• Marcus Rashford speaks at a press conference in Melbourne on July 14, 2022, ahead of Manchester United's pre-season match against Melbourne Victory. AFP
    Marcus Rashford speaks at a press conference in Melbourne on July 14, 2022, ahead of Manchester United's pre-season match against Melbourne Victory. AFP
  • Marcus Rashford poses for a photo with members of various sporting clubs after a press conference in Melbourne. AFP
    Marcus Rashford poses for a photo with members of various sporting clubs after a press conference in Melbourne. AFP
  • Marcus Rashford leaves a press conference in Melbourne ahead of Manchester United's match against Melbourne Victory. AFP
    Marcus Rashford leaves a press conference in Melbourne ahead of Manchester United's match against Melbourne Victory. AFP
  • Victorian Sports Minister, Steve Dimopoulos, is given a jersey by Manchester United manager, Erik ten Hag and Marcus Rashford. Getty
    Victorian Sports Minister, Steve Dimopoulos, is given a jersey by Manchester United manager, Erik ten Hag and Marcus Rashford. Getty
  • Steve Dimopoulos has a conversation with Marcus Rashford and Erik ten Hag. Getty
    Steve Dimopoulos has a conversation with Marcus Rashford and Erik ten Hag. Getty
  • Marcus Rashford during a Manchester United media day at AAMI Park in Melbourne. Getty
    Marcus Rashford during a Manchester United media day at AAMI Park in Melbourne. Getty
  • MELBOURNE, AUSTRALIA - JULY 14: Victorian Sports Minister, Steve Dimopoulos meets Marcus Rashford of Manchester United and Manchester United coach, Erik ten Hag during a Manchester United media opportunity at AAMI Park on July 14, 2022 in Melbourne, Australia. (Photo by Robert Cianflone / Getty Images)
    MELBOURNE, AUSTRALIA - JULY 14: Victorian Sports Minister, Steve Dimopoulos meets Marcus Rashford of Manchester United and Manchester United coach, Erik ten Hag during a Manchester United media opportunity at AAMI Park on July 14, 2022 in Melbourne, Australia. (Photo by Robert Cianflone / Getty Images)

Rashford 'in a good place' and ready to start fresh under new Man United manager Ten Hag


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Marcus Rashford said he is in a "good place" and is looking forward to a "fresh start" at Manchester United under new manager Erik ten Hag as the forward aims to leave last season's disappointments in the past.

Rashford endured a difficult 2021/22 season, which began with the England international missing the first two months of the campaign following shoulder surgery. When Rashford did return, he struggled for form, scoring just five goals in 31 matches in all competitions and was dropped from the England squad.

But the 24-year-old striker has been working hard over the summer and, now injury free, is taking part in his first full pre-season tour since breaking into the senior United squad.

"For me, it's a fresh start and something I'm looking forward to," he said in Melbourne ahead of their tour game against Melbourne Victory, after a 4-0 win over Liverpool in Bangkok this week.

"I'm in a good place right now. I'm just looking forward to getting more games under my belt."

The good place comes courtesy of a rare, prolonged summer break with no international duty, with this year's World Cup in Qatar moved to November.

