Anthony Martial has fallen down the pecking order at Manchester United. Reuters
Anthony Martial has fallen down the pecking order at Manchester United. Reuters
Anthony Martial has fallen down the pecking order at Manchester United. Reuters
Anthony Martial has fallen down the pecking order at Manchester United. Reuters

Anthony Martial another case of arrested development at Manchester United


Richard Jolly
  • English
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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

  • ASTON VILLA RATINGS: Emiliano Martinez 5 - The Argentina international is normally very reliable, but his mistake for the first goal is something you don’t expect to see in the Premier League; fumbling a long shot under his legs to leave Villa with it all to do. Getty Images
    ASTON VILLA RATINGS: Emiliano Martinez 5 - The Argentina international is normally very reliable, but his mistake for the first goal is something you don’t expect to see in the Premier League; fumbling a long shot under his legs to leave Villa with it all to do. Getty Images
  • Lucas Digne 6 - The former Everton man was bright up the left flank and got in a good volume of crosses into the box, though they could have been more accurate in some moments. A fair debut overall. PA
    Lucas Digne 6 - The former Everton man was bright up the left flank and got in a good volume of crosses into the box, though they could have been more accurate in some moments. A fair debut overall. PA
  • Tyrone Mings 7 - Enjoyed a strong battle with Mason Greenwood and had to match his pace on a number of occasions. A solid defensive display. PA
    Tyrone Mings 7 - Enjoyed a strong battle with Mason Greenwood and had to match his pace on a number of occasions. A solid defensive display. PA
  • Ezri Konsa 6 - A disappointing half-time exit for Konsa who tried to play on through injury, but was replaced by Hause at the break. AP Photo
    Ezri Konsa 6 - A disappointing half-time exit for Konsa who tried to play on through injury, but was replaced by Hause at the break. AP Photo
  • Matty Cash 8 - Smart runs overlapping from fullback caused problems for Manchester United, and the Poland international was close to getting an assist just after the hour mark. A great all-round performance. Getty Images
    Matty Cash 8 - Smart runs overlapping from fullback caused problems for Manchester United, and the Poland international was close to getting an assist just after the hour mark. A great all-round performance. Getty Images
  • Jacob Ramsey 9 - The young midfielder took his goal in the manner of a prime striker, finding space inside the box and smashing home past David De Gea. He then got a crucial assist for the equaliser to cap off an inspired performance by the 20-year-old. AFP
    Jacob Ramsey 9 - The young midfielder took his goal in the manner of a prime striker, finding space inside the box and smashing home past David De Gea. He then got a crucial assist for the equaliser to cap off an inspired performance by the 20-year-old. AFP
  • Douglas Luiz 6 - Anchored in front of the defence and transitioned the ball forwards to Villa’s creative sparks. Could have been quicker to the ball at times. Reuters
    Douglas Luiz 6 - Anchored in front of the defence and transitioned the ball forwards to Villa’s creative sparks. Could have been quicker to the ball at times. Reuters
  • Morgan Sanson 5 - The 27-year-old kept things relatively simple and broke up play well before a costly error at a crucial time saw him dispossessed by Fred for Bruno Fernandes’ second goal of the game. Getty Images
    Morgan Sanson 5 - The 27-year-old kept things relatively simple and broke up play well before a costly error at a crucial time saw him dispossessed by Fred for Bruno Fernandes’ second goal of the game. Getty Images
  • Emiliano Buendia 7 - Played direct with intent throughout the match, and the midfielder got his rewards with a defence-splitting pass that presented the cutback for Coutinho’s goal. AP Photo
    Emiliano Buendia 7 - Played direct with intent throughout the match, and the midfielder got his rewards with a defence-splitting pass that presented the cutback for Coutinho’s goal. AP Photo
  • Danny Ings 6 - Struggled at times to make things happen and didn’t seem to be able to get a shot off, but he kept harassing the Manchester United defence, leading his team’s press. AFP
