This has been Manchester United’s worst season in England’s top division since relegation in 1974, but joy and drama have prevailed in an exciting Uefa Europa League run as United face Tottenham Hotspur in Wednesday’s final in Bilbao.
It’s a huge game for both clubs, a chance of a trophy and qualification for next season’s Champions League.
There have been individuals who deserve credit from this otherwise misfiring team. Bruno Fernandes has again been by far the best player, but of the signings made in time for this season, Noussair Mazraoui, 27, is the one who has most impressed.
The Netherlands-born Moroccan came from Bayern Munich – and has been the most consistent defender this season too.
If Mazraoui starts as expected, it will be his 56th club game of the season a big step up given he averaged 27 at Bayern and 32 per campaign once he had established himself at Ajax before that.
He’s only been booked three times in all those games this term and played all 120 minutes in the FA Cup matches against Arsenal and Fulham.
Multiple insiders on the football side at United say Mazraoui is the best signing United have made for years. There are several reasons for this.
Mazraoui is technically secure on the ball with both feet, he dribbles well out of pressure, and his game understanding has impressed teammates and coaches. United knew they were getting a good player, but have been surprised at how agile and aggressive Mazraoui has been, how strong he is.
He is also versatile and can play right-back, full-back and central-defender. He’s a full-back that both cuts inside and plays midfield – both high and low.
Like a modern-day Denis Irwin, United’s legendary full-back, Mazraoui is consistent week after week, with 7 and 8/10 performances. He is quiet, popular among his teammates, respectful and unassuming. His teammates trust him with the ball and know that he’ll be calm when they pass to him under pressure.
“When you consider that he’s played for Ajax and Bayern Munich, there’s no ego at all with him,” one source told The National. “We’ve been crying out for players like that.
“As a player he’s extremely technical and that’s one reason why he’s been used as a forward by Erik ten Hag and Ruben Amorim.
“He’s top under pressure which is a big attribute to have when you consider the number of teams that both press aggressively and man to man.
“When you press man to man, you’re only as good as your weakest presser but it’s never Nous. He’s conscientious, he’s a good athlete.”
A devout Muslim, Mazraoui played games every three days and trained every day while fasting during Ramadan. He never complained, he never does. He simply does what is asked of him at a club where he’s desperate to do well and add to the four domestic titles he won in the Netherlands (three) and Germany.
Mazraoui has played most of his games as a right-back, with Diogo Dalot on the opposite side, though he’s been as adept playing there or in the right central defensive role in coach Amorim’s favoured 3-5-2 formation.
Considering how many games he’s played, Mazraoui has not made many mistakes and continues to be steady, a link player who pops up with the odd attacking moment – like when he hit the crossbar with a beautiful strike from distance the last time United played in Bilbao.
It was hardly likely to go in: he hasn’t scored for two years. Earlier in the game, he played a wonderful ball which led to a United penalty and towards the Europa League final in the same city.
Mazraoui has played 90 minutes in 10 of the club’s 14 unbeaten Europa League games on the way to Bilbao.
Chris Blackhurst: Glazers’ grip on struggling Manchester United remains strong despite fans’ loathing
He had to leave Old Trafford at half-time during the Lyon quarter-final second leg to attend to a personal issue when United were leading 2-0: Lyon then scored four goals before United’s most dramatic comeback in years and a 5-4 win after extra time.
This has been a problem season for United, but Mazraoui hasn’t been one of them – an example of positive recruitment at a club which has signed too many players who haven’t worked out in the last decade.
United have been burnt buying talents from big clubs including Bayern Munich but Mazraoui has bucked the trend.
Ten Hag was the man who pushed hardest to sign him and while some of the other signings on the Dutchman’s watch failed, Mazraoui has justified the confidence shown in him.
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
Most sought after workplace benefits in the UAE
- Flexible work arrangements
- Pension support
- Mental well-being assistance
- Insurance coverage for optical, dental, alternative medicine, cancer screening
- Financial well-being incentives
Biog
Mr Kandhari is legally authorised to conduct marriages in the gurdwara
He has officiated weddings of Sikhs and people of different faiths from Malaysia, Sri Lanka, Russia, the US and Canada
Father of two sons, grandfather of six
Plays golf once a week
Enjoys trying new holiday destinations with his wife and family
Walks for an hour every morning
Completed a Bachelor of Commerce degree in Loyola College, Chennai, India
2019 is a milestone because he completes 50 years in business
Key developments in maritime dispute
2000: Israel withdraws from Lebanon after nearly 30 years without an officially demarcated border. The UN establishes the Blue Line to act as the frontier.
