrested development at United.
His 17-goal debut campaign under Louis van Gaal remains one of his two best. The other, in 2019-20, came when Ole Gunnar Solskjaer installed him as the first-choice striker, he scored 23 times and was voted United’s player of the year by his team-mates. The subsequent decline in his fortunes, with only seven goals in 43 games since then, a needless red card in last season’s 6-1 thrashing by Tottenham and no league start in more than three months, is ignominious.
Martial has felt a victim of United’s ever-shifting thinking, losing his No9 shirt to Zlatan Ibrahimovic, often being demoted to the bench under Jose Mourinho, who wanted to sell him, being revived by Solskjaer but being among those to suffer when the summer arrivals of Ronaldo and Jadon Sancho left them overloaded with forwards and with the Portuguese a guaranteed starter as the striker.
His last goal was against Everton in October, his last appearance a two-minute cameo in Michael Carrick’s valedictory win over Arsenal. Perhaps United and Martial each believe the other gave up on them. The forward’s agent Philippe Lamboley voiced his desire to leave a week into Rangnick’s reign; he did not wait for the interim manager to make an impression.
Sevilla have had a loan bid rejected. They were not even offering to cover all of his wages. In itself, it is a sign of how his star has fallen, that a player tipped to be one of the world’s best could be borrowed. But now Martial is in limbo, with 12 days left to get a winter move, the wunderkind who made a dramatic entrance eyeing the exit.
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Ipaf in numbers
Established: 2008
Prize money: $50,000 (Dh183,650) for winners and $10,000 for those on the shortlist.
Winning novels: 13
Shortlisted novels: 66
Longlisted novels: 111
Total number of novels submitted: 1,780
Novels translated internationally: 66
The biog
Born: near Sialkot, Pakistan, 1981
Profession: Driver
Family: wife, son (11), daughter (8)
Favourite drink: chai karak
Favourite place in Dubai: The neighbourhood of Khawaneej. “When I see the old houses over there, near the date palms, I can be reminded of my old times. If I don’t go down I cannot recall my old times.”
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
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
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Company name: baraka
Started: July 2020
Founders: Feras Jalbout and Kunal Taneja
Based: Dubai and Bahrain
Sector: FinTech
Initial investment: $150,000
Current staff: 12
Stage: Pre-seed capital raising of $1 million
Investors: Class 5 Global, FJ Labs, IMO Ventures, The Community Fund, VentureSouq, Fox Ventures, Dr Abdulla Elyas (private investment)