Erik ten Hag, right, with Marcus Rashford, who was this week punished by the club for poor discipline. Getty Images
Erik ten Hag, right, with Marcus Rashford, who was this week punished by the club for poor discipline. Getty Images
Erik ten Hag, right, with Marcus Rashford, who was this week punished by the club for poor discipline. Getty Images
Erik ten Hag, right, with Marcus Rashford, who was this week punished by the club for poor discipline. Getty Images

Erik ten Hag denies there is a discipline problem at Manchester United


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Erik ten Hag insists there is no problem with professional standards at Manchester United – despite recent revelations about Marcus Rashford's private life.

Rashford, who has been well below his best this season, scoring just four goals, was pictured at a Belfast nightclub last Thursday night and reportedly called in sick the following morning. He was then banished from United's 4-2 FA Cup win at Newport County on Sunday.

Ten Hag described the striker's night out as "unacceptable" while subsequent stories have since emerged detailing more late-night escapades.

United said in a statement that, “Marcus has taken responsibility for his actions” and that the “internal disciplinary matter” is closed – something Ten Hag referred back to ahead of Thursday’s match at Wolverhampton Wanderers.

“So, he has taken responsibility and for the rest it’s an internal matter – case closed,” the United manager said, before repeating “case closed” when asked again.

Rashford is not the first player to be the subject of internal disciplinary proceedings during Ten Hag's time as manager of the club, with Jadon Sancho excluded from the first-team picture last September before being sent on loan to former club Borussia Dortmund earlier this month.

There were also well-documented issues with Cristiano Ronaldo during Ten Hag's first season in charge, raising doubts about whether the manager's often hardline approach had been undermined.

“It’s nothing to do with that,” the United boss said, when asked if his players respect him. “But, as I said, let’s focus on the game, let’s move on. I think the statement is clear and we have to focus on winning football games.”

Pushed as to whether he thought he was imposing the right discipline on his squad, Ten Hag said: “In football you need discipline and that is on the pitch but also off the pitch because also there is a line between. Every player knows this, every professional knows this, what is required.”

United head to Wolves looking for their first Premier League win since the 3-2 comeback against Aston Villa on Boxing Day.

Ten Hag’s men won on their last trip to Molineux, with Rashford netting the winner off the bench, having been dropped for the game because of poor timekeeping.

It was one of 30 goals he scored for United in all competitions last season before his sudden drop off in 2023/24.

But Ten Hag said: “So, the last two Premier League games, he’s got two goals, two assists.

“You see there is a developing a strong bond between Rasmus Hojlund and Marcus Rashford. We want to continue that process.”

Rashford has been training and returns to the squad at Molineux, where Andre Onana looks set to return to the starting line-up.

The goalkeeper is back at United after Cameroon’s exit from the Africa Cup of Nations, but fellow summer signing Mason Mount remains unavailable with a calf injury.

“Mason Mount it is too soon, yeah,” Ten Hag said. “But Andre Onana will return.”

