• Marcus Rashford celebrates scoring Manchester United's second goal in the 2-1 Premier League win against Manchester City at Old Trafford on January 14, 2023. EPA
    Marcus Rashford celebrates scoring Manchester United's second goal in the 2-1 Premier League win against Manchester City at Old Trafford on January 14, 2023. EPA
  • United's Marcus Rashford scores their second goal past Manchester City's Ederson. Reuters
    United's Marcus Rashford scores their second goal past Manchester City's Ederson. Reuters
  • Manchester United manager Erik ten Hag celebrates after the match. Reuters
    Manchester United manager Erik ten Hag celebrates after the match. Reuters
  • Marcus Rashford celebrates with teammates. Reuters
    Marcus Rashford celebrates with teammates. Reuters
  • Marcus Rashford celebrates scoring United's second goal. PA
    Marcus Rashford celebrates scoring United's second goal. PA
  • Manchester United's Bruno Fernandes celebrates levelling at 1-1 with Casemiro and Antony. Reuters
    Manchester United's Bruno Fernandes celebrates levelling at 1-1 with Casemiro and Antony. Reuters
  • Fernandes scores the equalising goal past Manchester City goalkeeper Ederson. AFP
    Fernandes scores the equalising goal past Manchester City goalkeeper Ederson. AFP
  • City's Jack Grealish celebrates scoring the opening goal. AFP
    City's Jack Grealish celebrates scoring the opening goal. AFP
  • Jack Grealish scores with a header past goalkeeper David De Gea. Getty
    Jack Grealish scores with a header past goalkeeper David De Gea. Getty
  • Tyrell Malacia of Manchester United is challenged by City's Riyad Mahrez. Getty
    Tyrell Malacia of Manchester United is challenged by City's Riyad Mahrez. Getty
  • City's Erling Haaland see's his shot blocked by Fred and Casemiro. PA
    City's Erling Haaland see's his shot blocked by Fred and Casemiro. PA
  • City's Erling Haaland in action. Reuters
    City's Erling Haaland in action. Reuters
  • City's Kevin De Bruyne passes while under pressure from Fred. Getty
    City's Kevin De Bruyne passes while under pressure from Fred. Getty
  • United's Marcus Rashford goes down with an injury. Getty
    United's Marcus Rashford goes down with an injury. Getty
  • City coach Pep Guardiola gestures next to United's Erik ten Hag. AP
    City coach Pep Guardiola gestures next to United's Erik ten Hag. AP
  • City's Phil Foden is replaced by Jack Grealish. Getty
    City's Phil Foden is replaced by Jack Grealish. Getty

Manchester United stun City in thrilling derby to gatecrash Premier League title race


  • English
  • Arabic

Manchester United are very much serious Premier League title contenders again for the first time in what seems like an eternity after their impressive 2-1 comeback victory against Manchester City on Saturday.

Marcus Rashford continued his remarkable rise from the depths of despair last season to the most potent goalscorer in the league, boasting a recent record that Erling Haaland would be proud of as he scored for a seventh successive match to settle a pulsating derby clash.

But there were heroes all over the pitch, from Luke Shaw proving to be one of the best makeshift central defenders in the game once more, to Casemiro, the Roy Keane replacement United have been waiting for too long.

Trailing 1-0 to a supreme unit like City would have seen previous post-Sir Alex Ferguson managers dead and buried, but goals from Bruno Fernandes and Rashford kept Erik ten Hag's stars on their path back to the summit of the game as they moved to within a point of the champions.

It would be a monumental effort for Ten Hag to overturn Arsenal’s lead, but the fact they are even in the title conversation is remarkable.

The first half was a defensive masterclass from Ten Hag, a lesson to the rest of the Premier League in how to stifle City and counter their high press.

The United boss was unequivocal in his pre-match programme notes calling for zero complacency, and defensively, that is what he got in the opening period.

A backline that last conceded a home league goal against Arsenal in early September never looked troubled by goalscoring phenomenon Haaland and his teammates.

With Fred as an extra man in midfield, Shaw again looking at home as a centre-back, and Casemiro a near-impenetrable wall ahead of the defence, City did not get a sniff, with all the goalmouth action down the other end.

Rashford should really have opened the scoring when rounding a wayward Ederson midway through the first half, but saw a tame strike blocked on the line by Manuel Akanji.

The in-form England forward was then thwarted by Ederson at his feet as United continue to press.

The second half, however, was a very different story. Even though Antony Martial was ineffective in the extreme in the opening period, his withdrawal at half time left United without a strike focal point, making them much less of a threat. Something City jumped on with relish.

Ten Hag could have done with new loan signing Wout Weghorst, who was only able watch from the stands, as a cross from Kevin De Bruyne landed on the head of Grealish, who could not miss just after the hour mark. Not a bad way to introduce yourself to the match, 193 seconds after coming on for the fruitless Phil Foden.

Trailing at home in the league was an unfamiliar feeling for United, and the masses grew restless as the final ball from Fernandes and Christian Eriksen failed to find a target. The options ahead of the pair, in fairness, were conspicuous by their absence.

Ten Hag’s United, however, are a very different beast altogether, complete with players who do not know when they are beaten.

The personification of this new-found grit is Casemiro, who kept United pushing, providing a perfect pass for Fernandes to level with 12 minutes to go, even though Rashford was initially flagged offside.

But there was nothing wrong with Rashford’s winner, as he found the net for the ninth successive match at Old Trafford, on the end of a brilliant low cross from supersub Alejandro Garnacho.

The champions never looked like finding a late leveller, as United held on for only their second home league win over City in eight attempts.

The celebrations were wild, with Raphael Varane the ringleader, throwing the punches to the crowd. The title race, in this part of Manchester, is finally back in the vernacular.

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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

The Details

Article 15
Produced by: Carnival Cinemas, Zee Studios
Directed by: Anubhav Sinha
Starring: Ayushmann Khurrana, Kumud Mishra, Manoj Pahwa, Sayani Gupta, Zeeshan Ayyub
Our rating: 4/5 

Updated: January 14, 2023, 3:01 PM