Manchester City manager Pep Guardiola admits his side must find a way of winning matches when key midfielder Rodri is unavailable.
The treble winners slipped to fourth place in the Premier League after their 1-0 defeat at Aston Villa on Wednesday night.
The loss at Villa Park followed a run of three successive draws meaning Guardiola and his side have gone four games without a league win for the first time since April 2017.
For a side used to setting benchmarks for excellence, they are currently facing a few stats they'd rather forget.
Their 17 goals conceded in the first 15 games of the season is their most since 2009-10 when they finished fifth.
Meanwhile, the two shots they mustered against Villa is the fewest ever for a Guardiola-coached side, a run that stretches back 535 games in La Liga, the Bundesliga, and the Premier League. The 22 Villa shots that rained down on their goal is the joint-most in that same period.
But perhaps the most telling stat is that they have lost all four games this season when midfield linchpin Rodri has been absent – he was suspended on Wednesday having already collected five Premier League bookings – as opposed to being unbeaten in the 43 previous games where the Spanish international has featured.
“Rodri is an important player of course but when he is not there we have to find a way to win without him,” conceded Guardiola, who has this season tended to use either John Stones or Manuel Akanji to plug the gap.
“Six points [behind leaders Arsenal] and we would prefer to be top of the league but we made three draws and lost today,” he added.
“In these years we have found a way to win games but we struggled a bit and we have to find a way.
“It is my job to find a solution. The dynamic changes by winning games. When a team is better you have to recognise it.”
Aston Villa were indeed the better side, with Unai Emery's upwardly-mobile team leapfrogging City into third place thanks to Leon Bailey's 74th-minute deflected shot.
“Aston Villa played better,” continued Guardiola. “The first half we didn't move in possession and the second half was much better and we had chances, but we struggled to find the pass and movements in the right moments.
“We have scored four or five goals with deflections so it is what it is and we have to accept Aston Villa was better and go to Luton on Sunday.”
The good news for Guardiola is that Rodri will be available at Kenilworth Road.
Emery, meanwhile, did his best to play down Villa's rapid progress, with this latest win seeing them move firmly into the picture for Champions League qualification. The Spaniard even had to fend off questions about a potential title challenge.
“We are not contenders. There are seven teams who are contenders more than us,” Emery said.
“Now we are on game 15. We are going to play game 16 on Saturday against Arsenal and we are going to focus on it.
“We are happy to be third but to keep it is going to be very difficult.
“While we are there we are going to try to keep it. If we keep progressing during the season, playing matches and winning like we are doing maybe we can be a contender but I think we need more time,” he said.
“We can believe but we are not contenders. Maybe by game 30 or 32, but not yet.
Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
Company Profile
Company name: Yeepeey
Started: Soft launch in November, 2020
Founders: Sagar Chandiramani, Jatin Sharma and Monish Chandiramani
Based: Dubai
Industry: E-grocery
Initial investment: $150,000
Future plan: Raise $1.5m and enter Saudi Arabia next year
At a glance
Global events: Much of the UK’s economic woes were blamed on “increased global uncertainty”, which can be interpreted as the economic impact of the Ukraine war and the uncertainty over Donald Trump’s tariffs.
Growth forecasts: Cut for 2025 from 2 per cent to 1 per cent. The OBR watchdog also estimated inflation will average 3.2 per cent this year
Welfare: Universal credit health element cut by 50 per cent and frozen for new claimants, building on cuts to the disability and incapacity bill set out earlier this month
Spending cuts: Overall day-to day-spending across government cut by £6.1bn in 2029-30
Tax evasion: Steps to crack down on tax evasion to raise “£6.5bn per year” for the public purse
Defence: New high-tech weaponry, upgrading HM Naval Base in Portsmouth
Housing: Housebuilding to reach its highest in 40 years, with planning reforms helping generate an extra £3.4bn for public finances
Meydan racecard:
6.30pm: Al Maktoum Challenge Round 2 (PA) Group 1 | US$75,000 (Dirt) | 2,200 metres
7.05pm: UAE 1000 Guineas (TB) Listed | $250,000 (D) | 1,600m
7.40pm: Meydan Classic Trial (TB) Conditions | $100,000 (Turf) | 1,400m
8.15pm: Al Shindagha Sprint (TB) Group 3 | $200,000 (D) | 1,200m
8.50pm: Handicap (TB) | $175,000 (D) | 1,600m
9.25pm: Handicap (TB) | $175,000 (T) | 2,000m
10pm: Handicap (TB) | $135,000 (T) | 1,600m
The Africa Institute 101
Housed on the same site as the original Africa Hall, which first hosted an Arab-African Symposium in 1976, the newly renovated building will be home to a think tank and postgraduate studies hub (it will offer master’s and PhD programmes). The centre will focus on both the historical and contemporary links between Africa and the Gulf, and will serve as a meeting place for conferences, symposia, lectures, film screenings, plays, musical performances and more. In fact, today it is hosting a symposium – 5-plus-1: Rethinking Abstraction that will look at the six decades of Frank Bowling’s career, as well as those of his contemporaries that invested social, cultural and personal meaning into abstraction.
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
Mohammed bin Zayed Majlis
Short-term let permits explained
Homeowners and tenants are allowed to list their properties for rental by registering through the Dubai Tourism website to obtain a permit.
Tenants also require a letter of no objection from their landlord before being allowed to list the property.
There is a cost of Dh1,590 before starting the process, with an additional licence fee of Dh300 per bedroom being rented in your home for the duration of the rental, which ranges from three months to a year.
Anyone hoping to list a property for rental must also provide a copy of their title deeds and Ejari, as well as their Emirates ID.
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
