Just three weeks after the Champions League final in Lisbon, the 2020/21 Premier League season gets underway this Saturday.
The three-month break between March and June caused by the coronavirus pandemic has severely disrupted Europe's professional football schedule, but the good news for fans is that the break between campaigns has been barely noticeable.
So as focus turns towards the new Premier League season, The National's editors and writers offer up their predictions.
Steve Luckings, Deputy Sports Editor
Champions: Liverpool. Hard to look beyond Liverpool as Manchester City still haven't addressed the centre-back problems that blighted their last campaign.
Top four: Liverpool, Manchester City, Manchester United, Tottenham
Relegated: Aston Villa, West Brom, Fulham
Player of the season: Kevin De Bruyne (Manchester City). If he can stay fit for a majority of the campaign then De Bruyne but otherwise Bruno Fernandes could run him close
Top scorer: Pierre-Emerick Aubameyang (Arsenal)
Player to watch: Donny van de Beek (Manchester United)
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Jon Turner, Assistant Sports Editor
Champions: Manchester City. There were signs Liverpool were starting to run out of steam toward the end of last season having set a relentless and record-setting pace. City have more than enough quality to close the gap and reclaim the title. Should be a closer contest this time around, though.
Top four: Manchester City, Liverpool, Chelsea, Manchester United
Relegated: West Brom, Fulham, Aston Villa
Player of the season: Trent Alexander-Arnold (Liverpool). Can a right-back be the best player in the Premier League? Alexander-Arnold is making a strong case and will continue to do so this season.
Top scorer: Mohamed Salah (Liverpool)
Player to watch: Hakim Ziyech (Chelsea)
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2020/21 completed transfers
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Ibrahima Diallo - Brest to Southampton (£12 million). AFP -

Moise Kean - Everton to Paris Saint-Germain (loan). Getty Images -

Jose Callejon (left) - Napoli to Fiorentina (free). AP Photo -

Matteo Darmian - Parma to Inter Milan (loan). AFP -

Ryan Sessegnon - Tottenham to Hoffenheim (loan). AFP -

Eric Maxim Choupo-Moting - Paris Saint-Germain to Bayern Munich (free). Reuters -