    Danny Ings 6 - Struggled at times to make things happen and didn’t seem to be able to get a shot off, but he kept harassing the Manchester United defence, leading his team’s press. AFP
  • Ollie Watkins 7 - Worked tirelessly across the front line and was instructed to run at defenders with the ball, and that opened up space for Villa on occasions, including in the build up to one of the goals. Getty Images
    Ollie Watkins 7 - Worked tirelessly across the front line and was instructed to run at defenders with the ball, and that opened up space for Villa on occasions, including in the build up to one of the goals. Getty Images
  • SUB: Kortney Hause (Konsa 46) 6 - Didn’t have too much to do when introduced - and that’s normally a good thing for a centre-back. Getty Images
    SUB: Kortney Hause (Konsa 46) 6 - Didn’t have too much to do when introduced - and that’s normally a good thing for a centre-back. Getty Images
  • SUB: Philippe Coutinho (Sanson (68) 8 - Bright on the ball and linked play quickly that forced Fred to make a challenge for the first goal, and he then got on the scoresheet himself - finishing calmly at the backpost from a cutback. A promising debut for Steven Gerrard's side. PA
    SUB: Philippe Coutinho (Sanson (68) 8 - Bright on the ball and linked play quickly that forced Fred to make a challenge for the first goal, and he then got on the scoresheet himself - finishing calmly at the backpost from a cutback. A promising debut for Steven Gerrard's side. PA
  • SUB: Carney Chukwuemeka (Ings 76) - Came on and was involved in a goal right away, linking up with Coutinho before the ball found Ramsey. Reuters
    SUB: Carney Chukwuemeka (Ings 76) - Came on and was involved in a goal right away, linking up with Coutinho before the ball found Ramsey. Reuters
  • MANCHESTER UNITED: David de Gea 7. Nothing to do in the first third of the game, then a quick reaction save off a Buendia a corner, then another with his knees from Digne just before half time. Full stretch save from Ramsey on 48 minutes. Excellent positioning and reactions. More saves than any goalkeeper in the league this season. AFP
    MANCHESTER UNITED: David de Gea 7. Nothing to do in the first third of the game, then a quick reaction save off a Buendia a corner, then another with his knees from Digne just before half time. Full stretch save from Ramsey on 48 minutes. Excellent positioning and reactions. More saves than any goalkeeper in the league this season. AFP
  • Diogo Dalot 6. Suffered a ridiculous challenge from Digne, but another bright performer. Alert to intercept a ball which led to United’s second goal. PA
    Diogo Dalot 6. Suffered a ridiculous challenge from Digne, but another bright performer. Alert to intercept a ball which led to United’s second goal. PA
  • Victor Lindelof 6. First league start in four matches and three key challenges and clearances as Villa pushed for an equaliser at the start of second half but could have done better for Villa’s second goal. Reuters
    Victor Lindelof 6. First league start in four matches and three key challenges and clearances as Villa pushed for an equaliser at the start of second half but could have done better for Villa’s second goal. Reuters
  • Raphael Varane 7. United fans may have sung about former central defender Jaap Stam, but Varane was such a good player and secure presence in central defence … until Villa’s second goal, when he was too slow and couldn’t get to the cross. PA
    Raphael Varane 7. United fans may have sung about former central defender Jaap Stam, but Varane was such a good player and secure presence in central defence … until Villa’s second goal, when he was too slow and couldn’t get to the cross. PA
  • Alex Telles 6. Took the free-kick by tapping the ball to Fernandes to set up the opener. Super cross towards Cavani on 18 minutes. Less of an impact in the second half. AP Photo
    Alex Telles 6. Took the free-kick by tapping the ball to Fernandes to set up the opener. Super cross towards Cavani on 18 minutes. Less of an impact in the second half. AP Photo
  • Nemanja Matic 6. Started with McTominay suspended. Booked to stop Danny Ings making a rare Villa attack. Beaten to a header by Buendia and fortunate not to get a second yellow on 48 minutes. A good shot, but bypassed by a resurgent Villa and Gerrard’s smart second half substitutions which exploited the space around him. AFP
