• Manchester United striker Marcus Rashford is set to resume training after suffering a stress fracture of the back. PA
    Manchester United striker Marcus Rashford is set to resume training after suffering a stress fracture of the back. PA
  • Manchester City's Leroy Sane, left, should make his comeback from knee injury soon. AP
    Manchester City's Leroy Sane, left, should make his comeback from knee injury soon. AP
  • Chelsea should welcome Tammy Abraham back into the team when football resumes. AFP
    Chelsea should welcome Tammy Abraham back into the team when football resumes. AFP
  • Heung-Min Son suffered a serious elbow injury but should not lose too much football. Getty Images
    Heung-Min Son suffered a serious elbow injury but should not lose too much football. Getty Images
  • Paul Pogba has already started light training. PA
    Paul Pogba has already started light training. PA
  • Tottenham Hotspur's Harry Kane should be back to full fitness soon. Reuters
    Tottenham Hotspur's Harry Kane should be back to full fitness soon. Reuters
  • Arsenal midfielder Mesut Ozil, right, with defender Sead Kolasinac. Getty Images
    Arsenal midfielder Mesut Ozil, right, with defender Sead Kolasinac. Getty Images
  • Mateo Kovacic of Chelsea leaves the field injured during the FA Cup match against Liverpool at Stamford Bridge earlier this month. EPA
    Mateo Kovacic of Chelsea leaves the field injured during the FA Cup match against Liverpool at Stamford Bridge earlier this month. EPA

Shutdown has come at opportune time for players like Marcus Rashford and Harry Kane recovering from injury


Richard Jolly
  • English
  • Arabic

When football returns, it will look very different. The most obvious difference is likely to be the thousands of empty seats, if games are played behind closed doors. But when it resumes, some of the faces and shirt numbers will be different. Time, and the changing circumstances, have the potential to reshape the run-in.

Rewind to January and Ole Gunnar Solskjaer was offering no guarantee Marcus Rashford would play again this season. Now Manchester United's top scorer is set to resume training. "I feel much better compared to two or three weeks ago," the forward told Sky Sports.

He suffered a double stress fracture of his back and will have another scan this week but is confident of making a comeback. “I feel 10 times better now,” he added. “For me, now it's just about getting ready to build up back up to training and then playing games for the team.”

With Paul Pogba already in light training again and Bruno Fernandes the Premier League’s reigning player of the month, Solskjaer could have a formidable attacking armoury at this disposal for United’s remaining games.

His predecessor had already written this season off. Jose Mourinho had reacted to the loss of Tottenham’s sidelined forwards by stating last month he would “love it” to be July 1.

But even before football shut down, Harry Kane, who suffered a serious hamstring injury on New Year’s Day, had resumed light training. Heung-Min Son, whose campaign appeared curtailed by a broken elbow, should also be available again in due course, along with winger Steven Bergwijn, midfielder Moussa Sissoko and defender Ben Davies. Given a fully-fit squad, Spurs’ chances of a top-four finish would be revived.

When football was halted, Mourinho’s old employers had the longest injury list, to the extent that Frank Lampard gave two teenagers debuts in Chelsea's 4-0 win over Everton.

But he could have everyone at his disposal for Chelsea’s next game. Their absentees – N’Golo Kante, Mateo Kovacic, Tammy Abraham, Christian Pulisic, Callum Hudson-Odoi – were never expected to be out for the long-term and Ruben Loftus-Cheek, who was building up to a belated first appearance of the season, will have time, if not match sharpness.

