• Manchester United's Cristiano Ronaldo celebrates after scoring during the Premier League match against Brentford at Old Trafford in May, 2022, when he enjoyed a superb season personally despite United's struggles. EPA
    Manchester United's Cristiano Ronaldo celebrates after scoring during the Premier League match against Brentford at Old Trafford in May, 2022, when he enjoyed a superb season personally despite United's struggles. EPA
  • Cristiano Ronaldo scores from the spot for Manchester United against Brentford. Getty
    Cristiano Ronaldo scores from the spot for Manchester United against Brentford. Getty
  • Manchester United's Cristiano Ronaldo scores against Chelsea in the Premier League match at Old Trafford in April, 2022. AP
    Manchester United's Cristiano Ronaldo scores against Chelsea in the Premier League match at Old Trafford in April, 2022. AP
  • United's Cristiano Ronaldo celebrates with Nemanja Matic after scoring against Chelsea. AFP
    United's Cristiano Ronaldo celebrates with Nemanja Matic after scoring against Chelsea. AFP
  • Manchester United's Cristiano Ronaldo scores in the Premier League match againstr Arsenal at the Emirates Stadium in April, 2022. AFP
    Manchester United's Cristiano Ronaldo scores in the Premier League match againstr Arsenal at the Emirates Stadium in April, 2022. AFP
  • Manchester United's Cristiano Ronaldo scores his third goal in the Premier League match against Norwich City at Old Trafford in April, 2022. AP
    Manchester United's Cristiano Ronaldo scores his third goal in the Premier League match against Norwich City at Old Trafford in April, 2022. AP
  • Manchester United's Cristiano Ronaldo celebrates after scoring his third goal against Norwich City. AFP
    Manchester United's Cristiano Ronaldo celebrates after scoring his third goal against Norwich City. AFP
  • Cristiano Ronaldo scores against Norwich City. Getty
    Cristiano Ronaldo scores against Norwich City. Getty
  • Manchester United's Cristiano Ronaldo celebrates scoring against Tottenham Hotspur in the Premier League match at Old Trafford in March, 2022 . Reuters
    Manchester United's Cristiano Ronaldo celebrates scoring against Tottenham Hotspur in the Premier League match at Old Trafford in March, 2022 . Reuters
  • Manchester United's Cristiano Ronaldo scores against Tottenham Hotspur at Old Trafford. AFP
    Manchester United's Cristiano Ronaldo scores against Tottenham Hotspur at Old Trafford. AFP
  • Cristiano Ronaldo celebrates scoring against Tottenham Hotspur. Getty
    Cristiano Ronaldo celebrates scoring against Tottenham Hotspur. Getty
  • Manchester United's Cristiano Ronaldo celebrates scoring against Tottenham Hotspur. Reuters
    Manchester United's Cristiano Ronaldo celebrates scoring against Tottenham Hotspur. Reuters
  • Manchester United's Cristiano Ronaldo scores against Brighton in the Premier League match at Old Trafford in February, 2022. Reuters
    Manchester United's Cristiano Ronaldo scores against Brighton in the Premier League match at Old Trafford in February, 2022. Reuters
  • Manchester United's Cristiano Ronaldo scores a goal during the Premier League match against Wolves that was later disallowed in January, 2022. EPA
    Manchester United's Cristiano Ronaldo scores a goal during the Premier League match against Wolves that was later disallowed in January, 2022. EPA
  • Manchester United's Cristiano Ronaldo scores in the Premier League match against Burnley at Old Trafford in December 2021. EPA
    Manchester United's Cristiano Ronaldo scores in the Premier League match against Burnley at Old Trafford in December 2021. EPA
  • Manchester United's Cristiano Ronaldo celebrates after scoring in the Premier League match against Norwich City at Carrow Road in December, 2021. AFP
    Manchester United's Cristiano Ronaldo celebrates after scoring in the Premier League match against Norwich City at Carrow Road in December, 2021. AFP
  • Manchester United's Cristiano Ronaldo scores from the penalty spot during the Premier League match against Norwich City at Carrow Road in December, 2021. AFP
    Manchester United's Cristiano Ronaldo scores from the penalty spot during the Premier League match against Norwich City at Carrow Road in December, 2021. AFP
  • Manchester United's Cristiano Ronaldo celebrates after scoring in the Champions League match against Atalanta at the Azzurri d'Italia stadium in November, 2021. AFP
    Manchester United's Cristiano Ronaldo celebrates after scoring in the Champions League match against Atalanta at the Azzurri d'Italia stadium in November, 2021. AFP
  • Manchester United's Cristiano Ronaldo celebrates after scoring during the Premier League match against Arsenal at Old Trafford in December 2021. EPA
    Manchester United's Cristiano Ronaldo celebrates after scoring during the Premier League match against Arsenal at Old Trafford in December 2021. EPA
  • Manchester United's Cristiano Ronaldo scores a penalty during the Premier League match against Arsenal. PA
    Manchester United's Cristiano Ronaldo scores a penalty during the Premier League match against Arsenal. PA
  • Manchester United's Cristiano Ronaldo celebrates with Marcus Rashford after scoring during a Champions League match against Villarreal at Estadio de la Ceramica in November, 2021. AP
    Manchester United's Cristiano Ronaldo celebrates with Marcus Rashford after scoring during a Champions League match against Villarreal at Estadio de la Ceramica in November, 2021. AP
  • Manchester United's Cristiano Ronaldo scores during the Champions League match against Atalanta at the Gewiss Stadium in November, 2021. EPA
    Manchester United's Cristiano Ronaldo scores during the Champions League match against Atalanta at the Gewiss Stadium in November, 2021. EPA
  • Manchester United's Cristiano Ronaldo celebrates scoring in the Premier League match against Tottenham Hotspur at the Tottenham Hotspur Stadium in October, 2021. Reuters
    Manchester United's Cristiano Ronaldo celebrates scoring in the Premier League match against Tottenham Hotspur at the Tottenham Hotspur Stadium in October, 2021. Reuters
  • Manchester United's Cristiano Ronaldo scores during the Champions League match against Atalanta at Old Trafford in October 2021. EPA
    Manchester United's Cristiano Ronaldo scores during the Champions League match against Atalanta at Old Trafford in October 2021. EPA
  • Manchester United's Cristiano Ronaldo celebrates scoring against Villarreal in the Champions League match at Old Trafford in September, 2021. Reuters
    Manchester United's Cristiano Ronaldo celebrates scoring against Villarreal in the Champions League match at Old Trafford in September, 2021. Reuters
  • Manchester United's Cristiano Ronaldo celebrates after scoring during the Champions League match against Villarreal in September 2021. EPA
    Manchester United's Cristiano Ronaldo celebrates after scoring during the Champions League match against Villarreal in September 2021. EPA
  • Manchester United Cristiano Ronaldo scores against West Ham United during the Premier League match at the London Stadium in September, 2021. Getty
    Manchester United Cristiano Ronaldo scores against West Ham United during the Premier League match at the London Stadium in September, 2021. Getty
  • Cristiano Ronaldo scores for Manchester United during the Champions League match against Young Boys at the Stadion Wankdorf in September, 2021. Getty
    Cristiano Ronaldo scores for Manchester United during the Champions League match against Young Boys at the Stadion Wankdorf in September, 2021. Getty
  • Cristiano Ronaldo scores for Manchester United against Newcastle United during the Premier League match at Old Trafford in September, 2021. Getty
    Cristiano Ronaldo scores for Manchester United against Newcastle United during the Premier League match at Old Trafford in September, 2021. Getty
  • Manchester United's Cristiano Ronaldo scores against Newcastle at Old Trafford. AFP
    Manchester United's Cristiano Ronaldo scores against Newcastle at Old Trafford. AFP

