Nick Cushing was doing the maths.
Manchester City begin their league campaign away at new champions Chelsea on Sunday. It pits last season’s top two against each other straight away. As the City manager argued, it gives the defeated party plenty of time to make up dropped points.
But then he noted: “No one has ever won the Women’s Super League losing more than two games. If you lose, it doesn’t give you much room [for error].”
As Chelsea did not lose in the league last season and City were beaten four times, it illustrates the scale of their task as they look to depose Emma Hayes’ side.
Yet they know it can be hard to win back-to-back titles: twelve months ago, City were the holders of three pieces of silverware but they retained none.
“We were disappointed not to win a trophy,” midfielder Jill Scott said. But Cushing argued: “If we look at last season, we were not far off.”
Second in the league, semi-finalists in both the Uefa Champions League and the FA Cup, they came close. “There is an element that not being successful is a big motivator for myself and the players,” Cushing added.
Ultimately, they ran out of players. It is something they have tried to address in a summer that yielded five new signings, even if the influential Izzy Christiansen left, and with Cushing considering adapting his approach to selection.
“We have done a lot of reviewing, looking at the back end of the season,” he explained. “We have always picked on form and maybe we need to rotate. Numbers was a big thing, going to a bigger squad."
One policy will be a constant.
“Having a young team is a real strategy but the good part is every season they get older and better,” an advocate of giving the up-and-coming a chance said.
“I am scared,” said Scott, a comparative veteran of 31. “I watch some of them in training at 18 or 19 and the talent is frightening.”
______________
Read more:
Brian Marwood: Man City focused on global expansion after 10 years of rapid growth
Vincent Kompany interview: Abu Dhabi takeover transformed Man City overnight
Joleon Lescott interview: Reflecting on City's 2012 Premier League title triumph
A decade at Manchester City: 10 key moments since Sheikh Mansour takeover
Richard Jolly: City must draw on recent results to make anniversary happy one
GALLERY: Ten most important Man City signings under Abu Dhabi ownership
______________
One of those signings, Lauren Hemp, is 18.
She has been joined by defender Gemma Bonner, attacking midfielders Tessa Wullaert and Caroline Weir and forward Janine Beckie. “This is probably the most balanced squad we have had in five years,” Cushing said.
“We put a plan in place at Christmas for the players we wanted to add. And then Gemma Bonner became available.”
Scott added: “Gemma Bonner brings a vast amount of experience playing in the top league. I have played against her for years in Everton versus Liverpool.
"We all know what Caroline Weir can do: give her the ball and she is probably going to put it in the top corner from 30 yards. Over the years it has been making sure you stop her shooting so now it is nice to have her on the same team and encourage her to get some shots in.”
The Canadian Beckie represents more of an unknown quantity. “Technically, she is very good, in good physical shape so I am excited to see what she can do,” Scott said.
Yet expectations are highest of Wullaert, the 25-year-old player who is already Belgium’s record scorer and who has won titles in both her homeland and Germany.
“She has a real passion to win,” Scott said. Cushing added: “We highlighted at Christmas that Tessa would be a real asset for us because her ability to be offensive from midfield is exceptional.”
Wullaert and the other newcomers face the toughest of starts, with the visit to Chelsea being followed by a trip to face Atletico Madrid in the Champions League.
“I can’t control the fixtures,” Cushing said. “But we are in a really good place.”
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
What is the definition of an SME?
SMEs in the UAE are defined by the number of employees, annual turnover and sector. For example, a “small company” in the services industry has six to 50 employees with a turnover of more than Dh2 million up to Dh20m, while in the manufacturing industry the requirements are 10 to 100 employees with a turnover of more than Dh3m up to Dh50m, according to Dubai SME, an agency of the Department of Economic Development.
A “medium-sized company” can either have staff of 51 to 200 employees or 101 to 250 employees, and a turnover less than or equal to Dh200m or Dh250m, again depending on whether the business is in the trading, manufacturing or services sectors.
Venom
Director: Ruben Fleischer
Cast: Tom Hardy, Michelle Williams, Riz Ahmed
Rating: 1.5/5
Evacuations to France hit by controversy
- Over 500 Gazans have been evacuated to France since November 2023
- Evacuations were paused after a student already in France posted anti-Semitic content and was subsequently expelled to Qatar
- The Foreign Ministry launched a review to determine how authorities failed to detect the posts before her entry
- Artists and researchers fall under a programme called Pause that began in 2017
- It has benefited more than 700 people from 44 countries, including Syria, Turkey, Iran, and Sudan
- Since the start of the Gaza war, it has also included 45 Gazan beneficiaries
- Unlike students, they are allowed to bring their families to France
ALRAWABI%20SCHOOL%20FOR%20GIRLS
%3Cp%3ECreator%3A%20Tima%20Shomali%3C%2Fp%3E%0A%3Cp%3EStarring%3A%C2%A0Tara%20Abboud%2C%C2%A0Kira%20Yaghnam%2C%20Tara%20Atalla%3C%2Fp%3E%0A%3Cp%3ERating%3A%204%2F5%3C%2Fp%3E%0A
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
Dr Afridi's warning signs of digital addiction
Spending an excessive amount of time on the phone.
Neglecting personal, social, or academic responsibilities.
Losing interest in other activities or hobbies that were once enjoyed.
Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.
Experiencing sleep disturbances or changes in sleep patterns.
What are the guidelines?
Under 18 months: Avoid screen time altogether, except for video chatting with family.
Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.
Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.
Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.
Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.
Source: American Paediatric Association
((Disclaimer))
The Liechtensteinische Landesbank AG (“Bank”) assumes no liability or guarantee for the accuracy, balance, or completeness of the information in this publication. The content may change at any time due to given circumstances, and the Liechtensteinische Landesbank AG is under no obligation to update information once it has been published. This publication is intended for information purposes only and does not constitute an offer, a recommendation or an invitation by, or on behalf of, Liechtensteinische Landesbank (DIFC Branch), Liechtensteinische Landesbank AG, or any of its group affiliates to make any investments or obtain services. This publication has not been reviewed, disapproved or approved by the United Arab Emirates (“UAE”) Central Bank, Dubai Financial Services Authority (“DFSA”) or any other relevant licensing authorities in the UAE. It may not be relied upon by or distributed to retail clients. Liechtensteinische Landesbank (DIFC Branch) is regulated by the DFSA and this advertorial is intended for Professional Clients (as defined by the DFSA) who have sufficient financial experience and understanding of financial markets, products or transactions and any associated risks.