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A point to prove

  • Eden Hazard – The Belgian was signed amid much fanfare but has been dogged by injuries since his initial €100 million (Dh406m) move to the Bernabeu last summer. Zinedine Zidane’s side have coped admirably without the fleet-footed forward to sit two points behind leaders Barcelona in La Liga. On his day Hazard is one of the top-five players in the world, but Madrid will want a better return than his solitary strike in 15 appearances when football returns to Spain. AFP
    Eden Hazard – The Belgian was signed amid much fanfare but has been dogged by injuries since his initial €100 million (Dh406m) move to the Bernabeu last summer. Zinedine Zidane’s side have coped admirably without the fleet-footed forward to sit two points behind leaders Barcelona in La Liga. On his day Hazard is one of the top-five players in the world, but Madrid will want a better return than his solitary strike in 15 appearances when football returns to Spain. AFP
  • Paul Pogba – The Frenchman was Manchester United’s top scorer in 2018/19, but another that has seen his current campaign curtailed first by injury and now the coronavirus pandemic. Few players are as polarising as Pogba, whose skill, athleticism and control provide him with all the tools to be the most dominant midfielder on the planet but who too often fails to deliver. Reuters
    Paul Pogba – The Frenchman was Manchester United’s top scorer in 2018/19, but another that has seen his current campaign curtailed first by injury and now the coronavirus pandemic. Few players are as polarising as Pogba, whose skill, athleticism and control provide him with all the tools to be the most dominant midfielder on the planet but who too often fails to deliver. Reuters
  • Luka Jovic – The Serb faces prosecution for breaking his country’s strict quarantine laws on self-isolation from Covid-19, the latest setback on what has proved a disappointing nine months since his big-money move to Real Madrid. Jovic was one of the hottest properties on the market last summer, with his 27 goals in 2018/19 prompting Madrid to pay Germany’s Eintracht Frankfurt €60 million (Dh250m) for his signature. Zinedine Zidane views Karim Benzema as his first-choice No 9, and Jovic faces a real fight to dislodge the veteran Frenchman. Reuters
    Luka Jovic – The Serb faces prosecution for breaking his country’s strict quarantine laws on self-isolation from Covid-19, the latest setback on what has proved a disappointing nine months since his big-money move to Real Madrid. Jovic was one of the hottest properties on the market last summer, with his 27 goals in 2018/19 prompting Madrid to pay Germany’s Eintracht Frankfurt €60 million (Dh250m) for his signature. Zinedine Zidane views Karim Benzema as his first-choice No 9, and Jovic faces a real fight to dislodge the veteran Frenchman. Reuters
  • Nicolas Pepe – Arsenal broke their transfer record to lure the Ivorian forward from Lille but have seen only fleeting flashes of his undoubted talent so far. Four goals in 23 Premier League experiences does not accurately reflect Pepe’s growing influence on the Gunners, particularly under the guidance of Mikel Arteta, but the 24-year-old needs to be a leading figure alongside Pierre-Emerick Aubameyang if the North London club are to establish themselves back among the English elite. Reuters
    Nicolas Pepe – Arsenal broke their transfer record to lure the Ivorian forward from Lille but have seen only fleeting flashes of his undoubted talent so far. Four goals in 23 Premier League experiences does not accurately reflect Pepe’s growing influence on the Gunners, particularly under the guidance of Mikel Arteta, but the 24-year-old needs to be a leading figure alongside Pierre-Emerick Aubameyang if the North London club are to establish themselves back among the English elite. Reuters
  • Moise Kean – Everton had pulled off something of a coup in signing the young Italian in the summer of 2019 for €27.5 million. But Kean, 20, has found the going tough at Goodison in his debut season. The striker is already on his third manager on Merseyside, with Marco Silva sacked and caretaker Duncan Ferguson humiliating the former Juventus player by substituting him shortly after having come on as a substitute against Manchester United in December. The hope is that compatriot Carlo Ancelotti can coax the best out of a player good enough to keep company with Cristiano Ronaldo and Paulo Dybala during his time in Turin. Reuters
    Moise Kean – Everton had pulled off something of a coup in signing the young Italian in the summer of 2019 for €27.5 million. But Kean, 20, has found the going tough at Goodison in his debut season. The striker is already on his third manager on Merseyside, with Marco Silva sacked and caretaker Duncan Ferguson humiliating the former Juventus player by substituting him shortly after having come on as a substitute against Manchester United in December. The hope is that compatriot Carlo Ancelotti can coax the best out of a player good enough to keep company with Cristiano Ronaldo and Paulo Dybala during his time in Turin. Reuters