Manchester United manager Eric ten Hag insists Cristiano Ronaldo 'is not for sale'


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Manchester United manager Eric ten Hag has said that Cristiano Ronaldo “is not for sale” and that he is “looking forward to working with him” this season.

The veteran attacker has looked set for a move away from Old Trafford this summer less than a year after he returned to the club in a shock £12.9 million switch from Serie A side Juventus.

Ronaldo is currently absent from United's pre-season tour of Thailand after the 37-year-old was given time off to deal with a personal issue. He also missed the start of Ten Hag's pre-season schedule at the club's Carrington base, training instead at the Portuguese national team's headquarters.

Premier League rivals Chelsea are reported to be interested in signing the Portuguese forward but sources at United have always insisted the player will not be allowed to leave.

And, speaking at a press conference in Bangkok ahead of Tuesday's friendly match against Liverpool, United's new Dutch coach made it clear Ronaldo is in his thoughts for the coming season.

“He is not with us due to personal issues. We are planning with Cristiano Ronaldo for this season. That is it,” said Ten Hag. “I'm looking forward to working with him.”

When asked if Ronaldo had asked to leave the club, Ten Hag added: “He hasn't told me this. I have read, but as I say, Cristiano is not for sale, he's in our plans and we want to get success together.

Manchester United ratings 2021/22 season

  • MANCHESTER UNITED SEASON RATINGS: David de Gea - 8. A candidate for the club’s player of the year, the Spaniard is United’s undisputed number one and the dips in form which allowed Dean Henderson to challenge him have gone. Spoke out far more this season, as he should have done given his status as a senior member. He’s now 11th in United’s all-time appearance chart with 487. He’d prefer a team trophy to any such plaudits, but his side conceded far too many goals, but that was down to the players in front of him rather than the Madrileno who played far more minutes than any of his teammates. EPA
    MANCHESTER UNITED SEASON RATINGS: David de Gea - 8. A candidate for the club’s player of the year, the Spaniard is United’s undisputed number one and the dips in form which allowed Dean Henderson to challenge him have gone. Spoke out far more this season, as he should have done given his status as a senior member. He’s now 11th in United’s all-time appearance chart with 487. He’d prefer a team trophy to any such plaudits, but his side conceded far too many goals, but that was down to the players in front of him rather than the Madrileno who played far more minutes than any of his teammates. EPA
  • Dean Henderson - 5. A threat to De Gea’s position during lockdown, Henderson did at least push the Spaniard into getting his act together again. Contracting Covid before the season commenced set him back and he could never get a chance and started only three games all season. As he showed in the previous season, he’s a very good goalkeeper who deserves to be playing regularly. He’s also likely to attract a bigger fee than any other United player this summer. EPA
    Dean Henderson - 5. A threat to De Gea’s position during lockdown, Henderson did at least push the Spaniard into getting his act together again. Contracting Covid before the season commenced set him back and he could never get a chance and started only three games all season. As he showed in the previous season, he’s a very good goalkeeper who deserves to be playing regularly. He’s also likely to attract a bigger fee than any other United player this summer. EPA
  • Aaron Wan-Bissaka - 3. A complete regression for the right-back who has got worse in each of his three seasons at Old Trafford . Played every single minute of the first 13 league games of the season, when the low point was leaving his man to try and retrieve the ball before Liverpool’s opener. Tackles well but doesn’t offer enough going forward, his crossing is poor and and so is positioning at the other end. His last three appearances saw United lose all three, scoring no goals and conceding nine. We understand he wants to stay at Old Trafford and is contracted until 2024, but his new boss’ view of him will be the most important one. EPA
    Aaron Wan-Bissaka - 3. A complete regression for the right-back who has got worse in each of his three seasons at Old Trafford . Played every single minute of the first 13 league games of the season, when the low point was leaving his man to try and retrieve the ball before Liverpool’s opener. Tackles well but doesn’t offer enough going forward, his crossing is poor and and so is positioning at the other end. His last three appearances saw United lose all three, scoring no goals and conceding nine. We understand he wants to stay at Old Trafford and is contracted until 2024, but his new boss’ view of him will be the most important one. EPA
  • Phil Jones - 4. Thankfully, he’s back after a horrendous run of injuries. Thankfully, showed he’s still capable of playing Premier League football. The support he received playing against Wolves at Old Trafford contrasted sharply with the previous abuse he suffered. Jones is not United’s future and would be better off playing regularly elsewhere. AP