Douglas Costa - Juventus to Bayern Munich. Getty Images -

Davy Klaassen - Werder Bremen to Ajax (£10 million). Getty Images -

Wesley Hoedt - Southampton to Lazio (loan). Getty Images -

Ruben Vinagre - Wolves to Olympiakos (loan). AFP -

Justin Kluivert - Roma to RB Leipzig (loan). AFP -

Bouna Sarr - Marseille to Bayern Munich (£9 million). AFP -

Mattia De Sciglio - Juventus to Lyon (loan). Getty Images -

Tiemoue Bakayoko - Chelsea to Napoli (loan). Getty Images -

Matteo Guendouzi - Arsenal to Hertha Berlin (loan). Reuters -

Federico Chiesa - Fiorentina to Juventus (loan). Reuters -

Guido Carrillo - Southampton to Elche (loan). Reuters -

Gerard Deulofeu - Watford to Udinese (loan). Reuters -

Sofiane Boufal - Southampton to Angers (free). Getty Images -

Jack Wilshere - released. Reuters -

Chris Smalling - Manchester United to Roma (£13.5 million). Reuters -

Michael Cuisance - Bayern Munich to Marseille (loan). EPA -

The Premier League begins on Saturday. PA -

Diego Laxalt- AC Milan to Celtic (loan). EPA -

Edinson Cavani - Paris Saint-Germain to Manchester United (free). Reuters -

Theo Walcott - Everton to Southampton (loan). Reuters -

Raphinha - Rennes to Leeds United (£17 million). AFP -

Victor Mollejo - Atletico Madrid to Getafe (loan). EPA -

Lucas Torreira - Arsenal to Atletico Madrid (loan). Getty Images -

Alex Telles - Porto to Manchester United (£13.5 million). AFP -

Thomas Partey - Atletico Madrid to Arsenal (£45 million). AFP -

Rafinha - Barcelona to Paris Saint-Germain (£2.7 million). EPA -

Facundo Pellistri - Penarol to Manchester United (£10 million). AFP -

Ruben Loftus-Cheek - Chelsea to Fulham (loan). PA -

Diogo Dalot - Manchester United to AC Milan (loan). Reuters -

Keita Balde - Monaco to Sampdoria (loan). Reuters -

Ruben Dias - Benfica to Manchester City (£62 million). Getty -

Nicolas Otamendi - Manchester City to Benfica (£13.6m). Reuters -

Ross Barkley - Chelsea to Aston Villa (loan). AFP -

Ademola Lookman (right) - RB Leipzig to Fulham (loan). AP Photo -

Lucas Paqueta - AC Milan to Lyon (£18.2 million). AFP -

Sergino Dest - Ajax to Barcelona (£19.1 million). EPA -

Wesley Fofana - Saint Etienne to Leicester City (£36.5 million). Reuters -

Rhian Brewster - Liverpool to Sheffield United (£23.5 million). Reuters -

Carlos Vinicius - Benfica to Tottenham Hotspur (loan). Reuters -

Andreas Pereira - Manchester United to Lazio (loan). Getty Images -

Jota - Aston Villa (free agent). EPA -

Sven Ulreich - Bayern Munich to Hamburg (£500,000). AFP -

Daniele Rugani - Juventus to Rennes (loan). Reuters -

Adrien Silva - Leicester City to Sampdoria (free). Getty Images -

Juan Foyth - Tottenham to Villarreal (loan). Reuters -

Loris Karius - Liverpool to Union Berlin (loan). Reuters -

Kevin-Prince Boateng - Fiorentina to Monza (undisclosed). AFP -

Roberto Pereyra - Watford to Udinese (£3 million). Reuters -

Edouard Mendy - Reims to Chelsea (£22 million). EPA -

Santiago Arias - Atletico Madrid to Bayer Leverkusen (loan). EPA -

Dale Stephens - Brighton to Burnley (£1 million). EPA -

Luis Suarez - Barcelona to Atletico Madrid (£5.5 million). AFP -

Diego Godin - Inter Milan to Cagliari (free). Reuters -

Cengiz Under - Roma to Leicester City (loan). EPA -

Ravel Morrison - Sheffield United to Ado Den Haag (free). PA -

Runar Alex Runarsson - Dijon to Arsenal (£1.8 million). Reuters -

Arturo Vidal - Barcelona to Inter Milan (£900,000). Reuters -

Alvaro Morata - Atletico Madrid to Juventus (loan). AFP -

Alexander Sorloth - Crystal Palace to RB Leipzig (£20 million). Reuters -

Diego Llorente - Real Valladolid to Leeds United (£23 million). EPA -

Nelson Semedo - Barcelona to Wolves (£27.6 million). AFP -

Gareth Bale - Real Madrid to Tottenham (loan). Reuters -

Thiago Alcantara - Bayern Munich to Liverpool (£27 million). Getty Images -

Bertrand Traore - Lyon to Aston Villa (£17 million). Reuters -

Davide Zappacosta - Chelsea to Genoa (loan). AFP -

Sergio Reguilon - Real Madrid to Tottenham (£27.5 million). Reuters -

Diogo Jota - Wolves to Liverpool (£41 million). Reuters -

Ki-Jana Hoever - Liverpool to Wolves (£9 million). Reuters -

Vedat Muriqi - Fenerbahce to Lazio (£16.2 million). Reuters -

Yoshinori Muto - Newcastle United to Eibar (loan). Getty Images -

Yann M'Vila - Saint Etienne to Olympiakos (free). AP Photo -

Emiliano Martinez - Arsenal to Aston Villa (£20 million). Reuters -

Gonzalo Higuain - Juventus to Inter Miami (free). AFP -

Michy Batshuayi - Chelsea to Crystal Palace (loan). AFP -

Nacer Chadli - Monaco to Istanbul Basaksehir (undisclosed). Reuters -

Kenny Tete - Lyon to Fulham (£3 million). AFP -

Andre Silva - AC Milan to Eintracht Frankfurt (£8.1 million). Reuters -

Florian Lejeune - Newcastle United to Alaves (loan). Getty Images -

Alessandro Florenzi - Roma to PSG (loan). AFP -

Ola Aina - Torino to Fulham (loan). Reuters -

Ciprian Tatarusanu - Lyon to AC Milan (£450,000). AFP -

Loic Mbe Soh - Paris Saint-Germain to Nottingham Forest (£5 million). AFP -

Ante Rebic - Eintracht Frankfurt to AC Milan (£8.1 million). AFP -

Callum Robinson - Sheffield United to West Bromwich Albion (swap). Reuters -

Oliver Burke - West Bromwich Albion to Sheffield United (swap). Reuters -

Alphonse Areola - PSG to Fulham (loan). Reuters -

Aleksandar Kolarov - Roma to Inter Milan (£900k). Reuters -

Kenedy - Chelsea to Granada (loan). Reuters -

Jamal Lewis - Norwich City to Newcastle United (£15 million). Reuters -

Yannick Carrasco - Dalian Pro to Atletico Madrid (£20 million). Reuters -

Rafael da Silva - Lyon to Istanbul Basaksehir (free). Reuters -

Angelino - Manchester City to RB Leipzig (loan extended). AFP -

James Rodriguez - Real Madrid to Everton (£22 million). Getty Images -

Ethan Ampadu - Chelsea to Sheffield United (loan). Reuters -

Ryan Fraser - Bournemouth to Newcastle (free). AP Photo -

Chris Brunt - West Brom to Bristol City (free). Reuters -

Callum Wilson - Bournemouth to Newcastle (£20 million). AFP -

Fabio Silva - Porto to Wolves (£35 million). AFP -

Borja Baston - Aston Villa to Leganes (free). AFP -

Bono - Girona to Sevilla (£3.6 million). Reuters -

Allan - Napoli to Everton (£22.5 million). AP -

Sergio Rico - Sevilla to Paris Saint-Germain (£5.4 million). Reuters -

Miralem Pjanic - Juventus to Barcelona (€60 million). Reuters -

Arthur - Barcelona to Juventus (€72 million). AFP -

Shane Duffy - Brighton to Celtic (loan). EPA -

Kevin Volland - Bayer Leverkusen to Monaco (£14 million). EPA -

Abdoulaye Doucoure - Watford to Everton (£20 million). Reuters -

Alvaro Odriozola - Bayern Munich to Barcelona (loan ended). EPA -

Philippe Coutinho - Bayern Munich to Barcelona (loan ended). Reuters -

Matty Cash - Nottingham Forest to Aston Villa (£16 million). Reuters -

Dani Ceballos - Real Madrid to Arsenal (loan extended). Reuters -

Ivan Rakitic - Barcelona to Sevilla ( £1.4 million). Reuters -

Gabriel - Lille top Arsenal (£27 million). Reuters -

Glenn Murray - Brighton & Hove Albion to Watford (free). Getty Images -

Donny van de Beek - Ajax to Manchester United (£35.7 million). EPA -

Mario Lemina - Southampton to Fulham (loan). Action Images -

Kai Havertz - Bayer Leverkusen to Chelsea (£72 million). AFP -

Yuto Nagatomo - Galatasaray to Marseille (loan). Victor Besa/The National -

Henrikh Mkhitaryan - Arsenal to Roma (free). EPA -

Weston McKennie - Schalke to Juventus (loan). EPA -

Loic Remy - Lille to Caykur Rizespor (free). AP Images -

Aaron Mooy - Brighton to Shanghai SIPG (£4 million) - Reuters -

Matt Doherty - Wolves to Tottenham (£14.7 million). Getty Images -

Rodrigo - Valencia to Leeds United (£26 million). Reuters -

Eberechi Eze - QPR to Crystal Palace (£19.5 million). PA Photo -

Thiago Silva PSG to Chelsea (free). Reuters -

Pepe Reina - AC Milan to Lazio (free). AP Photo -

Malang Sarr - Nice to Chelsea (free). AFP -

Ben Chilwell - Leicester City to Chelsea (£45m). Reuters -

Santi Cazorla - Villarreal to Al Sadd (free). EPA -

Alexis Sanchez - Manchester United to Inter Milan (free). EPA -

Pedro - Chelsea to Roma (released). AFP -

Kostas Tsimikas - Olympiakos to Liverpool (£11.8m). Reuters -

Nathan Ake - Bournemouth to Manchester City (£41 million). PA -

Pierre-Emile Hojbjerg - Southampton top Tottenham (£15 million). Reuters -

Kyle Walker-Peters - Tottenham to Southampton (£12 million). AFP -

Francis Coquelin - Valencia to Villarreal (7.2 million). Reuters -

Blaise Matuidi - Juventus to Inter Miami FC (free). Getty Images -

Jan Vertonghen - Tottenham to Benfica (free). Reuters -

Willian - Chelsea to Arsenal (free). AFP -

Jeff Hendrick - Burnley to Newcastle United (free). AFP -

David Silva - Manchester City to Real Sociedad (free). Getty Images -

Oliver Skipp - Tottenham to Norwich City (loan). Reuters -

Claudio Bravo - Manchester City to Real Betis (free). Getty Images -

Jude Bellingham - Birmingham City to Borussia Dortmund (£25 million). Courtesy Borussia Dortmund -

Aaron Ramsdale - Bournemouth to Sheffield United (£18.5 million). AFP -

Reinier - Real Madrid to Borussia Dortmund (loan). Reuters -

Ricardo Rodriguez - AC Milan to Torino (£2.7 million). Reuters -

Scott Carson - Derby County to Manchester City (loan extended). EPA -

Antonio Adan - Atletico Madrid to Sporting (free). EPA -

Pablo Mari - Flamengo to Arsenal (£14 million). Reuters -

Joe Hart - Burnley to Tottenham (free). Reuters -

Timo Werner - RB Leipzig to Chelsea (£47.5 million). Reuters -

Dejan Lovren - Liverpool to Zenit (€12 million). AFP -

Adam Lallana - Liverpool to Brighton (free). Reuters
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John McAuley, Reporter
Champions: Manchester City. Stung by Liverpool's cruise to the title, the former champions will rebound in an incredibly close-run race. Only issue may be prioritising the Champions League.
Top four: Manchester City, Liverpool, Chelsea, Manchester United
Relegated: West Brom, Fulham, Aston Villa
Player of the season: Kevin De Bruyne. Still the most eye-catching player in the league who makes City tick. Scores spectacular goals and lays on assists to match. In terms of creation, no one rivals him.
Top scorer: Pierre-Emerick Aubameyang
Player to watch: Mason Greenwood (Manchester United)
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Liverpool season ratings
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LIVERPOOL 2019/20 RATINGS: Jurgen Klopp - 9 out of 10: The likeable German deserves huge credit for overseeing the best start to any season by any team and delivered a first league title to Anfield in 30 years. Late goals were a feature of this Reds team often inspired by the manager's substitutions. PA -

GOALKEEPERS: Alisson - 8: A campaign disrupted by injury but the Brazilian kept 10 clean sheets in 20 matches before the coronavirus-enforced shutdown, and another two since the restart. Continues to enhance his reputation as one of the world's best. Getty -