Manchester United 3 Aston Villa 2 - player ratings

  • MANCHESTER UNITED RATINGS: Onana. Didn’t come out for Villa’s opening goal and picked the goal out for the second time after 27 minutes. Soft goals. Played long balls over the top and assisted the attack. Top save on 62. Fine ball to Garnacho on 63. AP
    MANCHESTER UNITED RATINGS: Onana. Didn’t come out for Villa’s opening goal and picked the goal out for the second time after 27 minutes. Soft goals. Played long balls over the top and assisted the attack. Top save on 62. Fine ball to Garnacho on 63. AP
  • Played out of position and gave the ball to Bailey to set up a Villa attack. Poor in the first half, much better in the second as he was helpful in attack. Getty Images
    Played out of position and gave the ball to Bailey to set up a Villa attack. Poor in the first half, much better in the second as he was helpful in attack. Getty Images
  • Questionable in Villa’s goal, but then another top performances alongside Evans. Tried to rally fans at the end on an intoxicating evening at Old Trafford. Getty Images
    Questionable in Villa’s goal, but then another top performances alongside Evans. Tried to rally fans at the end on an intoxicating evening at Old Trafford. Getty Images
  • Cleaned up a Dalot error early on. Cleared a ball off the line on 71 from McGinn when it was 2-2. Impeccable timing and experience showed. Thirty five years old and playing like prime time Baresi. Reuters
    Cleaned up a Dalot error early on. Cleared a ball off the line on 71 from McGinn when it was 2-2. Impeccable timing and experience showed. Thirty five years old and playing like prime time Baresi. Reuters
  • Needed more support in the first half, but while limited in attack, defensively sound. Getty Images
    Needed more support in the first half, but while limited in attack, defensively sound. Getty Images
  • Sat deeper than Eriksen and Fernandes. Blocked off and couldn’t get near the ball for Villa’s opener. More minutes, more confidence, more maturity shown and, like the rest, he improved in the second. AP
    Sat deeper than Eriksen and Fernandes. Blocked off and couldn’t get near the ball for Villa’s opener. More minutes, more confidence, more maturity shown and, like the rest, he improved in the second. AP
  • Big game. Looked fit, created, controlled and it’s better that he’s back from injury. Had United’s first shot on target on 10. AP
    Big game. Looked fit, created, controlled and it’s better that he’s back from injury. Had United’s first shot on target on 10. AP
  • Better. Shot on target early then, then well wide on 44. Set up Garnacho on 49 when he might have been better going it alone. Then did it for real. Brought down by Martinez as he chased a ball down. Getty Images
    Better. Shot on target early then, then well wide on 44. Set up Garnacho on 49 when he might have been better going it alone. Then did it for real. Brought down by Martinez as he chased a ball down. Getty Images
  • Complained a lot, because it hurts how bad this United team were in the first half. Anticipated to win the ball in the buildup for United’s first and involved in the equaliser. Booked for moaning. Far better and more advanced in the second half. PA
    Complained a lot, because it hurts how bad this United team were in the first half. Anticipated to win the ball in the buildup for United’s first and involved in the equaliser. Booked for moaning. Far better and more advanced in the second half. PA
  • Did well in a 14th minute break, but let players run in behind him and didn’t track back. Hit side netting on 45, but offside. Put the ball in the net on 48 – a decent finish, but again offside. Finally got his reward with a neat finish for 1-2. Shot across goal on 63, then equalised on 70. What a moment. Man of the match. AP
    Did well in a 14th minute break, but let players run in behind him and didn’t track back. Hit side netting on 45, but offside. Put the ball in the net on 48 – a decent finish, but again offside. Finally got his reward with a neat finish for 1-2. Shot across goal on 63, then equalised on 70. What a moment. Man of the match. AP
  • Played against two central defenders and had almost no service. Didn’t hold ball up well, first touch was poor. Offside when there could have been a penalty appeal. Tried and tried then he scored, yes he scored, a left foot volley on 82 for his first Premier League goal. What relief! PA
    Played against two central defenders and had almost no service. Didn’t hold ball up well, first touch was poor. Offside when there could have been a penalty appeal. Tried and tried then he scored, yes he scored, a left foot volley on 82 for his first Premier League goal. What relief! PA
  • SUBS: (Rashford 79) Came on and United scored the winner soon after. Getty Images
    SUBS: (Rashford 79) Came on and United scored the winner soon after. Getty Images
  • (Mainoo 81) Came on at 2-2. No dramatic winners here from him, that was left to his teammate. AFP
    (Mainoo 81) Came on at 2-2. No dramatic winners here from him, that was left to his teammate. AFP
  • (Hojlund 88) Into a three-man defence. Covered from a Varane mistake to clear the ball. Getty Images
    (Hojlund 88) Into a three-man defence. Covered from a Varane mistake to clear the ball. Getty Images
  • (Eriksen 94) On for an injection of Mancunian energy and a Premier League debut. Hannibal Mejbri (Garnacho 94) - N/A. Getty Images
    (Eriksen 94) On for an injection of Mancunian energy and a Premier League debut. Hannibal Mejbri (Garnacho 94) - N/A. Getty Images
  • ASTON VILLA RATINGS: Martinez. Forced into a routine save by Eriksen in the tenth minute. Made two good saves to deny Rashford in the first half. PA
