Barely had the final piece of street furniture been dismantled, the last of the litter swept away, and the players’ vacation aeroplane vapour trails disappeared, before the Manchester City brains' trust was back around the table plotting more success.
Hours after City had clinched the Premier League title in such dramatic style with a 3-2 come-from-behind win over Aston Villa they began eyeing more silverware and squad changes.
A relentless desire to win matches and trophies has characterised Sheikh Mansour’s majority ownership for more than a dozen years and never more so than in the Pep Guardiola era.
However, four Premier League titles in the last five years, twice back-to-back winners, has not yet sated that drive for more trophies.
Chairman Khaldoon Al Mubarak, in his annual end of season interview conducted in Abu Dhabi, confirmed that a short time had been set aside for celebrations before it was back to the business of improving the already glittering resources at the disposal of their storied Catalan coach.
Some pressing matters have been addressed already with the signing of two forwards to finally fill the boots of all-time great Sergio Aguero, who departed at the end of the 2020/21 season.
In from the Bundesliga has come Erling Haaland, the prolific young Norwegian striker who is tipped to become one of football's next global superstars, and joining him in the revamped forward line will be Julian Alvarez from River Plate in Argentina.
Now firmly established in his national team Alvarez, at 22 a year older than Haaland, recently scored a hat-trick in each half as his club thrashed Peru’s top team, Lima, in the Copa Libertadores.
Next up will, in all likelihood, be the replacing of the captain, Fernandinho, who has decided to end his playing days back in his homeland of Brazil. The 37-year-old midfielder took five Premier League winners’ medals back to Londrina along with five from the League Cup and one from the FA Cup.
Manchester City season player ratings
Fernandinho's most likely replacement will be Kalvin Phillips, the Leeds United and England defensive midfielder. City are in discussions with Leeds who will use the cash generated to finance a rebuild of their own after narrowly avoiding relegation this season.
Phillips, who will be pushing for inclusion in Gareth Southgate’s England squad for the World Cup in Qatar later this year, knows he will have to share defensive midfield duties with current first choice Rodri. The Spain international was arguably the most improved player at City this season and became a firm fan favourite.
Question marks remain around several of Guardiola’s established squad as he prepares what will be the third iteration of his winning machine at the Etihad.
Ilkay Gundogan, Raheem Sterling and Riyad Mahrez are all, like the manager himself, in the final year of their contracts at City and each will have their suitors this summer. However, Brazil striker Gabriel Jesus is most likely to move on, with Arsenal at the head of the queue.
Oleksandr Zinchenko, the Ukraine international midfielder who has mostly operated as a left back for City, is also interesting Arsenal and has previously had admirers at Wolves and Everton.
Guardiola will be in the market for a defender if either Zinchenko or Nathan Ake decide they want to move on and seek more game time. Brighton’s left back Marc Cucurella will be atop the replacement list should one of them move on or if City decide they need more resources in that area.
The champions will also be looking to tie down some of their star names to new deals. Top of that list will be England international Phil Foden who at the age of 22 has just received his fourth Premier League winners medal. Talks on his long-term future and a wage rise began during the season and should be concluded before the next one starts. Rodri, who is out of contract in 2024, is also likely to be offered a new deal.
Established stars in City’s squad will have competition from within as Academy products Cole Palmer, James McAtee, Liam Delap, and Luke Mbete continue to spearhead the youthful revolution alongside Haaland and Alvarez.
All will be given a chance on the pre-season tour to the United States where City play Club America in the NRG Stadium, in Houston, Texas on July 21, and Bayern Munich at the Green Bay Packers’ Lambeau Field in Wisconsin on July 23.
Guardiola will decide later in the autumn who he might want to loan out - if any - for them to gain more experience.
City will also have a new captain next season after Fernandinho’s departure. The players themselves will elect five ‘captains’ and from that a captain of captains will emerge. Kevin De Bruyne and Ruben Dias are two of the most likely candidates to take the armband most regularly.
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
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Stormy seas
Weather warnings show that Storm Eunice is soon to make landfall. The videographer and I are scrambling to return to the other side of the Channel before it does. As we race to the port of Calais, I see miles of wire fencing topped with barbed wire all around it, a silent ‘Keep Out’ sign for those who, unlike us, aren’t lucky enough to have the right to move freely and safely across borders.
We set sail on a giant ferry whose length dwarfs the dinghies migrants use by nearly a 100 times. Despite the windy rain lashing at the portholes, we arrive safely in Dover; grateful but acutely aware of the miserable conditions the people we’ve left behind are in and of the privilege of choice.