Adrian - 6: The Spaniard endeared himself to the Anfield faithful by saving Tammy Abraham's penalty for Liverpool to lift the Uefa Super Cup in August. Had been a capable deputy for Alisson when called upon before his costly mistake contributed to Liverpool's Champions League last-16 exit to Atletico Madrid in March. Getty -

Caoimhin Kelleher - 6: Young Irishman impressed in the cup competitions, making four appearances pre-lockdown. AFP -

DEFENDERS: Virgil van Dijk - 9: Leads the league in passes to highlight his importance to Liverpool's attacking game but it's Van Dijk's defending that marks him out as a colossus. Few can lay claim to being the undisputed best in their position but there is no better central defender in world football than the Dutchman. EPA -

Dejan Lovren - 6: The Croatian has slipped further down the centre-back pecking order with the emergence of Joe Gomez this season. Getty -

Joe Gomez - 8: Powerful Englishman stepped up to the plate when Joel Matip suffered an injury early in the season. His performances earned him an England call up and it's no exaggeration to say he would have probably gone to this year's European Championship as one of Gareth Southgate's first-choice centre-backs. A big future ahead. Reuters -

Andy Robertson - 8: One of the most accomplished left-backs in world football. An excellent defender who provides attacking impetus down the left-hand flank. Seven assists before lockdown and a crucial late goal in the 2-1 win over Aston Villa in November symbolic of team's never-say-die attitude. Getty -

Joel Matip - 7: Injury and the form of Joe Gomez have limited the Cameroonian to only a handful of appearances. An underrated passer and still one of the club's most astute signings. Reuters -

Trent Alexander-Arnold - 9: Already broken his own assists record for a defender with 16 pre-lockdown. Superb passer and his quality at set-pieces - as seen with his sublime goal in the win against Crystal Palace - is one of Liverpool's most potent weapons. Reuters -

Sepp van den Berg - 5: Dutch defender, 18, is highly thought of at Anfield and impressed during the young side's League Cup run. Getty -

Nathaniel Phillips - 5: The 23-year-old made one FA Cup appearances before being loaned to German club Stuttgart. AFP -

Ki-Jana Hoever - 6: Stylish Dutch defender, 18, became the club's fourth youngest goalscorer when he netted in the League Cup win over MK Dons on September 25, 2019. Getty -

Neco Williams - 5: Faces a tall order trying to dislodge Alexander-Arnold as first choice, but showed neat footwork and comfort on the ball as a replacement in the recent win over Crystal Palace to suggest a bright future. EPA -

Nathaniel Clyne - NA: Once described as a 'machine' by Klopp, the right-back is yet to feature for the Reds this season and is sure to leave in the summer. Reuters -

Curtis Jones - 7: Became Liverpool's youngest ever captain – at 19 years and 5 days – when he captained Liverpool's youngest ever first team side with an average age of 19 years and 102 days to a 1–0 victory over Shrewsbury in the FA Cup replay at Anfield. AP -

MIDFIELDERS: Fabinho - 8: The Brazilian's defensive qualities help make the Liverpool machine work. Showed his development as an all-round player with a delightful chip and a scorching drive in the demolition of Palace. Hard to think Naby Keita was the more celebrated arrival at Anfield two years ago. Reuters -

Georginio Wijnaldum - 7: Another productive campaign from the Dutch international is set to be rewarded with a new contract that will keep him at Anfield until 2024. EPA -

James Milner - 7: Few are more dependable than the versatile Englishman. Used mainly from the bench this season but his energy and experience always add something to the team. Getty -

Naby Keita - 5: The Guinea international has failed to hold down a regular starting place in almost two years at Anfield. Rumours that he will be used as part of a makeweight to bring Alessio Romagnoli to the club from AC Milan in the summer. Getty -

Jordan Henderson - 8: No doubt the Liverpool captain is one of the finest midfielders around now. His drive, passing range and leadership make him one of the most important cogs in Klopp's team. PA -

Alex Oxlade-Chamberlain - 7: Emerged from serious injury that wiped out his 2018/19 season with some commanding performances for a demanding manager. Getty -

Adam Lallana - 6: Klopp confirmed the former Southampton winger will leave the club at the end of the season. Mostly cameo appearances were highlighted by a last-gasp equaliser against Manchester United in October to maintain the club's unbeaten start. Getty Images -

Xherdan Shaqiri - 6: Hard to accommodate the Swiss' talents in a team brimming with it in the forward positions. PA -

Harvey Elliott - 6: Highly-skilled winger became the youngest player to start a match at Anfield, at the age of 16 years and 209 days, in the epic 5-5 League Cup draw against Arsenal having already become the club's youngest first-team player in the previous round against MK Dons. Reuters -

FORWARDS: Roberto Firmino - 7: The Brazilian striker's goals return may be down - he is still yet to score at Anfield this term - but his import to Liverpool's attack is not. He still makes the front three work and still the hardest working No 9 in the league. Getty -

Sadio Mane - 9: Fourteen league goals before lockdown and 19 in all competitions after a superb finish against Palace. The Senegalese has overtaken Mohamed Salah as Liverpool's best striker. Has been simply unplayable at times. Getty -

Mohamed Salah - 9: Twenty goals across competitions pre-lockdown represents another impressive return from the Egyptian. His pace and skill are still a nightmare for opposition defences to counter. Even turned provider for his mate Mane in the demolition of Crystal Palace. Getty -

Divock Origi - 6: Scored two goals as Liverpool beat Everton 5–2 in the December's Merseyside derby at Anfield to extend their unbeaten run in league football to 32 matches, which was a club record. Getty -

Takumi Minamino - 5: Anyone would struggle to get in an attacking lineup boasting Firmino, Mane and Salah. The Japanese has been limited mostly to cup matches. Getty -

PLAYERS ON LOAN: Loris Karius - 6: German cut short his two-year loan spell early at Turkish club Besiktas in April after his manager questioned his motivation following a string of poor performances. Has a deal until 2022 at Liverpool and may be retained as Alisson's understudy if Adrian is jettisoned. Getty -

Harry Wilson - 7: The young midfielder has been one of the few shining lights in a struggling Bournemouth team. EPA -

Marko Grujic - 7: Serb has spent the past two seasons at Hertha Berlin and seems his future lies away from Anfield. AFP -

Sheyi Ojo - 5: Winger began his loan spell at Scottish side Rangers under Liverpool legend Steven Gerrard in impressive fashion but petered out before the Scottish league season was called off due to the Covid-19 crisis. Reuters -

Ben Woodburn - 5: Midfielder has spent the season on loan at League One Oxford United. EPA -

Rhian Brewster - 7: Striker, 20, made three first-team appearances for Liverpool before being loaned to Swansea in the second tier in January. Has scored six goals in 12 appearances and will hope to feature more prominently under Klopp in the future. Getty
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Paul Radley, Reporter
Champions: Manchester City
… Or Liverpool. Might even be a tie, with identical records, and they will have to toss a coin to decide. After taking 196 points from the past two seasons, Liverpool could run out of puff given the truncated schedule and the pressure of defending their crown. So City to edge it. Possibly.
Top four: Manchester City, Liverpool, Manchester United, Chelsea
Relegated: West Ham United, Fulham, West Bromwich Albion
Player of the season: Kevin de Bruyne. The assist king's eye for a pass is beyond compare in the division at present, and perhaps in the history of the Premier League, too. If City are to bounce back from falling short last season and claim a third title in four campaigns, expect him to be at the centre of it.
Top scorer: Harry Kane (Tottenham)
Player to watch: Donny van de Beek. "Maradonny" van de Beek might not even be the brightest star in Manchester United's gilded midfield, alongside Paul Pogba and Bruno Fernandes. But judged on what he showed for Ajax, particularly in their run to the brink of the Champions League final in 2019, United have invested in a gem.
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Manchester City season ratings
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MANAGER: Pep Guardiola - 7: City have been thrilling to watch at times, particularly at home, but have also found ways to lose games they should have won. Hard to think of a trophy winning season as a failure, but such are the standards set by Guardiola that it seems like that after the defeat in Lisbon. Long-term injuries to Aymeric Laporte, Sergio Aguero and Leroy Sane, before he was sold, didn’t help the cause, nor did Mikel Arteta’s departure for Arsenal in December. Plenty to think about over the break, but it would be a surprise if City weren’t stronger next season. AFP -