    Nemanja Matic 6. Started with McTominay suspended. Booked to stop Danny Ings making a rare Villa attack. Beaten to a header by Buendia and fortunate not to get a second yellow on 48 minutes. A good shot, but bypassed by a resurgent Villa and Gerrard’s smart second half substitutions which exploited the space around him. AFP
  • Fred 6. Well out of his usual position on the edge of the Villa area, but none of his teammates complained as he laid off the ball for Bruno to strike United’s second. Inadvertently set up Villa’s goal and was then in a midfield that was second best after Villa’s changes. The lack of control would cost. AP Photo
    Fred 6. Well out of his usual position on the edge of the Villa area, but none of his teammates complained as he laid off the ball for Bruno to strike United’s second. Inadvertently set up Villa’s goal and was then in a midfield that was second best after Villa’s changes. The lack of control would cost. AP Photo
  • Mason Greenwood 7. Closed down by goalkeeper Martinez when he shot a Telles’ cross. Excellent run forward on 20 minutes and shot wide after 27. Another run and shot wide on 61 minutes, then faded like his team, but lots of encouraging football. PA
    Mason Greenwood 7. Closed down by goalkeeper Martinez when he shot a Telles’ cross. Excellent run forward on 20 minutes and shot wide after 27. Another run and shot wide on 61 minutes, then faded like his team, but lots of encouraging football. PA
  • Bruno Fernandes 8. Took United’s 100th corner of the season – they’ve resulted in zero goals. But he did score with a clever direct effort which went straight through the legs of Martinez. Ran the show in the first half hour. Booked on 46 minutes. Always tried the forward pass, even if they didn’t reach a man. Scored United’s second with a cracking finish. PA
    Bruno Fernandes 8. Took United’s 100th corner of the season – they’ve resulted in zero goals. But he did score with a clever direct effort which went straight through the legs of Martinez. Ran the show in the first half hour. Booked on 46 minutes. Always tried the forward pass, even if they didn’t reach a man. Scored United’s second with a cracking finish. PA
  • Anthony Elanga 7. First league start of the season and he started it well on the left, stretching Villa. Hammered by Matt Cash in a 40th minute tackle, had United’s first shot on target. Ran across Villa back three and shot wide again on 59 minutes. AP Photo
    Anthony Elanga 7. First league start of the season and he started it well on the left, stretching Villa. Hammered by Matt Cash in a 40th minute tackle, had United’s first shot on target. Ran across Villa back three and shot wide again on 59 minutes. AP Photo
  • Edinson Cavani 5. Almost got on a Telles cross, then came deep and lost ball which led to Villa’s first attack. Frequently came deep as he worked hard. Tired by the end, yet was still kept on for the duration. AP Photo
    Edinson Cavani 5. Almost got on a Telles cross, then came deep and lost ball which led to Villa’s first attack. Frequently came deep as he worked hard. Tired by the end, yet was still kept on for the duration. AP Photo
  • SUB: Jadon Sancho NA. On for Elanga on 77. Quickly disposed by Cash for a resurgent Villa. Did nothing. Again. AP Photo
    SUB: Jadon Sancho NA. On for Elanga on 77. Quickly disposed by Cash for a resurgent Villa. Did nothing. Again. AP Photo
  • SUB: Donny Van de Beek NA. On for Greenwood on 88. Turned and had a 95th minute shot. Reuters
    SUB: Donny Van de Beek NA. On for Greenwood on 88. Turned and had a 95th minute shot. Reuters
  • SUB: Jesse Lingard NA. On for Fernandes on 88. Too little time to make a proper impact. Getty Images
    SUB: Jesse Lingard NA. On for Fernandes on 88. Too little time to make a proper impact. Getty Images

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.

CREW
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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
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Founders: Feras Jalbout and Kunal Taneja
Based: Dubai and Bahrain
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Investors: Class 5 Global, FJ Labs, IMO Ventures, The Community Fund, VentureSouq, Fox Ventures, Dr Abdulla Elyas (private investment)

Updated: January 18, 2022, 2:39 PM