    Phil Jones - 4. Thankfully, he’s back after a horrendous run of injuries. Thankfully, showed he’s still capable of playing Premier League football. The support he received playing against Wolves at Old Trafford contrasted sharply with the previous abuse he suffered. Jones is not United’s future and would be better off playing regularly elsewhere. AP
  • Harry Maguire - 4. His worst season as a United player and in professional football. United’s captain had been a key squad member until an injury in May 2020. Like many who played in Euro 2020, he struggled at the start of the season and was rushed back for Leicester away, but unlike others he kept his place. Unfairly became a figure of mockery when even his good performances were overlooked. Defends well and in the eight games he missed United only won once, but with his confidence hit he made too many errors and looked less secure the further forward he went. He’s determined to stay captain and get back to where he was. Plenty of United fans will back him to do so, as will his new manager. PA
    Harry Maguire - 4. His worst season as a United player and in professional football. United’s captain had been a key squad member until an injury in May 2020. Like many who played in Euro 2020, he struggled at the start of the season and was rushed back for Leicester away, but unlike others he kept his place. Unfairly became a figure of mockery when even his good performances were overlooked. Defends well and in the eight games he missed United only won once, but with his confidence hit he made too many errors and looked less secure the further forward he went. He’s determined to stay captain and get back to where he was. Plenty of United fans will back him to do so, as will his new manager. PA
  • Raphael Varane - 5. Such high hopes when he signed from Real Madrid, but such an underwhelming season followed for him. Varane is a world-class defender and he showed that against Atletico. With a proper pre-season behind him, something he didn’t have last term, he hopes to prove it to United fans. And even when he missed far too many games, he still won a higher percentage of duels than any defender apart from Virgil van Dijk. Awful in the 0-4 defeat at Brighton as the home side cut through United time and again. EPA
    Raphael Varane - 5. Such high hopes when he signed from Real Madrid, but such an underwhelming season followed for him. Varane is a world-class defender and he showed that against Atletico. With a proper pre-season behind him, something he didn’t have last term, he hopes to prove it to United fans. And even when he missed far too many games, he still won a higher percentage of duels than any defender apart from Virgil van Dijk. Awful in the 0-4 defeat at Brighton as the home side cut through United time and again. EPA
  • Victor Lindelof - 4. Should be in the prime of his career, but he is another with a poor season to his name. His performance at right back away to Atletico was painful to watch. Did well in the opening two games when Varane’s signing was considered imminent, then lost his place to the Frenchman but won it back since Varane was too often injured. Catching Covid didn’t help, nor three managers and the ever-shifting defensive selections. Known as the Ice Man at Benfica, he melted in key moments this season, though it wasn’t just his fault because there was too much space around him to be exploited. He’s well rated at Carrington, let’s see what his new boss thinks of him. AFP
    Victor Lindelof - 4. Should be in the prime of his career, but he is another with a poor season to his name. His performance at right back away to Atletico was painful to watch. Did well in the opening two games when Varane’s signing was considered imminent, then lost his place to the Frenchman but won it back since Varane was too often injured. Catching Covid didn’t help, nor three managers and the ever-shifting defensive selections. Known as the Ice Man at Benfica, he melted in key moments this season, though it wasn’t just his fault because there was too much space around him to be exploited. He’s well rated at Carrington, let’s see what his new boss thinks of him. AFP
  • Eric Bailly - 3. Central defender who doesn’t play enough games and has never played enough games. Capable of the sublime and the ridiculous in the same match. Excellent at Chelsea away, but that’s nowhere near sufficient – yet he still had his contract renewed in 2021. EPA
    Eric Bailly - 3. Central defender who doesn’t play enough games and has never played enough games. Capable of the sublime and the ridiculous in the same match. Excellent at Chelsea away, but that’s nowhere near sufficient – yet he still had his contract renewed in 2021. EPA
  • Luke Shaw - 4. Another defender who regressed – they all did. Shaw, 26, had his Euro 2020 hangover but started in 11 of the 12 opening league games. Tangling with Maguire before Liverpool went 2-0 up after 13 minutes was a low point. His side was 4-0 down at half time for the first time in 31 years. United’s defence conceded 57 goals – four more than relegated Burnley. AP
    Luke Shaw - 4. Another defender who regressed – they all did. Shaw, 26, had his Euro 2020 hangover but started in 11 of the 12 opening league games. Tangling with Maguire before Liverpool went 2-0 up after 13 minutes was a low point. His side was 4-0 down at half time for the first time in 31 years. United’s defence conceded 57 goals – four more than relegated Burnley. AP
