Vincent Kompany, right, of Manchester City looks dejected at the end of the Premier League match between Liverpool and Manchester City at Anfield on April 13, 2014, in Liverpool, England. Alex Livesey / Getty Images
Vincent Kompany, right, of Manchester City looks dejected at the end of the Premier League match between Liverpool and Manchester City at Anfield on April 13, 2014, in Liverpool, England. Alex Livesey / Getty Images
Vincent Kompany, right, of Manchester City looks dejected at the end of the Premier League match between Liverpool and Manchester City at Anfield on April 13, 2014, in Liverpool, England. Alex Livesey / Getty Images
Vincent Kompany, right, of Manchester City looks dejected at the end of the Premier League match between Liverpool and Manchester City at Anfield on April 13, 2014, in Liverpool, England. Alex Livesey

Manchester City’s frailties extend beyond one individual’s mistakes


  • English
  • Arabic

In the end, it was an individual error from Vincent Kompany that undid Manchester City, his mis-kick in attempting to clear a Glen Johnson throw-in presenting an opportunity to Philippe Coutinho. To ascribe the defeat to that, however, would be misleading. It was an individual error, and it did come at a time when City seemed on top, but it was entirely in keeping with a game in which City’s spine had struggled.

Any side, no matter their resources, will struggle when key players are unavailable. It is not so much the ability of the players who remain, as what the absence of those key players does to the overall structure.

City, effectively, were without their entire backbone. Sergio Aguero, still recovering from a hamstring injury, was deemed fit enough only to start on the bench.

Yaya Toure was forced off with a hamstring problem after 19 minutes – not that he had seemed to have the pace of the game – while Kompany played despite a knee injury.

Whether that restricted him is difficult to say, but certainly the way he fell for the Raheem Sterling feint that brought the first goal smacked of a player looking to pre-empt his opponent because he did not trust his body to react accordingly.

Kompany, who has been uncharacteristically shaky this season, was at fault for the second, allowing Martin Skrtel to out-muscle him before glancing the ball in at the near post.

Had he been fully fit, would he have made a better job of clearing the dropping ball before the third goal?

Possibly, possibly not.

Whatever the reason, the truth is that Kompany, a likeable man, an impressive captain and a very good defender, was at least partly responsible for all three Liverpool goals.

“He played because he could play,” said the City manager Manuel Pellegrini, insisting Kompany’s fitness had not been an issue.

“I’m disappointed because today we lost a game that we didn’t deserve to lose,” Pellegrini said.

“I thought we played very well, especially in the second half and the last 15 minutes of the first half. We had good chances to score, but football is made from good things and mistakes, and we made a mistake and they won the game.”

The opening half-hour, though, was a major problem. Although familiarity does seem to have strengthened it, the Toure-Fernandinho axis has looked a potential vulnerability all season, and so it proved, with Raheem Sterling, deployed centrally, repeatedly finding space.

Things improved once Javi Garcia came on, but it was only with the introduction of the habitually underestimated James Milner for the anonymous Jesus Navas that City really began to make headway.

“They started very well,” Pellegrini said of Liverpool. “We rearranged it and in the last 15 or 20 minutes, we had two clear chances. In the second half, I think there was just one team on the pitch.”

Milner was involved in both City goals, but just as important was his work shuttling back and helping out in central areas, something that allowed them to take charge of the midfield in a way that would have seemed impossible before half time.

Even after conceding the third goal, City could have gotten back into it as Skrtel handled in dealing with a deep cross.

Pellegrini refused to make a big deal of that incident, however, and it was deceptive: City's increasing reliance on direct play after replacing Edin Dzeko with Aguero was mystifying.

Kompany will take the blame, but this was an occasion in which City’s vulnerabilities all over the pitch were ruthlessly highlighted.

sports@thenational.ae

Follow us on Twitter at @SprtNationalUAE

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

While you're here
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

War 2

Director: Ayan Mukerji

Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana

Rating: 2/5