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.
_________________
A point to prove
_________________
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
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