• Manchester United attacker Cristiano Ronaldo reacts after an opportunity goes begging in the first half of the goalless draw with Newcastle United at Old Trafford on October 16, 2022. Getty
    Manchester United attacker Cristiano Ronaldo reacts after an opportunity goes begging in the first half of the goalless draw with Newcastle United at Old Trafford on October 16, 2022. Getty
  • Newcastle striker Callum Wilson has an attempt on goal in first half of the Premier League match at Old Trafford. PA
    Newcastle striker Callum Wilson has an attempt on goal in first half of the Premier League match at Old Trafford. PA
  • Cristiano Ronaldo is booked by referee Craig Pawson. Getty
    Cristiano Ronaldo is booked by referee Craig Pawson. Getty
  • Newcastle manager Eddie Howe, right. Getty
    Newcastle manager Eddie Howe, right. Getty
  • Joelinton heads against the post in first half. EPA
    Joelinton heads against the post in first half. EPA
  • Manchester United's Cristiano Ronaldo has the ball in back of net but had been caught offside. Reuters
    Manchester United's Cristiano Ronaldo has the ball in back of net but had been caught offside. Reuters
  • Newcastle midfielder Bruno Guimaraes is tackled by Casemiro of Manchester United. Getty
    Newcastle midfielder Bruno Guimaraes is tackled by Casemiro of Manchester United. Getty
  • Bruno Fernandes misses a header for Manchester United. EPA
    Bruno Fernandes misses a header for Manchester United. EPA
  • Manchester United's Cristiano Ronaldo shoots at goal under pressure from Kieran Trippier of Newcastle. PA
    Manchester United's Cristiano Ronaldo shoots at goal under pressure from Kieran Trippier of Newcastle. PA
  • Manchester United manager Erik ten Hag with Bruno Fernandes. Reuters
    Manchester United manager Erik ten Hag with Bruno Fernandes. Reuters
  • Former Manchester United manager Sir Alex Ferguson greets Cristiano Ronaldo before the game. EPA
    Former Manchester United manager Sir Alex Ferguson greets Cristiano Ronaldo before the game. EPA

Conte won't write off Cristiano Ronaldo as Tottenham take on Man United at Old Trafford


Ian Hawkey
  • English
  • Arabic

There have been plenty of experts consulted lately about Cristiano Ronaldo’s value and his remaining match-winning capabilities in this, his 21st year as a senior player. A handful, voters for the Ballon d’Or, recognised that he still had enough to rank as the world’s 20th best footballer during 2021/22.

A day before Monday’s ceremony for the award, pundits had been opining on Ronaldo’s ostentatious grumbles at being substituted in the second half of Manchester United’s goalless draw with Newcastle United.

One expert declining to offer a critical view on Ronaldo’s importance for his club is Antonio Conte, who takes Tottenham Hotspur to Old Trafford Wednesday evening.

“I am the last person who should answer this question,” joked the Spurs manager on being asked about Ronaldo’s current status. “Last season he scored a hat-trick against us! We lost 3-2 to him, not to Manchester United. So, fingers crossed this time.”

Ronaldo’s three goals against Tottenham back in mid-March can look, in the sweep of events since, like the last bulkhead against a tide of personal decline.

The last meeting of the clubs briefly cast the Portuguese as the saviour United believed they had retrieved when he returned to club for a second spell. He gave them the lead with a superb drive from outside the Tottenham penalty area. He restored the lead with a right-place-right-time tap-in. He guaranteed the three points after a second Spurs equaliser with a thumping header.