  • Alexis Sanchez – After a disappointing 19 months at Old Trafford, the Chilean moved to Inter Milan last August on loan. Italy is a league Sanchez knows well, having first made his name in Europe with Udinese, but the Serie A sojourn has so far proved a damp squib. Fifteen appearances for the Nerazzurri has yielded a solitary goal, and Sanchez was sent off in the match too, a 3-1 win against Sampdoria. With Romelu Lukaku and Lautaro Martinez firmly established as Antonio Conte’s preferred pair, Sanchez will need to convince the notoriously hard-to-please Italian he is worth a permanent move. Reuters
    Alexis Sanchez – After a disappointing 19 months at Old Trafford, the Chilean moved to Inter Milan last August on loan. Italy is a league Sanchez knows well, having first made his name in Europe with Udinese, but the Serie A sojourn has so far proved a damp squib. Fifteen appearances for the Nerazzurri has yielded a solitary goal, and Sanchez was sent off in the match too, a 3-1 win against Sampdoria. With Romelu Lukaku and Lautaro Martinez firmly established as Antonio Conte’s preferred pair, Sanchez will need to convince the notoriously hard-to-please Italian he is worth a permanent move. Reuters
  • Javier Pastore – It feels like the world has been waiting for Pastore to really arrive for well over a decade now. A player who struggled to keep his head above the parapet alongside Paris Saint-Germain’s galaxy of stars, the Argentine midfielder moved to Roma in 2018 and has failed to justify his reported fee of €24.7m. A combination of injuries and loss of form has left many wondering whether Pastore, 30, will ever live up to the hype. AFP
    Javier Pastore – It feels like the world has been waiting for Pastore to really arrive for well over a decade now. A player who struggled to keep his head above the parapet alongside Paris Saint-Germain’s galaxy of stars, the Argentine midfielder moved to Roma in 2018 and has failed to justify his reported fee of €24.7m. A combination of injuries and loss of form has left many wondering whether Pastore, 30, will ever live up to the hype. AFP
  • Danny Rose – A World Cup semi-final with England in 2018 was followed by a Champions League final appearance with Tottenham a year later for Rose who had established himself as England’s best left-back among a generation of strong contenders. Rose’s relations with the club hierarchy and a successive managers in Mauricio Pochettino and Jose Mourinho saw him loaned to Newcastle United in January. Rose, now 29, has a contract at Spurs that runs until the summer of 2021, but the nagging sense is that a parting of the ways suits both parties. He will hope to use performances at Newcastle – when (or if) the Premier League does resume – to showcase his talent to suitors with Champions League aspirations. Reuters
    Danny Rose – A World Cup semi-final with England in 2018 was followed by a Champions League final appearance with Tottenham a year later for Rose who had established himself as England’s best left-back among a generation of strong contenders. Rose’s relations with the club hierarchy and a successive managers in Mauricio Pochettino and Jose Mourinho saw him loaned to Newcastle United in January. Rose, now 29, has a contract at Spurs that runs until the summer of 2021, but the nagging sense is that a parting of the ways suits both parties. He will hope to use performances at Newcastle – when (or if) the Premier League does resume – to showcase his talent to suitors with Champions League aspirations. Reuters
  • Hakan Calhanoglu – The Turkey international, 26, has been likened to Mesut Ozil but has thus far failed to offer much evidence he will go on to have a similar career to the German World Cup winner. Perceived as too weak and slow to operate as a No 10, AC Milan have been operating Calhanoglu from a deeper play-making role that suits his vision and passing range. Reuters
    Hakan Calhanoglu – The Turkey international, 26, has been likened to Mesut Ozil but has thus far failed to offer much evidence he will go on to have a similar career to the German World Cup winner. Perceived as too weak and slow to operate as a No 10, AC Milan have been operating Calhanoglu from a deeper play-making role that suits his vision and passing range. Reuters
  • Joelinton – Zero goals in over 2,000 minutes is a great stat for a goalkeeper or a defender, not so much for a striker. Newcastle’s record signing scored the winner against Tottenham in August and that has so far proved the highlight of the Brazilian’s time in the North-East. Newcastle’s long-suffering fans are used to under investment in the squad but they at least expect players to put in a shift if the goals are proving hard to come by, something Joelinton has failed to do on too many occasions. The former Hoffenheim striker would do well to watch videos of his predecessor at the club, Solomon Rondon, to get an idea of what’s expected in a struggling team. Reuters
    Joelinton – Zero goals in over 2,000 minutes is a great stat for a goalkeeper or a defender, not so much for a striker. Newcastle’s record signing scored the winner against Tottenham in August and that has so far proved the highlight of the Brazilian’s time in the North-East. Newcastle’s long-suffering fans are used to under investment in the squad but they at least expect players to put in a shift if the goals are proving hard to come by, something Joelinton has failed to do on too many occasions. The former Hoffenheim striker would do well to watch videos of his predecessor at the club, Solomon Rondon, to get an idea of what’s expected in a struggling team. Reuters