  • Darwin Nunez of Liverpool battles for the ball against Alex Telles of Manchester United during the second half of their pre-season friendly at the Rajamangala National Stadium in Bangkok, Thailand, on July 12, 2022. Getty
    Darwin Nunez of Liverpool battles for the ball against Alex Telles of Manchester United during the second half of their pre-season friendly at the Rajamangala National Stadium in Bangkok, Thailand, on July 12, 2022. Getty
  • Alex Telles of Manchester United wins a header against Mohamed Salah of Liverpool. Getty
    Alex Telles of Manchester United wins a header against Mohamed Salah of Liverpool. Getty
  • Anthony Martial scores Manchester United's third goal. Getty
    Anthony Martial scores Manchester United's third goal. Getty
  • Manchester United's Anthony Martial, right, celebrates with midfielder Bruno Fernandes after scoring Manchester United's third goal. AFP
    Manchester United's Anthony Martial, right, celebrates with midfielder Bruno Fernandes after scoring Manchester United's third goal. AFP
  • Jadon Sancho, second right, celebrates with his Manchester United teammates after scoring their first goal against Liverpool. Getty
    Jadon Sancho, second right, celebrates with his Manchester United teammates after scoring their first goal against Liverpool. Getty
  • Darwin Nunez of Liverpool during the second half of the pre-season friendly against Manchester United in Bangkok. Getty
    Darwin Nunez of Liverpool during the second half of the pre-season friendly against Manchester United in Bangkok. Getty
  • Manchester United's new signing Tyrell Malacia during the pre-season friendly against Liverpool. Getty
    Manchester United's new signing Tyrell Malacia during the pre-season friendly against Liverpool. Getty
  • Isaac Mabaya of Liverpool competes with Marcus Rashford of Manchester United. Getty
    Isaac Mabaya of Liverpool competes with Marcus Rashford of Manchester United. Getty
  • Manchester United's Anthony Martial and Liverpool defender Joe Gomez battle. AFP
    Manchester United's Anthony Martial and Liverpool defender Joe Gomez battle. AFP
  • Manchester United goalkeeper David de Gea dives to try to save a shot. AFP
    Manchester United goalkeeper David de Gea dives to try to save a shot. AFP
  • Fabinho of Liverpool and Facundo Pellistri of Manchester United. Getty
    Fabinho of Liverpool and Facundo Pellistri of Manchester United. Getty
  • Facundo Pellistri of Manchester United celebrates after scoring his team's fourth goal against Liverpool. Getty
    Facundo Pellistri of Manchester United celebrates after scoring his team's fourth goal against Liverpool. Getty
  • Liverpool's Dutch defender Virgil van Dijk during the friendly against Manchester United. AFP
    Liverpool's Dutch defender Virgil van Dijk during the friendly against Manchester United. AFP
  • Manchester United manager Erik Ten Hag during the friendly against Liverpool. AFP
    Manchester United manager Erik Ten Hag during the friendly against Liverpool. AFP
  • Donny van de Beek of Manchester United jumps with Andrew Robertson of Liverpool. Getty
    Donny van de Beek of Manchester United jumps with Andrew Robertson of Liverpool. Getty
  • Manchester United's Diogo Dalot in action with Liverpool's Luis Diaz. Reuters
    Manchester United's Diogo Dalot in action with Liverpool's Luis Diaz. Reuters
  • Manchester United's Fred celebrates scoring his side's goal against Liverpool. AFP
    Manchester United's Fred celebrates scoring his side's goal against Liverpool. AFP
  • Liverpool manager Jurgen Klopp during the friendly against Manchester United. EPA
    Liverpool manager Jurgen Klopp during the friendly against Manchester United. EPA
  • Diogo Dalot of Manchester United pressures Fabio Carvalho of Liverpool. Getty
    Diogo Dalot of Manchester United pressures Fabio Carvalho of Liverpool. Getty
  • Liverpool's defender Trent Alexander-Arnold takes a free kick against Manchester United. AFP
    Liverpool's defender Trent Alexander-Arnold takes a free kick against Manchester United. AFP
  • Liverpool's Alex Oxlade-Chamberlain on the charge. AFP
    Liverpool's Alex Oxlade-Chamberlain on the charge. AFP
  • Liverpool's Leighton Clarkson in action. AFP
    Liverpool's Leighton Clarkson in action. AFP
  • Manchester United's Anthony Martial in action with Liverpool's Nathaniel Phillips. Reuters
    Manchester United's Anthony Martial in action with Liverpool's Nathaniel Phillips. Reuters
  • Naby Keita of Liverpool controls the ball against Zidane Iqbal of Manchester United. Getty
    Naby Keita of Liverpool controls the ball against Zidane Iqbal of Manchester United. Getty
  • Left to right: Naby Keita, Fabinho and Thiago Alcantara of Liverpool react after conceding their fourth goal to Manchester United. Getty
    Left to right: Naby Keita, Fabinho and Thiago Alcantara of Liverpool react after conceding their fourth goal to Manchester United. Getty
  • Darwin Nunez, Fabinho and Thiago Alcantara of Liverpool after Manchester United's fourth goal. Getty
    Darwin Nunez, Fabinho and Thiago Alcantara of Liverpool after Manchester United's fourth goal. Getty
  • Bobby Clark of Liverpool tackles Victor Lindelof. Getty
    Bobby Clark of Liverpool tackles Victor Lindelof. Getty
  • Facundo Pellistri of Manchester United competes for the ball against Konstantinos Tsimikas of Liverpool. Getty
    Facundo Pellistri of Manchester United competes for the ball against Konstantinos Tsimikas of Liverpool. Getty
  • Joel Matip of Liverpool and Donny van de Beek of Manchester United. Getty
    Joel Matip of Liverpool and Donny van de Beek of Manchester United. Getty
  • Manchester United's Portuguese defender Diogo Dalot. AFP
    Manchester United's Portuguese defender Diogo Dalot. AFP
  • Manchester United's Bruno Fernandes. Reuters
    Manchester United's Bruno Fernandes. Reuters
  • Liverpool's Harvey Elliott in action with Manchester United's Fred. Reuters
    Liverpool's Harvey Elliott in action with Manchester United's Fred. Reuters

