• Harry Maguire and Marcus Rashford in action during a Manchester United training session at Carrington. All pictures Getty
    Harry Maguire and Marcus Rashford in action during a Manchester United training session at Carrington. All pictures Getty
  • Manchester United's Cristiano Ronaldo takes part in a training session ahead of the Premier League clash against Liverpool.
    Manchester United's Cristiano Ronaldo takes part in a training session ahead of the Premier League clash against Liverpool.
  • Lisandro Martinez takes part in the United training session.
    Lisandro Martinez takes part in the United training session.
  • James Garner, Scott McTominay, Christian Eriksen and Charlie McNeill on the run.
    James Garner, Scott McTominay, Christian Eriksen and Charlie McNeill on the run.
  • Cristiano Ronaldo on his toes in training.
    Cristiano Ronaldo on his toes in training.
  • Marcus Rashford, Harry Maguire and Luke Shaw prepare to face Liverpool.
    Marcus Rashford, Harry Maguire and Luke Shaw prepare to face Liverpool.
  • Charlie Savage and Donny van de Beek during a first team training session at Carrington.
    Charlie Savage and Donny van de Beek during a first team training session at Carrington.
  • Marcus Rashford in training.
    Marcus Rashford in training.

Bottom-of-the-table Manchester United tune up for Liverpool clash - in pictures


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Manchester United find themselves in the unusual position of propping up the Premier League, battered by takeover talk, uncertainty about the future of their superstar forward, and desperate for new recruits.

It's a tough start for new manager Erik ten Hag after losing the first two games, at home to Brighton and the thrashing at Brentford - and next up it's the small matter of an Old Trafford test against bitter rivals Liverpool.

His players - particularly skipper Harry Maguire - have come in for a barrage of criticism for their early form, and have been trying to rectify some of their problems on the training pitch ahead of Monday night's huge encounter.

Cristiano Ronaldo was one of the stars putting the work in, but whether he remains at the club after the transfer window shuts on September 1 remains to be seen. The Portuguese star has accused the media of spreading "lies" regarding his future at Old Trafford.

Meanwhile, the club is working hard to bring in new faces, with links to Real Madrid's Brazilian midfielder Casemiro, Barcelona's Frenkie de Jong, and Juventus star Adrien Rabiot.

And on top of that, a spokesman for British billionaire Jim Ratcliffe said the businessman is "definitely a potential buyer" of United if they are put up for sale by the Glazer family.

The current United stars will be under further scrutiny when they face Liverpool, followed by a trip to Southampton next weekend. To see them in training, see the gallery above. To view the next image, just swipe.

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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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Dir: Jesse Peretz
Starring: Chris O'Dowd, Rose Byrne, Ethan Hawke​​​​​​​
​​​​​​​Two stars

Updated: August 18, 2022, 9:23 AM