Manchester United face Real Sociedad at Old Trafford on Thursday in the club’s biggest game of the season so far. Defeat means United won’t be winning a trophy this season and, given their lowly league position, will be unlikely to be playing European football next season.
Win, and United’s season stays alive, and they will be a step closer to a Europa League final in Bilbao. Win that and United will play in the Uefa Champions League next term. The tie stands equal after a 1-1 draw in San Sebastian last week.
It’s a huge game and the team will need the fans to create a hostile atmosphere, especially 'The Red Army' (TRA) who are based in the traditionally vocal heart of the Stretford End.
For this game, they are planning something different – to let off 50 red, white and black smoke cannisters before the game in front of the entire Stretford End.
The fans have paid for them; it’s their idea and the club have agreed to it. The TRA group didn’t want the club to pay for it.
The atmosphere at Old Trafford, which is full to its 73,000 capacity every game, has been below-par this season, a symptom of an underperforming team and a succession of negative stories around the club.
Concerns over future ticket price rises haven’t helped either and protests continue against the Glazer family, who took control in 2005. But the atmosphere was much improved against Arsenal last Sunday when United drew 1-1 – their fourth draw in five games.
United’s European form has been far better than their domestic form and they are the only unbeaten team in European competition this season, with five wins and four draws from nine games.
The performance of Ruben Amorim’s side in last week’s first leg in San Sebastian was also promising for the first 70 minutes, until a converted penalty saw the Basque side equalise and finish much stronger.
Real Sociedad’s coach Imanol Alguacil has led his side to victory at Old Trafford in 2022 and is confident that he can do the same again.
After the first leg, he said: “We knew this was going to be decided in the second leg, and what we have to do now is win on their pitch – something we have already achieved.”
Amorim said: “The Europa League is, in my opinion, so much harder than the Champions League. Not the game, but the recovery to play in the Premier League on the weekend. We must deal with that.”
United did deal with that to end a run of four straight Premier League defeats to Arsenal. Now they must deal with Real Sociedad, the 11th-placed team in Spain’s La Liga.
A raucous Old Trafford will be make a significant difference in helping Amorim’s side do that.
Read next: Manchester United’s new stadium plan is bold and daring - but the biggest question is how will it be paid for?
EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5
Five expert hiking tips
- Always check the weather forecast before setting off
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Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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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Killing of Qassem Suleimani