Manchester United survived a dramatic comeback by second-tier Coventry City before winning a penalty shoot-out on Sunday to reach the FA Cup final.
The Premier League side appeared to be coasting to victory at Wembley Stadium after Bruno Fernandes's deflected strike made it 3-0 just before the hour mark, following first-half goals from Scott McTominay and Harry Maguire.
But Coventry gave themselves some hope when Ellis Simms finished well in the 71st minute before Callum O'Hare's strike took a huge deflection off Aaron Wan-Bissaka and looped into the back of the net, with nine minutes to go.
And Coventry fans were sent into delirium deep into stoppage time when Haji Wright finished coolly from the penalty spot after Wan-Bissaka had been penalised for handball.
United captain Bruno Fernandes almost put his team back in front in the first half of extra-time when he blasted against the crossbar from the edge of the box after a cut-back by substitute Amad Diallo.
In the second period, it was the Championship side's turn to hit the woodwork when Simms wriggled free in the box and smashed a shot against the underside of the bar with the ball bouncing just short of the line.
And Coventry thought they had grabbed a sensational last-gasp winner when Wright played a low cross in for Victor Torp, who poked home from six yards out. But it was not to be for Coventry when Wright was ruled offside by VAR by the slightest of margins.
It looked Coventry might still be heading for one of the all-time great FA Cup victories when goalkeeper Bradley Collins saved a woeful Casemiro penalty, before Wright once again scored from the spot.
But Callum O'Hare saw his kick saved by Andre Onana while Ben Sheaf blazed over the bar to leave United one penalty away from victory, which Rasmus Hojlund finished in style.
United will once again face Manchester City in next month's final with Pep Guardiola's side having come on top last season on the way to a historic treble.
City defeated Chelsea 1-0 on Saturday in the other semi-final thanks to a late winner from Bernardo Silva, three days after losing to Real Madrid on penalties in the Champions League quarter-finals.
“We found a way,” said United defender Maguire to ITV after the match. “We started the game really well and then conceded a sloppy goal. We were unfortunate to concede the second goal.
“I think the penalty was so hard but all credit to Coventry. They made it tough for us in the second half of extra time.
“It sums up our season, we had great control and played well for 60 minutes but then we conceded out of nothing.
“Then I don't know, it seems like the world wanted Coventry to go on and do it. We showed great character to stick with it and it was important to win the shoot-out.”
Captain Fernandes was more brutal in his assessment of where United need to improve next season. “We'll never be successful if we [only] win the FA Cup,” said the Portuguese midfielder.
“The standard of this club is much higher than what we have been doing. We have to do better in the league, the League Cup and in Europe.”
Meanwhile, Coventry manager Mark Robins, a former United striker in his playing days, said his players “put themselves right up there in the history of the football club” following their remarkable fightback.
“To come back from 3-0 down is incredible,” he said. “Some good quality football. We were really disappointed at the end.
“We hit the bar and had a goal disallowed. It was a really difficult game. We lose Tavares to injury and had to make another change.
“If you can attack them you can really hurt them. I can't be prouder of them. They did fantastically well. I think we've made Coventry proud.
“You get to penalties and it's a lottery. You don't hold anything against anyone if they show the courage to take one in a cauldron.”
As for the disallowed goal in extra-time, Robins added: “It's a toe nail. Those lines are the bane of our life. You don't get a chance often to go to an FA Cup final and we were really close.
“I'm really proud of them. We've just said to them they've put themselves right up there in the history of the football club. People will talk about this game for a long time.”
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In numbers
Number of Chinese tourists coming to UAE in 2017 was... 1.3m
Alibaba’s new ‘Tech Town’ in Dubai is worth... $600m
China’s investment in the MIddle East in 2016 was... $29.5bn
The world’s most valuable start-up in 2018, TikTok, is valued at... $75bn
Boost to the UAE economy of 5G connectivity will be... $269bn
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
THE LIGHT
Director: Tom Tykwer
Starring: Tala Al Deen, Nicolette Krebitz, Lars Eidinger
Rating: 3/5
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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
