Manchester United's Luke Shaw picked up an injury against Everton at Goodison Park. Reuters
Manchester United's Luke Shaw picked up an injury against Everton at Goodison Park. Reuters
Manchester United's Luke Shaw picked up an injury against Everton at Goodison Park. Reuters
Manchester United's Luke Shaw picked up an injury against Everton at Goodison Park. Reuters

Manchester United's Luke Shaw out for a month with hamstring injury


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Manchester United left back Luke Shaw will be sidelined for a month after picking up a hamstring injury in Saturday's 3-1 win at Everton, the Premier League club said on Tuesday.

Shaw, 25, limped off during the closing stages of the match and was replaced by Axel Tuanzebe.

The England defender is expected to miss Premier League games against West Bromwich Albion, Southampton and West Ham United as well as Champions League clashes with Istanbul Basaksehir, Paris Saint-Germain and RB Leipzig.

Shaw had played every minute of United's Premier League campaign before the injury and his absence will pave the way for new recruit Alex Telles, who tested positive for Covid19 last month but has since recovered, to make his Premier League bow.

News of Shaw's absence will not have improved manager Ole Gunnar Solskjaer's mood. After Saturday's win, Solskjaer criticised the fixture schedule which saw them kick off at 12.30pm having returned from their Champions League fixture in Turkey at 4am on Thursday.

"How can you expect players to perform to the best of their ability when you send them out at 12.30?" he said.

"They are not robots, they are human beings and they are asked to perform."

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Bruno Fernandes galvanises United v Everton

  • Bruno Fernandes of Manchester United celebrates after scoring the second goal against Everton on Saturday. EPA
    Bruno Fernandes of Manchester United celebrates after scoring the second goal against Everton on Saturday. EPA
  • Bruno Fernandes after scoring the equaliser for Manchester United against Everton. EPA
    Bruno Fernandes after scoring the equaliser for Manchester United against Everton. EPA
  • Manchester United's Bruno Fernandes, right, celebrates after scoring his side's second goal at Goodison Park on Saturday. AP
    Manchester United's Bruno Fernandes, right, celebrates after scoring his side's second goal at Goodison Park on Saturday. AP
  • Manchester United's Bruno Fernandes scores against Everton on Saturday. AP
    Manchester United's Bruno Fernandes scores against Everton on Saturday. AP
  • Manchester United's Edinson Cavani scores their third goal. Reuters
    Manchester United's Edinson Cavani scores their third goal. Reuters
  • Manchester United's Edinson Cavani celebrates scoring their third goal against Everton. Reuters
    Manchester United's Edinson Cavani celebrates scoring their third goal against Everton. Reuters
  • Dominic Calvert-Lewin of Everton and Fred of Manchester United. EPA
    Dominic Calvert-Lewin of Everton and Fred of Manchester United. EPA
  • Manchester United's goalkeeper David de Gea concedes Everton's opening goal. EPA
    Manchester United's goalkeeper David de Gea concedes Everton's opening goal. EPA
  • Everton's Bernard, left, is challenged by Manchester United's Eric Bailly at Goodison Park on Saturday. AP
    Everton's Bernard, left, is challenged by Manchester United's Eric Bailly at Goodison Park on Saturday. AP
  • Manchester United manager Ole Gunnar Solskjaer at Goodison Park on Saturday. AFP
    Manchester United manager Ole Gunnar Solskjaer at Goodison Park on Saturday. AFP
  • Michael Keane of Everton takes on Anthony Martial. EPA
    Michael Keane of Everton takes on Anthony Martial. EPA
  • Manchester United's Marcus Rashford, left, fights for the ball with Everton's Seamus Coleman. AP
    Manchester United's Marcus Rashford, left, fights for the ball with Everton's Seamus Coleman. AP
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

Tips from the expert

Dobromir Radichkov, chief data officer at dubizzle and Bayut, offers a few tips for UAE residents looking to earn some cash from pre-loved items.

  1. Sellers should focus on providing high-quality used goods at attractive prices to buyers.
  2. It’s important to use clear and appealing photos, with catchy titles and detailed descriptions to capture the attention of prospective buyers.
  3. Try to advertise a realistic price to attract buyers looking for good deals, especially in the current environment where consumers are significantly more price-sensitive.
  4. Be creative and look around your home for valuable items that you no longer need but might be useful to others.
The specs: 2018 Audi Q5/SQ5

Price, base: Dh183,900 / Dh249,000
Engine: 2.0L, turbocharged in-line four-cylinder /  3.0L, turbocharged V6
Gearbox: Seven-speed automatic / Eight-speed automatic
Power: 252hp @ 5,000rpm / 354hp @ 5,400rpm
Torque: 370Nm @ 1,600rpm / 500Nm @ 1,370rpm
Fuel economy: combined 7.2L / 100km / 8.3L / 100km

MATCH INFO

Manchester United 1 (Fernandes pen 2') Tottenham Hotspur 6 (Ndombele 4', Son 7' & 37' Kane (30' & pen 79, Aurier 51')

Man of the match Son Heung-min (Tottenham)

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MATCH DETAILS

Barcelona 0

Slavia Prague 0