  • Cristiano Ronaldo celebrates after scoring his and Manchester United's third goal in the 3-2 Premier League win against Tottenham at Old Trafford, AFP
    Cristiano Ronaldo celebrates after scoring his and Manchester United's third goal in the 3-2 Premier League win against Tottenham at Old Trafford, AFP
  • Manchester United German coach Ralf Rangnick embraces Cristiano Ronaldo. AFP
    Manchester United German coach Ralf Rangnick embraces Cristiano Ronaldo. AFP
  • Cristiano Ronaldo celebrates after the match. Reuters
    Cristiano Ronaldo celebrates after the match. Reuters
  • Cristiano Ronaldo celebrates scoring Manchester United's first goal against Tottenham at Old Trafford. Reuters
    Cristiano Ronaldo celebrates scoring Manchester United's first goal against Tottenham at Old Trafford. Reuters
  • Ronaldo opens the scoring at Old Trafford. PA
    Ronaldo opens the scoring at Old Trafford. PA
  • Harry Kane levels the scores from the penalty spot. Getty
    Harry Kane levels the scores from the penalty spot. Getty
  • Harry Kane celebrates with Sergio Reguilon after scoring from the penalty spot. PA
    Harry Kane celebrates with Sergio Reguilon after scoring from the penalty spot. PA
  • Cristiano Ronaldo scores his and United's second. EPA
    Cristiano Ronaldo scores his and United's second. EPA
  • Cristiano Ronaldo celebrates with his teammates after scoring his second goal. PA
    Cristiano Ronaldo celebrates with his teammates after scoring his second goal. PA
  • Tottenham's Cristian Romero of reacts after an own goal by Harry Maguire levels the scores at 2-2. Getty
    Tottenham's Cristian Romero of reacts after an own goal by Harry Maguire levels the scores at 2-2. Getty
  • Cristiano Ronaldo celebrates scoring his hat-trick. Reuters
    Cristiano Ronaldo celebrates scoring his hat-trick. Reuters
  • Ronaldo celebrates scoring the winner. Reuters
    Ronaldo celebrates scoring the winner. Reuters
  • Alex Telles celebrates after Ronaldo's third. AP
    Alex Telles celebrates after Ronaldo's third. AP

Two matches later, Ronaldo scored another match-winning hat-trick, against Norwich City, part of a sequence of nine league goals in six games. He was named the Premier League’s Player of the Month.

A top-four finish was then still a United target until their season’s stop-start momentum wheezed again. Part of the reason Conte can look back with a light-hearted laugh on the day Ronaldo performed his one-man destruction is that Tottenham later overtook United in the race for Champions League qualification.

After Ronaldo struck his hat-trick, Spurs had been left trailing fifth-placed United by five points and by three rungs in the table.

That seems a while ago, given that Conte’s Tottenham are now compiling a best-ever start to a Premier League season. For all the positive signals that Erik ten Hag, the new manager, has generated over a run of five United wins in seven league outings, his team look light on goalscoring punch ahead of an intense few days.

After he cut short, on 72 minutes, Ronaldo’s second start of the league campaign against Newcastle, the United manager explained the decision as part of a strategy to keep his attacking players fresh, with Spurs at home then a trip to Chelsea on Saturday.

Ten Hag will have uses for Ronaldo, who made plain his desire to leave Manchester during the summer and has one league goal in 2022/23, across those games, and he knows the player well enough not to be too concerned by the head-shaking and muttering that followed his substitution against Newcastle.

He imagined Ronaldo would watch his replacement Marcus Rashford head wide and Fred miss tucking home a cross, believing that if he, CR7, had been on the end of either opportunity, he would have scored both times.