  • Alex Telles - 5. The Brazilian, 29, got the opportunities after Solskjaer departed and didn’t start in a game United lost until Man City away in March, but in the biggest game at home to Atletico, he turned into his man and lost possession before the ball came in for Atletico’s opener from his side, as it had for their disallowed goal. Suspect when defending, capable of the best crosses at the club and a decent assists too but doesn’t look like a top class full-back. Getty
    Alex Telles - 5. The Brazilian, 29, got the opportunities after Solskjaer departed and didn’t start in a game United lost until Man City away in March, but in the biggest game at home to Atletico, he turned into his man and lost possession before the ball came in for Atletico’s opener from his side, as it had for their disallowed goal. Suspect when defending, capable of the best crosses at the club and a decent assists too but doesn’t look like a top class full-back. Getty
  • Diogo Dalot - 6. Got the chances he’d hoped for after a successful season on loan at Milan. Best game was his first league start of the season at home to Arsenal when he pushed right up and got right back. Before that, he’d been blitzed by Villarreal’s Danjuma at Old Trafford. Steadied himself defensively but still too erratic for his position and didn’t find consistency. It wasn’t easy in a failing, flailing, team. EPA
    Diogo Dalot - 6. Got the chances he’d hoped for after a successful season on loan at Milan. Best game was his first league start of the season at home to Arsenal when he pushed right up and got right back. Before that, he’d been blitzed by Villarreal’s Danjuma at Old Trafford. Steadied himself defensively but still too erratic for his position and didn’t find consistency. It wasn’t easy in a failing, flailing, team. EPA
  • Fred - 7. One of the few who had a better than mediocre season. Moved around, broke up play, energetic. Replicated a famous move by Real Madrid player Redondo at Old Trafford in a bright United start against Atletico and scored four times – important goals too - in the league. Reuters
    Fred - 7. One of the few who had a better than mediocre season. Moved around, broke up play, energetic. Replicated a famous move by Real Madrid player Redondo at Old Trafford in a bright United start against Atletico and scored four times – important goals too - in the league. Reuters
  • Scott McTominay - 5. All heart, passion and commitment which too few of those around him showed, but lacks the technical level and often found himself up against better players: Koke, De Bruyne, Rodri, Keita, Henderson et al. Getty
    Scott McTominay - 5. All heart, passion and commitment which too few of those around him showed, but lacks the technical level and often found himself up against better players: Koke, De Bruyne, Rodri, Keita, Henderson et al. Getty
  • Jadon Sancho - 5. Overall, a disappointing first season after his vast transfer from Dortmund. One of the few players who improved under Rangnick, at least for a few months after Christmas, and his super curling shot against his former club Manchester City for the equaliser was about the only bright moment in another derby hammering. Five goals was a poor return, too. AFP
    Jadon Sancho - 5. Overall, a disappointing first season after his vast transfer from Dortmund. One of the few players who improved under Rangnick, at least for a few months after Christmas, and his super curling shot against his former club Manchester City for the equaliser was about the only bright moment in another derby hammering. Five goals was a poor return, too. AFP
  • Nemanja Matic - 5. United’s best player in the worst game of the season, a 4-0 defeat at Brighton. Which would be of zero consolation to him. Played a lot towards the end of the season and brought balance to the side, but was seldom good for the full 90. Left the club of his own accord at the end of the season. Good luck. EPA
    Nemanja Matic - 5. United’s best player in the worst game of the season, a 4-0 defeat at Brighton. Which would be of zero consolation to him. Played a lot towards the end of the season and brought balance to the side, but was seldom good for the full 90. Left the club of his own accord at the end of the season. Good luck. EPA
  • Bruno Fernandes - 5. Often frustrated, too often argumentative – and less productive, despite being United’s second top scorer with 10 (and 13 assists). Took United’s 100th corner of the season in January – they’d resulted in zero goals. He signed a huge new contract, not that he’s not been playing well enough to convince fans he deserved it. Could and should be central to United’s rebuild, but needs to reach far better levels. PA
    Bruno Fernandes - 5. Often frustrated, too often argumentative – and less productive, despite being United’s second top scorer with 10 (and 13 assists). Took United’s 100th corner of the season in January – they’d resulted in zero goals. He signed a huge new contract, not that he’s not been playing well enough to convince fans he deserved it. Could and should be central to United’s rebuild, but needs to reach far better levels. PA
  • Paul Pogba - 4. Another disappointment and one 95 per cent of fans in one poll would be happy to see go. Started the season well and made seven of his nine assists in the opening four games, then faded like his team and lost his place in the side before being out injured with hamstring issues. He started only 16 league games. Brilliant for France, he scored a pitiful one goal. At 29, he should be at his peak. United fans don’t see that and, out of contract, he looks set to leave on a free transfer for the second time. Getty
