• MANCHESTER UNITED RATINGS: David de Gea, 7 - Two fine saves from Saiss in either half, the first a flick, though the second was offside. Knocked to ground after challenge from Traore – after another late save. Sharp when needed. Getty
    MANCHESTER UNITED RATINGS: David de Gea, 7 - Two fine saves from Saiss in either half, the first a flick, though the second was offside. Knocked to ground after challenge from Traore – after another late save. Sharp when needed. Getty
  • Aaron Wan-Bissaka, 5 - Barely involved in the first half and tough against the pace of Traore. Tackles fine, but the best full backs cross the ball well. Wan Bissaka needs to get to that level. Getty
    Aaron Wan-Bissaka, 5 - Barely involved in the first half and tough against the pace of Traore. Tackles fine, but the best full backs cross the ball well. Wan Bissaka needs to get to that level. Getty
  • Eric Bailly, 7 - Dispossessed by Traore in a shaky start but broke up play and settled. Fast and strong, needs regular games without injuries or costly errors. He’s getting them. EPA
    Eric Bailly, 7 - Dispossessed by Traore in a shaky start but broke up play and settled. Fast and strong, needs regular games without injuries or costly errors. He’s getting them. EPA
  • Harry Maguire, 7 - Key block as Neto raced towards De Gea’s goal before half time. Fine late ball to Rashford. Tidied up after a late De Gea save by bringing the ball away from his goal. EPA
    Harry Maguire, 7 - Key block as Neto raced towards De Gea’s goal before half time. Fine late ball to Rashford. Tidied up after a late De Gea save by bringing the ball away from his goal. EPA
  • Alex Telles, 6 - Started day clearing snow from his car and ended it getting stood on. Welcome to England. Stronger going forward and heavily involved, but came off at half time. EPA
    Alex Telles, 6 - Started day clearing snow from his car and ended it getting stood on. Welcome to England. Stronger going forward and heavily involved, but came off at half time. EPA
  • Nemanja Matic, 6 - Neat, reliable and an important, experienced player in a team which needs them. Strong and stable against a foe who were exactly that – even though they’d played their previous game only 48 hours earlier. Reuters
    Nemanja Matic, 6 - Neat, reliable and an important, experienced player in a team which needs them. Strong and stable against a foe who were exactly that – even though they’d played their previous game only 48 hours earlier. Reuters
  • Paul Pogba, 7 - Busy game with shots on target, constant probing and searching. Some superb challenges and winning possession back. Combined well with Fernandes after 78 to set up Martial. More effective when further forward. EPA
    Paul Pogba, 7 - Busy game with shots on target, constant probing and searching. Some superb challenges and winning possession back. Combined well with Fernandes after 78 to set up Martial. More effective when further forward. EPA
  • Bruno Fernandes, 7 - Best first half chance as he sneaked in towards the back post against the side he made his United debut against almost 11 months ago. He’s improved United and never stopped trying to create, even after losing the ball or being responsible for a move breaking down. Got his reward when Rashford finished his fine late pass from deep to send United up to second. Reuters
    Bruno Fernandes, 7 - Best first half chance as he sneaked in towards the back post against the side he made his United debut against almost 11 months ago. He’s improved United and never stopped trying to create, even after losing the ball or being responsible for a move breaking down. Got his reward when Rashford finished his fine late pass from deep to send United up to second. Reuters
  • Mason Greenwood, 6 - Set up Fernandes with superb cross and exciting when on the ball but still to hit the form of last season when he over performed. Needs goals, but being part of a team that is becoming a never say die winning machine will do him no harm. EPA
    Mason Greenwood, 6 - Set up Fernandes with superb cross and exciting when on the ball but still to hit the form of last season when he over performed. Needs goals, but being part of a team that is becoming a never say die winning machine will do him no harm. EPA
  • Marcus Rashford, 7 - Key winner after a game when he, like his team, took time to get going. Booked after 50 minutes. Lovely first touch after controlling a Maguire ball which came to nothing, but delivered when needed after a fine Fernandes ball. Knew his marker had cramp so he twisted and turned and then shot for his 14th of the season. AP
    Marcus Rashford, 7 - Key winner after a game when he, like his team, took time to get going. Booked after 50 minutes. Lovely first touch after controlling a Maguire ball which came to nothing, but delivered when needed after a fine Fernandes ball. Knew his marker had cramp so he twisted and turned and then shot for his 14th of the season. AP
