• Paul Pogba, left, celebrates with Manchester United teammates after putting his side 1-0 up in the Premier League clash with Burnley at Turf Moor on Tuesday. Getty
    Paul Pogba, left, celebrates with Manchester United teammates after putting his side 1-0 up in the Premier League clash with Burnley at Turf Moor on Tuesday. Getty
  • Pogba celebrates with Bruno Fernandes after scoring his side's first goal. Getty
    Pogba celebrates with Bruno Fernandes after scoring his side's first goal. Getty
  • Manchester United striker Edinson Cavani battles with Burnley's James Tarkowski. Reuters
    Manchester United striker Edinson Cavani battles with Burnley's James Tarkowski. Reuters
  • Manchester United's Raphael Varane heads past Burnley keeper Nick Pope but the goal was ruled out after a VAR check for a foul in the build-up by Harry Maguire. Getty
    Manchester United's Raphael Varane heads past Burnley keeper Nick Pope but the goal was ruled out after a VAR check for a foul in the build-up by Harry Maguire. Getty
  • Varane celebrates scoring with teammates before his goal was chalked off after a VAR review. Reuters
    Varane celebrates scoring with teammates before his goal was chalked off after a VAR review. Reuters
  • Manchester United manager Ralf Rangnick reacts after Varane's goal is disallowed.
    Manchester United manager Ralf Rangnick reacts after Varane's goal is disallowed.
  • Maxwel Cornet of Burnley is challenged by Scott McTominay and Varane. Getty
    Maxwel Cornet of Burnley is challenged by Scott McTominay and Varane. Getty
  • Burnley manager Sean Dyche reacts on the touchline. AP
    Burnley manager Sean Dyche reacts on the touchline. AP
  • Pope saves from Marcus Rashford of Manchester United. Getty
    Pope saves from Marcus Rashford of Manchester United. Getty
  • Burnley's Wout Weghorst. PA
    Burnley's Wout Weghorst. PA
  • Cavani and Tarkowski fight for the ball. Reuters
    Cavani and Tarkowski fight for the ball. Reuters
  • Manchester United keeper David de Gea punches the ball clear under pressure. AFP
    Manchester United keeper David de Gea punches the ball clear under pressure. AFP
  • Jadon Sancho of Man Utd takes on Burnley's Connor Roberts. Getty
    Jadon Sancho of Man Utd takes on Burnley's Connor Roberts. Getty
  • Jay Rodriguez of Burnley scores to make it 1-1. Getty
    Jay Rodriguez of Burnley scores to make it 1-1. Getty
  • Burnley's Rodriguez, right, celebrates with Weghorst and Dwight McNeil after making it 1-1. Getty
    Burnley's Rodriguez, right, celebrates with Weghorst and Dwight McNeil after making it 1-1. Getty
  • Manchester United's Bruno Fernandes hurdles a challenge from Burnley's Josh Brownhill, right.
    Manchester United's Bruno Fernandes hurdles a challenge from Burnley's Josh Brownhill, right.
  • Cristiano Ronaldo replaces United teammate Cavani. Reuters
    Cristiano Ronaldo replaces United teammate Cavani. Reuters
  • Paul Pogba and Burnley's Josh Brownhill battle for the ball
    Paul Pogba and Burnley's Josh Brownhill battle for the ball

Wasteful Manchester United slip out of top four after draw at Burnley


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Manchester United dropped out of the top four as Jay Rodriguez's 100th career league goal - and first in 50 games - earned relegation-battling Burnley a well-deserved 1-1 draw at Turf Moor.

United dominated the first half as Paul Pogba, making his first Premier League start since his red card in the 5-0 capitulation to Liverpool in October, showed flashes of his brilliant best and fired the visitors in front with 18 minutes gone.

It was one of three times United had the ball in the Burnley net in the first half, with the other two ruled out, but momentum shifted radically in the second half after Rodriguez levelled in the 47th minute with the hosts then squandering chances to win it.

Sean Dyche will see it as a hugely encouraging point but will also know his side must soon find a way to accumulate them in threes if they are to survive - Newcastle's win over Everton meant the gap to safety increased on the night to four points.

Ralf Rangnick left Cristiano Ronaldo on the bench in favour of Edinson Cavani, and pointedly said the decision was made because of the need to chase down Burnley and battle for second balls.

Dyche had promised to make it awkward for the visitors but, on the night that Burnley celebrated their 5,000th professional league game, they struggled to keep his word in the first half - allowing United too much time and space while gifting them possession.

The visitors had the ball in the net with 12 minutes gone at Turf Moor. Mike Dean blew for what was a soft foul at best on Pogba, and Bruno Fernandes whipped in the ball for Raphael Varane to head in at the far post.

United celebrated what they thought was a first goal from a set-piece this season but Dean was advised to check the pitch-side monitor. Though Varane was on, the goal was eventually ruled out as a clearly offside Harry Maguire had barged into Rodriguez as the ball came in.

It was only a temporary reprieve for Burnley. Six minutes later, Pogba left no room for debate as he thumped the ball high into the net from Luke Shaw's pull-back after Burnley had allowed Marcus Rashford far too much space down the left.

The ball was in Burnley's net again moments later as Ashley Westwood inadvertently poked home Rashford's low cross, but it was quickly ruled out for a foul by Pogba on Erik Pieters in the build-up.

Burnley were left exposed down the right time after time, but United could not capitalise as the best of the chances was headed straight at Pope by Cavani.

Everything changed after the break. Burnley, whose last home league goal against United came back in 2009, did not have a shot in the first half but needed only two minutes of the second to level.

Weghorst did well to wriggle free of two defenders before turning and playing in Rodriguez, who held off Maguire before firing under David De Gea for his first league goal in 360 days.

The atmosphere changed in a moment, and Weghorst brought a fine save out of De Gea with a powerful strike from 20 yards before Pieters flashed a volley narrowly wide from the resulting corner.

United's problems continued as Rodriguez span around Maguire, who hauled him back and was grateful to see only a yellow card.

After seeing Connor Roberts blaze over another decent chance, Rangnick sent for Ronaldo in the 67th minute.

United slowly regained some initiative - Varane's cute drag-back was blocked by Mee in the 79th minute before Ronaldo headed over - but Burnley defended doggedly, roared on by Turf Moor, as they restored some faith after Saturday's drab goalless draw with Watford.

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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Updated: February 08, 2022, 11:08 PM