    Paul Pogba - 4. Another disappointment and one 95 per cent of fans in one poll would be happy to see go. Started the season well and made seven of his nine assists in the opening four games, then faded like his team and lost his place in the side before being out injured with hamstring issues. He started only 16 league games. Brilliant for France, he scored a pitiful one goal. At 29, he should be at his peak. United fans don’t see that and, out of contract, he looks set to leave on a free transfer for the second time. Getty
  • Anthony Elanga - 7. Immediately picked out by Rangnick, enjoyed his first league start of the season and he started it well on the left, stretching Villa. Enjoyed a promising start among fans and his equaliser at Atletico was one of the few season highs (not scoring in the cup against Middlesbrough was his low), but by Brighton away he was a spent force who’d faded. Getty
    Anthony Elanga - 7. Immediately picked out by Rangnick, enjoyed his first league start of the season and he started it well on the left, stretching Villa. Enjoyed a promising start among fans and his equaliser at Atletico was one of the few season highs (not scoring in the cup against Middlesbrough was his low), but by Brighton away he was a spent force who’d faded. Getty
  • Mason Greenwood - 6. Pass. Reuters
    Mason Greenwood - 6. Pass. Reuters
  • Edinson Cavani - 3. A terrible second season compared to his first, where he finished strongly. The Uruguayan, 35, was in the starting XI for just 18 per cent of United’s games and scored only two goals. Whether it was his groin, calf, tendon, quarantine or an unspecified ‘knock’, he was unfit to play far too often. That annoyed his teammates. Can you blame them? PA
    Edinson Cavani - 3. A terrible second season compared to his first, where he finished strongly. The Uruguayan, 35, was in the starting XI for just 18 per cent of United’s games and scored only two goals. Whether it was his groin, calf, tendon, quarantine or an unspecified ‘knock’, he was unfit to play far too often. That annoyed his teammates. Can you blame them? PA
  • Marcus Rashford - 3. His worst season in red as he started only a third of United’s games – but the previous season was hardly convincing either and his stock has plummeted among fans. Five goals and two assists was a poor return. Recovering from a shoulder injury hadn’t helped and nor did the players around him, but he has to get his form back or his future will be away from Old Trafford. Intends to concentrate on his football next season. Good. AFP
    Marcus Rashford - 3. His worst season in red as he started only a third of United’s games – but the previous season was hardly convincing either and his stock has plummeted among fans. Five goals and two assists was a poor return. Recovering from a shoulder injury hadn’t helped and nor did the players around him, but he has to get his form back or his future will be away from Old Trafford. Intends to concentrate on his football next season. Good. AFP
  • Cristiano Ronaldo - 8. By a distance the top scorer with 24 goals across all competitions, including 18 in the league, the 37-year-old still has impressive stats. He smashed through the 800-goal mark for clubs and country in December and provided most of the best moments of United’s season, scoring in the first five Champions League group games, but not against Atletico in the last 16 when it mattered. Home hat-tricks against Spurs and Norwich lifted the Old Trafford gloom. PA
    Cristiano Ronaldo - 8. By a distance the top scorer with 24 goals across all competitions, including 18 in the league, the 37-year-old still has impressive stats. He smashed through the 800-goal mark for clubs and country in December and provided most of the best moments of United’s season, scoring in the first five Champions League group games, but not against Atletico in the last 16 when it mattered. Home hat-tricks against Spurs and Norwich lifted the Old Trafford gloom. PA
  • Juan Mata - 5. The Spaniard was desperate to play more football. Didn’t play a minute in any league game until April but got more minutes towards the end of the season and was effective exploiting pockets of space in his first start against Brentford, less so against Brighton in the following game. Out of contract. Hard to see him staying and he was the last player on the pitch as he waved goodbye to fans at Selhurst Park. EPA
    Juan Mata - 5. The Spaniard was desperate to play more football. Didn’t play a minute in any league game until April but got more minutes towards the end of the season and was effective exploiting pockets of space in his first start against Brentford, less so against Brighton in the following game. Out of contract. Hard to see him staying and he was the last player on the pitch as he waved goodbye to fans at Selhurst Park. EPA
  • Jesse Lingard - 3. Awful season for him on and off the pitch. Felt he was promised more minutes which didn’t arrive. Wanted to go on loan in January to replicate his loan at West Ham in 201 – and then he didn’t. Out of contract and not leaving quietly. Fans not sad to see him go. PA
    Jesse Lingard - 3. Awful season for him on and off the pitch. Felt he was promised more minutes which didn’t arrive. Wanted to go on loan in January to replicate his loan at West Ham in 201 – and then he didn’t. Out of contract and not leaving quietly. Fans not sad to see him go. PA