    ASTON VILLA RATINGS: Martinez. Forced into a routine save by Eriksen in the tenth minute. Made two good saves to deny Rashford in the first half. PA
  • Endured a difficult outing against the pace and trickiness of Rashford. Made a vital interception to stop Mainoo from playing Rashford through on goal. AFP
    Endured a difficult outing against the pace and trickiness of Rashford. Made a vital interception to stop Mainoo from playing Rashford through on goal. AFP
  • Enjoyed a good defensive performance in the first half but had to leave the field early in the second due to injury. EPA
    Enjoyed a good defensive performance in the first half but had to leave the field early in the second due to injury. EPA
  • Played a terrible pass straight into the path of Rashford and almost gifted the home side a goal. Assisted Dendoncker’s goal with a header back across the face of goal. Did well to stop Garnacho’s run into the visitors penalty area. EPA
    Played a terrible pass straight into the path of Rashford and almost gifted the home side a goal. Assisted Dendoncker’s goal with a header back across the face of goal. Did well to stop Garnacho’s run into the visitors penalty area. EPA
  • Excellent recovery challenge to stop Dalot’s cutback into the danger area. His awful attempt at playing out from the back was pounced upon by the home side and led to Garnacho’s first goal. Unlucky to deflect Garnacho’s shot past Martinez for the home side’s second goal. Getty Images
    Excellent recovery challenge to stop Dalot’s cutback into the danger area. His awful attempt at playing out from the back was pounced upon by the home side and led to Garnacho’s first goal. Unlucky to deflect Garnacho’s shot past Martinez for the home side’s second goal. Getty Images
  • Hardworking performance from the Belgian at the base of the visitors' midfield. Doubled the visitors' lead with an improvised flick from close range. Getty Images
    Hardworking performance from the Belgian at the base of the visitors' midfield. Doubled the visitors' lead with an improvised flick from close range. Getty Images
  • Enjoyed an impressive first half, during which he helped build attacks from the back. Failed to make the same impact in the second and was left chasing shadows. Getty Images
    Enjoyed an impressive first half, during which he helped build attacks from the back. Failed to make the same impact in the second and was left chasing shadows. Getty Images
  • Found it tough going forward against the defensively astute Wan-Bissaka. Reduced to mostly defensive contributions in the second half. Getty Images
    Found it tough going forward against the defensively astute Wan-Bissaka. Reduced to mostly defensive contributions in the second half. Getty Images
  • Looked lively at the beginning of the game and caused Dalot problems. Called Onana into action with a deft touch on the hour mark. AP
    Looked lively at the beginning of the game and caused Dalot problems. Called Onana into action with a deft touch on the hour mark. AP
  • Opened the scoring with an inswinging freekick that left Onana bamboozled. Denied a goal by a goalline clearance from Evans in the second half. Unlucky to see the ball come off him and into the path of Hojlund for the Red Devils’ third goal. Getty Images
    Opened the scoring with an inswinging freekick that left Onana bamboozled. Denied a goal by a goalline clearance from Evans in the second half. Unlucky to see the ball come off him and into the path of Hojlund for the Red Devils’ third goal. Getty Images
  • An ineffective outing for Watkins up front for Aston Villa. He failed to test Onana and was hardly involved in build-up play. Getty Images
    An ineffective outing for Watkins up front for Aston Villa. He failed to test Onana and was hardly involved in build-up play. Getty Images
  • SUBS: (Digne, 49) Muscled off the ball too easily by Garnacho to give the home side a very good chance in the 62nd minute. Caught out of position for the home side’s equaliser. AFP
    SUBS: (Digne, 49) Muscled off the ball too easily by Garnacho to give the home side a very good chance in the 62nd minute. Caught out of position for the home side’s equaliser. AFP
  • (Jacob Ramsey, 77) Made a mess of a cross few minutes after coming on. Getty Images
    (Jacob Ramsey, 77) Made a mess of a cross few minutes after coming on. Getty Images
  • (Bailey, 77) Tried to make things happen after coming on, but he was well marshalled by the home side’s backline. Tim Iroegbunam (Dendoncker, 86) - N/A. Jhon Duran (McGinn, 86) - N/A. AFP
    (Bailey, 77) Tried to make things happen after coming on, but he was well marshalled by the home side’s backline. Tim Iroegbunam (Dendoncker, 86) - N/A. Jhon Duran (McGinn, 86) - N/A. AFP
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He is the eldest among 11 brothers and sisters.
He was educated in Sharjah schools and is a graduate of UAE University in Al Ain.
He has written poetry for 30 years and has had work published in local newspapers.
He likes all kinds of adventure movies that relate to his work.
His dream is a safe and preserved environment for all humankind. 
His favourite book is The Quran, and 'Maze of Innovation and Creativity', written by his brother.

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3. More tax audits

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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

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6. Further transfer pricing enforcement

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7. Limited time periods for audits

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Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

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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 31, 2024, 2:09 PM