• Erling Haaland after missing a penalty during Manchester City's 1-1 Premier League draw with Everton at the Etihad Stadium on December 26, 2024. AFP
    Erling Haaland after missing a penalty during Manchester City's 1-1 Premier League draw with Everton at the Etihad Stadium on December 26, 2024. AFP
  • City striker Erling Haaland misses a penalty in the second half. AP
    City striker Erling Haaland misses a penalty in the second half. AP
  • Everton goalkeeper Jordan Pickford is congratulated by teammates after saving Erling Haaland's penalty. Getty Images
    Everton goalkeeper Jordan Pickford is congratulated by teammates after saving Erling Haaland's penalty. Getty Images
  • City's Erling Haaland sees his penalty saved by Everton goalkeeper Jordan Pickford. Reuters
    City's Erling Haaland sees his penalty saved by Everton goalkeeper Jordan Pickford. Reuters
  • Erling Haaland pushes away Everton captain Seamus Coleman ahead of missing from the penalty spot. Getty Images
    Erling Haaland pushes away Everton captain Seamus Coleman ahead of missing from the penalty spot. Getty Images
  • Iliman Ndiaye celebrates after scoring for Everton in the 36th minute. Reuters
    Iliman Ndiaye celebrates after scoring for Everton in the 36th minute. Reuters
  • City striker Erling Haaland rounds Everton goalkeeper Jordan Pickford but fails to turn the chance into a goal. Reuters
    City striker Erling Haaland rounds Everton goalkeeper Jordan Pickford but fails to turn the chance into a goal. Reuters
  • Frustrated Manchester City manager Pep Guardiola during the first half. AP
    Frustrated Manchester City manager Pep Guardiola during the first half. AP
  • City's Bernardo Silva's shot ricochets off Everton defender Jarrad Branthwaite to make it 1-0 in the 14th minute. AFP
    City's Bernardo Silva's shot ricochets off Everton defender Jarrad Branthwaite to make it 1-0 in the 14th minute. AFP
  • Manchester City's Bernardo Silva celebrates after opening the scoring at the Etihad Stadium. Reuters
    Manchester City's Bernardo Silva celebrates after opening the scoring at the Etihad Stadium. Reuters
  • City defender Josko Gvardiol of Manchester City heads against the post in the opening few minutes. Getty Images
    City defender Josko Gvardiol of Manchester City heads against the post in the opening few minutes. Getty Images

Pep Guardiola 'will not give up' as Manchester City look to turn corner on nightmare run


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Manchester City manager Pep Guardiola has insisted that he is determined to lead the club out of a nightmare rut that has seen them lose nine of their last 13 matches.

In what is comfortably the worst run of results of Guardiola's sparkling managerial career – that has seen him win trophies galore at Barcelona, Bayern Munich and City – the Spaniard has seen his team drop down to seventh in the Premier League table, 14 points behind leaders Liverpool.

City head into Sunday's game at Leicester City having won just once in 13 games – at home against Nottingham Forest on December 4 – after what has been a dramatic slump in form.

Nine of the 72 defeats suffered by Guardiola at City have come in this run and they have now lost seven of their past eight away games in all competitions – their worst streak away from the Etihad Stadium since 2011.

The Spaniard – who signed a contract extension in November – had led City to six of the past seven Premier League titles and is facing scrutiny like never before but has vowed to turn around the club's form.

“I will try, I will keep going,” said Guardiola on Saturday, ahead of the game against the Foxes at the King Power Stadium. “I will not give up. I want to be here. I want to do it and, with the situation that we have, we have to do it.

“Of course I want it, everyone wants it. I don't want to disappoint my people in terms of the club, the fans, the people who love this club.

“I think all of us in our job want to do it well and please the people. That is undeniable, not a question mark. The biggest test is to come back again, but we have done that before.”

Thursday's home draw with Everton saw Erling Haaland – the Premier League's Golden Boot winner in both his seasons at City – miss a second-half penalty with the Norwegian now having scored just once in seven games.

Guardiola had defended Haaland before the match insisting results were down to the team as a whole not just the misfiring striker, who started the campaign with 10 goals in his first five games, but has only managed three in 13 since.

And the Catalonian refused to point the finger of blame at any of his players ahead of Sunday's game. “I don't have it in my education to start complaining, to point at people,” he said. “It's happened, it's life, it's football, so let's try it again.

“That's why we have had success – because always it is never enough, we will try it again and again and again. That's why we won a lot of titles.

“Every three days it was a game and win, win, win for many, many months and years. Now we have to do the same when results are not good.”

Injuries have certainly contributed to City's situation with Ballon d'Or-winning midfielder Rodri is out for the season with a knee injury, while Ruben Dias, John Stones, Ederson, Kyle Walker, Jack Grealish and Matheus Nunes all missed the Everton game.

“Sometimes you have injuries,” Guardiola added. “For how many years we were incredibly consistent but now, yes, we're a little bit down and the main reason is having so many important players injured.

“But I saw the team spirit, how we trained this week, how focused they are, how they try to practice. We saw that [against Everton] but unfortunately we couldn't get the result we wanted.”

Leicester, meanwhile, have problems pf their own having dropped into the relegation zone following three defeats in a row that has them concede 10 goals.

And manager Ruud van Nistelrooy knows his side have to put in a “great performance” if they are to get anything from the match.

“Everybody knows, when you look at the team and how they played [against Everton], I know the quality of that squad and manager so I am focusing on that and the quality we will face,” said the Dutchman, who was interim manager at City's rivals Manchester United before taking over at Leicester.

“We have to prepare for a great performance in our side. Being where we are we need to be spot on in all parts of football to get a result.

“It is something which needs constant improvement and pressure to perform and get results. It is from game to game, we evaluate the game and make a game plan to get a result against City.”

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The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Part three: an affection for classic cars lives on

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

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 Specs

Price, base Dh379,000
Engine 2.9-litre, twin-turbo V6
Gearbox eight-speed automatic
Power 503bhp
Torque 443Nm
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Updated: December 28, 2024, 4:38 PM