Southampton manager Ronald Koeman would rather not have Wednesday's FA Cup replay at Ipswich Town to contend with but has no doubt his side will approach the assignment in buoyant mood after triumphing at Old Trafford.
Koeman was annoyed his men could not secure a fourth-round place from the original tie against Mick McCarthy’s Championship high-flyers at St Mary’s Stadium on January 4, which ended in a 1-1 draw.
The Dutchman readily admits the competition is not Southampton's priority and the last thing he wanted was an additional away game sandwiched between two Premier League matches on the road, all within the space of seven days.
However, at the same time Koeman would like to see his club have a decent run in the FA Cup this season.
And after Sunday’s impressive 1-0 top-flight win at Manchester United, which took Southampton up to third in the table, the 51-year-old has no doubt his players are in a good place as they ready themselves for the Ipswich encounter and then Saturday’s league trip to Newcastle United.
“The United win will bring a lot of confidence to the players,” Koeman said.
“We know this will be a tough game and I wasn’t happy about the replay because we already play a lot. It is a difficult week.
“But if we have started it like we have, then perhaps it is not so difficult.
“Of course, we would like to go on in the FA Cup, but that is not the most important thing – the most important thing is the league.
“But if the players are feeling well and they have good freshness, then I won’t change a lot.”
Koeman will have to make at least one alteration to his starting line-up from the United match, with defender Toby Alderweireld having been ruled out for up to four weeks with the hamstring strain that forced him off in the first half of that contest.
Alderweireld’s injury is not as serious as first feared but leaves Southampton light in central defence, given Maya Yoshida is currently away with Japan at the Asian Cup.
Southampton captain Jose Fonte and Florin Gardos, who replaced Alderweireld on Sunday, are the only senior centre-backs at Koeman’s disposal, meaning he may look to make a move this month.
“I don’t know (if we need to sign another centre-half), we have to speak about that,” said Koeman, who can also call upon the inexperienced Jason McCarthy.
“We know that Maya will be away for some weeks.
“We knew already if we got some injuries then maybe it can be a problem, but I think in our squad we can do some things to keep going – I was very happy with the performance of Florin against United.”
Jack Cork, out of first-team action for nine matches due to an ankle injury, could make his return against Ipswich after featuring for the Under-21s on Monday.
Meanwhile, fellow Southampton midfielder Morgan Schneiderlin has emphasised the club’s desire to secure a route into the Champions League with a top-four Premier League finish.
Schneiderlin, quoted by the BBC, said: “We want to put Southampton in the spotlight. That will be a shock for the country and the world.
“We want to reach the Champions League. We want to change this tradition of it being all the big teams.
“Hopefully we can do something special. We are believing we can but if we don’t, the most important thing is to get Europe for Southampton.”
Schneiderlin has been linked with a move away from the club, with United and Arsenal reported to be interested parties.
And on the prospect of him leaving St Mary’s, the 25-year-old France international added: “That’s up to everyone’s personal choices and the club choice.
“We are going to see where we are going to finish and what everyone’s going to do but right now I can’t predict anything.”
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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
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
Key figures in the life of the fort
Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.
Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.
Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.
Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.
Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.
Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.
Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.
Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.
Sources: Jayanti Maitra, www.adach.ae
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First-round leaderbaord
-5 C Conners (Can)
-3 B Koepka (US), K Bradley (US), V Hovland (Nor), A Wise (US), S Horsfield (Eng), C Davis (Aus);
-2 C Morikawa (US), M Laird (Sco), C Tringale (US)
Selected others: -1 P Casey (Eng), R Fowler (US), T Hatton (Eng)
Level B DeChambeau (US), J Rose (Eng)
1 L Westwood (Eng), J Spieth (US)
3 R McIlroy (NI)
4 D Johnson (US)
