Sofyan Amrabat celebrates after Manchester United's victory over Manchester City in the FA Cup final at Wembley. Getty
Sofyan Amrabat celebrates after Manchester United's victory over Manchester City in the FA Cup final at Wembley. Getty
Sofyan Amrabat celebrates after Manchester United's victory over Manchester City in the FA Cup final at Wembley. Getty
Sofyan Amrabat celebrates after Manchester United's victory over Manchester City in the FA Cup final at Wembley. Getty

Sofyan Amrabat wants to stay at Manchester United, but has he done enough to convince?


Andy Mitten
  • English
  • Arabic

Sofyan Amrabat’s Manchester United loan period was petering out into nothingness by the start of May. The Moroccan international, 27, hadn’t started a Premier League game since Liverpool away in December 2023. His only full match was when he was asked to fill in at left-back in an FA Cup tie at Nottingham Forest. He didn’t shirk the request and United won 1-0.

Amrabat, who reached the semi-finals of the World Cup in 2022 with the Atlas Lions, was barely missed by United fans. In their eyes he’d not done enough to convince them otherwise when he was starting games shortly after his season-long loan from Fiorentina was confirmed. United would not have completed that had Kobbie Mainoo not been injured against Real Madrid in a pre-season game in July.

Let’s look at it from Amrabat’s perspective. Fiorentina knew he wanted to leave before this season started and prevented him from training with the rest of the squad. He thus spent the entire pre-season training alone and, because he wasn’t with the group, didn’t play a single game.

All the time, there was genuine interest in the midfielder and he received offers from eight clubs in England, Italy, Spain and Saudi Arabia. One club was a major rival and he spoke to their manager, but he held off since he was waiting for United to make an offer.

When the move went through and he came to Manchester, he was unable to play because of an injury picked up while training with the Moroccan national team. When Amrabat returned to fitness, he offered to play at left-back back because United had no fit left-backs. He just wanted to play for United. He was thus chosen to start against Crystal Palace in the League Cup, yet he’d not played a game for three months.

United won 3-0 with a good showing from Amrabat. For a long time it was United’s only impressive performance of the season. The National rated him 7/10 and wrote “First start for United for the on-loan Moroccan, he played out of his usual position as a left-back. Was cheered after a defensive block stopped an early Palace cross. Physically strong and regularly moved into midfield. Decent start.”

“It was the perfect night and I’ve worked my whole career, my life for this,” said the player in an emotional post-match interview where he marvelled at his new surroundings. “It’s Tuesday and the whole stadium is full!”

Sofyan Amrabat of Manchester United passes the ball under pressure from Malcolm Ebiowei of Crystal Palace during the League Cup third round match at Old Trafford on September 26, 2023. Getty
Sofyan Amrabat of Manchester United passes the ball under pressure from Malcolm Ebiowei of Crystal Palace during the League Cup third round match at Old Trafford on September 26, 2023. Getty

In January, Amrabat went to the Africa Cup of Nations. When he returned, he’d lost his place in the United side, but he trained and worked hard. He picked up the odd minutes coming off the bench – just 45 minutes in total in 11 league games. The only time he was given significant minutes in the Premier League was when he came on at Crystal Palace with his team 3-0 down. Palace went on to win 4-0.

This was now United’s lowest point of the season. The team had dropped to eighth and were about to play three sides with excellent recent records against Erik ten Hag’s side: Arsenal, who were chasing a league title; Newcastle United, who’d defeated United twice already, and Brighton, who usually beat United at home. Then there was the small matter of an FA Cup final against Manchester City.

Amrabat went to see his manager and pleaded to start a game in his favoured No 6 position. Ten Hag was under pressure to change his tactics and restrict the number of goalscoring opportunities opponents were getting. Against Arsenal, his side were more pragmatic, didn’t press high and tried to keep the two central midfielders (Amrabat and Mainoo) together without the ball in order for the team not to get too stretched. It was ironic that such a thing happened for Arsenal’s goal when Casemiro, as makeshift centre-half, was badly positioned. But while United lost 1-0, the team – and Amrabat in particular who had his then best game for the club – were much improved compared to the Palace debacle.