2007: Lebanon and Cyprus define their respective exclusive economic zones to facilitate oil and gas exploration. Israel uses this to define its EEZ with Cyprus
2011: Lebanon disputes Israeli-proposed line and submits documents to UN showing different EEZ. Cyprus offers to mediate without much progress.
2018: Lebanon signs first offshore oil and gas licencing deal with consortium of France’s Total, Italy’s Eni and Russia’s Novatek.
2018-2019: US seeks to mediate between Israel and Lebanon to prevent clashes over oil and gas resources.
The specs
AT4 Ultimate, as tested
Engine: 6.2-litre V8
Power: 420hp
Torque: 623Nm
Transmission: 10-speed automatic
Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)
On sale: Now
Dark Souls: Remastered
Developer: From Software (remaster by QLOC)
Publisher: Namco Bandai
Price: Dh199
OPINIONS ON PALESTINE & ISRAEL
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
The specs: 2018 Nissan Patrol Nismo
Price: base / as tested: Dh382,000
Engine: 5.6-litre V8
Gearbox: Seven-speed automatic
Power: 428hp @ 5,800rpm
Torque: 560Nm @ 3,600rpm
Fuel economy, combined: 12.7L / 100km
A State of Passion
Directors: Carol Mansour and Muna Khalidi
Stars: Dr Ghassan Abu-Sittah
Rating: 4/5
Results
4.30pm Jebel Jais – Maiden (PA) Dh60,000 (Turf) 1,000m; Winner: MM Al Balqaa, Bernardo Pinheiro (jockey), Qaiss Aboud (trainer)
5pm: Jabel Faya – Maiden (PA) Dh60,000 (T) 1,000m; Winner: AF Rasam, Tadhg O’Shea, Ernst Oertel
5.30pm: Al Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 2,200m; Winner: AF Mukhrej, Tadhg O’Shea, Ernst Oertel
6pm: The President’s Cup Prep – Conditions (PA) Dh100,000 (T) 2,200m; Winner: Mujeeb, Richard Mullen, Salem Al Ketbi
6.30pm: Abu Dhabi Equestrian Club – Prestige (PA) Dh125,000 (T) 1,600m; Winner: Jawal Al Reef, Antonio Fresu, Abubakar Daud
7pm: Al Ruwais – Group 3 (PA) Dh300,000 (T) 1,200m; Winner: Ashton Tourettes, Pat Dobbs, Ibrahim Aseel
7.30pm: Jebel Hafeet – Maiden (TB) Dh80,000 (T) 1,400m; Winner: Nibraas, Richard Mullen, Nicholas Bachalard
'The worst thing you can eat'
Trans fat is typically found in fried and baked goods, but you may be consuming more than you think.
Powdered coffee creamer, microwave popcorn and virtually anything processed with a crust is likely to contain it, as this guide from Mayo Clinic outlines:
Baked goods - Most cakes, cookies, pie crusts and crackers contain shortening, which is usually made from partially hydrogenated vegetable oil. Ready-made frosting is another source of trans fat.
Snacks - Potato, corn and tortilla chips often contain trans fat. And while popcorn can be a healthy snack, many types of packaged or microwave popcorn use trans fat to help cook or flavour the popcorn.
Fried food - Foods that require deep frying — french fries, doughnuts and fried chicken — can contain trans fat from the oil used in the cooking process.
Refrigerator dough - Products such as canned biscuits and cinnamon rolls often contain trans fat, as do frozen pizza crusts.
Creamer and margarine - Nondairy coffee creamer and stick margarines also may contain partially hydrogenated vegetable oils.
What is the FNC?
The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning.
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval.
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
UAE SQUAD
Mohammed Naveed (captain), Mohamed Usman (vice captain), Ashfaq Ahmed, Chirag Suri, Shaiman Anwar, Mohammed Boota, Ghulam Shabber, Imran Haider, Tahir Mughal, Amir Hayat, Zahoor Khan, Qadeer Ahmed, Fahad Nawaz, Abdul Shakoor, Sultan Ahmed, CP Rizwan
