• Marcus Rashford of Manchester United celebrates scoring in the friendly against Melbourne Victory at the Melbourne Cricket Ground on Friday, July 15, 2022. EPA
    Marcus Rashford of Manchester United celebrates scoring in the friendly against Melbourne Victory at the Melbourne Cricket Ground on Friday, July 15, 2022. EPA
  • Manchester United's Alex Telles, left, congratulated teammate Marcus Rashford after scoring his team's third goal. AP
    Manchester United's Alex Telles, left, congratulated teammate Marcus Rashford after scoring his team's third goal. AP
  • Anthony Martial of Manchester United controls the ball against Melbourne Victory. AFP
    Anthony Martial of Manchester United controls the ball against Melbourne Victory. AFP
  • Manchester United's Scott McTominay, centre, is congratulated by teammates after scoring his team's first goal. AP
    Manchester United's Scott McTominay, centre, is congratulated by teammates after scoring his team's first goal. AP
  • Manchester United's Scott McTominay battles for the ball. AP
    Manchester United's Scott McTominay battles for the ball. AP
  • Harry Maguire of Manchester United with fans at the Melbourne Cricket Ground. EPA
    Harry Maguire of Manchester United with fans at the Melbourne Cricket Ground. EPA
  • Manchester United manager Erik ten Hag speaks with Luke Shaw. AFP
    Manchester United manager Erik ten Hag speaks with Luke Shaw. AFP

Maguire keen to get Man United 'back to winning trophies' after last season's 'setback'


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Manchester United captain Harry Maguire said he is looking to the future and is determined to put behind him a "disappointing year" by leading the club back into trophy contention.

As the world's most expensive defender and captain at one of football's biggest clubs, Maguire and his performances were pored over in great detail during a chastening campaign for all connected to United, leading to questions about his future not only as captain but his place in the team.

But new United manager Erik ten Hag backed the £80 million centre-back when confirming he would retain the captain’s armband and the 29-year-old England international is driven to kick on.

“Listen, last year was disappointing,” Maguire said. “As an individual I didn’t play well and as team we certainly didn’t play well.

“But a good career can last 10 to 15 years and you’re never going to have every year where it’s plain sailing and you don’t have any difficulties. You’re going to have to fight, you’re going to have setbacks and last year was certainly a setback for myself on my career path.

“But it’s behind us now and we look forward to the future and getting this club back to winning trophies, which is what it’s all about.”

Maguire was speaking at a fan event in Melbourne during United’s pre-season tour of Thailand and Australia.

Ten Hag has so far overseen victories against Liverpool and Melbourne Victory, with friendlies against Crystal Palace at the MCG and Aston Villa in Perth still to come.

The demanding Dutchman’s fingerprints have been visible in the performances to date and his work at the club has impressed the squad.

Harry Maguire during Manchester United's pre-Season friendly match against Melbourne Victory. Getty
Harry Maguire during Manchester United's pre-Season friendly match against Melbourne Victory. Getty

“It’s been tough,” Maguire said. “The running has been hard but we’re really looking forward to the season.

“Everyone – the players, the club – know last year was nowhere near good enough but it’s a fresh start and we’ve got a big season ahead.

“Erik and his coaching staff are bringing their ideas and the first two games you’ve seen little glimpses of the principals.

“We’re working towards being ready for that first Premier League game, that’s what matters. Everything we’re doing now is building for that first game.”

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

Manchester United v Liverpool

Premier League, kick off 7.30pm (UAE)

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Updated: July 17, 2022, 6:19 AM