The former Utrecht, Feyenoord, Club Bruges, Hellas Verona and Fiorentina man kept his place for United’s final league game of the season, another win as United finished the league in eighth, on the same points as Newcastle United, who had a superior goal difference. Seventh looked sufficient for European football in 2024/25, eighth not.

Manchester United midfielder Sofyan Amrabat, right, under pressure from Manchester City's Phil Foden during the FA Cup final at Wembley on May 25, 2024. AFP
Manchester United midfielder Sofyan Amrabat, right, under pressure from Manchester City's Phil Foden during the FA Cup final at Wembley on May 25, 2024. AFP

With Manchester City clear favourites to lift the FA Cup and deny United European football and stories circulating that Ten Hag would lose his job, all eyes were on the final at Wembley. At least he had several of his players back from injury and wouldn’t need to play Casemiro as a defender. The Brazilian was expected to move into midfield, but there was some surprise that Amrabat was chosen ahead of him in a 4-2-2-2 formation. Surprise but no alarm after his good form in previous games.

Amrabat was one of United’s best players in what was certainly his biggest and best game for United. Beaten for pace by Phil Foden in one early move, he snapped away at challengers in City’s midfield, closed the spaces so City couldn’t exploit them and maintained disciplined positions as he protected his defence.

Amrabat’s football intelligence showed on a wonderful afternoon for him and his club. Twice a runner-up in finals with Fiorentina, he held his winners’ medal tightly in the exuberant post-match celebrations. Amrabat prays five times per day and his life is in a positive place, but what happens next?

United paid Fiorentina £8.5 million for the loan and there’s an option to buy him for a reported £20 million when the loan period ends at the end of this month. He would like to stay at United, especially having shown the fans the player he can be in the last month of the season. He likes living in Hale, South Manchester, too, and feels that the group of players is a good one without the edge he experienced at other clubs.

Yet Amrabat is one of several players and coaching staff, including the manager, who doesn’t know if he’ll be at Manchester United much longer.

