• Manchester United's Shola Shoretire during the Europa League round of 32 second leg against Real Sociedad at Old Trafford on Thursday, February 25, 2021. AP
    Manchester United's Shola Shoretire during the Europa League round of 32 second leg against Real Sociedad at Old Trafford on Thursday, February 25, 2021. AP
  • Manchester United's midfielder Shola Shoretire became the club's youngest-ever player in European competition when he came on aged 17 years and 23 days. AFP
    Manchester United's midfielder Shola Shoretire became the club's youngest-ever player in European competition when he came on aged 17 years and 23 days. AFP
  • Manchester United's Shola Shoretire against Real Sociedad's Jon Guridi at Oldd Trafford. EPA
    Manchester United's Shola Shoretire against Real Sociedad's Jon Guridi at Oldd Trafford. EPA
  • Mikel Merino of Real Sociedad is tackled by Shola Shoretire of Manchester United. Getty
    Mikel Merino of Real Sociedad is tackled by Shola Shoretire of Manchester United. Getty
  • Real Sociedad's Mikel Merino shakes hands with Manchester United's Shola Shoretire after the match. EPA
    Real Sociedad's Mikel Merino shakes hands with Manchester United's Shola Shoretire after the match. EPA
  • Manchester United's striker Marcus Rashford takes on Real Sociedad's defender Modibo Sagnan. AFP
    Manchester United's striker Marcus Rashford takes on Real Sociedad's defender Modibo Sagnan. AFP
  • Manchester United's Anthony Martial in action against Real Sociedad's Mikel Merino. EPA
    Manchester United's Anthony Martial in action against Real Sociedad's Mikel Merino. EPA
  • Manchester United's goalkeeper Dean Henderson shakes hands with Real Sociedad's goalkeeper Alejandro Remiro. EPA
    Manchester United's goalkeeper Dean Henderson shakes hands with Real Sociedad's goalkeeper Alejandro Remiro. EPA
  • Manchester United manager Ole Gunnar Solskjaer greets Real Sociedad's Igor Zubeldia. EPA
    Manchester United manager Ole Gunnar Solskjaer greets Real Sociedad's Igor Zubeldia. EPA

Manchester United's Shola Shoretire makes record-breaking appearance against Real Sociedad - in pictures


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Manchester United manager Ole Gunnar Solskjaer tipped Shola Shoretire for a bright future after the 17-year-old came on against Real Sociedad and became the club's youngest-ever player in European competition.

Having secured a 4-0 win in last week's first leg in Turin, the Red Devils knew progress from the round of 32 was all but assured heading into the return fixture at Old Trafford.

United and Sociedad played out a 0-0 draw in the second leg, but Thursday's match will go down in the history books after Shoretire's record-breaking late introduction.

Having made his debut as a substitute in Sunday's league win against Newcastle, he replaced Norman Whiteside as the youngest player to represent United in European competition by coming on aged 17 years and 23 days.

"Shola is going to be a good player for us and sometimes you need to test them against good players," Solskjaer said. "We knew Real Sociedad are a good team with good individuals and they press.

"We felt today Amad [Diallo] – he had to come on, of course, Dan [James] had to come off – and Shola, the two of them will need these little introductions to this type of level.

"He's a young kid that we believe in. Great attitude.

"You can see the shape of him. We think physically he'll be an athlete and technically very, very good. Makes good decisions.

"So, of course we're going to gradually feed him into this team and, you know, he's grounded, got his feet firmly on the ground and he works really hard in training.

"Very likeable boy that we hope we can see loads of in the future."

It was a memorable moment towards the end of a largely forgettable second leg. Sociedad skipper Mikel Oyarzabal missed an early penalty before stand-in United captain Bruno Fernandes hit the crossbar, with Modibo Sagnan hitting the woodwork shortly after half-time.

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Al Hilal v Al Shorta (10pm)
Al Gharafa v Al Ain (10pm)

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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

MATCH INFO

Manchester United 1 (Greenwood 77')

Everton 1 (Lindelof 36' og)