• Manchester United's Victor Lindelof is challenged by Leeds United's Patrick Bamford at Elland Road on Sunday April 25, 2021. AP
    Manchester United's Victor Lindelof is challenged by Leeds United's Patrick Bamford at Elland Road on Sunday April 25, 2021. AP
  • Leeds United's Robin Koch, left, challenges Manchester United's Paul Pogba during their match at Elland Road on Sunday. AP
    Leeds United's Robin Koch, left, challenges Manchester United's Paul Pogba during their match at Elland Road on Sunday. AP
  • Manchester United's Paul Pogba on the ground. Reuters
    Manchester United's Paul Pogba on the ground. Reuters
  • Manchester United's manager Ole Gunnar Solskjaer and Leeds United's coach Marcelo Bielsa. AFP
    Manchester United's manager Ole Gunnar Solskjaer and Leeds United's coach Marcelo Bielsa. AFP
  • Manchester United's Dean Henderson during the match on Sunday. Reuters
    Manchester United's Dean Henderson during the match on Sunday. Reuters
  • Manchester United's Marcus Rashford after being substituted. Reuters
    Manchester United's Marcus Rashford after being substituted. Reuters
  • Luke Ayling of Leeds tackles Luke Shaw of Manchester United. EPA
    Luke Ayling of Leeds tackles Luke Shaw of Manchester United. EPA
  • Referee Craig Pawson shows Harry Maguire of Manchester United a yellow card. Getty
    Referee Craig Pawson shows Harry Maguire of Manchester United a yellow card. Getty

Leeds frustrate 'big six' once again with Manchester United below their best


Richard Jolly
  • English
  • Arabic

Manchester United against Leeds United was one of the games of the season. Just not this meeting between historic rivals. If repeats of December’s 6-2 win for Ole Gunnar Solskjaer’s side can fill out the television schedules for years to come, the subsequent stalemate was less dramatic.

The significance lay in the backdrop and the consequences, rather than the football. United supporters paid for a plane to fly over Elland Road, displaying a message: “£2 billion stolen, Glazers out.”

They may not get their wish; Solskjaer denied he and his players had seen it. On the field, the ultimate winners, perhaps, were Manchester City, whose lead at the summit was only trimmed to 10 points; two more wins will make them champions.

United missed the opportunity to apply a little pressure and now the title could be settled next weekend. “A draw is disappointing because we wanted to put pressure on City,” said Solskjaer. “This is two points dropped that makes them very safe.”

A goalless game preserved two unbeaten records: Manchester United’s on the road all season – “a good achievement,” smiled Solskjaer – and Leeds United’s at home to the so-called 'big six'.

It is evidence of obduracy and, while there have been stunning scorelines in some of their matches, 0-0 draws with Arsenal, Chelsea and now United are examples that entertainers can also display defensive resolve.

Pascal Struijk started the season as a largely untried understudy but deputised adeptly for the suspended captain Liam Cooper. Illan Meslier, who had conceded six times at Old Trafford, enjoyed a cathartic clean sheet that featured a brilliant save from Marcus Rashford. Each feels proof that Marcelo Bielsa can be justified in trusting youth.

“The team made a massive effort,” said Bielsa. “We defended well. The dominance came more from them than from us.”

But Manchester United were below their best. Bruno Fernandes’ form has slipped in the last couple of months, Daniel James may have been a horses-for-courses choice after excelling in their December meeting but did not have the same impact and Mason Greenwood was on the fringes of the game.

Solskjaer’s preference for two defensive midfielders can both offer solidity and limit creativity and, while Fred produced one of his most incisive passes before Greenwood shot at Meslier, the decision to bench Paul Pogba came at a cost.

Solskjaer delayed the introductions of the Frenchman and Edinson Cavani as thoughts seemed to be turning to Thursday’s semi-final against Roma. “The Europa League disappointment last season still sticks in their minds and hearts,” said Solskjaer.

He had overwhelmed Leeds in December by selecting a side with more running power. He approached the rematch with a similar plan. “Leeds can steamroller teams with their fitness,” Solskjaer rationalised.

“We won 6-2 last time but had 40 percent of possession. In the second half today we had 60 percent. We looked like strong athletes.”

He had a ploy of aiming long balls over the Leeds defence for Marcus Rashford to meet and, when Victor Lindelof lofted a pass, Rashford shot wide. Luke Ayling was cautioned for halting Rashford illegally; at times, though, he could not get close enough to foul him.

United’s reliance on Rashford was apparent again when he struck a swerving free kick in the style of Cristiano Ronaldo; Meslier made a fantastic flying save. While Fernandes arrowed a shot wide after Aaron Wan-Bissaka delivered a low cross, there were few other alarms. “We just didn’t have the moment,” Solskjaer admitted. “We missed a little bit of spark to win the game.”

So did Leeds. Jack Harrison’s cross hit Luke Shaw’s arm and the defender survived a VAR check for a penalty but the closest they came was via a deflection, Helder Costa’s shot clipping Wan-Bissaka and landing on the roof of the net. “It was difficult for us to attack,” Bielsa said. But they rendered it difficult for the other United.

The years Ramadan fell in May

1987

1954

1921

1888

World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

The biog

Favourite car: Ferrari

Likes the colour: Black

Best movie: Avatar

Academic qualifications: Bachelor’s degree in media production from the Higher Colleges of Technology and diploma in production from the New York Film Academy

The Sky Is Pink

Director: Shonali Bose

Cast: Priyanka Chopra Jonas, Farhan Akhtar, Zaira Wasim, Rohit Saraf

Three stars

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

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

Results

6.30pm: Baniyas (PA) Group 2 Dh195,000 1,400m | Winner: ES Ajeeb, Sam Hitchcock (jockey), Ibrahim Aseel (trainer)

7.05pm: Maiden (TB) Dh165,000 1,400m | Winner: Al Shamkhah, Royston Ffrench, Sandeep Jadhav

7.40pm: Handicap (TB) Dh190,000 1,200m | Winner: Lavaspin, Richard Mullen, Satish Seemar

8.15pm: Maiden (TB) Dh165,000 1,200m | Winner: Kawasir, Dane O’Neill, Musabah Al Muhairi

8.50pm: Rated Conditions (TB) Dh240,000 1,600m | Winner: Cosmo Charlie, Pat Dobbs, Doug Watson

9.20pm: Handicap (TB) Dh165,000 1,400m | Winner: Bochart, Richard Mullen, Satish Seemar

10pm: Handicap (TB) Dh175,000 2,000m | Winner: Quartier Francais, Fernando Jara, Ali Rashid Al Raihe

 

Singham Again

Director: Rohit Shetty

Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone

Rating: 3/5

What is hepatitis?

Hepatitis is an inflammation of the liver, which can lead to fibrosis (scarring), cirrhosis or liver cancer.

There are 5 main hepatitis viruses, referred to as types A, B, C, D and E.

Hepatitis C is mostly transmitted through exposure to infective blood. This can occur through blood transfusions, contaminated injections during medical procedures, and through injecting drugs. Sexual transmission is also possible, but is much less common.

People infected with hepatitis C experience few or no symptoms, meaning they can live with the virus for years without being diagnosed. This delay in treatment can increase the risk of significant liver damage.

There are an estimated 170 million carriers of Hepatitis C around the world.

The virus causes approximately 399,000 fatalities each year worldwide, according to WHO.

 

RESULT

Shabab Al Ahli Dubai 0 Al Ain 6
Al Ain: Caio (5', 73'), El Shahat (10'), Berg (65'), Khalil (83'), Al Ahbabi (90' 2)

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
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