Man United 2023/24 player ratings

  • MANCHESTER UNITED 2023/24 SEASON RATINGS: Injuries undoubtedly hit United’s season and they only relented in the final weeks. There were highs - winning the FA Cup - and lows - elimination from the Champions League with one win from six was abysmal and United were so poor to watch for much of the season. If the Dutchman keeps his job – and most fans would like him too - he’s still got a tough one on his hands. PA
    MANCHESTER UNITED 2023/24 SEASON RATINGS: Injuries undoubtedly hit United’s season and they only relented in the final weeks. There were highs - winning the FA Cup - and lows - elimination from the Champions League with one win from six was abysmal and United were so poor to watch for much of the season. If the Dutchman keeps his job – and most fans would like him too - he’s still got a tough one on his hands. PA
  • A wretched start, a major reason why United went out of the Champions League with only one win from six, but how the Cameroonian turned it around. That was in spite of the players changing in front of him most weeks. 4/10 for the first half of the season, 8/10 for the second. PA
    A wretched start, a major reason why United went out of the Champions League with only one win from six, but how the Cameroonian turned it around. That was in spite of the players changing in front of him most weeks. 4/10 for the first half of the season, 8/10 for the second. PA
  • Named club's player’s player of the season, the Portuguese was one of the few players who improved as the team underachieved. Inspired daily by Cristiano Ronaldo, the full-back reckons he’s fitter, more focused and doing everything he can to improve. While his defensive positioning can still raise eyebrows, Dalot is a danger going forward. Getty Images
    Named club's player’s player of the season, the Portuguese was one of the few players who improved as the team underachieved. Inspired daily by Cristiano Ronaldo, the full-back reckons he’s fitter, more focused and doing everything he can to improve. While his defensive positioning can still raise eyebrows, Dalot is a danger going forward. Getty Images
  • Managed just 1,180 minutes (Dalot on the opposite flank managed 4,364) because of muscle injuries. He was back in the team when United won 4/4 February league games, then injured for the next one v Fulham – which United lost at home. His absences, and those of his deputy Tyrell Malacia, cost United dearly. (* indicates season badly hit by injury). Getty Images
    Managed just 1,180 minutes (Dalot on the opposite flank managed 4,364) because of muscle injuries. He was back in the team when United won 4/4 February league games, then injured for the next one v Fulham – which United lost at home. His absences, and those of his deputy Tyrell Malacia, cost United dearly. (* indicates season badly hit by injury). Getty Images
  • A world-class defender on world-class wages who showed his quality in the FA Cup final and left on a high, but injuries, which pockmarked his time at United meant he started only 16 of 38 league games and that’s the issue. Great sides have a stable defence. United’s defence was never close to that in ’23/24. Action Images
    A world-class defender on world-class wages who showed his quality in the FA Cup final and left on a high, but injuries, which pockmarked his time at United meant he started only 16 of 38 league games and that’s the issue. Great sides have a stable defence. United’s defence was never close to that in ’23/24. Action Images
  • Top defender who, like Varane, proved that in the Cup final where he was disciplined, aggressive, motivated and passed through City’s lines. Yet he suffered from three serious injuries to his foot, knee and calf, which decimated his season. Potential to have a great United career if he stays fit. Getty Images
    Top defender who, like Varane, proved that in the Cup final where he was disciplined, aggressive, motivated and passed through City’s lines. Yet he suffered from three serious injuries to his foot, knee and calf, which decimated his season. Potential to have a great United career if he stays fit. Getty Images
  • Out of the squad at the start of the season when he was linked with a move away from United, but ended up playing more minutes than any of United’s central defenders, despite having injuries himself. Rightly praised for the way he came through a difficult couple of years. AFP
    Out of the squad at the start of the season when he was linked with a move away from United, but ended up playing more minutes than any of United’s central defenders, despite having injuries himself. Rightly praised for the way he came through a difficult couple of years. AFP
  • Was paid the minimum wage before he signed and when he did he barely expected to feature, yet injuries meant Evans ended up playing 1,593 minutes. Epic under siege at Anfield, devasated to miss Liverpool returning to Old Trafford for the FA Cup quarter-final. Experienced, reads games so well, this lifelong fan would be happy to stay another year. Action Images
    Was paid the minimum wage before he signed and when he did he barely expected to feature, yet injuries meant Evans ended up playing 1,593 minutes. Epic under siege at Anfield, devasated to miss Liverpool returning to Old Trafford for the FA Cup quarter-final. Experienced, reads games so well, this lifelong fan would be happy to stay another year. Action Images
  • Another central defender beset by injuries, first a groin and then a hamstring, he missed two big chunks of the season where he’d started in 12/15 opening league games. Scored the only goal in a 1-0 win home to Luton. AP
    Another central defender beset by injuries, first a groin and then a hamstring, he missed two big chunks of the season where he’d started in 12/15 opening league games. Scored the only goal in a 1-0 win home to Luton. AP
  • Missed two significant blocks of the season to injury, but finished by starting the last 10 league games playing either left-back or right-back. Better on the right. A fine defender on his day, which is not often enough. Top game in the FA Cup final. PA
    Missed two significant blocks of the season to injury, but finished by starting the last 10 league games playing either left-back or right-back. Better on the right. A fine defender on his day, which is not often enough. Top game in the FA Cup final. PA
  • Outstanding for the first half-hour in Munich – and that was about as good as it got for the on loan Spaniard who spent the first half of the season at Old Trafford. EPA
    Outstanding for the first half-hour in Munich – and that was about as good as it got for the on loan Spaniard who spent the first half of the season at Old Trafford. EPA
  • If Bournemouth away was the low point, then several decent home games showed that the youngster can play Premier League football. Injuries meant he got chances, talent should mean he’ll get more. AFP
