Ole Gunnar Solskjaer is still deflecting questions, but the questions have changed. At the start of November, he was asked if his players would get him the sack. By the end of December, the queries were if Manchester United are in a title race.
A surge from 15th to second and a haul of 23 points from nine unbeaten games have changed perceptions, a season and, perhaps, a regime. Solskjaer no longer has to worry about the threat of Mauricio Pochettino, his supposed successor instead destined for Paris Saint-Germain.
The man mocked for his slender managerial CV could do something that the Champions League winners Louis van Gaal and Jose Mourinho did not and at least take United close to a 21st league title.
They finished second in 2018, but it was a distant second, 19 points behind Manchester City. They have not mustered a true title challenge since Sir Alex Ferguson retired.
Fresh from scoring Tuesday's injury-time winner against Wolves, Marcus Rashford said it would be "stupid" to look at the table. Solskjaer pronounced his own answer "boring". United had only played 15 games, he noted. "Get to 30 and then maybe we can start talking about a title race, when you get to March or April," he said.
If caution feels advisable, given the topsy-turvy nature of Solskjaer's reign, when United have veered in and out of brilliant runs and awful spells, their season may give additional reasons to postpone a verdict. It is not merely that United have lost 6-1 at home; the last time they did that, in 2011/12, only an injury-time goal deprived them of the title.
It is the illogical nature of it. Most title tilts are built on home form. Take out the 6-2 thrashing of Leeds and United have only scored four goals, two of them penalties. Their away record is contrastingly brilliant, with 19 points from 21 and 21 goals, but they are yet to visit any of the big six.
David de Gea made a brilliant save against Wolves but United conceded two goals in each of their three previous games. Titles tend to be won by teams with either the best or second-best defensive record and, while United’s statistics may feel distorted by their 6-1 thrashing by Tottenham when they were reduced to 10 men, only six sides have let in more goals.
Not every champion team ticks every box. Liverpool triumphed last year even though their centre-forward, Roberto Firmino, did not score at Anfield until the final home game.
Now United’s No 9, Anthony Martial, has a solitary league goal. Their biggest summer signing, Donny van de Beek, has been limited to two league starts. This is not a conventional formula for glory.
And yet their charge up the table reflects on two catalysts. Rashford may not yet be clinical but he has acquired the substance to carry on making telling contributions.
Bruno Fernandes is arguably the Premier League’s player of 2020. His time in the division has brought 18 wins and just three defeats, yielding 62 points from 29 games.
His personal contribution extends to 18 goals and 14 assists, the latest the raking, cross-field ball for Rashford on Tuesday. He is the game-changer: in individual matches and in the context of campaigns.
United's next away league game represents the biggest test of their credentials: it is away at Anfield, and it was Mourinho's last stand as he was sacked after Liverpool recorded 36 shots in a 3-1 win.
Solskjaer is safe from the same fate now but in a season when Leicester, Everton, Aston Villa, Southampton, Tottenham and Chelsea have all been in the top two, it could determine if United will prove Liverpool’s closest challengers.
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Leicester City v Man United player ratings
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
Our family matters legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
6 UNDERGROUND
Director: Michael Bay
Stars: Ryan Reynolds, Adria Arjona, Dave Franco
2.5 / 5 stars
Gifts exchanged
- King Charles - replica of President Eisenhower Sword
- Queen Camilla - Tiffany & Co vintage 18-carat gold, diamond and ruby flower brooch
- Donald Trump - hand-bound leather book with Declaration of Independence
- Melania Trump - personalised Anya Hindmarch handbag
In numbers: China in Dubai
The number of Chinese people living in Dubai: An estimated 200,000
Number of Chinese people in International City: Almost 50,000
Daily visitors to Dragon Mart in 2018/19: 120,000
Daily visitors to Dragon Mart in 2010: 20,000
Percentage increase in visitors in eight years: 500 per cent
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