In an England squad with several exciting young players James Milner likely won’t set pulses racing, but the versatile Manchester City midfielder could play a vital role in Roy Hodgson’s plans in Brazil.
The 28-year-old Milner has been part of the England set-up since making his debut for the Under-16 team 13 years ago.
With Hodgson giving opportunities to some players with barely more than a season of Premier League football under their belts, that experience could be invaluable.
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His ability to offer defensive cover in midfield as well as provide width or support for the strikers provides Hodgson with useful tactical options, but he remains a player who many fans find lacking in sparkle.
“The opinion of the manager and my teammates is really the only one that matters to me,” he told reporters on Monday before rejecting the notion that he is little more than a steady option.
“You can look at the number of goals I’ve created in the Premier League in my career and see where that puts me. I’m sure I’d be quite high up in that.
“If a footballer can do that, create goals but also do a job for the team defensively, is that a bad thing? People say I’m a containing player. Maybe if I was lazy they wouldn’t think that. If I kept more energy to go forward, what would the perception be then? Would I be lazy and shouldn’t be playing because of that?” he said.
If that response suggests Milner is somewhat irked by his public image that would be slightly misleading.
A twitter account, with nearly a quarter of a million followers, titled ‘Boring James Milner,’ mocks the player by posting tediously banal observations about shopping and everyday life but he takes the parody in good spirit.
“It’s good fun. I’ve read a few of them and some of them are very funny. My mates don’t mention it, no. I’d like the James Milner Foundation to have as many followers as that,” he said, before joking about his attempts to hunt down the culprit – possibly among the staff at Manchester City.
Milner may not be boring at all, indeed he was thoughtful and engaging in his conversation with reporters on Monday, but he certainly is a very different character from some of the England midfielders of the past.
For starters he has never touched a drop of alcohol – rejecting the boozy culture that once typified English footballers.
“It’s not like I’m against alcohol. It’s just a decision I made at the start of my career and, it is probably a case of, if you’ve never had it, you don’t miss it,” he said.
Not surprisingly for someone willing to only countenance a drink with his team-mates if England were to win the World Cup – “I might” he said when questioned on that scenario – Milner isn’t worried too much about the perception of him and nor is he concerned that his versatility might work against him when it comes to team selection.
“I only do the job the manager wants me to do to the best of my ability and fulfill the role that has been asked of me,” he said. “The versatility tag can be a blessing or a bad thing.
“Sometimes it works for you, sometimes not. You can look at every game, some where I’ve been a defensive player and others where I’ve had an impact.
“I contribute in many different ways to the team. I’ve played a hell of a lot of games in my career, and you can stake any argument on the stats.”
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Electoral College Victory
Trump has so far secured 295 Electoral College votes, according to the Associated Press, exceeding the 270 needed to win. Only Nevada and Arizona remain to be called, and both swing states are leaning Republican. Trump swept all five remaining swing states, North Carolina, Georgia, Pennsylvania, Michigan and Wisconsin, sealing his path to victory and giving him a strong mandate.
Popular Vote Tally
The count is ongoing, but Trump currently leads with nearly 51 per cent of the popular vote to Harris’s 47.6 per cent. Trump has over 72.2 million votes, while Harris trails with approximately 67.4 million.
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Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
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