GOALKEEPERS: Ederson - 7: Do any two statistics sum up City’s season so thoroughly as Ederson winning the Golden Glove for keeping 16 clean sheets in 35 Premier League appearances in a campaign when the club also conceded 35 league goals and lost nine league games? Ederson is the most complete goalkeeper in the Premier League and yet was prone to error too often this term. AP -

Claudio Bravo - 6: Sent off against Atalanta in the Champions League after only coming on at half-time for the injured Ederson, his calamitous appearance in Italy seemed to sum up his time at City. Nevertheless, he collected winners’ medals in the Carabao Cup and the Community Shield, memorably saving one of Liverpool’s penalties in a man-of-the-match winning performance. Getty -

DEFENDERS: Aymeric Laporte - 7: His early season injury exposed City’s frailties at the back. His recovery has helped shore up City’s defence, although he was shaky in an unfamiliar set-up in the Champions League quarter-final. Restricted to less than 20 appearances this season. AP -

Kyle Walker - 7: He has been excellent on many occasions, particularly since restart, even if he was far from his best in City’s Champions League exit. Also went in goal after Claudio Bravo’s sending off in Italy against Atalanta and, memorably, kept a clean sheet. PA -

Eric Garcia - 7: A breakthrough performer this summer despite being knocked unconscious against Arsenal, Garcia looked to be the answer to the persistent questions over City’s defensive issues. The news that he is likely to return to Spain soon clouds further judgement of him. EPA -

Benjamin Mendy - 6: Has appeared more for City this season than in his two previous injury hit campaigns combined. Mendy has been both frustrating - his bad error at Chelsea let in Christian Pulisic - and thoroughly competent. His long-term rehabilitation from serious injury continues. Getty -

John Stones - 5: Another tough season for the centre-back, who has struggled with injury and form. Despite rumours he may be shipped out this summer, he has vowed to fight for his place. AFP -

Nicolas Otamendi - 5: Too error prone these days, but still capable of delivering a good performance on occasions. It would be a surprise if he is still at the club when the transfer window closes later this year. Getty -

Angelino - 5: Endured a torrid time in the league defeat at Anfield, although he was hardly alone in that, and was subsequently loaned out to RB Leipzig in January, where he is still in the hunt for a Champions League winners’ medal. AFP -

Oleksandr Zinchenko - 5: Arguably made his biggest statement this season while away on international duty by celebrating wildly after helping Ukraine qualify for the European Championship and then proposing to his TV presenter girlfriend Vlada Sedan hours later. Often asked to fill in as a utility player for City, which makes him hard to judge, but was clearly at fault when caught in possession in the defeat at Southampton. -

Fernandinho - 7: Hard to criticise too much when asked to fill in at centre back after Laporte’s injury, but has looked out of sorts on some of the big occasions, notably in away defeats at Chelsea and Liverpool. Moving him into defence arguably took more away from the midfield than it added to the back line. Even so, he was often the side’s best-performing defender. PA -

MIDFIELDERS: Ilkay Gundogan - 7: Often trusted by Pep Guardiola in the biggest games, Gundogan is a shadow player by nature, breaking up an opposition attack or providing a short pass to an attacking teammate, while others in the team provide the stardust. Occasionally wasteful in front of goal. PA -

Phil Foden - 8: Capped off an outstanding season with a string of fine performances since restart after a man-of-the-match winning appearance in the Carabao Cup final. Close to 40 appearances in all competitions underlines how much he has progressed this term. Reuters -

Rodri - 7: Took his time to settle in, but has looked increasingly comfortable. Claimed a Premier League passing record in February, completing a staggering 178 passes against West Ham. He has the potential to be a key player in the side for years to come. EPA -

Kevin de Bruyne - 9: The best player in the Premier League was often close to perfection this year. Scored a brilliant free-kick against Chelsea after restart and a superb volley against Newcastle last November, both could easily have been goals of the season. He also equalled the Premier League record for most assists in a season with 20, but was strangely quiet in the FA Cup semi-final defeat against Arsenal and not at his best in the Champions League exit against Lyon. PA -

Bernardo Silva - 5: Hugely influential in the two previous title-winning seasons, his form dipped after scoring three times in an 8-0 victory over Watford in September and posting a tweet about one of his team-mates for which he was rightly fined, suspended and reprimanded. Getty -

David Silva - 7: Has been at his best on several occasions since restart and made an emotional final appearance in the Premier League in City’s 5-0 drubbing of Norwich City. His ten-year stint has been transformational at the club, even if European glory ultimately proved elusive. AP -

Joao Cancelo - 6: Has belatedly begun to show the kind of form that persuaded Pep Guardiola to spend big money on him last summer. Will need to develop further next season if City are to reclaim the title. PA -

Riyad Mahrez - 8: After taking his time to settle into the side in last season’s treble winning season, Mahrez has been one of City’s most consistent performers this year. Scored a stunning solo effort against Villa in January on his way to 13 goals in all competitions. He will feel he should have started against Lyon. Getty -

ATTACKERS: Raheem Sterling - 8.5: Another stellar season for Sterling, despite his late miss in the Champions League against Lyon. He has been prolific since restart and was superb in the first half of the season when he bagged hat-tricks in both the Premier League and the Champions League, even if the goals dried up for a time early in 2020. Eventually scored 31 goals in all competitions. AP -

Gabriel Jesus - 7: Divides opinions, but was electric against Real Madrid in the Bernabeu and in the return match at the Etihad. Suffers a little through having to deputise for Aguero, but still managed to score more than 20 goals in all competitions. His time may finally be arriving at the Etihad. EPA -

Sergio Aguero - 7: The club’s record goalscorer was in devastating form when available, but an injury hit season restricted him to just 32 appearances in all competitions, his lowest in his nine years at the Etihad. PA
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Ian Hawkey, European football correspondent
Champions: Manchester City
Yes, Liverpool's giant lead over last season's runners-up will take some eroding, but City have the coaching staff and players to correct their frailties and a depth of squad to manage what will be an unusually exhausting schedule for all the elite clubs.
Top Four: Manchester City, Liverpool, Manchester United, Arsenal
Relegated: Fulham, Brighton, West Brom
Player of the season: Kevin de Bruyne. Who needs Lionel Messi? Can there ever be as loved a creative genius as David Silva in City's light blue? Well, there's a Belgian who's been offer compelling answers to those questions for a while.
Top scorer: Pierre-Emerick Aubameyang (Arsenal)
Player to watch: Eberechi Eze (Crystal Palace)
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Manchester United season ratings
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MANCHESTER UNITED SEASON RATINGS. David de Gea - 5. Clicked through United 400 games recently in his nine-year United career, but how many more? Retains the support of his manager and a contract so vast that nobody would want to match his wages. But 2019-20 was his poorest season since he arrived from Madrid as a callow teen. Played every single minute of all 38 league games, but while once it was possible to pinpoint where he saved United points when he was player of the year four times in five seasons, now the focus is on costly mistakes. Needs to get back to his best and has built up enough credit to get the support while he does that. AFP -