Man United 0 Newcastle 0 - player ratings

  • MANCHESTER UNITED RATINGS: David de Gea 6: Presented with an award by Sir Alex Ferguson for 500 United games before match. Couple of poor balls out but his crossbar and post saved him from Joelinton. Poor ball out to Fred just after break led to Newcastle attack. Not one of his better displays. PA
    MANCHESTER UNITED RATINGS: David de Gea 6: Presented with an award by Sir Alex Ferguson for 500 United games before match. Couple of poor balls out but his crossbar and post saved him from Joelinton. Poor ball out to Fred just after break led to Newcastle attack. Not one of his better displays. PA
  • Diogo Dalot 6: Accurate cross to Bruno just before break, but not as effective as his opposite Trippier. Dalot has played every game and the lack of competition for his place shows. EPA
    Diogo Dalot 6: Accurate cross to Bruno just before break, but not as effective as his opposite Trippier. Dalot has played every game and the lack of competition for his place shows. EPA
  • Raphael Varane 7: First time he, Casemiro and Ronaldo started a game together since the 2018 Champions League final for Real Madrid. Headed away several Newcastle attacks and stopped a late break. Best defender in red. Getty
    Raphael Varane 7: First time he, Casemiro and Ronaldo started a game together since the 2018 Champions League final for Real Madrid. Headed away several Newcastle attacks and stopped a late break. Best defender in red. Getty
  • Lisandro Martinez 6: Cut out a dangerous third minute Newcastle attack, then won a ball in the opposition half to set up an attack soon after. Lost momentum in a 92nd minute attack by playing ball back to De Gea. Reuters
    Lisandro Martinez 6: Cut out a dangerous third minute Newcastle attack, then won a ball in the opposition half to set up an attack soon after. Lost momentum in a 92nd minute attack by playing ball back to De Gea. Reuters
  • Luke Shaw 7: Needed his aggression in feisty match. He’s playing well, but he was as downbeat as the rest after two dropped points at home. PA
    Luke Shaw 7: Needed his aggression in feisty match. He’s playing well, but he was as downbeat as the rest after two dropped points at home. PA
  • Fred 6: Got in dangerous forward areas early on but Newcastle’s box was congested. Didn’t play well in the first half and Eriksen’s absence and creativity was felt. Won ball to set Antony free on 73, then had a chance to win the game on with two minuteds left but put it wide. PA
    Fred 6: Got in dangerous forward areas early on but Newcastle’s box was congested. Didn’t play well in the first half and Eriksen’s absence and creativity was felt. Won ball to set Antony free on 73, then had a chance to win the game on with two minuteds left but put it wide. PA
  • Casemiro 6: Team didn’t play to his strengths in a first half when the home team had 61 per cent of possession but not the best chances. Booked after a double challenge in second half, the second of which was on Fraser. Lovely cross to Rashford on 94. Getty
    Casemiro 6: Team didn’t play to his strengths in a first half when the home team had 61 per cent of possession but not the best chances. Booked after a double challenge in second half, the second of which was on Fraser. Lovely cross to Rashford on 94. Getty
  • Bruno Fernandes 6: Tried to create in a physical game but wasn’t easy against a well organised and coached side. Headed over juste before break. Booked for a stupid foul on another Bruno (Guimaraes) in second half. Floored after a clash of head with Schar, then the moaning started... AP
    Bruno Fernandes 6: Tried to create in a physical game but wasn’t easy against a well organised and coached side. Headed over juste before break. Booked for a stupid foul on another Bruno (Guimaraes) in second half. Floored after a clash of head with Schar, then the moaning started... AP
  • Jadon Sancho 5: Needed a good game and he started well. Curled a shot high and wide after 12 minutes. Strong appeal for a penalty after he ran into the box on just before the hour, but once again disappointing and wasn’t replaced as only one sub was used. Reuters
    Jadon Sancho 5: Needed a good game and he started well. Curled a shot high and wide after 12 minutes. Strong appeal for a penalty after he ran into the box on just before the hour, but once again disappointing and wasn’t replaced as only one sub was used. Reuters
  • Antony 6: Shot wide and over after 17 minutes. Tussled with Burn (and came off better after the Newcastle defender was booked) but while his side has more space on the wings than in the centre, he was predictable. Weak shot on target on 60, then broke on 73 but was well challenged by an excellent defence. Getty
    Antony 6: Shot wide and over after 17 minutes. Tussled with Burn (and came off better after the Newcastle defender was booked) but while his side has more space on the wings than in the centre, he was predictable. Weak shot on target on 60, then broke on 73 but was well challenged by an excellent defence. Getty
  • Cristiano Ronaldo 5: Presented with an award by Sir Alex Ferguson pre-match for his 700 goals in club football. Didn’t quite happen for him in the first half. Put the ball in the net at the start of the second but was offside, then did the same 30 seconds later. Came off to light applause but no goals and only 22 touches all match. PA
    Cristiano Ronaldo 5: Presented with an award by Sir Alex Ferguson pre-match for his 700 goals in club football. Didn’t quite happen for him in the first half. Put the ball in the net at the start of the second but was offside, then did the same 30 seconds later. Came off to light applause but no goals and only 22 touches all match. PA
  • SUBS: Marcus Rashford (On for Ronaldo 72’) 5: The Mancunian didn’t start because he was ill. Hit a right footed 81st minute free-kick over. Ran free on the right with two minutes to go and, with the angle narrowing, played a ball across to Fred. Had a clear late chance with a header but failed to hit the target. EPA
