File photo dated 07-11-2020 of Manchester United manager Ole Gunnar Solskjaer. PA Photo. Issue date: Tuesday December 22, 2020. Manchester United manager Ole Gunnar Solskjaer insists his side are desperate to win a trophy having gone three seasons without silverware. See PA story SOCCER Man Utd. Photo credit should read Clive Brunskill/PA Wire.
File photo dated 07-11-2020 of Manchester United manager Ole Gunnar Solskjaer. PA Photo. Issue date: Tuesday December 22, 2020. Manchester United manager Ole Gunnar Solskjaer insists his side are desperate to win a trophy having gone three seasons without silverware. See PA story SOCCER Man Utd. Photo credit should read Clive Brunskill/PA Wire.
File photo dated 07-11-2020 of Manchester United manager Ole Gunnar Solskjaer. PA Photo. Issue date: Tuesday December 22, 2020. Manchester United manager Ole Gunnar Solskjaer insists his side are desperate to win a trophy having gone three seasons without silverware. See PA story SOCCER Man Utd. Photo credit should read Clive Brunskill/PA Wire.
File photo dated 07-11-2020 of Manchester United manager Ole Gunnar Solskjaer. PA Photo. Issue date: Tuesday December 22, 2020. Manchester United manager Ole Gunnar Solskjaer insists his side are desp

Ole Gunnar Solskjaer may have some shortcomings but Manchester United will continue to back him


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The machines printing English newspapers must be tired of the phrase “Ole Gunnar Solskjaer remains under intense pressure while Mauricio Pochettino is available".

Solskjaer remains manager of Manchester United and, despite having been under pressure at times, it is very likely he will be there until the end of his contract in 2022.

No doubt it has been a roller coaster for the Norwegian since he replaced Jose Mourinho, initially provisionally, in December 2018.

Solskjaer inherited an unbalanced squad, which included many who were not living up to expectations.

He had the courage to move on players like Romelu Lukaku, Alexis Sanchez, Marouane Fellaini, Chris Smalling, Ashley Young and Matteo Darmian and gave sustained opportunities to Scott McTominay, Brandon Williams and Mason Greenwood.

Harry Maguire and right back Aaron Wan-Bissaka improved United defensively, while midfielder Bruno Fernandes transformed the attacking creativity.

Remember, Solskjaer oversaw a run of 11 wins in his first 12 games at the helm, he tactically outsmarted Thomas Tuchel at PSG and Julian Nagelsmann at Leipzig in the space of eight days.

However, these good performances - including last weekend's impressive 6-2 win against Leeds United - alternate with mediocrity, sometimes with terrible consequences, like the recent elimination at the Champions League group stage.

With Solskjaer nobody knows which United will turn up, and the fans are not satisfied with that.

The lack of efficiency from executive vice-chairman Ed Woodward and transfer negotiator Matt Judge has been a hindrance. Solskjaer wanted to sign Erling Haaland last December, but failed because Woodward and Judge were unable to seal the transfer.

Also last summer, Solskjaer saw Woodward and Judge miss out on his key targets, such as Dortmund winger Jadon Sancho, Aston Villa midfielder Jack Grealish, Leipzig defender Dayot Upamecano and Birmingham midfielder Jude Bellingham, now at Dortmund.

But here's where some of Solskjaer's weaknesses arise. He doesn't challenge his bosses as openly as Mourinho and Louis Van Gaal did.

A good day for Solskjaer: Manchester United v Leeds

  • Manchester United had one of their best days at home in recent times last time out, beating Leeds 6-2. Scott McTominay scores to open the scoring. EPA
    Manchester United had one of their best days at home in recent times last time out, beating Leeds 6-2. Scott McTominay scores to open the scoring. EPA
  • Manchester United's Scott McTominay celebrates scoring their first goal. Reuters
    Manchester United's Scott McTominay celebrates scoring their first goal. Reuters
  • Manchester United's Scott McTominay celebrates. AFP
    Manchester United's Scott McTominay celebrates. AFP
  • Manchester United's Scott McTominay scores to open the scoring against Leeds at Old Trafford. EPA
    Manchester United's Scott McTominay scores to open the scoring against Leeds at Old Trafford. EPA
  • Manchester United's Scott McTominay celebrates scoring his second goal against Leeds. Reuters
    Manchester United's Scott McTominay celebrates scoring his second goal against Leeds. Reuters
  • Rodrigo of Leeds in action against Daniel James and Scott McTominay of Manchester United. EPA
    Rodrigo of Leeds in action against Daniel James and Scott McTominay of Manchester United. EPA
  • Manchester United's Bruno Fernandes in action against Leeds' Luke Ayling. EPA
    Manchester United's Bruno Fernandes in action against Leeds' Luke Ayling. EPA
  • Bruno Fernandes of Manchester United in action against Raphinha of Leeds. EPA
    Bruno Fernandes of Manchester United in action against Raphinha of Leeds. EPA
  • Manchester United's Bruno Fernandes and Luke Shaw in action with Leeds United's Raphinha. Reuters
    Manchester United's Bruno Fernandes and Luke Shaw in action with Leeds United's Raphinha. Reuters
  • Manchester United's Victor Lindelof scores to make it 4-0. EPA
    Manchester United's Victor Lindelof scores to make it 4-0. EPA
  • Manchester United's Swedish defender Victor Lindelof celebrates. AFP
    Manchester United's Swedish defender Victor Lindelof celebrates. AFP
  • Manchester United's Victor Lindelof celebrates with teammates. EPA
    Manchester United's Victor Lindelof celebrates with teammates. EPA
  • Leeds' Liam Cooper scores to make it 4-1. EPA
    Leeds' Liam Cooper scores to make it 4-1. EPA
  • Manchester United's Daniel James scores their fifth goal. Reuters
    Manchester United's Daniel James scores their fifth goal. Reuters
  • Bruno Fernandes of Manchester United scores from the penalty spot. AFP
    Bruno Fernandes of Manchester United scores from the penalty spot. AFP

Another perceived shortcoming is his natural lack of charisma, very important in modern times, and his inability to act when things go wrong in the course of games.