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Manchester City’s Leroy Sane was in a similar situation, while his team-mate Aymeric Laporte, who was set to miss the second leg of their Champions League tie with Real Madrid with a thigh problem, ought now to be in contention for whenever the game takes place.

City’s former assistant manager, Mikel Arteta, was set to be without midfielder Lucas Torreira for the rest of the season. With the Uruguayan tipped to be fit again in May, that is no longer the case just as, with Sead Kolasinac and Kieran Tierney likely to be available sooner, Arsenal will now be able to call upon a specialist left-back again.

The relegation battle could take on a different complexion, too. Bournemouth were luckless in the size of their injury list but Josh King, David Brooks and Steve Cook should spearhead a list of returning players.

West Ham have been fielding the rookie Jeremy Ngakia at right-back in Ryan Fredericks’ absence, but the first choice was always due to be back at some point in April.

Depending on how long the season lasts, it could permit some unlikely comebacks. Aston Villa duo Tom Heaton and Wesley are both out until August; perhaps, they might now feature in the 2019-20 campaign again.

So, too, Watford winger Gerard Deulofeu, who is not expected to play before September. At the bottom of the league, as near the top, players whose returns are being facilitated by the delay to the game might have the potential to prove decisive.

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”.

UAE SQUAD

Ahmed Raza (Captain), Rohan Mustafa, Jonathan Figy, CP Rizwan, Junaid Siddique, Mohammad Usman, Basil Hameed, Zawar Farid, Vriitya Aravind (WK), Waheed Ahmed, Karthik Meiyappan, Zahoor Khan, Darius D'Silva, Chirag Suri

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

The years Ramadan fell in May

1987

1954

1921

1888

Citizenship-by-investment programmes

United Kingdom

The UK offers three programmes for residency. The UK Overseas Business Representative Visa lets you open an overseas branch office of your existing company in the country at no extra investment. For the UK Tier 1 Innovator Visa, you are required to invest £50,000 (Dh238,000) into a business. You can also get a UK Tier 1 Investor Visa if you invest £2 million, £5m or £10m (the higher the investment, the sooner you obtain your permanent residency).

All UK residency visas get approved in 90 to 120 days and are valid for 3 years. After 3 years, the applicant can apply for extension of another 2 years. Once they have lived in the UK for a minimum of 6 months every year, they are eligible to apply for permanent residency (called Indefinite Leave to Remain). After one year of ILR, the applicant can apply for UK passport.

The Caribbean

Depending on the country, the investment amount starts from $100,000 (Dh367,250) and can go up to $400,000 in real estate. From the date of purchase, it will take between four to five months to receive a passport. 

Portugal

The investment amount ranges from €350,000 to €500,000 (Dh1.5m to Dh2.16m) in real estate. From the date of purchase, it will take a maximum of six months to receive a Golden Visa. Applicants can apply for permanent residency after five years and Portuguese citizenship after six years.

“Among European countries with residency programmes, Portugal has been the most popular because it offers the most cost-effective programme to eventually acquire citizenship of the European Union without ever residing in Portugal,” states Veronica Cotdemiey of Citizenship Invest.

Greece

The real estate investment threshold to acquire residency for Greece is €250,000, making it the cheapest real estate residency visa scheme in Europe. You can apply for residency in four months and citizenship after seven years.

Spain

The real estate investment threshold to acquire residency for Spain is €500,000. You can apply for permanent residency after five years and citizenship after 10 years. It is not necessary to live in Spain to retain and renew the residency visa permit.

Cyprus

Cyprus offers the quickest route to citizenship of a European country in only six months. An investment of €2m in real estate is required, making it the highest priced programme in Europe.

Malta

The Malta citizenship by investment programme is lengthy and investors are required to contribute sums as donations to the Maltese government. The applicant must either contribute at least €650,000 to the National Development & Social Fund. Spouses and children are required to contribute €25,000; unmarried children between 18 and 25 and dependent parents must contribute €50,000 each.

The second step is to make an investment in property of at least €350,000 or enter a property rental contract for at least €16,000 per annum for five years. The third step is to invest at least €150,000 in bonds or shares approved by the Maltese government to be kept for at least five years.

Candidates must commit to a minimum physical presence in Malta before citizenship is granted. While you get residency in two months, you can apply for citizenship after a year.

Egypt 

A one-year residency permit can be bought if you purchase property in Egypt worth $100,000. A three-year residency is available for those who invest $200,000 in property, and five years for those who purchase property worth $400,000.

Source: Citizenship Invest and Aqua Properties

The specs

Engine: 4-litre twin-turbo V8

Transmission: nine-speed

Power: 542bhp

Torque: 700Nm

Price: Dh848,000

On sale: now

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat