Manchester City's Oscar Bobb, second left, celebrates after scoring his side's second goal during a UEFA Youth League match against Leipzig at the Manchester City Academy Stadium on September 15, 2021. PA
Manchester City's Oscar Bobb, second left, celebrates after scoring his side's second goal during a UEFA Youth League match against Leipzig at the Manchester City Academy Stadium on September 15, 2021. PA
Manchester City's Oscar Bobb, second left, celebrates after scoring his side's second goal during a UEFA Youth League match against Leipzig at the Manchester City Academy Stadium on September 15, 2021. PA
Manchester City's Oscar Bobb, second left, celebrates after scoring his side's second goal during a UEFA Youth League match against Leipzig at the Manchester City Academy Stadium on September 15, 2021

Manchester City youngsters aim to shine in pre-season as launchpad to first-team progress


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Erling Haaland, Jack Grealish and other star names in Manchester City's treble-winning squad reported back to work on Monday with just 24 days to prepare for the start of the 2023/24 Premier League campaign and their quest for a fourth successive English title.

As freshly installed champions of Europe, they have added the Super Cup in Greece (August 16) and Fifa Club World Cup in Saudi Arabia (December 12-22) to their already packed fixture list.

However, despite that additional workload, City boss Pep Guardiola is unlikely to demand a much larger playing squad, preferring instead to continue to work with a smaller core unit as he has over the past two seasons.

He will, though, be more than happy to give youth team players the opportunity to train with his senior squad and force their way into his matchday thinking, the way defender Rico Lewis did last term.

And the fresh batch of Academy products are likely to get their first chance to shine and taste life on the road under Guardiola as City tour Japan and South Korea ahead of the Community Shield, the English season curtain-raiser, against Arsenal at Wembley Stadium on August 6.

City play Yokohama Marinos – part of the City Football Group – on July 23 and Bayern Munich on July 26 in Japan before heading to Seoul for a contest against Atletico Madrid on July 30.

With Kevin de Bruyne injured, Ilkay Gundogan departed for Barcelona and Guardiola favouring a light summer workload for his big names, the youngsters are likely to play a prominent role in those fixtures.

So who are the likely lads set to try to emulate Phil Foden, Cole Palmer and Lewis and vault into prominence with the English and European champions?

Top of the list will be Oscar Bobb, who could become the second Norwegian regular in the squad alongside Ballon d’Or favourite and record-breaking striker Haaland.

Dire Mebude of Manchester City battles for possession with Sam Murray of Manchester United during their U-18 at Manchester City Football Academy on August 14, 2021. Getty
Dire Mebude of Manchester City battles for possession with Sam Murray of Manchester United during their U-18 at Manchester City Football Academy on August 14, 2021. Getty

Bobb, a 19-year-old attacking midfielder who joined from Valarenga in 2019, was named City’s Under-21 player of the season on two occasions and is a regular in the Norway U21 side. He scored eight times last season and added 18 assists as City won the Premier League 2 for the third time in a row.

Others pushing for inclusion are Carlos Borges, Dire Mebude, Nico O’Reilly, Lakyle Samuel, and Max Alleyne.

Portugal youth international Borges, 19, is perhaps the most advanced of these having been named the club’s top performer at Under-18 level in 2021. The goal scoring winger, who trades on his pace and trickery, has attracted summer transfer interest from Bournemouth and Southampton.

Striker Mebude, 19, is a Scotland Under-21 international while 18-year-old O’Reilly has been at City since the he was eight and made the step up into the club’s Elite Development squad two years ahead of schedule. Essentially an attacking midfielder, he can operate in a number of positions.

At 17, Samuel and Alleyne are the youngest players knocking on the door. Samuel has shone as a right-back and central defender while Alleyne has caught the eye as a centre-half. Both will be encouraged by Lewis' progression and impact under Guardiola last season.

James McAtee shone on loan at Championship side Sheffield United in 2022/23. PA
James McAtee shone on loan at Championship side Sheffield United in 2022/23. PA

City will also welcome back 20-year-old James McAtee from his loan at Sheffield United. McAtee made 37 appearances in the Championship, scoring nine times as the Blades won promotion to the Premier League. He is likely to have the pre-season and beyond before a decision is taken whether he stays with Guardiola’s squad or goes out on loan again.

The same applies to Argentine defensive midfielder Max Perrone, 20, who made his Premier League debut as a substitute in the away win at Bournemouth in February. He was subsequently named in several matchday squads and has even earned a call up to the Argentina senior squad. Perrone is expected to feature prominently in pre-season games.

Decisions, too, will have to be made on several other young players who could raise substantial sums in the transfer market.

Those include 21-year-old Taylor Harwood-Bellis, who has just led England to the U21 European Championship title and who has already had loans at Blackburn, Anderlecht, Stoke and Burnley where he played 32 times in their Championship title-winning campaign under City legend Vincent Kompany and Tommy Doyle who, like McAtee, spent last season on loan at Sheffield United making 33 appearances.

England U21 goalkeeper James Trafford, centre, and Manchester City tammate Taylor Harwood-Bellis, left. AP
England U21 goalkeeper James Trafford, centre, and Manchester City tammate Taylor Harwood-Bellis, left. AP

Goalkeeper James Trafford, meanwhile, is set for a £19 million move to Burnley after impressing in a loan spell at Bolton Wanderers and then becoming England’s penalty saving hero in their Euro U21 success. City have also sold Northern Ireland international 19-year-old Shea Charles to Southampton while another 19-year-old, Callum Doyle, has joined Leicester City on loan.

The youngsters’ successes on the pitch and high profile on the transfer market point firmly to City’s Academy paying rich dividends in terms of players forging long-term careers and in raising revenues.

In the last two windows alone the Academy, formerly run by Premier League winner Jason Wilcox, who left this summer to be Southampton’s director of football operations, produced around £60 million in profit for the treble winners.

The windfall has been in excess of £300 million over the past 10 years and will only increase if Trafford, Charles, Harwood-Bellis, and Doyle are sold this summer.

Last season, despite buying Haaland, Kalvin Phillips, Manuel Akanji, Sergio Gomez, Julian Alvarez and Perrone, City were the only side in the Premier League’s "big six" with a negative net spend.

