Nathan Ake is set to sign a new long-term contract with Manchester City amid the Dutch defender's best and most productive season at the club.
Ake, 28, spent his first two years at City very much as a squad player, making 10 and 14 Premier League starts in the previous two seasons, but has emerged as a key player this campaign with 36 appearances in all competitions.
The Netherlands international, who is currently sidelined with a hamstring injury, has been a consistent and reliable performer in the City defence, earning the praise and trust of fans and his manager Pep Guardiola.
And his growing importance to the squad it will lead to the offer of a fresh deal, keeping him at City during his peak years and into his thirties.
While Erling Haaland, Kevin De Bruyne, and Jack Grealish have taken the limelight as Premier League-leaders City chase the treble, Ake's contribution to the team has not gone unnoticed, particularly inside the club.
“All Nathan’s actions with the ball are clever,” Guardiola said. “When he hasn’t played there was never any complaints, just a desire to get better and a desire to learn what the team needs. He is a generous player with great commitment to the club.”
Ake has admitted that he has taken time to attune to his manager’s playbook but knows he is there now, on the same page and enjoying every minute of the synchronicity.
Fulham 1 Man City 2: Player ratings
“Pep is very specific, tactically he knows exactly what he wants. Some people take it in quickly, some it takes a little bit longer, for me maybe it took a little bit longer, but once you get it you get it. This season everything has just clicked and I have just grown. The manager has helped me a lot with it,” he said.
“The way we play is a combination of both anyway and you have to be versatile. I know what the manager expects of me and I love it.”
Ake will not the only City defender getting a new deal, with highly rated teenager Rico Lewis also set for an improved contract tying him to the champions for years to come.
The 18-year-old full-back, who has represented England at all levels from Under-16 to Under-21, has been at City since he was eight years old. He made his Premier League debut last August and his Champions League bow two months later. He subsequently became City’s youngest ever UCL scorer with a goal against Sevilla.
While senior starts have become less frequent as the season wore on, Lewis remains an integral part of the squad and will reap his reward at the end of the campaign with a bumper pay rise.
“He has the ability to make the team play better,” Guardiola said. “That’s not an easy thing to find. Defensively, he understands the game, he’s so clever.”
That was a view echoed by seasoned England international Kyle Walker who has, on occasion, been competing for a place with the youngster 14 years his junior.
“I think Rico is unbelievable,” said Walker. “The way his brain works for a young player is fantastic.”
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 five pillars of Islam
Walls
Louis Tomlinson
3 out of 5 stars
(Syco Music/Arista Records)
In numbers
1,000 tonnes of waste collected daily:
- 800 tonnes converted into alternative fuel
- 150 tonnes to landfill
- 50 tonnes sold as scrap metal
800 tonnes of RDF replaces 500 tonnes of coal
Two conveyor lines treat more than 350,000 tonnes of waste per year
25 staff on site
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The biog
Name: Dhabia Khalifa AlQubaisi
Age: 23
How she spends spare time: Playing with cats at the clinic and feeding them
Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need
Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman
Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs
Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing
GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
'Cheb%20Khaled'
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FIXTURES
December 28
Stan Wawrinka v Pablo Carreno Busta, 5pm
Milos Raonic v Dominic Thiem, no earlier then 7pm
December 29 - semi-finals
Rafael Nadal v Stan Wawrinka / Pablo Carreno Busta, 5pm
Novak Djokovic v Milos Raonic / Dominic Thiem, no earlier then 7pm
December 30
3rd/4th place play-off, 5pm
Final, 7pm