Aaron Wan-Bissaka - 7. His first season for United and he made more tackles than any other player as he started 45 matches and stayed injury free. It is almost impossible to get past him and the Londoner settled well, which isn’t easy. But he needs to improve his positioning, crossing and distribution if he’s to become a top full-back. An understanding with a quality winger in front of him would help, but until that happens we’ll still see the former Palace defender come inside with limited effect when United attack. Reuters -

Harry Maguire - 7. The most expensive defender in the world played considerably more than any other of his teammates – 55 times in total – and became club captain. Improved after Bruno Fernandes’ arrival and began connecting with his free-kicks from set-pieces. United’s defence stopped conceding goals as the team’s form improved towards the end of the season – though it was poor against Sevilla on Sunday. Not the fastest and his partner Lindelof covers for him, but better to have a settled defence for the first time in years. Getty -

Victor Lindelof - 7. The image of him arguing with Fernandes on Sunday in Cologne made headlines and United’s defence had an off day, but only Maguire played more games than the Swede this season. Crowned Swedish Player of the Year, he makes few errors (though against Olivier Giroud at Wembley he didn’t look great) and was excellent against Manchester City in both league derbies. Doubts remain whether he’s one of the best in the world because that’s what United fans have seen with Vidic, Ferdinand, et al. But he’s technically sound with the ball, reliable and should improve – especially his positioning – as he continues to play alongside Maguire. That’s not a prospect every United fan relishes, it must be said. Reuters -

Brandon Williams - 7. Nowhere near the first team a year ago but the Mancunian teen went on to play 36 games. That was probably too many and it showed towards the end when he filled in for the injured Luke Shaw. He’s got much to learn and enthusiasm to curb. He went over after a tackle against Sevilla like he was playing in Spain, not merely against a Spanish team, but it’s a deserved new contract for the full-back who came through the youth system. EPA -

Luke Shaw - 7. Player of the year last season, but not this. Decent for 33 games after missing September and October and the last weeks. The injury worries won’t go away and he’s had less luck than any player at the club in that regard, but he was missed in an awful autumn and United were better with him back after November. He was particularly impressive in a defensive three away at Chelsea. Needs to make more assists and more than one goal a year wouldn’t go amiss, but talented enough to be trusted. Reuters -

Bruno Fernandes - 9. Signing of the season. Came out of this summer’s transfer budget from Sporting Lisbon and within five minutes of his debut at home to Wolves (ironically a 0-0) was showing an attacking intent badly missing from his team. Energetic and driven, he can tackle, shoot and score. He’s fine with the physical demands of the Premier League but it’s his eye for a quick pass which sets him apart. They don’t all come off, they don’t need to. The 25-year-old from Porto makes watching Manchester United more exciting and he was the best player of the second part of the season. If he can properly click with Pogba, and the early signs are promising, then United are on to something. Bruno also takes penalties. And he scores them. Lots of them, even with a hop, skip and jump. Reuters -

Nemanja Matic - 7. Another who played in Portugal with Lindelof, Fernandes and the lesser seen defenders Marcos Rojo and Diogo Dalot. Matic had a nothing first half of the season when he was written off as past it. He showed he wasn’t as he returned for a super second half when he scored the winner in a Manchester derby, signed a new contract and refused to give the ball away. He’s not a Bruno style match winner, but brings balance and experience to the league’s youngest team. Form dipped a little after his contract was won, but remains an important United player. Getty -

Fred - 7. Just as the most optimistic United fans were starting to doubt the expensive Brazilian and his non-performances, he came good. Very good. Man of the match in United’s best performance of the season - against Manchester City in December - when he overcame racist abuse to be the team’s heartbeat, Fred played more midfield games than anyone until Pogba returned. Scored twice against Bruges, probably won’t get 46 games next season as he did this. But then who expected the tidy midfielder to be a regular after a wretched first year? AFP -

Scott McTominay - 6. Academy graduate who says the right things, has an excellent attitude, fitness levels and can be trusted to play against anyone. Five goals this season including the second against City in the last Old Trafford game to have a crowd. Injured over Christmas and then featured less as Matic became the main man in his position behind Pogba and Fernandes. Aged 23 and improving. Reuters -

Anthony Martial - 8. The best of his five seasons at the club, more silk and speed than sulk. It helps when you have players like Bruno around you and the Parisian finished as the top scorer with 23 - the most goals scored in a season since the Ferguson era. Hugely talented and happier when he plays now, he scored six and made four assists in nine games after the restart. Usually chosen as the central striker in Solskjaer’s preferred 4-2-3-1, though not a natural No 9. Would Bayern Munich’s forwards have missed the chances he did against Sevilla on Sunday? Reuters -

Marcus Rashford - 7. Contender for man of the year, if not always for what he does on a football pitch. Scored a career high 22 goals, the best a free-kick at Chelsea in the League Cup. Would have been more had he not broken his back in January. One tiny positive of the pausing of competitive football was that he came back to finish a season he didn’t expect to, but form was patchy – as it is expected to be after a serious injury. Much happier with Solskjaer as boss than Mourinho, he’s entering his sixth season in the first team. Still just 22, he’s learning to improve his all-round game by getting in more positions where goals are scored. Beautiful to watch when he’s running at players with pace, he knows he needs to add another 10 per cent to his game to be considered a world class player. AFP -

Daniel James - 5. Started superbly with a debut goal against Chelsea in a productive first month where his speed hurt opponents but faded badly. Looked no better than a squad player towards the end and was told by his manager to get his head together over the break and come back focused. But, James played 46 games this season. He’s 22. He lost his dad before the season started. Cut him slack, he deserves it as his game hopefully improves. Getty -

Paul Pogba - 6. Injury meant the Frenchman barely featured all season, but that didn’t keep him out of the headlines as speculation about his future hung around. Last season’s top scorer, he managed only one this term, but his impact was clear from when he came on as sub in the first game back at Spurs and played a ball forward which cut through four opponents. He started every league game thereafter. Bruno, form and a lack of suitors means he’s almost certainly going to stay. And a fit and in-form Pogba is a plus for any team in the world, with the skill to receive the ball in the tightest positions and come away with it. EPA -

Mason Greenwood - 9. Eighteen-years-old and he scored 17 times for Manchester United in his first season. Let that sink in. Only started his first Premier League game in December, a key match at home to Spurs. Did well, but a callow kid from Bradford can’t be expected to perform week in week out. Greenwood’s limited effect in the cup derby win at City, combined with Rashford’s injury, saw Solskjaer move for an on-loan striker, yet Greenwood still started ahead of Odion Ighalo and justified it with accuracy in his shooting, goals and match winning performances. He’s bulked up to become stronger but needs to remain focused and listen to his coaches and more experienced teammates. EPA -

Jesse Lingard - 4. Started 20 games and came on in 20 more. His stock remains very low among fans, his number of goals (one, in the final minute of the final game) and assists (none) too. Some spirited performances from the bench towards the very end of the season (he’d been left out of the squad for six games after the restart) where he showed his fitness may hold value. But his purple patches and cup winning goals at United are long behind him. Probably best for both parties if he started afresh elsewhere. Reuters -

Andreas Pereira - 5. Frustrated squad player on the evidence of this season. Featured in 40 matches this season, which is more than his current ability merits. Man of the match in the win at Burnley away when he was given a specific job by a manager who likes him, but if you are an attacking midfielder for Manchester United you need more than two goals all season. Reuters -

Juan Mata - 5. A lovely person - and he’ll hate to be known just for that. His cameo role against Copenhagen in the Europa League quarter-final showed he can still change a game and his experience and personality was needed in the dressing room. That he started eight games in both the Premier League and the Europa League showed his peripheral position in the squad – and that wasn’t really a surprise. He’s 32 and talented enough to be playing top level football every week somewhere, but he remains content at a club where he’s highly regarded by all. Reuters
______________
Richard Jolly, Premier League correspondent
Champions: Manchester City. Partly because they should improve, partly because it would be astonishing for Liverpool to keep up the pace they have set in the last two seasons.
Top four: Manchester City, Liverpool, Chelsea, Manchester United
Relegated: Fulham, Crystal Palace, West Bromwich Albion.
Player of the season: Kevin de Bruyne. Astonishingly good in the last two seasons when he has been fit throughout.
Top scorer: Pierre-Emerick Aubameyang
Player to watch: Kai Havertz (Chelsea)
______________
Chelsea season ratings
-

CHELSEA 2019/20 RATINGS: MANAGER: Frank Lampard - 8. Lampard's appointment last summer was met with realistic optimism. Chelsea's greatest goalscorer was back at the club but had to contend with a transfer embargo that meant he was unable to replace the sold Eden Hazard. Billed as Chelsea's weakest squad in years, Lampard steered the Blues to a top four finish in the Premier League, the FA Cup final, and the Champions League last 16. All while giving ample opportunities to the club's youngsters. There is still plenty of room for improvement, particularly with the team's defensive frailties, but an impressive first year in the Stamford Bridge dugout. Getty Images -

GOALKEEPERS: Kepa Arrizabalaga – 4. There are many things you want from the world’s most expensive goalkeeper. Being a liability is not one of them. The Spaniard had one of the worst save percentages in the Premier League and has been a major culprit in Chelsea’s defensive failings. His Stamford Bridge future looks bleak. Reuters -

Willy Caballero – 6. Chelsea’s No 2 has had a decent season. Limited to five league appearances, the Argentine has been the Cup keeper, helping his side reach the FA Cup final, so there can’t be too many complaints. EPA -

DEFENDERS: Antonio Rudiger – 6. It was a mixed bag for the German centre-back, whose performances have ranged from commanding to comical. Should be part of Frank Lampard’s plans next season unless a tempting offer is made. Getty Images -

Kurt Zouma – 7. The Frenchman made more appearances than any other central defender to mark an encouraging return to the first team after successive seasons on loan. As culpable as the rest for Chelsea’s back-line struggles but redeemed himself with 'that' tackle against Crystal Palace. AP -

Andreas Christensen – 6. In and out of the team this season, the Dane could be the one to make way if Chelsea recruit a new centre-back this summer. Reuters -

Cesar Azpilicueta – 8. Chelsea’s captain remains as important as ever. Not only the team’s stand-out defender but chipped in with four goals and seven assists. His versatility has proved priceless when Lampard switched between formations. AP -

Emerson Palmieri – 5. Started the season as first choice left-back but the Italian barely featured after the turn of the year. Is expected to leave this summer. AP Photo -

Reece James – 8. An impressive debut season for the English right-back. Solid in defence, full of pace and power going forward, and with an excellent final delivery. At just 20, James is only going to get better. Chelsea have their right-back for the next 10 years. AFP -

Marcos Alonso – 6. This is a unique one as the Spaniard deserves a 7 or 8 as a wing-back but would probably get a 3 or 4 as a left-back. His overall rating is a reflection of that. EPA -

Fikayo Tomori – 7. Like James, another academy graduate to impress in his breakthrough season. Tomori started brightly before injury disrupted his campaign. He looks the real deal, though, and should have a bright future at the Bridge. Scored arguably Chelsea's goal of the season against Wolves. Shutterstock -

Tariq Lamptey – 6. Looked lively in the few games he played, particularly the 31-minute cameo against Arsenal. Opted to leave the club in January and has since helped Brighton remain in the Premier League. AP -

MIDFIELDERS: N’Golo Kante – 7. After three exemplary seasons for Chelsea, this has been the toughest for the French midfielder, who has endured numerous injury setbacks. Still remains vitally important to the Blues and will look to reset next season. PA Wire -

Jorginho – 7. The Italian playmaker was superb during Chelsea’s fine autumn run and formed a good partnership with Mateo Kovacic. But he can be too one-dimensional and gets exposed in a defensive role. A good offer could see him leave this summer. AFP -

Mason Mount – 8. Eight goals and six assists do not do justice to how good the English midfielder has been this season. A classy operator on the ball, fantastic in the high-press and brimming with quality. Lionel Messi believes Mount is destined for the top, so who are we to argue? Getty Images -

Mateo Kovacic – 8. Had a decent enough loan spell last season but many fans did not think it warranted a €40m (Dh170m) move. That fee has so far proved money well spent after a brilliant campaign from the Croatian midfielder. Should get even better next year. Getty Images -

Ruben Loftus-Cheek – 6. There is no disputing the English midfielder’s quality, but injuries have become a real issue. If he is fit and firing next season, Loftus-Cheek should have an important role in the squad. AFP -

Ross Barkley – 6. His best season in a Chelsea shirt with some real moments of quality. But the consistency that separates good and great players is still missing. EPA -

Billy Gilmour – 7. Broke through in style with back-to-back man of the match performances against Liverpool and Everton. Looked a bit off the pace after the restart before getting injured, but the 19-year-old midfielder is an exciting talent. Reuters -

FORWARDS: Christian Pulisic – 8. The American winger was held back at the start of the season and showed glimpses of his quality before injury struck. However, after the restart, Pulisic was Chelsea’s stand-out player and signed off his debut campaign with 11 goals and 10 assists. He will be even better next season. AFP -

Tammy Abraham – 8. The English striker’s form tailed off in the weeks either side of the lockdown but it should not take away from a fine debut season. Abraham’s goals in the first few months were what propelled Chelsea into top-four contention. He ended the campaign with 18 goals and six assists in all competitions. Getty Images -

Callum Hudson-Odoi – 5. Another exciting talent for the future, this was meant to be a breakthrough season for Hudson-Odoi. Unfortunately, injury held the winger back, but at 19 he has plenty of time to progress. AFP -

Willian – 8. Chelsea’s senior forward has led by example this season with 11 goals and nine assists. As the Brazilian leaves this summer, it was a fine way to complete his superb seven-year stay at Stamford Bridge. Getty Images -

Michy Batshuayi – 3. Barely featured this season and this must surely be the summer the Belgian striker leaves for good. AFP -

Pedro – 5. Injuries, illness, and a drop down the pecking order saw the Spanish winger’s impact limited during his final season. Will be remembered fondly by the Chelsea faithful. Getty Images -

Olivier Giroud – 8. Almost left in January after growing frustrated with his lack of game time. Chelsea fans will be grateful he didn’t as the French striker hit a run of goalscoring form after the restart and replaced Abraham as Chelsea’s first choice striker. EPA
______________
Andy Mitten, European football correspondent
Champions: Manchester City. Vengeful after last season. More consistent too.
Top four: Manchester City, Liverpool, Chelsea, Manchester United
Relegated: West Brom, Fulham, Brighton
Player of the season: Bruno Fernandes (Manchester United). Continues his progress since arriving in England.
Top scorer: Raheem Sterling (Manchester City)
Player to watch: Mason Greenwood
Gareth Cox, Assistant Sports Editor
Champions: Liverpool. The drought has been ended and now the floodgates are open after winning the league for the first time in 30 years. Jurgen Klopp's team has no weaknesses with top quality players in every position and a powerful spine that will once again take some stopping.
Top four: Liverpool, Manchester City, Chelsea, Manchester United
Relegated: West Brom, Fulham, West Ham United
Player of the season: Bruno Fernandes (Manchester United). Helped transform United in half a season, now has full campaign to really make his mark.
Top scorer: Mohamed Salah (Liverpool)
Player to watch: Timo Werner (Chelsea)
______________
Arsenal season ratings
-

