• Manchester United's Jesse Lingard in action during their 6-0 win at Tranmere Rovers in the FA Cup fourth round on January 26. Reuters
    Manchester United's Jesse Lingard in action during their 6-0 win at Tranmere Rovers in the FA Cup fourth round on January 26. Reuters
  • Manchester United's Diogo Dalot, second left, celebrates after scoring their second goal. AFP
    Manchester United's Diogo Dalot, second left, celebrates after scoring their second goal. AFP
  • Manchester United manager Ole Gunnar Solskjaer, right, and Diogo Dalot. Getty
    Manchester United manager Ole Gunnar Solskjaer, right, and Diogo Dalot. Getty
  • Manchester United's Harry Maguire celebrates scoring their first goal. Reuters
    Manchester United's Harry Maguire celebrates scoring their first goal. Reuters
  • Action from Prenton Park. Reuters
    Action from Prenton Park. Reuters
  • Manchester United's Harry Maguire. Reuters
    Manchester United's Harry Maguire. Reuters
  • Manchester United's Phil Jones celebrates scoring their fourth goal. Reuters
    Manchester United's Phil Jones celebrates scoring their fourth goal. Reuters
  • Manchester United manager Ole Gunnar Solskjaer celebrates after the match. Reuters
    Manchester United manager Ole Gunnar Solskjaer celebrates after the match. Reuters
  • Manchester United's Anthony Martial celebrates scoring their fifth goal. Reuters
    Manchester United's Anthony Martial celebrates scoring their fifth goal. Reuters
  • Phil Jones of Manchester United is tackled by Tranmere's Corey Blackett-Taylor. Getty
    Phil Jones of Manchester United is tackled by Tranmere's Corey Blackett-Taylor. Getty
  • Manchester United's Anthony Martial shoots at goal. Reuters
    Manchester United's Anthony Martial shoots at goal. Reuters
  • The pitch at Prenton Park was in far from ideal condition. Reuters
    The pitch at Prenton Park was in far from ideal condition. Reuters
  • Mason Greenwood scores Manchester United's sixth goal from the penalty spot. Getty.
    Mason Greenwood scores Manchester United's sixth goal from the penalty spot. Getty.
  • Tranmere Rovers goalkeeper Scott Davies. Reuters
    Tranmere Rovers goalkeeper Scott Davies. Reuters
  • Mason Greenwood celebrates his goal. Getty
    Mason Greenwood celebrates his goal. Getty

Jesse Lingard: Manchester United were on course for silverware before lockdown, but coronavirus has put it all in perspective


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Jesse Lingard believes Manchester United were on course to win a trophy and seal a top-four spot in the league before the season was brought to a grinding halt by the coronavirus.

But the English attacker also acknowledges that United's trophy aspirations are put into perspective by the ramifications of the current global pandemic.

United had been in fine form before the March lockdown kicked in after going 11 games unbeaten.

They were up to fifth in the Premier League table and had just completed the double over rivals Manchester City for the first time in a decade.

A place in the FA Cup quarter-final had been secured thanks to a 3-0 win at Wayne Rooney's Derby County and United had blown away Austrian side LASK 5-0 in the Europa League last-16 first leg.

Their flying form had started when they swept aside fears of being on the end of an FA Cup fourth-round giant-killing at Tranmere Rovers, by thrashing the third-tier outfit 6-0 in January.

Lingard had scored his second goal of the season at Prenton Park and it felt like a corner had been turned after frustrating first half of the campaign.

“We had found a rhythm and were growing in confidence, so we were looking forward to a great end to the season," said Lingard.

"I think we could go on to win a trophy and finish in the top four if things restart, but things like this [the coronavirus] put things in perspective.

"Everyone is in the same boat and it seems to be bringing people together."

Players from different clubs have been brought together as one team to try and provide some help for those on the frontline dealing with Covid-19.

Lingard joined both teammates and rivals for the #FootballUnited initiative that has seen players unite to donate much-needed funds for the British National Health Service.

“We’re lucky that we’re able to help,” said Lingard. “It’s a great thing to come together and support the NHS, that’s the most important thing in all of this.

"They’re under huge pressure and I’m just in awe of what they’re doing.”

People across the UK have been embracing apps such as Zoom and Houseparty in an effort to keep fit and stay in touch with work colleagues during the lockdown – and the football world is no different.

Lingard has been joined in quarantine by former reserve teammate Larnell Cole – who now plays in the seventh tier of the English football league system with FC United – and the two have turned to the kitchen, as well as reruns of previous matches, to help keep them occupied.

“I’ve been doing a load of cooking,” says 27-year-old Lingard. “Larnell has been really good company and he’s showed me how to cook for myself. I’m now following a lot of YouTube tutorials as I try and learn more recipes.

“I’ve never really had to cook for myself before and so it’s a good opportunity to become a bit more independent. I’ve loved it, so it’s something I think I’ll definitely carry on when all of this is over.

“My speciality is chicken and chilli pasta, which was a favourite at Carrington [United’s training ground].

“The club nutritionist has been helping us with what to buy, where to get it from and what food we need to eat to help maintain our peak weight, so I’ve really been enjoying that side of things.”

Lingard and Cole both miss the day-to-day involvement of training, which is why the duo are being sent video footage of the matches they played together to help them fill the void.

The duo progressed through the Manchester United academy at the same time between 2011 and 2014, before Cole moved to Fulham, and they played for the reserves together when they weren’t out on various loan spells.

“It has given us a good chance to reminisce,” says Lingard, before stating that the two are pushing each other in the gym as they try and maintain some semblance of match fitness.

“We’re in the gym twice a day and hitting the garden to play football, so we’re into a bit of a routine. I hit the gym after breakfast and then just try and find ways to burn off energy.

"I like to go for a long run, maybe 13km, to get some distance in the legs and open up the lungs, and combine that with some interval training.

"You can’t replicate the match sharpness, but the interval training helps. We’ve been speaking a lot as a team on Whatsapp, too. It’s good just to check in and make sure everyone’s okay.

"Lee Grant is the main guy sending all the gifs and funny stuff, so he’s been great for the mood.”

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

Essentials

The flights
Etihad and Emirates fly direct from the UAE to Delhi from about Dh950 return including taxes.
The hotels
Double rooms at Tijara Fort-Palace cost from 6,670 rupees (Dh377), including breakfast.
Doubles at Fort Bishangarh cost from 29,030 rupees (Dh1,641), including breakfast. Doubles at Narendra Bhawan cost from 15,360 rupees (Dh869). Doubles at Chanoud Garh cost from 19,840 rupees (Dh1,122), full board. Doubles at Fort Begu cost from 10,000 rupees (Dh565), including breakfast.
The tours 
Amar Grover travelled with Wild Frontiers. A tailor-made, nine-day itinerary via New Delhi, with one night in Tijara and two nights in each of the remaining properties, including car/driver, costs from £1,445 (Dh6,968) per person.

RACE CARD

6.30pm: Maiden (TB) Dh82,500 (Dirt) 1,200m

7.05pm: Maiden (TB) Dh82,500 (D) 1,900m

7.40pm: Handicap (TB) Dh102,500 (D) 2,000m

8.15pm: Conditions (TB) Dh120,000 (D) 1,600m

8.50pm: Handicap (TB) Dh95,000 (D) 1,600m

9.25pm: Handicap (TB) Dh87,500 (D) 1,400m