The specs: Macan Turbo
Engine: Dual synchronous electric motors
Power: 639hp
Torque: 1,130Nm
Transmission: Single-speed automatic
Touring range: 591km
Price: From Dh412,500
On sale: Deliveries start in October
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Madrid Open schedule
Men's semi-finals
Novak Djokovic (1) v Dominic Thiem (5) from 6pm
Stefanos Tsitsipas (8) v Rafael Nadal (2) from 11pm
Women's final
Simona Halep (3) v Kiki Bertens (7) from 8.30pm
MATCH INFO
What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany
Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)
Results:
5pm: Conditions (PA) Dh80,000 1,400m | Winner: AF Tahoonah, Richard Mullen (jockey), Ernst Oertel (trainer)
5.30pm: Handicap (TB) Dh90,000 1,400m | Winner: Ajwad, Gerald Avranche, Rashed Bouresly
6pm: Maiden (PA) Dh80,000 1,600m | Winner: RB Lam Tara, Fabrice Veron, Eric Lemartinel
6.30pm: Handicap (PA) Dh80,000 1,600m | Winner: Duc De Faust, Szczepan Mazur, Younis Al Kalbani
7pm: Wathba Stallions Cup (PA) Dh70,000 2,200m | Winner: Shareef KB, Fabrice Veron, Ernst Oertel
7.30pm: Handicap (PA) Dh90,000 1,500m | Winner: Bainoona, Pat Cosgrave, Eric Lemartinel
Company%20profile
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Various Artists
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
TV: World Cup Qualifier 2018 matches will be aired on on OSN Sports HD Cricket channel
Bert van Marwijk factfile
Born: May 19 1952
Place of birth: Deventer, Netherlands
Playing position: Midfielder
Teams managed:
1998-2000 Fortuna Sittard
2000-2004 Feyenoord
2004-2006 Borussia Dortmund
2007-2008 Feyenoord
2008-2012 Netherlands
2013-2014 Hamburg
2015-2017 Saudi Arabia
2018 Australia
Major honours (manager):
2001/02 Uefa Cup, Feyenoord
2007/08 KNVB Cup, Feyenoord
World Cup runner-up, Netherlands
The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
More from Neighbourhood Watch:
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
The%20specs%3A%202024%20Mercedes%20E200
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RESULTS
6pm: Al Maktoum Challenge Round-2 – Group 1 (PA) $55,000 (Dirt) 1,900m
Winner: Rajeh, Antonio Fresu (jockey), Musabah Al Muhairi (trainer)
6.35pm: Oud Metha Stakes – Rated Conditions (TB) $60,000 (D) 1,200m
Winner: Get Back Goldie, William Buick, Doug O’Neill
7.10pm: Jumeirah Classic – Listed (TB) $150,000 (Turf) 1,600m
Winner: Sovereign Prince, James Doyle, Charlie Appleby
7.45pm: Firebreak Stakes – Group 3 (TB) $150,000 (D) 1,600m
Winner: Hypothetical, Mickael Barzalona, Salem bin Ghadayer
8.20pm: Al Maktoum Challenge Round-2 – Group 2 (TB) $350,000 (D) 1,900m
Winner: Hot Rod Charlie, William Buick, Doug O’Neill
8.55pm: Al Bastakiya Trial – Conditions (TB) $60,000 (D) 1,900m
Winner: Withering, Adrie de Vries, Fawzi Nass
9.30pm: Balanchine – Group 2 (TB) $180,000 (T) 1,800m
Winner: Creative Flair, William Buick, Charlie Appleby
The specs
Engine: 2.0-litre 4-cylturbo
Transmission: seven-speed DSG automatic
Power: 242bhp
Torque: 370Nm
Price: Dh136,814
Citadel: Honey Bunny first episode
Directors: Raj & DK
Stars: Varun Dhawan, Samantha Ruth Prabhu, Kashvi Majmundar, Kay Kay Menon
Rating: 4/5
Formula One top 10 drivers' standings after Japan
1. Lewis Hamilton, Mercedes 306
2. Sebastian Vettel, Ferrari 247
3. Valtteri Bottas, Mercedes 234
4. Daniel Ricciardo, Red Bull 192
5. Kimi Raikkonen, Ferrari 148
6. Max Verstappen, Red Bull 111
7. Sergio Perez, Force India 82
8. Esteban Ocon, Force India 65
9. Carlos Sainz Jr, Toro Rosso 48
10. Nico Hulkenberg, Renault 34