    SUBS: Marcus Rashford (On for Ronaldo 72’) 5: The Mancunian didn’t start because he was ill. Hit a right footed 81st minute free-kick over. Ran free on the right with two minutes to go and, with the angle narrowing, played a ball across to Fred. Had a clear late chance with a header but failed to hit the target. EPA
  • NEWCASTLE RATINGS: Nick Pope 7: Important save with feet to deny Antony’s strike late in first half. Not particularly busy afternoon until late in game. Rounded by Rashford but Fred couldn’t finish from ball into box. Then relieved to see Rashford miss header in injury time. EPA
    NEWCASTLE RATINGS: Nick Pope 7: Important save with feet to deny Antony’s strike late in first half. Not particularly busy afternoon until late in game. Rounded by Rashford but Fred couldn’t finish from ball into box. Then relieved to see Rashford miss header in injury time. EPA
  • Kieran Trippier - 7: Such a constant and reliable threat with crosses into box, one of which resulted in Joelinton hitting woodwork twice. Looked like might have tough afternoon ahead as Sancho looked a danger early in game but England teammate’s threat quickly waned. Getty
    Kieran Trippier - 7: Such a constant and reliable threat with crosses into box, one of which resulted in Joelinton hitting woodwork twice. Looked like might have tough afternoon ahead as Sancho looked a danger early in game but England teammate’s threat quickly waned. Getty
  • Fabian Schar 8: Took some knocks at Old Trafford. Seemed to twist knee after blocking Ronaldo cross then slipping over off the pitch early on, then had clash of heads with Fernandes in second half – able to play on both times. Vital interception on Antony ball into box just before half-time. PA
    Fabian Schar 8: Took some knocks at Old Trafford. Seemed to twist knee after blocking Ronaldo cross then slipping over off the pitch early on, then had clash of heads with Fernandes in second half – able to play on both times. Vital interception on Antony ball into box just before half-time. PA
  • Sven Botman 8: Produced perfectly timed sliding tackle to stop Antony charging through on goal in first half, taking painful elbow to head in process. Latest classy performance from Dutch defender who looks at ease in English football. AP
    Sven Botman 8: Produced perfectly timed sliding tackle to stop Antony charging through on goal in first half, taking painful elbow to head in process. Latest classy performance from Dutch defender who looks at ease in English football. AP
  • Dan Burn 6: Playing ahead of Targett at left-back, big defender won header at back post in opening 10 minutes that home side managed to scramble clear. Booked for clipping heels of Ronaldo in first half and found the pace of Antony a challenge. PA
    Dan Burn 6: Playing ahead of Targett at left-back, big defender won header at back post in opening 10 minutes that home side managed to scramble clear. Booked for clipping heels of Ronaldo in first half and found the pace of Antony a challenge. PA
  • Sean Longstaff 7: Last-ditch sliding challenge did enough to put off Sancho as United player shot over early in game. An even better covering tackle in second half after Antony had beaten Burn for pace. AFP
    Sean Longstaff 7: Last-ditch sliding challenge did enough to put off Sancho as United player shot over early in game. An even better covering tackle in second half after Antony had beaten Burn for pace. AFP
  • Bruno Guimaraes 7: One of Premier League’s form players was not as influential going forward compared to recent games but still showed plenty of quality in middle of park. On receiving end of nasty tackle by Fernandes in second half that saw Portuguese booked. Reuters
    Bruno Guimaraes 7: One of Premier League’s form players was not as influential going forward compared to recent games but still showed plenty of quality in middle of park. On receiving end of nasty tackle by Fernandes in second half that saw Portuguese booked. Reuters
  • Joelinton 7: Hit woodwork twice in matter of seconds in first half with successive headers – one off crossbar, one off post and should have scored the second one. Getty
    Joelinton 7: Hit woodwork twice in matter of seconds in first half with successive headers – one off crossbar, one off post and should have scored the second one. Getty
  • Jacob Murphy 6: One surging run from halfway line, holding off challenge of Fernandes but could only fire off weak shot after 15 minutes. Little threat otherwise and hooked before hour mark. AFP
    Jacob Murphy 6: One surging run from halfway line, holding off challenge of Fernandes but could only fire off weak shot after 15 minutes. Little threat otherwise and hooked before hour mark. AFP
  • Miguel Almiron 7: Usual relentless workrate from Paraguayan, constantly snapping at heels - must be pain to play against. Blazed shot over bar after being set up on edge of box after clever corner. Reuters
    Miguel Almiron 7: Usual relentless workrate from Paraguayan, constantly snapping at heels - must be pain to play against. Blazed shot over bar after being set up on edge of box after clever corner. Reuters
  • Callum Wilson 7: Wanted penalty in opening 10 minutes after clumsy Varane challenge but no joy from referee or VAR. Dragged shot wide of target just after break when Magpies caught home team trying to play out from back. Getty
    Callum Wilson 7: Wanted penalty in opening 10 minutes after clumsy Varane challenge but no joy from referee or VAR. Dragged shot wide of target just after break when Magpies caught home team trying to play out from back. Getty
  • SUBS: Ryan Fraser (On for Murphy 59’) 6: On receiving end of poor tackle by Casemiro soon after coming on that saw Brazilian booked. Reuters
    SUBS: Ryan Fraser (On for Murphy 59’) 6: On receiving end of poor tackle by Casemiro soon after coming on that saw Brazilian booked. Reuters
  • Matt Targett (On for Burn 78’) N/A. Getty
    Matt Targett (On for Burn 78’) N/A. Getty
  • Joe Willock (On for Guimaraes 78’) N/A. PA
    Joe Willock (On for Guimaraes 78’) N/A. PA
  • Chris Wood (On for Wilson 78’) N/A. EPA
    Chris Wood (On for Wilson 78’) N/A. EPA
  • Jamaal Lascelles (On for Schar 90+1’) N/A. AP
    Jamaal Lascelles (On for Schar 90+1’) N/A. AP