"It's been a bit unnatural for me to have such a long break in the summer, just under four weeks, and I could have a break physically and mentally," Rashford said.

"It's massive to have a full pre-season. This is the first year I've been with the team from the beginning and I already feel a lot better.

"I think the first two-and-a-half weeks of training have been good, we're [United] a lot fitter than we were last season and also we're making mistakes along the way so we have a lot of room for improvement."

Asked about his confidence after a season in which United finished sixth in the Premier League, Rashford said it was never easy playing on an underperforming team.

"I always say to myself it's a lot easier to make mistakes in a team that's winning," he said. "The last game against Liverpool for example we won but we made a lot of mistakes. Individually it's the same. When you're losing it's difficult — we're all sportsmen and we don't like to lose.

"When that happens you have to refocus and try to win the next game. It's a big club we play for and we're expected to win and we have to work hard to improve."

Man United 2021/22 season ratings

  • 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
The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

MATCH INFO

Chelsea 1
Alonso (62')

Huddersfield Town 1
Depoitre (50')

UAE jiu-jitsu squad

Men: Hamad Nawad and Khalid Al Balushi (56kg), Omar Al Fadhli and Saeed Al Mazroui (62kg), Taleb Al Kirbi and Humaid Al Kaabi (69kg), Mohammed Al Qubaisi and Saud Al Hammadi (70kg), Khalfan Belhol and Mohammad Haitham Radhi (85kg), Faisal Al Ketbi and Zayed Al Kaabi (94kg)

Women: Wadima Al Yafei and Mahra Al Hanaei (49kg), Bashayer Al Matrooshi and Hessa Al Shamsi (62kg)

The specs

Engine: 6.2-litre V8

Transmission: ten-speed

Power: 420bhp

Torque: 624Nm

Price: Dh325,125

On sale: Now

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

Squads

Australia: Finch (c), Agar, Behrendorff, Carey, Coulter-Nile, Lynn, McDermott, Maxwell, Short, Stanlake, Stoinis, Tye, Zampa

India: Kohli (c), Khaleel, Bumrah, Chahal, Dhawan, Shreyas, Karthik, Kuldeep, Bhuvneshwar, Pandey, Krunal, Pant, Rahul, Sundar, Umesh

Company name: Farmin

Date started: March 2019

Founder: Dr Ali Al Hammadi 

Based: Abu Dhabi

Sector: AgriTech

Initial investment: None to date

Partners/Incubators: UAE Space Agency/Krypto Labs 

Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.

Based: Riyadh

Offices: UAE, Vietnam and Germany

Founded: September, 2020

Number of employees: 70

Sector: FinTech, online payment solutions

Funding to date: $116m in two funding rounds  

Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices

UAE currency: the story behind the money in your pockets
Oscars in the UAE

The 90th Academy Awards will be aired in the UAE from 3.30am on Monday, March 5 on OSN, with the ceremony starting at 5am

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

if you go

The flights

Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.

The hotel

Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.