“I had a good talk [with Ronaldo before the tour]. That is between Cristiano and me, what I can confirm is we had a really good conversation together.”

After the Liverpool game in Thailand, United fly to Australia and Ten Hag admitted that he does not yet know whether Ronaldo will join up with the squad later in the tour.

Last season, Ronaldo scored 24 goals in 38 games across all competitions and was named Sir Matt Busby Player of the Year, but that wasn't enough to help United secure a Champions League spot as the team finished sixth under the guidance of interim manager Ralf Rangnick.

Previous manager Ole Gunnar Solskjaer had been sacked in November following a disastrous run of results that reached a climax with a 4-1 defeat at Watford.

The thought of playing only Europa League football next season is reported to be the main driving force for Ronaldo eyeing the Old Trafford exit for a second time. He left for Real Madrid in 2009 for a then world record £80m move.

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

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Started: 2019
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Sector: FinTech
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German intelligence warnings
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Price: From Dh650,000

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Day 1, Dubai Test: At a glance

Moment of the day Sadeera Samarawickrama set pulses racing with his strokeplay on his introduction to Test cricket. It reached a feverish peak when he stepped down the wicket and launched Yasir Shah, who many regard as the world’s leading spinner, back over his head for six. No matter that he was out soon after: it felt as though the future had arrived.

Stat of the day - 5 The last time Sri Lanka played a Test in Dubai – they won here in 2013 – they had four players in their XI who were known as wicketkeepers. This time they have gone one better. Each of Dinesh Chandimal, Kaushal Silva, Samarawickrama, Kusal Mendis, and Niroshan Dickwella – the nominated gloveman here – can keep wicket.

The verdict Sri Lanka want to make history by becoming the first team to beat Pakistan in a full Test series in the UAE. They could not have made a better start, first by winning the toss, then by scoring freely on an easy-paced pitch. The fact Yasir Shah found some turn on Day 1, too, will have interested their own spin bowlers.

The alternatives

• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.

• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.

• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.

2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.

• PayPal is probably the best-known online goods payment method - usually used for eBay purchases -  but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.

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%3Cul%3E%0A%3Cli%3EHigh%20fever%3C%2Fli%3E%0A%3Cli%3EIntense%20pain%20behind%20your%20eyes%3C%2Fli%3E%0A%3Cli%3ESevere%20headache%3C%2Fli%3E%0A%3Cli%3EMuscle%20and%20joint%20pains%3C%2Fli%3E%0A%3Cli%3ENausea%3C%2Fli%3E%0A%3Cli%3EVomiting%3C%2Fli%3E%0A%3Cli%3ESwollen%20glands%3C%2Fli%3E%0A%3Cli%3ERash%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3EIf%20symptoms%20occur%2C%20they%20usually%20last%20for%20two-seven%20days%3C%2Fp%3E%0A
Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

What is a calorie?

