Ole Gunnar Solskjaer’s priority at the start of this season was building from the back, with defenders Harry Maguire and Aaron Wan Bissaka two of his three summer signings.
The Manchester United manager is delighted with both and feels he can now focus on strengthening his team further forward.
Maguire's £80 million (Dh364.8m/US$99.3m) move from Leicester City makes the England centre-back the most expensive defender in the world.
He and Wan Bissaka, a £45m signing from Crystal Palace, are both in contention to win United’s player of the season when, or if, that award is handed out.
They are playing with Luke Shaw, the 2018-19 player of the year and the most expensive teenager in world football when he moved to Old Trafford in 2014
Shaw, now fit again, and Brandon Williams seem to have settled United’s issues at left-back.
If there is a doubt about the defence, it is Victor Lindelof, although United's coaching staff expect Axel Tuanzebe to develop into a top defender. Injuries have hampered Tuanzebe this season.
Behind them is David de Gea, the best paid goalkeeper on the planet, although his performance has dropped this season from the incredible highs that allowed his agent to negotiate a lucrative new contract a year ago.
United’s defence was playing better than at any time since Solskjaer took over before the coronavirus-enforced lockdown in March.
Since a January home defeat to Burnley, United have kept nine clean sheets in 11 games, winning eight, including against Manchester City (twice) and Chelsea.
That contrasted sharply with their form earlier in January when United lost four of seven games.
Maguire was made captain after Ashley Young left to join Inter Milan, while Marcus Rashford was injured for most of the winning run.
At least he will be back fit to represent his club and country when football resumes.
United’s leading scorer with 19 goals before that January setback, Rashford is developing into a world-class forward, the main man in United’s front line.
He needed to score more goals this season and did. He has already passed his earlier season goal tallies of 8, 11, 13 and 13.
Maguire is a long-time admirer of his teammate.
“I’ve always spoken so highly of Marcus when I was with him at England,” Maguire said. “I can’t speak highly enough of him.
"I think he’s going to go on to have an exceptional career. I also think he’s going to go on – I don’t want to put too much pressure on him – to be a wonderful player for Manchester United, as he is now.”
Maquire was asked on United’s podcast about Rashford being a leader, the most talented player he has played with and a possible future captain of United.
“Yeah, definitely," he said. "I think as a club you should have a captain and rely on him. but you need to spread the onus of the leadership in the group.
"Marcus is there and he battles through every game. Obviously he’s missing through a bad injury at the moment but he’s battling hard to get back and he’s very rarely missing games.
"He’s always wanting to make himself available. I think you can see around the place and on and off the field as well. He’s excellent with his charity work, which is great to see.
"On the pitch, like I said, he’s amazed me. He’s the most talented player I’ve ever played with and I’m sure he’s going to be a wonderful player for this club.”
The mood around United was positive before the lockdown. Results were too.
With Rashford back and Maguire captain and in-form, the return will be keenly anticipated, especially if United add another top attacking threat to play alongside and support Rashford.
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Engine: naturally aspirated 6.5-liter V12
Power: 819hp
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500 People from Gaza enter France
115 Special programme for artists
25 Evacuation of injured and sick
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
Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
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2025 Fifa Club World Cup groups
Group A: Palmeiras, Porto, Al Ahly, Inter Miami.
Group B: Paris Saint-Germain, Atletico Madrid, Botafogo, Seattle.
Group C: Bayern Munich, Auckland City, Boca Juniors, Benfica.
Group D: Flamengo, ES Tunis, Chelsea, (Leon banned).
Group E: River Plate, Urawa, Monterrey, Inter Milan.
Group F: Fluminense, Borussia Dortmund, Ulsan, Mamelodi Sundowns.
Group G: Manchester City, Wydad, Al Ain, Juventus.
Group H: Real Madrid, Al Hilal, Pachuca, Salzburg.
