Manchester United are wearily familiar with the script. “It was very similar, unfortunately,” sighed Ralf Rangnick. The opposition changed, but not much else. For the third consecutive game, United took a lead, lost it and failed to beat supposedly inferior opponents.
Once again, they could lament their wastefulness, with disallowed goals and spurned chances again accounting for a struggle to score twice in a match. For the sixth time in a row, Cristiano Ronaldo failed to score. His longest drought since 2009 has spanned the whole of 2022.
Missed opportunities were a theme, with United passing up the chance to return to the top four. Carry on at this rate and the Europa League may beckon for them.
For Southampton, beaten 9-0 at Old Trafford last season, there was revenge and respectability. “From 0-9 to 1-1,” grinned Ralph Hasenhuttl. “A point here is a big signal.”
His team have had a terrific week and Che Adams, scorer of their winner at Tottenham, added an equaliser against United. In the irrepressible Stuart Armstrong, the forceful Armando Broja and the excellent Romain Perraud, they had a host of impressive performers and were the better team for spells.
United could lament the defiance of Fraser Forster. Busy throughout, he made an outstanding injury-time save to deny Harry Maguire a winner but the reality is that United have had 64 shots against Middlesbrough, Burnley and Saints and only scored three goals that counted. “We are just not effective enough if you compare the amount of chances we create and score,” said Rangnick.
He ended with six attack-minded players on the pitch but his team are insufficiently prolific and, as their frequent complaints to referee Stuart Attwell showed, too petulant.
The recalled Ronaldo was not the only culprit in either respect but his drought ought to have ended early on. He sprang Southampton’s offside trap, sprinting on to Jadon Sancho’s pass to round Forster. But, with the goal gaping, his shot had too little power and a sliding Perraud cleared off the line. “He would have wished to score, I would have wished him to score,” said Rangnick. Neither got his way.
When Ronaldo did have the ball in the net, heading in after Sancho flicked on Bruno Fernandes’ free kick, he was several yards offside; he had strayed even further before setting up Paul Pogba for an earlier disallowed goal. In his determination to rediscover his scoring touch, Ronaldo seemed to have forgotten the offside law.
And United’s more potent forwards flanked him. Sancho’s second Premier League goal was a simple finish but a reward for his superlative start. He provided the far-post finish to Marcus Rashford’s inviting low centre.
United’s wingers prospered on a quick break as Southampton could lament Mohammed Salisu’s decision to go to ground in a failed attempt to cut out Fernandes’ pass to Rashford. But for a fine save from Forster, Sancho would have scored sooner, following a surge from his own half.
It was a game to suit him, full of fast breaks that have become the trademark of managers from the Germanic school of quick transitions and full-throttle football. It made for an open match and entertaining fare.
Chances abounded at either end. Armstrong twice almost levelled, as did Perraud, courtesy of a fine solo run. Then, played onside by the former Saint Luke Shaw, Adams latched on to Mohamed Elyounoussi’s pass and angled a shot in off the far post. “It is too easy,” complained Rangnick. “The question is, how can we get more compact and aggressive and nasty when it is about defending a lead?” He is yet to find an answer.
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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UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
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Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000