A food calorie, or kilocalorie, is a measure of nutritional energy generated from what is consumed.

One calorie, is the amount of heat needed to raise the temperature of 1 kilogram of water by 1°C.

A kilocalorie represents a 1,000 true calories of energy.

Energy density figures are often quoted as calories per serving, with one gram of fat in food containing nine calories, and a gram of protein or carbohydrate providing about four.

Alcohol contains about seven calories a gram. 

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

UAE currency: the story behind the money in your pockets
The biog

Alwyn Stephen says much of his success is a result of taking an educated chance on business decisions.

His advice to anyone starting out in business is to have no fear as life is about taking on challenges.

“If you have the ambition and dream of something, follow that dream, be positive, determined and set goals.

"Nothing and no-one can stop you from succeeding with the right work application, and a little bit of luck along the way.”

Mr Stephen sells his luxury fragrances at selected perfumeries around the UAE, including the House of Niche Boutique in Al Seef.

He relaxes by spending time with his family at home, and enjoying his wife’s India cooking. 

Company name: Play:Date

Launched: March 2017 on UAE Mother’s Day

Founder: Shamim Kassibawi

Based: Dubai with operations in the UAE and US

Sector: Tech 

Size: 20 employees

Stage of funding: Seed

Investors: Three founders (two silent co-founders) and one venture capital fund

UAE currency: the story behind the money in your pockets
The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

In numbers: China in Dubai

The number of Chinese people living in Dubai: An estimated 200,000

Number of Chinese people in International City: Almost 50,000

Daily visitors to Dragon Mart in 2018/19: 120,000

Daily visitors to Dragon Mart in 2010: 20,000

Percentage increase in visitors in eight years: 500 per cent

MATCH INFO

Uefa Champions League last-16, second leg:

Real Madrid 1 (Asensio 70'), Ajax 4 (Ziyech 7', Neres 18', Tadic 62', Schone 72')

Ajax win 5-3 on aggregate

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%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%204-cylinder%202.0L%20TSI%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%3C%2Fstrong%3E%20Dual%20clutch%207-speed%0D%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20320HP%20%2F%20235kW%0D%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20400Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20%2449%2C709%20%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20now%3C%2Fp%3E%0A
COMPANY PROFILE
Company name: BorrowMe (BorrowMe.com)

Date started: August 2021

Founder: Nour Sabri

Based: Dubai, UAE

Sector: E-commerce / Marketplace

Size: Two employees

Funding stage: Seed investment

Initial investment: $200,000

Investors: Amr Manaa (director, PwC Middle East) 

The specs

Engine: 2.9-litre twin-turbo V6

Power: 540hp at 6,500rpm

Torque: 600Nm at 2,500rpm

Transmission: Eight-speed auto

Kerb weight: 1580kg

Price: From Dh750k

On sale: via special order

2017%20RESULTS%3A%20FRENCH%20VOTERS%20IN%20UK
%3Cp%3E%3Cstrong%3EFirst%20round%3C%2Fstrong%3E%3Cbr%3EEmmanuel%20Macron%3A%2051.1%25%3Cbr%3EFrancois%20Fillon%3A%2024.2%25%3Cbr%3EJean-Luc%20Melenchon%3A%2011.8%25%3Cbr%3EBenoit%20Hamon%3A%207.0%25%3Cbr%3EMarine%20Le%20Pen%3A%202.9%25%3Cbr%3E%3Cbr%3E%3Cstrong%3ESecond%20round%3C%2Fstrong%3E%3Cbr%3EEmmanuel%20Macron%3A%2095.1%25%3Cbr%3EMarine%20Le%20Pen%3A%204.9%25%26nbsp%3B%3C%2Fp%3E%0A
VEZEETA PROFILE

Date started: 2012

Founder: Amir Barsoum

Based: Dubai, UAE

Sector: HealthTech / MedTech

Size: 300 employees

Funding: $22.6 million (as of September 2018)

Investors: Technology Development Fund, Silicon Badia, Beco Capital, Vostok New Ventures, Endeavour Catalyst, Crescent Enterprises’ CE-Ventures, Saudi Technology Ventures and IFC

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%3Cp%3EFly%20with%20Etihad%20Airways%20from%20Abu%20Dhabi%20to%20New%20York%E2%80%99s%20JFK.%20There's%2011%20flights%20a%20week%20and%20economy%20fares%20start%20at%20around%20Dh5%2C000.%3Cbr%3EStay%20at%20The%20Mark%20Hotel%20on%20the%20city%E2%80%99s%20Upper%20East%20Side.%20Overnight%20stays%20start%20from%20%241395%20per%20night.%3Cbr%3EVisit%20NYC%20Go%2C%20the%20official%20destination%20resource%20for%20New%20York%20City%20for%20all%20the%20latest%20events%2C%20activites%20and%20openings.%3Cbr%3E%3C%2Fp%3E%0A
India team for Sri Lanka series

Test squad: Rohit Sharma (captain), Priyank Panchal, Mayank Agarwal, Virat Kohli, Shreyas Iyer, Hanuma Vihari, Shubhman Gill, Rishabh Pant (wk), KS Bharath (wk), Ravindra Jadeja, Jayant Yadav, Ravichandran Ashwin, Kuldeep Yadav, Sourabh Kumar, Mohammed Siraj, Umesh Yadav, Mohammed Shami, Jasprit Bumrah.