    If Bournemouth away was the low point, then several decent home games showed that the youngster can play Premier League football. Injuries meant he got chances, talent should mean he’ll get more. AFP
  • A huge disappointment after last season when he was one of United’s best players. The Brazilian blamed injuries and being asked to play out of position, which he did not shirk. Fans are more circumspect about whether this player, long a world-class performer, has a future at the club. EPA
    A huge disappointment after last season when he was one of United’s best players. The Brazilian blamed injuries and being asked to play out of position, which he did not shirk. Fans are more circumspect about whether this player, long a world-class performer, has a future at the club. EPA
  • A revelation of a breakthrough season from the academy graduate from Greater Manchester. He would have played much more had he not been injured pre-season, but his first Premier League start at Everton in November was stunning. It became a cliche that he looked like he’d played hundreds of games for the club at the top level. His winner at Wolves was one of the season’s best moments. AFP
    A revelation of a breakthrough season from the academy graduate from Greater Manchester. He would have played much more had he not been injured pre-season, but his first Premier League start at Everton in November was stunning. It became a cliche that he looked like he’d played hundreds of games for the club at the top level. His winner at Wolves was one of the season’s best moments. AFP
  • A season of regression from the Dane who struggled to get off the bench after a 2-2 home draw against his former club Spurs in January. PA
    A season of regression from the Dane who struggled to get off the bench after a 2-2 home draw against his former club Spurs in January. PA
  • Scored 10 goals in a low-scoring team, including key matchwinners. One of the most important starting players in a team that only finished eighth but beat Manchester City to lift the FA Cup. AP
    Scored 10 goals in a low-scoring team, including key matchwinners. One of the most important starting players in a team that only finished eighth but beat Manchester City to lift the FA Cup. AP
  • Arrived late on loan following Mainoo’s injury and he selflessly played out of position when asked – at one point that meant as a left-back, but didn’t convince until the last five weeks of the season when he played his best football in a more pragmatic formation that was tighter off the ball in midfield, including in the FA Cup final. PA
    Arrived late on loan following Mainoo’s injury and he selflessly played out of position when asked – at one point that meant as a left-back, but didn’t convince until the last five weeks of the season when he played his best football in a more pragmatic formation that was tighter off the ball in midfield, including in the FA Cup final. PA
  • Optimism when he signed from Chelsea, yet he was a big, injury-hit, disappointment in his first season. A late goal back in West London at Brentford brought brief smiles, but he started only five league games. Action Images
    Optimism when he signed from Chelsea, yet he was a big, injury-hit, disappointment in his first season. A late goal back in West London at Brentford brought brief smiles, but he started only five league games. Action Images
  • His importance to Manchester United was shown when he was injured for late-season games, particularly at Crystal Palace. The captain scored 15 times and made 13 assists, winning the fans’ player of the year. EPA
    His importance to Manchester United was shown when he was injured for late-season games, particularly at Crystal Palace. The captain scored 15 times and made 13 assists, winning the fans’ player of the year. EPA
  • Encouraging cameos for the young wide man, notably against Liverpool where he got the winner in an FA Cup match. That was the highlight of United’s season until the FA Cup final. Showed his skills against Newcastle in the final home game, too. Will hope for more minutes next season. Getty Images
    Encouraging cameos for the young wide man, notably against Liverpool where he got the winner in an FA Cup match. That was the highlight of United’s season until the FA Cup final. Showed his skills against Newcastle in the final home game, too. Will hope for more minutes next season. Getty Images
  • Disappointing, especially given his huge fee. Best player on the pitch at Chelsea away and did well against Liverpool when he scored the key cup equaliser, but that’s nowhere near enough. EPA
    Disappointing, especially given his huge fee. Best player on the pitch at Chelsea away and did well against Liverpool when he scored the key cup equaliser, but that’s nowhere near enough. EPA
  • What a season for the young winger. His overhead kick goal at Everton was the best of the season in the entire league, he played week in, week out - 50 times in total, with 39 consecutive starts - and seldom failed to get fans off their seats when he got the ball. Scored a creditable 10 goals. AFP
    What a season for the young winger. His overhead kick goal at Everton was the best of the season in the entire league, he played week in, week out - 50 times in total, with 39 consecutive starts - and seldom failed to get fans off their seats when he got the ball. Scored a creditable 10 goals. AFP
  • Poor, by his standards. He scored 30 times last season and only eight this. Fans finally lost patience with him after his off-field indiscipline, yet he remains on a long and large contract. Excellent in the cup final. Reuters
    Poor, by his standards. He scored 30 times last season and only eight this. Fans finally lost patience with him after his off-field indiscipline, yet he remains on a long and large contract. Excellent in the cup final. Reuters
  • A complete drain on United’s wage bill, he left the club after nine years this week. He didn’t ask to be injured, but United really needed help up front. PA
    A complete drain on United’s wage bill, he left the club after nine years this week. He didn’t ask to be injured, but United really needed help up front. PA
  • Sixteen goals in his first season in English football is impressive for a young striker. He had weeks and even months where he had little service, but his attitude remained first-class and he’ll surely improve with more support, experience and confidence. Getty Images
    Sixteen goals in his first season in English football is impressive for a young striker. He had weeks and even months where he had little service, but his attitude remained first-class and he’ll surely improve with more support, experience and confidence. Getty Images
Specs
Engine: Electric motor generating 54.2kWh (Cooper SE and Aceman SE), 64.6kW (Countryman All4 SE)
Power: 218hp (Cooper and Aceman), 313hp (Countryman)
Torque: 330Nm (Cooper and Aceman), 494Nm (Countryman)
On sale: Now
Price: From Dh158,000 (Cooper), Dh168,000 (Aceman), Dh190,000 (Countryman)
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