  • Edinson Cavani, 6 - Deserved his start but aside from a header in the first half, worked with limited service. Swept ball in after 69 minutes but offside. Gives side something they don’t have. EPA
    Edinson Cavani, 6 - Deserved his start but aside from a header in the first half, worked with limited service. Swept ball in after 69 minutes but offside. Gives side something they don’t have. EPA
  • SUBS: Luke Shaw, 7 - On at HT for Telles. Tackled well, got forward and was busy as his side upped the tempo in search of a winner. AP
    SUBS: Luke Shaw, 7 - On at HT for Telles. Tackled well, got forward and was busy as his side upped the tempo in search of a winner. AP
  • Anthony Martial, 6 - On for Greenwood after 64 minutes. Bright and ran at Wolves’ defence. Had time to hit a shot on target after set up by Pogba and Fernandes, but struck ball high over. Needs to find his best form but Cavani means he doesn’t have to start when out of form. AP
    Anthony Martial, 6 - On for Greenwood after 64 minutes. Bright and ran at Wolves’ defence. Had time to hit a shot on target after set up by Pogba and Fernandes, but struck ball high over. Needs to find his best form but Cavani means he doesn’t have to start when out of form. AP
  • Scott McTominay, N/R - On for Fernandes in the 94th minute. EPA
    Scott McTominay, N/R - On for Fernandes in the 94th minute. EPA
  • WOLVES RATINGS: Rui Patricio, 6 – Largely untroubled despite Marcus Rashford’s last-gasp finish which gave him no chance. Earlier, he had thwarted Paul Pogba with a smart save to his left and had just about kept out Bruno Fernandes’ close-range attempt. EPA
    WOLVES RATINGS: Rui Patricio, 6 – Largely untroubled despite Marcus Rashford’s last-gasp finish which gave him no chance. Earlier, he had thwarted Paul Pogba with a smart save to his left and had just about kept out Bruno Fernandes’ close-range attempt. EPA
  • Ki-Jana Hoever, 6 - Struggled to contain Rashford who nutmegged him for good measure, but got his own back as the latter went into the book for hauling him down. He was caught unawares as Fernandes snuck in at the back post, but improved as the game went on. PA
    Ki-Jana Hoever, 6 - Struggled to contain Rashford who nutmegged him for good measure, but got his own back as the latter went into the book for hauling him down. He was caught unawares as Fernandes snuck in at the back post, but improved as the game went on. PA
  • Romain Saiss, 8 – Wolves’ man of the match, he threw his body in front of everything in an excellent display, but he was helpless as Rashford’s strike cruelly cannoned in off the defender, who had also caused problems at the other end with a looping header that dipped on to the bar. AP
    Romain Saiss, 8 – Wolves’ man of the match, he threw his body in front of everything in an excellent display, but he was helpless as Rashford’s strike cruelly cannoned in off the defender, who had also caused problems at the other end with a looping header that dipped on to the bar. AP
  • Conor Coady, 6 - Wolves’ skipper will have had a few hearts in mouths when he tangled with Rashford in the box and Coady will have been relieved again as the same man headed over the bar after climbing above him. Getty
    Conor Coady, 6 - Wolves’ skipper will have had a few hearts in mouths when he tangled with Rashford in the box and Coady will have been relieved again as the same man headed over the bar after climbing above him. Getty
  • Max Kilman, 7 – Only a second appearance of the month for the defender, who was caught scrambling as Edinson Cavani and Bruno Fernandes attacked a Nemanja Matic cross either side of him, but he responded well and was excellent thereafter. PA
    Max Kilman, 7 – Only a second appearance of the month for the defender, who was caught scrambling as Edinson Cavani and Bruno Fernandes attacked a Nemanja Matic cross either side of him, but he responded well and was excellent thereafter. PA
  • Rayan Ait-Nouri, 5 - The wing-back had the sprawling de Gea at full stretch to keep out his drilled effort across the face of goal, but he unforgivably allowed Rashford to find the inside and his deflected strike finally breached the visiting defence. PA
    Rayan Ait-Nouri, 5 - The wing-back had the sprawling de Gea at full stretch to keep out his drilled effort across the face of goal, but he unforgivably allowed Rashford to find the inside and his deflected strike finally breached the visiting defence. PA
  • Ruben Neves, 6 - Drew the best out of David de Gea with a fierce drive which had to be beaten away by the United stopper, and he produced another important contribution at the other end to hook away Fernandes’ free-kick. EPA
    Ruben Neves, 6 - Drew the best out of David de Gea with a fierce drive which had to be beaten away by the United stopper, and he produced another important contribution at the other end to hook away Fernandes’ free-kick. EPA
  • Vitinha, 6 - Worried de Gea when the Spaniard could only gather his effort at the second attempt. A few yards either side and he might have crafted the opener, as was the case a few moments prior when he couldn’t quite find Adama Traore’s run. A decent display though. Reuters