T20 squad: Rohit Sharma (captain), Ruturaj Gaikwad, Shreyas Iyer, Surya Kumar Yadav, Sanju Samson, Ishan Kishan (wk), Venkatesh Iyer, Deepak Chahar, Deepak Hooda, Ravindra Jadeja, Yuzvendra Chahal, Ravi Bishnoi, Kuldeep Yadav, Mohammed Siraj, Bhuvneshwar Kumar, Harshal Patel, Jasprit Bumrah, Avesh Khan

India Test squad

Kohli (c), Dhawan, Rahul, Vijay, Pujara, Rahane (vc), Karun, Karthik (wk), Rishabh Pant (wk), Ashwin, Jadeja, Kuldeep, Pandya, Ishant, Shami, Umesh, Bumrah, Thakur

LAST 16

SEEDS

Liverpool, Manchester City, Barcelona, Paris St-Germain, Bayern Munich, RB Leipzig, Valencia, Juventus

PLUS

Real Madrid, Tottenham, Atalanta, Atletico Madrid, Napoli, Borussia Dortmund, Lyon, Chelsea

The biog

Favourite food: Fish and seafood

Favourite hobby: Socialising with friends

Favourite quote: You only get out what you put in!

Favourite country to visit: Italy

Favourite film: Lock Stock and Two Smoking Barrels.

Family: We all have one!

Titanium Escrow profile

Started: December 2016
Founder: Ibrahim Kamalmaz
Based: UAE
Sector: Finance / legal
Size: 3 employees, pre-revenue  
Stage: Early stage
Investors: Founder's friends and Family

The Pope's itinerary

Sunday, February 3, 2019 - Rome to Abu Dhabi
1pm: departure by plane from Rome / Fiumicino to Abu Dhabi
10pm: arrival at Abu Dhabi Presidential Airport


Monday, February 4
12pm: welcome ceremony at the main entrance of the Presidential Palace
12.20pm: visit Abu Dhabi Crown Prince at Presidential Palace
5pm: private meeting with Muslim Council of Elders at Sheikh Zayed Grand Mosque
6.10pm: Inter-religious in the Founder's Memorial


Tuesday, February 5 - Abu Dhabi to Rome
9.15am: private visit to undisclosed cathedral
10.30am: public mass at Zayed Sports City – with a homily by Pope Francis
12.40pm: farewell at Abu Dhabi Presidential Airport
1pm: departure by plane to Rome
5pm: arrival at the Rome / Ciampino International Airport

UAE FIXTURES

October 18 – 7.30pm, UAE v Oman, Zayed Cricket Stadium, Abu Dhabi
October 19 – 7.30pm, UAE v Ireland, Zayed Cricket Stadium, Abu Dhabi
October 21 – 2.10pm, UAE v Hong Kong, Zayed Cricket Stadium, Abu Dhabi
October 22 – 2.10pm, UAE v Jersey, Zayed Cricket Stadium, Abu Dhabi
October 24 – 10am, UAE v Nigeria, Abu Dhabi Cricket Oval 1
October 27 – 7.30pm, UAE v Canada, Zayed Cricket Stadium, Abu Dhabi

October 29 – 2.10pm, Playoff 1 – A2 v B3; 7.30pm, Playoff 2 – A3 v B2, at Dubai International Stadium.
October 30 – 2.10pm, Playoff 3 – A4 v Loser of Play-off 1; 7.30pm, Playoff 4 – B4 v Loser of Play-off 2 at Dubai International Stadium

November 1 – 2.10pm, Semifinal 1 – B1 v Winner of Play-off 1; 7.30pm, Semifinal 2 – A1 v Winner of Play-off 2 at Dubai International Stadium
November 2 – 2.10pm, Third place Playoff – B1 v Winner of Play-off 1; 7.30pm, Final, at Dubai International Stadium

At Everton Appearances: 77; Goals: 17

At Manchester United Appearances: 559; Goals: 253

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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MATHC INFO

England 19 (Try: Tuilagi; Cons: Farrell; Pens: Ford (4)

New Zealand 7 (Try: Savea; Con: Mo'unga)

Updated: July 11, 2022, 11:41 AM