Rashford had been suffering from illness ahead of the Newcastle game, while Antony Martial is recovering from a back problem. That helped push Ronaldo’s case to, unusually under Ten Hag, start a second game on the trot. A third start within a six-day period for the veteran would buck the season’s trend.

Conte says he’d rather see less of Ronaldo, 37, on this trip to Old Trafford, or at least a “more calm” version than in March. “He continues to make a difference,” said the Italian, paying tribute to Ronaldo for having “made the story of football in the last 15 years”.

And part of that story is a striking overall record against Spurs. They are one of his favourite punchbags. Against no English club has Ronaldo registered more of his 700 career goals. He has 14 against Tottenham in 20 matches, in only one of which – a 2017 Champions League group game for Real Madrid – did he finish on the losing side.

He’s the one member of the current United squad old enough to recall, from his previous spell, the era when the then United manager, Alex Ferguson, would prepare for playing Tottenham by dismissing them as fragile lightweights, with a now famous phrase: ‘Lads, it’s Spurs”.

Conte is entitled to smile about that. The Italian has not perfected Tottenham, but he has toughened them up.

Medicus AI

Started: 2016

Founder(s): Dr Baher Al Hakim, Dr Nadine Nehme and Makram Saleh

Based: Vienna, Austria; started in Dubai

Sector: Health Tech

Staff: 119

Funding: €7.7 million (Dh31m)

 

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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Updated: October 19, 2022, 3:54 AM