ARSENAL 2019/20 RATINGS: MANAGERS: Unai Emery – 3. After 18 months, the Spaniard was sacked at the end of November following a run of seven games without victory and with Arsenal eight points off the top four. His appointment brought optimism following the gradual decline under Arsene Wenger but Emery ultimately proved an ill fit. Reuters -

Mikel Arteta – 8. Despite finishing 10 points off the Premier League top four, Arsenal now appear to be trending in the right direction under the former captain’s guidance. Then, of course, there’s the FA Cup win. A trophy in your first season as a manager is fine going. EPA -

GOALKEEPERS: Bernd Leno – 6. Only eight clean sheets in 30 Premier League appearances, although much of that can be attributed to the defence in front of him. Prior to his season-ending injury, had a decent season and is assured of his place when fit. Reuters -

Emiliano Martínez – 7. Has done well since stepping in for Leno in the league and has had the gloves throughout Arsenal’s march to the FA Cup. A reliable No 2. AP -

DEFENDERS: Sokratis – 4. The Greek veteran has barely featured since Arteta arrived and contributed to the regular defensive shambles under Emery. Unlikely to be an Arsenal player next season. Reuters -

Calum Chambers – 7. Desperately unlucky season for Chambers, who returned after a Player of the Season loan spell at relegated Fulham. Arguably Arsenal’s standout defender before injury struck at the start of the year. Shutterstock -

Shkodran Mustafi – 5. After being largely ignored by Emery, the German has had some game time under Arteta and has actually put in a few decent performances. Still an accident waiting to happen, though. Reuters -

David Luiz – 6. Almost a typical Luiz campaign, ranging from world class to schoolboy. Problem is, it’s been more of the latter this season. Put in a good performance in the FA Cup final. PA -

Rob Holding – 6. Enjoyed a late run in the first team and played 90 minutes of the FA Cup final. Will hope he has done enough to convince Arteta of his worth ahead of next season. PA -

Pablo Mari – 4. Has made just three appearances in all competitions, since joining on loan in January, due to an ankle injury. Apparently, that’s enough to earn a permanent move. Go figure. Reuters -

Kieran Tierney – 8. The Scottish full-back had rotten luck with injuries this season, but the difference he makes when he plays is clear. A quality operator down the left flank, the early signs are promising. AP Photo -

Sead Kolasinac – 6. For a player with cult status, it was a mediocre season for the Bosnian. Gets an extra point for squaring up to armed carjackers last summer. Getty Images -

Hector Bellerin – 7. Another Arsenal defender to endure an injury-hit campaign, but after the Spaniard returned to the team, the Gunners looked stronger. His brilliant run started the move that led to the FA Cup final winner. PA -

Ainsley Maitland-Niles – 7. Adapted well to being played out of position, covering for the injured Bellerin at right-back. Was a constant threat in the FA Cup final when moved to left wing-back (another unfamiliar position). His versatility proved very useful but will want more game time in midfield next season. EPA -

Cedric Soares – 4. Like fellow January loanee Mari, injury has limited the full-back’s game-time. Also like Mari, has earned a permanent contract. PA -

MIDFIELDERS: Lucas Torreira – 6. One of Arsenal’s best players in his debut season last year. Has experienced a more subdued season this time round having lost his place in central midfield to Dani Ceballos. Reuters -

Granit Xhaka – 7. It was an eventful season for the Swiss midfielder. He looked destined for the exit after the episode with the fans during the Crystal Palace game and was stripped of the captaincy. Bounced back well to prove his worth to Arsenal. EPA -

Matteo Guendouzi – 5. Billed as the player Arsenal would build their next team around, instead the French midfielder looks set for the exit after being frozen out by Arteta following his behaviour against Brighton. Reuters -

Dani Ceballos – 8. It took some adjustment and there was the injury that sidelined him for 11 games, but the Spaniard emerged as Arsenal’s best midfielder. A player of genuine quality, Arteta should do all he can to tie down the Real Madrid player for another season. EPA -

Joe Willock – 6. A mainstay in Arsenal’s Europa League campaign, the 20-year-old midfielder was mainly used off the bench in the Premier League. Looks a bright prospect. PA -

Mesut Ozil – 2. One goal, three assists, 22 starts in all competitions, involved in just five Premier League wins. Has not kicked a ball since the restart. These are hardly the stats befitting of the club’s highest-paid player. Arsenal’s evolution under Arteta has left Ozil behind, so where do club and player go from here? PA -

FORWARDS: Gabriel Martinelli – 8. Arsenal’s breakthrough player of the season, the 19-year-old Brazilian scored 10 goals in 26 appearances across all competitions. A knee injury cut his campaign short but Martinelli looks every inch Arsenal’s next big star. Reuters -

Bukayo Saka – 8. Four goals and 11 assists from the 18-year-old Academy graduate marks a very impressive first full season in the senior squad. Saka looks set to be an important part of Arsenal’s future. Reuters -

Nicolas Pepe – 6. Given the club record fee and excitement that surrounded his arrival, the Ivorian winger’s debut season was mediocre at best. Eight goals and 10 assists across 42 games in all competitions is an ordinary return for a player of his undoubted talent. After a year to settle, should find another level next season. Getty Images -

Reiss Nelson – 6. Restricted to 11 starts in all competitions and struggled to make much of an impact, contributing three goals and three assists in 24 total appearances. A talented player and at just 20 years old, has a bright future ahead. EPA -

Pierre-Emerick Aubameyang – 10. This rating was a 9 prior to the FA Cup final before he scored both goals at Wembley to lead Arsenal to victory. Another superb season for the Gabonese star with 29 goals in 44 appearances. His contract expires next summer and the general consensus among Arsenal fans is ‘give him whatever he wants’, which seems fair enough. EPA -

Alexandre Lacazette – 7. A decent enough season for the French striker with 12 goals and seven assists over 39 appearances but there is a lingering sense that he should be producing more. EPA -