    Vitinha, 6 - Worried de Gea when the Spaniard could only gather his effort at the second attempt. A few yards either side and he might have crafted the opener, as was the case a few moments prior when he couldn’t quite find Adama Traore’s run. A decent display though. Reuters
  • Joao Moutinho, 6 - The Portugal man is a master of precision and he created panic in the box with a deep free-kick that resulted in Romain Saiss’ header clipping the top of the bar, although beyond that he was quiet. EPA
    Joao Moutinho, 6 - The Portugal man is a master of precision and he created panic in the box with a deep free-kick that resulted in Romain Saiss’ header clipping the top of the bar, although beyond that he was quiet. EPA
  • Adama Traore, 7 - Deployed as the second striker rather than his usual wide role, but the flying forward was equally effective and gave the United defenders plenty to think about with some penetrating runs in behind, although Pedro Neto couldn’t pick him out. AP
    Adama Traore, 7 - Deployed as the second striker rather than his usual wide role, but the flying forward was equally effective and gave the United defenders plenty to think about with some penetrating runs in behind, although Pedro Neto couldn’t pick him out. AP
  • Pedro Neto, 5 - Drew the first save of the night from de Gea with a curling effort but it was comfortable for the ‘keeper and, despite plenty of graft, it just didn’t quite happen for him on this occasion. AP
    Pedro Neto, 5 - Drew the first save of the night from de Gea with a curling effort but it was comfortable for the ‘keeper and, despite plenty of graft, it just didn’t quite happen for him on this occasion. AP
  • SUBS: Daniel Podence, 5 - Replaced the young Vitinha in the 55th minute but his first involvement saw his pull-back towards Neto easily snuffed out by Matic. AFP
    SUBS: Daniel Podence, 5 - Replaced the young Vitinha in the 55th minute but his first involvement saw his pull-back towards Neto easily snuffed out by Matic. AFP
  • Fabio Silva, 5 - Replaced the unusually ineffective Neto for the final quarter of the game but he didn’t have too much impact. Getty
    Fabio Silva, 5 - Replaced the unusually ineffective Neto for the final quarter of the game but he didn’t have too much impact. Getty

Ole Gunnar Solskjaer and Manchester United face crucial test of title credentials at Liverpool


Richard Jolly
  • English
  • Arabic

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.

________________________________________________________

Leicester City v Man United player ratings

  • LEICESTER CITY RATINGS: Kaspar Schmeichel - 7: Left woefully exposed after just two minutes but was relieved/stunned to see Rashford head over from a few metres out. No chance with either goal after being left one-on-one on both occasions. Brilliant one-handed stop to deny Rashford a second goal on the hour. EPA
    LEICESTER CITY RATINGS: Kaspar Schmeichel - 7: Left woefully exposed after just two minutes but was relieved/stunned to see Rashford head over from a few metres out. No chance with either goal after being left one-on-one on both occasions. Brilliant one-handed stop to deny Rashford a second goal on the hour. EPA
  • James Justin - 6: Dangerous cross into box from right wing in first five minutes that Vardy couldn’t finish. Completely caught out by Fernandes touch that allowed Rashford acres of space to open scoring. Reuters
    James Justin - 6: Dangerous cross into box from right wing in first five minutes that Vardy couldn’t finish. Completely caught out by Fernandes touch that allowed Rashford acres of space to open scoring. Reuters
  • Jonny Evans - 6: Oblivious to Rashford danger when United attacker was left totally free in box ahead of his glaring early miss. Not a particularly commanding performance from the former United defender. Reuters
    Jonny Evans - 6: Oblivious to Rashford danger when United attacker was left totally free in box ahead of his glaring early miss. Not a particularly commanding performance from the former United defender. Reuters
  • Wesley Fofana - 7: Superb composed defending just after break to stop James baring in on goal after Evans had been taken out of game by Martial stepover. Beaten to header by Maguire as Foxes old boy headed over from corner in second half. Reuters
    Wesley Fofana - 7: Superb composed defending just after break to stop James baring in on goal after Evans had been taken out of game by Martial stepover. Beaten to header by Maguire as Foxes old boy headed over from corner in second half. Reuters
  • Timothy Castagne - 6: Attempted a few give-and-goes in first half and was always looking to drive forward down the left although was sloppy in possession at times. Found his passing range just before hour mark with great ball behind defence to put Barnes away down wing. Getty
    Timothy Castagne - 6: Attempted a few give-and-goes in first half and was always looking to drive forward down the left although was sloppy in possession at times. Found his passing range just before hour mark with great ball behind defence to put Barnes away down wing. Getty
  • Marc Albrighton - 6: Good pass over top of United defence for Vardy early on but striker caught offside. Generally wasn’t given any time on the ball by United - and Shaw in particular - to produce his usual early balls into box. Getty
    Marc Albrighton - 6: Good pass over top of United defence for Vardy early on but striker caught offside. Generally wasn’t given any time on the ball by United - and Shaw in particular - to produce his usual early balls into box. Getty
  • Wilfred Ndidi- 8: Nicked ball away from Fernandes in run-up to Barnes goal with trademark tackle. Like having N’Golo Kante back in the Foxes midfield the way he intercepted and broke down attacks. Getty
    Wilfred Ndidi- 8: Nicked ball away from Fernandes in run-up to Barnes goal with trademark tackle. Like having N’Golo Kante back in the Foxes midfield the way he intercepted and broke down attacks. Getty
  • Youri Tielemans - 6: Caught ball watching when Fernandes was allowed free header in box in first half but redeemed himself minutes later with vital sliding tackle to halt a dangerous United counter-attack. Getty
    Youri Tielemans - 6: Caught ball watching when Fernandes was allowed free header in box in first half but redeemed himself minutes later with vital sliding tackle to halt a dangerous United counter-attack. Getty
  • Harvey Barnes - 7: Had contributed very little, bar blocking shot from teammate Tielemans with his arm, before producing wonderful left-footed strike to make it 1-1 with Leicester’s first shot on target after half-an-hour. Equals his best season in front of goal with seven in all competitions. PA
    Harvey Barnes - 7: Had contributed very little, bar blocking shot from teammate Tielemans with his arm, before producing wonderful left-footed strike to make it 1-1 with Leicester’s first shot on target after half-an-hour. Equals his best season in front of goal with seven in all competitions. PA
  • James Maddison - 7: The No 10 cut a slightly frustrated figure in first half as he made little impact against the United defence. Saw well-struck free-kick in dangerous position deflected over bar just after half-time. Much more influential after break as he looked to pull the strings in attack. Booked for cynical foul on Fernandes. Reuters
    James Maddison - 7: The No 10 cut a slightly frustrated figure in first half as he made little impact against the United defence. Saw well-struck free-kick in dangerous position deflected over bar just after half-time. Much more influential after break as he looked to pull the strings in attack. Booked for cynical foul on Fernandes. Reuters
  • Jamie Vardy - 7: Would have been pleased to see offside flag after putting early chance wide when put clear. Powder-puff left-footed effort that trickled to De Gea after 25 minutes. Little other opportunity in front of goal but the ruthless striker showed his predatory instincts with low finish five minutes from time, although the 33-year-old was denied a 12th league goal of the season after it was adjudged an own-goal following deflection off Tuanzebe. EPA
    Jamie Vardy - 7: Would have been pleased to see offside flag after putting early chance wide when put clear. Powder-puff left-footed effort that trickled to De Gea after 25 minutes. Little other opportunity in front of goal but the ruthless striker showed his predatory instincts with low finish five minutes from time, although the 33-year-old was denied a 12th league goal of the season after it was adjudged an own-goal following deflection off Tuanzebe. EPA
  • SUBSTITUTES: Ayoze Perez – (On for Albrighton 81’) N/A. Superb drilled ball into box from Spaniard for Vardy’s late leveller. Poked another chance wide although had been flagged offside anyway. Getty
    SUBSTITUTES: Ayoze Perez – (On for Albrighton 81’) N/A. Superb drilled ball into box from Spaniard for Vardy’s late leveller. Poked another chance wide although had been flagged offside anyway. Getty
  • MANCHESTER UNITED RATINGS: David de Gea - 6: Poor footwork saw him mess up and put team under pressure early on. Could have reacted quicker for Leicester’s goal, but players in front of him more at fault. PA
    MANCHESTER UNITED RATINGS: David de Gea - 6: Poor footwork saw him mess up and put team under pressure early on. Could have reacted quicker for Leicester’s goal, but players in front of him more at fault. PA
  • Victor Lindelof - 4: Struggled to settle at right-back with Aaron Wan Bissaka out injured. It’s one area United need cover. Played with a back injury this season, which looked to have been triggered again as he came off injured after 65 minutes. PA
    Victor Lindelof - 4: Struggled to settle at right-back with Aaron Wan Bissaka out injured. It’s one area United need cover. Played with a back injury this season, which looked to have been triggered again as he came off injured after 65 minutes. PA
  • Harry Maguire - 6: Like rest of defence, uneasy in first half. Got forward for set pieces in second but United’s defence was fantastic recovering as Leicester countered. Reuters
    Harry Maguire - 6: Like rest of defence, uneasy in first half. Got forward for set pieces in second but United’s defence was fantastic recovering as Leicester countered. Reuters
  • Eric Bailly - 7: Did well at Everton midweek and earned call out. Unfortunate handball led to a free kick, but gave ball to Cavani which led to equaliser. Most United passes and his pace was needed against Vardy. Another impressive game. Getty
    Eric Bailly - 7: Did well at Everton midweek and earned call out. Unfortunate handball led to a free kick, but gave ball to Cavani which led to equaliser. Most United passes and his pace was needed against Vardy. Another impressive game. Getty
  • Luke Shaw - 7: Pushed forward on the left and almost had a first-half assist. Creates chances from defence. Doing well this season and United’s best defender again. AFP
    Luke Shaw - 7: Pushed forward on the left and almost had a first-half assist. Creates chances from defence. Doing well this season and United’s best defender again. AFP
  • Scott McTominay - 6: Didn’t face up to Barnes for Leicester’s equaliser when he needed to stop shot. Strong as ever, but none of the heroics we saw from him at Leeds. EPA
    Scott McTominay - 6: Didn’t face up to Barnes for Leicester’s equaliser when he needed to stop shot. Strong as ever, but none of the heroics we saw from him at Leeds. EPA
  • Fred - 6: Cut out balls but team was overrun in central midfield. Stupid to concede late free-kick and too many of his passes didn’t find their target. Getty
    Fred - 6: Cut out balls but team was overrun in central midfield. Stupid to concede late free-kick and too many of his passes didn’t find their target. Getty
  • Daniel James - 6: Key in the move which led to the opening goal and busy, but more effective when wide. His confidence is up and deserved his start, but it was also sensible to bring him off first as United started the second half under pressure. Reuters
    Daniel James - 6: Key in the move which led to the opening goal and busy, but more effective when wide. His confidence is up and deserved his start, but it was also sensible to bring him off first as United started the second half under pressure. Reuters
  • Bruno Fernandes - 7: Super flick that set-up Rashford’s opener. Made another assist a few minutes later, losing the ball which led to Leicester’s equaliser. Manager admits that he is left tearing his hair out at times watching the Portuguese. Should have scored a header. Booked. Played high as game went on and ran onto Cavani’s ball to stay composed and score second. Scored or assisted 31 goal in 28 games since arriving in January. EPA
    Bruno Fernandes - 7: Super flick that set-up Rashford’s opener. Made another assist a few minutes later, losing the ball which led to Leicester’s equaliser. Manager admits that he is left tearing his hair out at times watching the Portuguese. Should have scored a header. Booked. Played high as game went on and ran onto Cavani’s ball to stay composed and score second. Scored or assisted 31 goal in 28 games since arriving in January. EPA
  • Marcus Rashford - 7: Missed a sitter of a header right at the start but then put his side ahead after 23 with a well taken side-footed finish. His 50th Premier League goal. Powerful shot well saved by Schmeichel in second. A threat throughout, but was injured at the end. PA
    Marcus Rashford - 7: Missed a sitter of a header right at the start but then put his side ahead after 23 with a well taken side-footed finish. His 50th Premier League goal. Powerful shot well saved by Schmeichel in second. A threat throughout, but was injured at the end. PA
  • Anthony Martial - 5: Super run to beat several players in first half but needed to be more involved. Put ball in net but was just offside. Getty
    Anthony Martial - 5: Super run to beat several players in first half but needed to be more involved. Put ball in net but was just offside. Getty
  • SUBS: Paul Pogba - (On for James 54') 6: Lost possession too easily. Reuters
    SUBS: Paul Pogba - (On for James 54') 6: Lost possession too easily. Reuters
  • Axel Tuanzebe - (On for Lindelof 66') 7: A big improvement on the Swede. Scored an own goal, but could do little about it. Reuters
    Axel Tuanzebe - (On for Lindelof 66') 7: A big improvement on the Swede. Scored an own goal, but could do little about it. Reuters
  • Edinson Cavani - (On for Martial 75') 7: Lifted the team and set up Fernandes for United’s crucial second. Getty
    Edinson Cavani - (On for Martial 75') 7: Lifted the team and set up Fernandes for United’s crucial second. Getty
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

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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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