The supposed destroyer, a man selected for his stamina, was gasping for breath after half an hour. He was replaced before the hour mark a player nicknamed "Three Lungs" looking more like "One Lung". Park Ji-sung was overrun, overpowered and, Sir Alex Ferguson swiftly concluded, over the hill.
That was an indication of Yaya Toure's destructive effect in the Manchester derby 12 months ago. While it took until the final seconds of the season for Sergio Aguero to clinch the title for Manchester City, the turning point occurred 13 days earlier. Manchester United had neither an answer to Toure nor an equivalent of him.
Nor did they try to find one in the summer transfer window, when Ferguson quickly off-loaded Park. To some surprise, he has not bought a specialist senior central midfielder since Anderson and Owen Hargreaves arrived in 2007. The absence of a Toure type is often described as the biggest failing in the United squad.
Yet tonight Toure is likely to encounter a similarly sizeable presence in the midfield. Given his fondness for rotation, there may be no such thing as Ferguson's strongest team. Yet when the major matches come around, Phil Jones is invariably included, if fit.
Seen as a jack of all trades in his first season at Old Trafford, the 21-year-old Englishman is starting to concentrate on one. He is United's designated midfield powerhouse, instructed to negate and nullify.
When selected in the centre at Tottenham Hotspur, it was seen as a ploy to stop Gareth Bale. When he was chosen in midfield against Everton in February, it was as Marouane Fellaini's man-marker. Very different tasks were executed admirably.
For the most intimidating game of the season, when the defensive midfielder's duties were complicated by the presence of the elusive Mesut Ozil and the irrepressible Cristiano Ronaldo, he started against Real Madrid in the Bernabeu and enhanced his reputation. But for an ankle injury, it is a role he would surely have reprised in the second leg.
A further indication of Jones's importance came at Stamford Bridge last Monday. When the team sheets arrived, it was assumed he was starting at right-back. Instead, he returned to the midfield, with the winger Antonio Valencia standing in at full-back in the reshuffle. With Chelsea's trio of playmakers - Juan Mata, Eden Hazard and Oscar - converging in the middle, the greater priority was solidity in the centre. Despite defeat, Jones provided it. He and Valencia were two to escape criticism from Ferguson.
"You could play him anywhere," the Scot said, likening Jones to Brian McClair, the most versatile member of his squad in the 1990s. "I think you could play him centre-forward. He's just that type of player; he's an animal for football. He grasps the game, he understands it. Play him right-back? Brilliant. Play him centre-midfield? No problem. Play him centre-back? Terrific."
The same is true of Toure. The Ivorian is adaptable enough to have played in the centre of defence in a Champions League final, for Barcelona and against United, and at times to be used, by Roberto Mancini, just behind a sole striker. Jones, who has spent more of his career in defence, is less experienced in the final third of the pitch but also proves physical force and footballing ability is a useful combination anywhere.
In Jones's auspicious start to Old Trafford last season, it brought a comparison with one of United's lost greats, a victim of the 1958 Munich plane disaster and a player assumed able to play anywhere.
"If you talk to Bobby Charlton," said Paddy Crerand, his European Cup-winning teammate, "Phil Jones reminds him of Duncan Edwards, with his power and build."
It was a compliment that doubled as a burden. Jones's task tonight is actually to emulate men such as Phil Neville and John O'Shea, used in midfield by Ferguson for their defensive nous and chosen in bigger games to stifle technical talents.
His partnership with Michael Carrick is one of silk and steel but, elegant as the older man is, he cannot go toe to toe with Toure.
If United are to prosper, Jones must ensure it is not another walk in the park for City's all-action Ivorian.
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Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
WHAT IS A BLACK HOLE?
1. Black holes are objects whose gravity is so strong not even light can escape their pull
2. They can be created when massive stars collapse under their own weight
3. Large black holes can also be formed when smaller ones collide and merge
4. The biggest black holes lurk at the centre of many galaxies, including our own
5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed
UAE currency: the story behind the money in your pockets
Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
The specs
Engine: 2.0-litre 4-cyl
Power: 153hp at 6,000rpm
Torque: 200Nm at 4,000rpm
Transmission: 6-speed auto
Price: Dh99,000
On sale: now
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
MATCH INFO
Uefa Champions League semi-final, second leg result:
Ajax 2-3 Tottenham
Tottenham advance on away goals rule after tie ends 3-3 on aggregate
Final: June 1, Madrid
