• Soccer Football - FA Cup - Third Round - Manchester City v Huddersfield Town - Etihad Stadium, Manchester, Britain - January 7, 2024 Manchester City's Kevin De Bruyne, Phil Foden and Matheus Nunes celebrates their fifth goal, scored by Jeremy Doku Action Images via Reuters / Lee Smith
    Soccer Football - FA Cup - Third Round - Manchester City v Huddersfield Town - Etihad Stadium, Manchester, Britain - January 7, 2024 Manchester City's Kevin De Bruyne, Phil Foden and Matheus Nunes celebrates their fifth goal, scored by Jeremy Doku Action Images via Reuters / Lee Smith
  • Manchester City's Phil Foden scores his side's fourth goal at the Etihad Stadium. PA
    Manchester City's Phil Foden scores his side's fourth goal at the Etihad Stadium. PA
  • Phil Foden celebrates scoring the fourth goal. PA
    Phil Foden celebrates scoring the fourth goal. PA
  • Jeremy Doku of Manchester City celebrates scoring his team's fifth goal against Huddersfield Town. Getty Images
    Jeremy Doku of Manchester City celebrates scoring his team's fifth goal against Huddersfield Town. Getty Images
  • Kevin De Bruyne and Matheus Nunes celebrate at the Etihad Stadium on Sunday. Getty Images
    Kevin De Bruyne and Matheus Nunes celebrate at the Etihad Stadium on Sunday. Getty Images
  • Kevin De Bruyne is substituted at the Etihad Stadium. Getty Images
    Kevin De Bruyne is substituted at the Etihad Stadium. Getty Images
  • Manchester City's Kevin De Bruyne made his long-awaited return from injury. Reuters
    Manchester City's Kevin De Bruyne made his long-awaited return from injury. Reuters

FA Cup: Five-star Manchester City crush Huddersfield as Kevin De Bruyne returns


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Manchester City sailed into the fourth round of the FA Cup as Phil Foden scored twice in a 5-0 win over Huddersfield Town on Sunday, but the bigger news was playmaker Kevin De Bruyne making a welcome return after four months out with a hamstring injury.

Fielding a strong side, City suffered a setback when they lost defender Manuel Akanji to injury early in the first half, but Foden's superb finishing and De Bruyne's comeback gave City supporters and manager Pep Guardiola plenty of reasons to be happy about.

Huddersfield, just above the relegation zone in second-tier Championship, fell behind in the 33rd minute when Foden rifled the ball into the net from a tight angle, and striker Julian Alvarez poked home a second four minutes later.

De Bruyne entered the field in the 57th minute and City added their third a minute later as Norwegian winger Oscar Bobb tried to pick out the Belgian at the far post, only to see his deflected cross go into the net to make it 3-0.

Foden added his second with a precise shot from the edge of the area in the 65th minute, and nine minutes later De Bruyne teed up fellow substitute Jeremy Doku to complete the rout.

"We are incredibly delighted to have him back because Kevin helps to win games. It is so important to have him back after a long injury," Guardiola said.

"He will help us with his talent but I don't want to put all the pressure on Kevin's shoulders because it is not fair.

"Of course he has a special ability and quality to do something that is difficult to find. Kevin is exceptional. He is unique."

The in-form Foden was again impressive but De Bruyne's comeback was arguably of greater significance.

The Belgian was given just over half an hour at the end of the game and he marked the occasion by teeing up a goal for fellow returnee Doku.

His presence brought some of the biggest cheers of the afternoon from the home fans.

Yet Huddersfield, not surprisingly given their struggles in the second tier this season, could not match the intensity of their fans as City comfortably outplayed them.

The visitors resisted well for the opening half an hour, limiting Alvarez to a long-range shot which was comfortably saved by Lee Nicholls while Bobb had an effort unwittingly blocked by team-mate Rico Lewis.

The visitors showed some spirit by launching a handful of counter-attacks but the final ball was generally lacking.

Sorba Thomas did get through on goal on one occasion but he failed to beat Stefan Ortega and the offside flag indicated it would not have counted anyway.

City suffered a blow when Akanji limped off after a heavy challenge from Alex Matos, who was booked, but they soon began to step up the pressure.

Huddersfield were pegged back as Sergio Gomez had a low ball turned behind and a Foden shot was deflected to safety.

The opener came on 33 minutes as Mateo Kovacic slipped in Alvarez and his firm pass was well taken and rifled in by Foden at close range.

The second followed just four minutes later as Matheus Nunes linked with Foden and then found Lewis, who squared for Alvarez to stretch and poke home.

Bobb went close early in the second half as he cut inside but dragged his shot wide.

De Bruyne was introduced on 57 minutes in a double change that also saw Doku make his return from injury.

City claimed their third goal moments later as Nunes controlled a high ball and played wide to Bobb, whose attempted cross to De Bruyne at the far post flicked off Ben Jackson and looped into the net.

Huddersfield had a brief flurry as Thomas forced Ortega to save with his feet when through one on one but City's fourth was not long in coming.

Again Foden did the damage, calmly stroking the ball into the bottom corner from the edge of the area from a well-worked short-corner routine.

De Bruyne created the fifth as he surged upfield, played a one-two with Bobb and then pulled the ball back for Doku to thump in on the half-volley.

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: January 07, 2024, 6:01 PM