Man City 2022/23 season ratings

  • MANCHESTER CITY 2022-23 SEASON RATINGS: Ederson -7. No Golden Glove this year but remains vital to the way City build from the back. Getty
    MANCHESTER CITY 2022-23 SEASON RATINGS: Ederson -7. No Golden Glove this year but remains vital to the way City build from the back. Getty
  • Stefan Ortega - 7. Enjoyed great success in FA Cup conceding just a single goal in six matches. EPA
    Stefan Ortega - 7. Enjoyed great success in FA Cup conceding just a single goal in six matches. EPA
  • Kyle Walker -7. Ended the season at the top of his form after a dip earlier in the campaign. Reuters
    Kyle Walker -7. Ended the season at the top of his form after a dip earlier in the campaign. Reuters
  • Rico Lewis - 6. Teenager can be proud of first season at top level. Made 14 appearances and a big impression. PA
    Rico Lewis - 6. Teenager can be proud of first season at top level. Made 14 appearances and a big impression. PA
  • John Stones - 9. Season of his life playing as a central defender, right back and midfielder. Class. Hard to fault. AFP
    John Stones - 9. Season of his life playing as a central defender, right back and midfielder. Class. Hard to fault. AFP
  • Ruben Dias - 8. Missed a chunk of the season but was back to commanding best on the run in. Getty
    Ruben Dias - 8. Missed a chunk of the season but was back to commanding best on the run in. Getty
  • Aymeric Laporte - 5. Couldn’t force his way into the starting eleven often enough but dependable. Getty
    Aymeric Laporte - 5. Couldn’t force his way into the starting eleven often enough but dependable. Getty
  • Manuel Akanji - 7.5. Turned out to be a bargain buy. His experience and class shone through in tough moments. Getty
    Manuel Akanji - 7.5. Turned out to be a bargain buy. His experience and class shone through in tough moments. Getty
  • Nathan Ake - 8. Most improved player this season. Key to build up play down the left and reliable in the middle. Getty
    Nathan Ake - 8. Most improved player this season. Key to build up play down the left and reliable in the middle. Getty
  • Joao Cancelo - 4. Never reached his brilliant best and left for Bayern Munich on loan mid-season. Future up in air. Getty
    Joao Cancelo - 4. Never reached his brilliant best and left for Bayern Munich on loan mid-season. Future up in air. Getty
  • Sergio Gomez - 5. Some glimpses of class going forward but like others before him found it hard in first season under Pep. Getty
    Sergio Gomez - 5. Some glimpses of class going forward but like others before him found it hard in first season under Pep. Getty
  • Rodri - 9. Probably the best holding midfielder in the world at present. Took his game to new heights. Getty
    Rodri - 9. Probably the best holding midfielder in the world at present. Took his game to new heights. Getty
  • Kalvin Phillips - 5. Did little wrong but struggled to make an impact with Rodri in such commanding form ahead of him. Getty
    Kalvin Phillips - 5. Did little wrong but struggled to make an impact with Rodri in such commanding form ahead of him. Getty
  • Bernardo Silva - 7. If this was his last season at City, he went out in style. The chief architect of Real Madrid’s UCL exit. Getty
    Bernardo Silva - 7. If this was his last season at City, he went out in style. The chief architect of Real Madrid’s UCL exit. Getty
  • Ilkay Gundogan - 9. The bigger the occasion the better he played. Captain was pivotal to all the big moments in the campaign. AFP
    Ilkay Gundogan - 9. The bigger the occasion the better he played. Captain was pivotal to all the big moments in the campaign. AFP
  • Kevin De Bruyne - 8. Maintained his ridiculously high standards as one of the top playmakers the game has ever seen. EPA
    Kevin De Bruyne - 8. Maintained his ridiculously high standards as one of the top playmakers the game has ever seen. EPA
  • Phil Foden - 6.5. Stop-start season thanks to injuries but his class shone through when he got a run. Getty
    Phil Foden - 6.5. Stop-start season thanks to injuries but his class shone through when he got a run. Getty
  • Riyad Mahrez - 6. His close control remains mesmerising and his goals played a vital part. EPA
    Riyad Mahrez - 6. His close control remains mesmerising and his goals played a vital part. EPA
  • Jack Grealish - 8. Vying with Ake for the biggest leap of improvement. Fully earned Pep’s trust. PA
    Jack Grealish - 8. Vying with Ake for the biggest leap of improvement. Fully earned Pep’s trust. PA
  • Cole Palmer - 5. Just didn’t happen for the homegrown youngster who still has bags of potential and time on his side. Reuters
    Cole Palmer - 5. Just didn’t happen for the homegrown youngster who still has bags of potential and time on his side. Reuters
  • Julian Alvarez - 7. Overshadowed at City by Haaland’s exploits but a fine season for the World Cup winner. Getty
    Julian Alvarez - 7. Overshadowed at City by Haaland’s exploits but a fine season for the World Cup winner. Getty
  • Erling Haaland - 9.5. Would have been 10 but Pep tends to improve players in their second season! Simply a goal-machine. PA
    Erling Haaland - 9.5. Would have been 10 but Pep tends to improve players in their second season! Simply a goal-machine. PA
  • Pep Guardiola - 9. Re-invented his tactics masterfully and turned the team into a winning machine with an incredible mentality. Getty
    Pep Guardiola - 9. Re-invented his tactics masterfully and turned the team into a winning machine with an incredible mentality. Getty
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Dobromir Radichkov, chief data officer at dubizzle and Bayut, offers a few tips for UAE residents looking to earn some cash from pre-loved items.

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Who's who in Yemen conflict

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Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

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Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

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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

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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

Sole survivors
  • Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
  • George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
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  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
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Fuel consumption: 11.2L/100km

On sale: Now, deliveries expected later in 2025

Price: expected to start at Dh1,432,000

Scores

New Zealand 266 for 9 in 50 overs
Pakistan 219 all out in 47.2 overs 

New Zealand win by 47 runs

Updated: July 18, 2023, 4:53 PM