Eddie Nketiah – 6. Recalled from his loan spell at Leeds at the end of January, Nketiah chipped in with six goals in 19 games. Another from Arsenal’s Academy that looks set for a bright future. AP Photo
COMPANY%20PROFILE
Expo details
Expo 2020 Dubai will be the first World Expo to be held in the Middle East, Africa and South Asia
The world fair will run for six months from October 20, 2020 to April 10, 2021.
It is expected to attract 25 million visits
Some 70 per cent visitors are projected to come from outside the UAE, the largest proportion of international visitors in the 167-year history of World Expos.
More than 30,000 volunteers are required for Expo 2020
The site covers a total of 4.38 sqkm, including a 2 sqkm gated area
It is located adjacent to Al Maktoum International Airport in Dubai South
%20Ramez%20Gab%20Min%20El%20Akher
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
While you're here
Gavin Esler: Will 2021 be Boris Johnson's worst year?
Thomas Harding: US relations with Europe could change
Brodie Owen: How England’s new lockdown rules work
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
The biog
Favourite films: Casablanca and Lawrence of Arabia
Favourite books: Start with Why by Simon Sinek and Good to be Great by Jim Collins
Favourite dish: Grilled fish
Inspiration: Sheikh Zayed's visionary leadership taught me to embrace new challenges.
Three tips from La Perle's performers
1 The kind of water athletes drink is important. Gwilym Hooson, a 28-year-old British performer who is currently recovering from knee surgery, found that out when the company was still in Studio City, training for 12 hours a day. “The physio team was like: ‘Why is everyone getting cramps?’ And then they realised we had to add salt and sugar to the water,” he says.
2 A little chocolate is a good thing. “It’s emergency energy,” says Craig Paul Smith, La Perle’s head coach and former Cirque du Soleil performer, gesturing to an almost-empty open box of mini chocolate bars on his desk backstage.
3 Take chances, says Young, who has worked all over the world, including most recently at Dragone’s show in China. “Every time we go out of our comfort zone, we learn a lot about ourselves,” she says.
The specs: 2019 Cadillac XT4
Price, base: Dh145,000
Engine: 2.0-litre turbocharged in-line four-cylinder engine
Transmission: Nine-speed automatic
Power: 237hp @ 5,000rpm
Torque: 350Nm @ 1,500rpm
Fuel economy, combined: 8.7L / 100km
Diriyah%20project%20at%20a%20glance
RESULTS
6pm: Mazrat Al Ruwayah – Group 2 (PA) $40,000 (Dirt) 1,600m
Winner: AF Alajaj, Tadhg O’Shea (jockey), Ernst Oertel (trainer)
6.35pm: Race of Future – Handicap (TB) $80,000 (Turf) 2,410m
Winner: Global Storm, William Buick, Charlie Appleby
7.10pm: UAE 2000 Guineas – Group 3 (TB) $150,000 (D) 1,600m
Winner: Azure Coast, Antonio Fresu, Pavel Vashchenko
7.45pm: Business Bay Challenge – Listed (TB) $100,000 (T) 1,400m
Winner: Storm Damage, Patrick Cosgrave, Saeed bin Suroor
20.20pm: Curlin Stakes – Listed (TB) $100,000 (D) 2,000m
Winner: Appreciated, Fernando Jara, Doug O’Neill
8.55pm: Singspiel Stakes – Group 2 (TB) $180,000 (T) 1,800m
Winner: Lord Glitters, Daniel Tudhope, David O'Meara
9.30pm: Al Shindagha Sprint – Group 3 (TB) $150,000 (D) 1,200m
Winner: Meraas, Antonio Fresu, Musabah Al Muhairi
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
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 Specs:
The Specs:
Engine: 2.9-litre, V6 twin-turbo
Transmission: 8-speed automatic
Power: 444bhp
Torque: 600Nm
Price: AED 356,580 incl VAT
On sale: now.
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The Year Earth Changed
Directed by:Tom Beard
Narrated by: Sir David Attenborough
Stars: 4
The Voice of Hind Rajab
Starring: Saja Kilani, Clara Khoury, Motaz Malhees
Director: Kaouther Ben Hania
Rating: 4/5
While you're here
Con Coughlin: To survive, Nato must renew its sense of common purpose
Gavin Esler: Nato summit failed for making news more than it made deals
Simon Waldman: Nato continues to be Ankara’s best security guarantor
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
The bio
Date of Birth: April 25, 1993
Place of Birth: Dubai, UAE
Marital Status: Single
School: Al Sufouh in Jumeirah, Dubai
University: Emirates Airline National Cadet Programme and Hamdan University
Job Title: Pilot, First Officer
Number of hours flying in a Boeing 777: 1,200
Number of flights: Approximately 300
Hobbies: Exercising
Nicest destination: Milan, New Zealand, Seattle for shopping
Least nice destination: Kabul, but someone has to do it. It’s not scary but at least you can tick the box that you’ve been
Favourite place to visit: Dubai, there’s no place like home
EA Sports FC 24
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The biog
Favourite food: Fish and seafood
Favourite hobby: Socialising with friends
Favourite quote: You only get out what you put in!
Favourite country to visit: Italy
Favourite film: Lock Stock and Two Smoking Barrels.
Family: We all have one!
While you're here
First Person
Richard Flanagan
Chatto & Windus
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
The specs
Engine: 3.8-litre, twin-turbo V8
Transmission: eight-speed automatic
Power: 582bhp
Torque: 730Nm
Price: Dh649,000
On sale: now
While you're here
Hussein Ibish: America's attitude to Palestine and Israel has subtly shifted
Con Coughlin: With every missile fired in Israel-Gaza, Biden's clout reduces
Anwar Mhajne: The moral burden of being a Palestinian citizen of Israel
Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
Match info
Liverpool 4
Salah (19'), Mane (45 2', 53'), Sturridge (87')
West Ham United 0
Votes
Total votes: 1.8 million
Ashraf Ghani: 923,592 votes
Abdullah Abdullah: 720,841 votes
Score
Third Test, Day 2
New Zealand 274
Pakistan 139-3 (61 ov)
Pakistan trail by 135 runs with 7 wickets remaining in the innings
While you're here
Raghida Dergham: Will Russia's Plan B for Syria work?
Joyce Karam: How US Middle East policy might look under Joe Biden
Kareem Shaheen: The next US president must work towards resolving the Syrian crisis
The Indo-Pacific
Rashmee Roshan Lall: US-India chemistry can no longer be dismissed
Brahma Chellaney: South China Sea has become Asean's Achilles heel
Brahma Chellaney: Trump's unpredictability is making China great again
Company%20Profile
MATCH INFO
Tottenham 4 (Alli 51', Kane 50', 77'. Aurier 73')
Olympiakos 2 (El-Arabi 06', Semedo')
VERSTAPPEN'S FIRSTS
Youngest F1 driver (17 years 3 days Japan 2014)
Youngest driver to start an F1 race (17 years 166 days – Australia 2015)
Youngest F1 driver to score points (17 years 180 days - Malaysia 2015)
Youngest driver to lead an F1 race (18 years 228 days – Spain 2016)
Youngest driver to set an F1 fastest lap (19 years 44 days – Brazil 2016)
Youngest on F1 podium finish (18 years 228 days – Spain 2016)
Youngest F1 winner (18 years 228 days – Spain 2016)
Youngest multiple F1 race winner (Mexico 2017/18)
Youngest F1 driver to win the same race (Mexico 2017/18)
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Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
While you're here
Samuel McIlhagga: William Dalrymple on the perils of empire nostalgia
Sholto Byrnes: When viewing colonialism, past feels like foreign country
Shelina Janmohamed: Britain must look forward, not pine for a lost past
Teaching in coronavirus times
Shubh Mangal Saavdhan
Directed by: RS Prasanna
Starring: Ayushmann Khurrana, Bhumi Pednekar
Company%20Profile
Kalra's feat
- Becomes fifth batsman to score century in U19 final
- Becomes second Indian to score century in U19 final after Unmukt Chand in 2012
- Scored 122 in youth Test on tour of England
- Bought by Delhi Daredevils for base price of two million Indian rupees (Dh115,000) in 2018 IPL auction
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
The Word for Woman is Wilderness
Abi Andrews, Serpent’s Tail
EMERGENCY PHONE NUMBERS
Estijaba – 8001717 – number to call to request coronavirus testing
Ministry of Health and Prevention – 80011111
Dubai Health Authority – 800342 – The number to book a free video or voice consultation with a doctor or connect to a local health centre
Emirates airline – 600555555
Etihad Airways – 600555666
Ambulance – 998
Knowledge and Human Development Authority – 8005432 ext. 4 for Covid-19 queries