It is often startling to see Solskjaer on the bench, tucked in his jacket, showing no reaction when things are not going well, with players needing better guidance. A top manager makes changes to positively alter the course of a game. This rarely happens with the Norwegian.

However, despite being out of the Champions League, United are in a better position now than when Solskjaer arrived.

He recently took charge of his 100th game as manager and has a win rate of 55 per cent - better than Alex Ferguson's 48 per cent in his first 100 and Louis van Gaal's 52 per cent.

In the current campaign, United have one game in hand. Win that and they will be just two points off the lead.

For all these reasons the United board has remained behind him and, in my opinion, that will not change.

Pochettino could be waiting a while yet.

School counsellors on mental well-being

Schools counsellors in Abu Dhabi have put a number of provisions in place to help support pupils returning to the classroom next week.

Many children will resume in-person lessons for the first time in 10 months and parents previously raised concerns about the long-term effects of distance learning.

Schools leaders and counsellors said extra support will be offered to anyone that needs it. Additionally, heads of years will be on hand to offer advice or coping mechanisms to ease any concerns.

“Anxiety this time round has really spiralled, more so than from the first lockdown at the beginning of the pandemic,” said Priya Mitchell, counsellor at The British School Al Khubairat in Abu Dhabi.

“Some have got used to being at home don’t want to go back, while others are desperate to get back.

“We have seen an increase in depressive symptoms, especially with older pupils, and self-harm is starting younger.

“It is worrying and has taught us how important it is that we prioritise mental well-being.”

Ms Mitchell said she was liaising more with heads of year so they can support and offer advice to pupils if the demand is there.

The school will also carry out mental well-being checks so they can pick up on any behavioural patterns and put interventions in place to help pupils.

At Raha International School, the well-being team has provided parents with assessment surveys to see how they can support students at home to transition back to school.

“They have created a Well-being Resource Bank that parents have access to on information on various domains of mental health for students and families,” a team member said.

“Our pastoral team have been working with students to help ease the transition and reduce anxiety that [pupils] may experience after some have been nearly a year off campus.

"Special secondary tutorial classes have also focused on preparing students for their return; going over new guidelines, expectations and daily schedules.”

The biog

Name: Marie Byrne

Nationality: Irish

Favourite film: The Shawshank Redemption

Book: Seagull by Jonathan Livingston

Life lesson: A person is not old until regret takes the place of their dreams

Formula One top 10 drivers' standings after Japan

1. Lewis Hamilton, Mercedes 306
2. Sebastian Vettel, Ferrari 247
3. Valtteri Bottas, Mercedes 234
4. Daniel Ricciardo, Red Bull 192
5. Kimi Raikkonen, Ferrari 148
6. Max Verstappen, Red Bull 111
7. Sergio Perez, Force India 82
8. Esteban Ocon, Force India 65
9. Carlos Sainz Jr, Toro Rosso 48
10. Nico Hulkenberg, Renault 34

What went into the film

25 visual effects (VFX) studios

2,150 VFX shots in a film with 2,500 shots

1,000 VFX artists

3,000 technicians

10 Concept artists, 25 3D designers

New sound technology, named 4D SRL

 

GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

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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'Ashkal'
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The finalists

Player of the Century, 2001-2020: Cristiano Ronaldo (Juventus), Lionel Messi (Barcelona), Mohamed Salah (Liverpool), Ronaldinho

Coach of the Century, 2001-2020: Pep Guardiola (Manchester City), Jose Mourinho (Tottenham Hotspur), Zinedine Zidane (Real Madrid), Sir Alex Ferguson

Club of the Century, 2001-2020: Al Ahly (Egypt), Bayern Munich (Germany), Barcelona (Spain), Real Madrid (Spain)

Player of the Year: Cristiano Ronaldo, Lionel Messi, Robert Lewandowski (Bayern Munich)

Club of the Year: Bayern Munich, Liverpool, Real Madrid

Coach of the Year: Gian Piero Gasperini (Atalanta), Hans-Dieter Flick (Bayern Munich), Jurgen Klopp (Liverpool)

Agent of the Century, 2001-2020: Giovanni Branchini, Jorge Mendes, Mino Raiola

EA Sports FC 25
MATCH INFO

Champions League quarter-final, first leg

Ajax v Juventus, Wednesday, 11pm (UAE)

Match on BeIN Sports

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The specs

Engine: 3.8-litre V6

Power: 295hp at 6,000rpm

Torque: 355Nm at 5,200rpm

Transmission: 8-speed auto

Fuel consumption: 10.7L/100km

Price: Dh179,999-plus

On sale: now