The Voice of Hind Rajab

Starring: Saja Kilani, Clara Khoury, Motaz Malhees

Director: Kaouther Ben Hania

Rating: 4/5

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'Cheb%20Khaled'
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SPAIN SQUAD

Goalkeepers Simon (Athletic Bilbao), De Gea (Manchester United), Sanchez (Brighton)

Defenders Gaya (Valencia), Alba (Barcelona), P Torres (Villarreal), Laporte (Manchester City), Garcia (Manchester City), D Llorente (Leeds), Azpilicueta (Chelsea)

Midfielders Busquets (Barcelona), Rodri (Manchester City), Pedri (Barcelona), Thiago (Liverpool), Koke (Atletico Madrid), Ruiz (Napoli), M Llorente (Atletico Madrid)

Forwards: Olmo (RB Leipzig), Oyarzabal (Real Sociedad), Morata (Juventus), Moreno (Villarreal), F Torres (Manchester City), Traore (Wolves), Sarabia (PSG)

Major honours

ARSENAL

  • FA Cup - 2005

BARCELONA

  • La Liga - 2013
  • Copa del Rey - 2012
  • Fifa Club World Cup - 2011

CHELSEA

  • Premier League - 2015, 2017
  • FA Cup - 2018
  • League Cup - 2015

SPAIN

  • World Cup - 2010
  • European Championship - 2008, 2012
European arms

Known EU weapons transfers to Ukraine since the war began: Germany 1,000 anti-tank weapons and 500 Stinger surface-to-air missiles. Luxembourg 100 NLAW anti-tank weapons, jeeps and 15 military tents as well as air transport capacity. Belgium 2,000 machine guns, 3,800 tons of fuel. Netherlands 200 Stinger missiles. Poland 100 mortars, 8 drones, Javelin anti-tank weapons, Grot assault rifles, munitions. Slovakia 12,000 pieces of artillery ammunition, 10 million litres of fuel, 2.4 million litres of aviation fuel and 2 Bozena de-mining systems. Estonia Javelin anti-tank weapons.  Latvia Stinger surface to air missiles. Czech Republic machine guns, assault rifles, other light weapons and ammunition worth $8.57 million.

Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions
Champions parade (UAE timings)

7pm Gates open

8pm Deansgate stage showing starts

9pm Parade starts at Manchester Cathedral

9.45pm Parade ends at Peter Street

10pm City players on stage

11pm event ends

MATCH INFO

Liverpool v Manchester City, Sunday, 8.30pm UAE

Updated: June 04, 2024, 10:11 AM