Normally, a footballer’s number is up only once in a day. Not for Jesus Navas.
It was almost 24 hours to the minute from the moment he was substituted at half time against Watford to the point when Manchester City announced they had made another club-record signing.
The Spaniard was replaced on the pitch by Samir Nasri. His place in the pecking order seems threatened by the £54 million (Dh305.7) arrival Kevin de Bruyne. City’s trident of attacking midfielders also includes Raheem Sterling, the £49m addition who was the previous record buy, and David Silva, the man many fans regard as the greatest player in the club’s history.
Navas is the obvious fall guy. Demoting him would be decidedly uncontroversial. The only man who might agonise over it is the one charged with making the decision: Manuel Pellegrini.
The City manager's fondness for Navas is one of his quirks. No footballer made more appearances for the Premier League leaders last season than Navas. Only one played more games in 2013/14. One way or another, as a starter or substitute, Pellegrini invariably finds a way to get Navas on to the pitch.
A habit of remaining fit and an amiable personality contribute to his appeal. It is undeniable that the Spaniard, the only touchline-hugging winger in a squad packed with attacking talents who prefer to veer infield, adds pace and balance. The width he has provided has helped stretch defences in City’s 100 per cent start to the season.
Read more: Richard Jolly writes Manchester United dysfunction increasingly reflecting on Louis van Gaal
Yet it is a greater mystery what else he offers; the one-dimensional nature of his play bemuses. It is not merely that Navas is determined to cross, but that he rarely applies any elevation to it and, as a result, normally picks out the first player in the penalty box, who tends to be a defender.
His limitations seemed summed up at Goodison Park on August 23. He found himself in a glorious position to score. In one of those moments when time seems to stand still, Navas delayed, seemingly desperate to find some reason to cross the ball. Unable to cross, he belatedly and tamely shot straight at Everton goalkeeper Tim Howard’s chest.
At such moments, it is easy to see why he has gone 49 league games without a goal, an extraordinary indictment of a progressive player in such an attacking team. Navas had more shots, 46, than anyone in the Premier League without scoring last season. The surprise, to some extent, is that he tried to score that often.
Perhaps that is evidence of an essential unselfishness that Pellegrini may value, but Navas’s City career has too few defining contributions. Even when he produced one of his finest performances, in January’s 1-1 draw at Stamford Bridge, he marred it with a dreadful injury-time corner when City were pressing for a winner.
There was a contrast with James Milner, who tended to be City’s resident big-game player and who went unappreciated by Pellegrini for too long. Perhaps the preferential treatment afforded to Navas irked the Englishman, though he was too professional to let on.
Milner decamped to Liverpool while Navas remains at City, where more than £100m has been invested in attacking midfielders. He appears the anomaly: the least flexible and perhaps least talented but probably the quickest and most direct of the group.
He stood out in a similar way for Spain. Perhaps that helped a curiously un-Spanish player amass 34 caps. If Silva shares certain similarities with like-minded compatriots such as Santi Cazorla, Juan Mata, Andres Iniesta, Cesc Fabregas, Xavi, Koke and Isco, Navas again is the anomaly, less tiki-taka than run and cross. His straightforward method makes him a conundrum.
While De Bruyne’s arrival may change matters, Navas has been an ever-present in the team that has played the best football in the division this season. But he is a crosser whose crosses are not accurate enough and an attacker who rarely scores. He is a firm favourite of Pellegrini’s but seems like Aaron Lennon with a World Cup winner’s medal.
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The bio
Favourite book: Peter Rabbit. I used to read it to my three children and still read it myself. If I am feeling down it brings back good memories.
Best thing about your job: Getting to help people. My mum always told me never to pass up an opportunity to do a good deed.
Best part of life in the UAE: The weather. The constant sunshine is amazing and there is always something to do, you have so many options when it comes to how to spend your day.
Favourite holiday destination: Malaysia. I went there for my honeymoon and ended up volunteering to teach local children for a few hours each day. It is such a special place and I plan to retire there one day.
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
Mohammed bin Zayed Majlis
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
Brief scores:
Everton 0
Leicester City 1
Vardy 58'
'The worst thing you can eat'
Trans fat is typically found in fried and baked goods, but you may be consuming more than you think.
Powdered coffee creamer, microwave popcorn and virtually anything processed with a crust is likely to contain it, as this guide from Mayo Clinic outlines:
Baked goods - Most cakes, cookies, pie crusts and crackers contain shortening, which is usually made from partially hydrogenated vegetable oil. Ready-made frosting is another source of trans fat.
Snacks - Potato, corn and tortilla chips often contain trans fat. And while popcorn can be a healthy snack, many types of packaged or microwave popcorn use trans fat to help cook or flavour the popcorn.
Fried food - Foods that require deep frying — french fries, doughnuts and fried chicken — can contain trans fat from the oil used in the cooking process.
Refrigerator dough - Products such as canned biscuits and cinnamon rolls often contain trans fat, as do frozen pizza crusts.
Creamer and margarine - Nondairy coffee creamer and stick margarines also may contain partially hydrogenated vegetable oils.
More on Quran memorisation:
RESULTS
5pm: Maiden (PA) Dh80,000 2,200m
Winner: Arjan, Fabrice Veron (jockey), Eric Lemartinel (trainer).
5.30pm: Maiden (PA) Dh80,000 1,400m
Winner: Jap Nazaa, Royston Ffrench, Irfan Ellahi.
6pm: Al Ruwais Group 3 (PA) Dh300,000 1,200m
Winner: RB Lam Tara, Fabrice Veron, Eric Lemartinal.
6.30pm: Shadwell Gold Cup Prestige Dh125,000 1,600m
Winner: AF Sanad, Bernardo Pinheiro, Khalifa Al Neyadi.
7pm: Shadwell Farm Stallions Handicap (PA) Dh70,000 1,600m
Winner: Jawal Al Reef, Patrick Cosgrave, Abdallah Al Hammadi.
7.30pm: Maiden (TB) Dh80,000 1,600m
Winner: Dubai Canal, Harry Bentley, Satish Seemar.
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
Squads
Australia: Finch (c), Agar, Behrendorff, Carey, Coulter-Nile, Lynn, McDermott, Maxwell, Short, Stanlake, Stoinis, Tye, Zampa
India: Kohli (c), Khaleel, Bumrah, Chahal, Dhawan, Shreyas, Karthik, Kuldeep, Bhuvneshwar, Pandey, Krunal, Pant, Rahul, Sundar, Umesh
UAE currency: the story behind the money in your pockets
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
UAE currency: the story behind the money in your pockets
The Freedom Artist
By Ben Okri (Head of Zeus)
MATCH STATS
Wolves 0
Aston Villa 1 (El Ghazi 90 4' pen)
Red cards: Joao Moutinho (Wolves); Douglas Luiz (Aston Villa)
Man of the match: Emi Martinez (Aston Villa)
Top 5 concerns globally:
1. Unemployment
2. Spread of infectious diseases
3. Fiscal crises
4. Cyber attacks
5. Profound social instability
Top 5 concerns in the Mena region
1. Energy price shock
2. Fiscal crises
3. Spread of infectious diseases
4. Unmanageable inflation
5. Cyber attacks
Source: World Economic Foundation
