United are looking for a 12th successive league win over Wigan today at the DW Stadium. Andrew Yates / AFP
United are looking for a 12th successive league win over Wigan today at the DW Stadium. Andrew Yates / AFP
United are looking for a 12th successive league win over Wigan today at the DW Stadium. Andrew Yates / AFP
United are looking for a 12th successive league win over Wigan today at the DW Stadium. Andrew Yates / AFP

Man United v Wigan clash is as one-sided as it can be


Richard Jolly
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So this is the bad news for any other sides with aspirations of winning the title: statistically this is the greatest mismatch of any encounter involving the league leaders.

No club have as bad a record against Manchester United as does Wigan. None have played as many matches without procuring a solitary point. None are as unlikely to do Arsenal or Manchester City a favour.

Six seasons have contained 11 league games. A dozen United wins overall have brought 37 goals at one end, four at the other. Roberto Martinez's reign has been notable for feats of derring-do against the other contenders, with Liverpool, Arsenal and Tottenham all defeated last season, but Wigan are yet to earn a result against United.

An inferiority complex may no longer be apparent against others, but it seems to remain when Sir Alex Ferguson's side are involved. And as one of Wigan's more gifted performers, the on-loan Tom Cleverley, is ineligible to face his parent club, their task appears all the harder. There was a hint of diplomacy, then, when Ferguson said: "It's a difficult game."

While a week that contains trips to Stamford Bridge and Anfield may define United's season, this seems the soft landing at the start. Wigan's inability to get capacity crowds ensures it can almost become a home game for United; their fans are granted the North Stand, but a proximity to Wigan means it is easy for United supporters to get tickets in other parts of the DW Stadium.

Its reputation as a home away from home is reinforced by past trips; the title was clinched there in 2008 and all but ensured 12 months later.

With a chance to take a seven-point lead by the time Arsenal return to Premier League action next Saturday, there is the opportunity for a hat-trick of sorts. Wigan's advantage lies only in the fixture calendar: they have gone 10 days without a game while United's programme is particularly busy at a time when injuries have depleted Ferguson's squad.

"Nothing much has changed on the injury front," the United manager said. "We're trying to get Ryan Giggs fit for the Wigan game and Michael Owen is back in training."

Others, however, will not return just yet. "Rio [Ferdinand] and Jonny Evans should both be back for Liverpool next Sunday," Ferguson said.

Park Ji-sung, Anderson and Antonio Valencia all remain absent from a midfield where, if Paul Scholes's appearances are rationed, Wigan may be the beneficiaries.

Yet Wigan are preparing a surface that, unlike its predecessors, may suit Scholes.

Since the 1-0 FA Cup defeat to Bolton, a sandy, bumpy pitch has been relaid.

Although Wigan play a passing game, that may not be the cleverest piece of timing if the newer and smoother turf is of greater benefit to the visitors.

"Wigan are a team who play fantastic football, but this time of season they're all difficult," Ferguson said.

His selection will provide a test of his words: away from home against teams the United manager fears, he opts for the insurance policy of a third central midfielder, meaning either Dimitar Berbatov is consigned to the bench or Wayne Rooney starts on the left. Including other strikers presents further problems, but he is predicting a player whose first United goal came against Wigan could play a pivotal part in the remainder of the campaign.

"Michael Owen has never let me down and is a phenomenal player around the box," Ferguson said. "I sense he is going to be a key man between now and the end of the season."

7pm Abu Dhabi Sports 5

THE MATCH-UP

Key Battle

Ben Watson v Darren Fletcher
Wigan will need to starve their opponents of the ball and it will be vital that through Watson they dominate in midfield. Fletcher, pictured below, has been one of United's most consistent players this season, and his incisive passing will be important today.

Tactics
Despite topping the league, United have failed to fire away from home, winning only three of 12 games. Usually Ferguson has played with only one of his strike pairing of Wayne Rooney and Dimitar Berbatov on their travels, but he may be more attacking today.

Previous meetings
Manchester United have triumphed in all 11 of their past league games with Wigan, including their meeting this season at Old Trafford in November, which they won with a 2-0 scoreline. Wigan have only scored once against United in their last seven encounters.

Probable line-ups
Wigan (4-5-1) Al Habsi; Caldwell, Gohouri, Figueroa, Alcaraz; Watson, N'Zogbia, Diame, Moses; McCarthy; Rodallega
Man Utd (4-4-2) Van der Sar; Rafael, Smalling, Vidic, Evra; Nani, Fletcher, Carrick, Giggs; Rooney, Berbatov

Facts
• If he starts today, Edwin van der Sar will make his 250th appearance in goal for Manchester United.
• If Wigan avoid defeat today they will be four games unbeaten which will be their best run of form this season.

MATCH INFO

Euro 2020 qualifier

Fixture: Liechtenstein v Italy, Tuesday, 10.45pm (UAE)

TV: Match is shown on BeIN Sports

TOURNAMENT INFO

Fixtures
Sunday January 5 - Oman v UAE
Monday January 6 - UAE v Namibia
Wednesday January 8 - Oman v Namibia
Thursday January 9 - Oman v UAE
Saturday January 11 - UAE v Namibia
Sunday January 12 – Oman v Namibia

UAE squad
Ahmed Raza (captain), Rohan Mustafa, Mohammed Usman, CP Rizwan, Waheed Ahmed, Zawar Farid, Darius D’Silva, Karthik Meiyappan, Jonathan Figy, Vriitya Aravind, Zahoor Khan, Junaid Siddique, Basil Hameed, 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