The tour

Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg

Banthology: Stories from Unwanted Nations
Edited by Sarah Cleave, Comma Press

RESULTS
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Marathon results

Men:

 1. Titus Ekiru(KEN) 2:06:13 

2. Alphonce Simbu(TAN) 2:07:50 

3. Reuben Kipyego(KEN) 2:08:25 

4. Abel Kirui(KEN) 2:08:46 

5. Felix Kemutai(KEN) 2:10:48  

Women:

1. Judith Korir(KEN) 2:22:30 

2. Eunice Chumba(BHR) 2:26:01 

3. Immaculate Chemutai(UGA) 2:28:30 

4. Abebech Bekele(ETH) 2:29:43 

5. Aleksandra Morozova(RUS) 2:33:01  

The 10 Questions
  • Is there a God?
  • How did it all begin?
  • What is inside a black hole?
  • Can we predict the future?
  • Is time travel possible?
  • Will we survive on Earth?
  • Is there other intelligent life in the universe?
  • Should we colonise space?
  • Will artificial intelligence outsmart us?
  • How do we shape the future?
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The Orwell Prize for Political Writing

Twelve books were longlisted for The Orwell Prize for Political Writing. The non-fiction works cover various themes from education, gender bias, and the environment to surveillance and political power. Some of the books that made it to the non-fiction longlist include: 

  • Appeasing Hitler: Chamberlain, Churchill and the Road to War by Tim Bouverie
  • Some Kids I Taught and What They Taught Me by Kate Clanchy
  • Invisible Women: Exposing Data Bias in a World Designed for Men by Caroline Criado Perez
  • Follow Me, Akhi: The Online World of British Muslims by Hussein Kesvani
  • Guest House for Young Widows: Among the Women of ISIS by Azadeh Moaveni
UAE tour of the Netherlands

UAE squad: Rohan Mustafa (captain), Shaiman Anwar, Ghulam Shabber, Mohammed Qasim, Rameez Shahzad, Mohammed Usman, Adnan Mufti, Chirag Suri, Ahmed Raza, Imran Haider, Mohammed Naveed, Amjad Javed, Zahoor Khan, Qadeer Ahmed
Fixtures:
Monday, 1st 50-over match
Wednesday, 2nd 50-over match
Thursday, 3rd 50-over match

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Washmen Profile

Date Started: May 2015

Founders: Rami Shaar and Jad Halaoui

Based: Dubai, UAE

Sector: Laundry

Employees: 170

Funding: about $8m

Funders: Addventure, B&Y Partners, Clara Ventures, Cedar Mundi Partners, Henkel Ventures

Hamilton’s 2017

Australia - 2nd; China - 1st; Bahrain - 2nd; Russia - 4th; Spain - 1st; Monaco - 7th; Canada - 1st; Azerbaijan - 5th; Austria - 4th; Britain - 1st; Hungary - 4th; Belgium - 1st; Italy - 1st; Singapore - 1st; Malaysia - 2nd; Japan - 1st; United States - 1st; Mexico - 9th

What is a Ponzi scheme?

A fraudulent investment operation where the scammer provides fake reports and generates returns for old investors through money paid by new investors, rather than through ligitimate business activities.

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SHAITTAN
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Infobox

Western Region Asia Cup Qualifier, Al Amerat, Oman

The two finalists advance to the next stage of qualifying, in Malaysia in August

Results

UAE beat Iran by 10 wickets

Kuwait beat Saudi Arabia by eight wickets

Oman beat Bahrain by nine wickets

Qatar beat Maldives by 106 runs

Monday fixtures

UAE v Kuwait, Iran v Saudi Arabia, Oman v Qatar, Maldives v Bahrain

Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

Thank You for Banking with Us

Director: Laila Abbas

Starring: Yasmine Al Massri, Clara Khoury, Kamel El Basha, Ashraf Barhoum

Rating: 4/5

UAE currency: the story behind the money in your pockets
Jurassic%20Park
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'The Ice Road'

Director: Jonathan Hensleigh
Stars: Liam Neeson, Amber Midthunder, Laurence Fishburne

2/5

Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now

Updated: July 14, 2022, 8:59 AM