For a few days, it appeared that Roberto Mancini had succeeded where the 13 previous Manchester City managers had failed. Sir Alex Ferguson had announced his retirement. The Italian would see him off and become the longest-serving manager in Manchester.
Except, of course, he did not. Six days before Ferguson’s marathon 26-year reign ended amid a host of tributes, Mancini was abruptly dismissed.
The last two title-winning managers met with contrasting fates: Ferguson was allowed to hand-pick his replacement, David Moyes, while Mancini saw Manuel Pellegrini chosen in part because he represents his antithesis.
The rivalry between Ferguson and Mancini was characterised by mutual respect as well as moments of mockery.
It was also a heavyweight clash, the first time both Manchester United and City had managers who had made them champions since Sir Matt Busby took on Joe Mercer for the final occasion in May 1971.
If the size of Ferguson’s achievements makes it hard to brand Mancini his equal, the reality is that the younger man owed much of his popularity with City supporters to famous triumphs against United.
It is against that backdrop that Moyes and Pellegrini make their derby debuts. It is the first time since 1947 that neither manager has experienced the occasion before.
The newcomers have it all to prove, and not merely because they whereas between them, Ferguson and Mancini won 20 league titles in Europe, their successors have none, albeit having spent virtually all their careers working for clubs with lesser resources and lower expectations.
For Moyes, the quest to prove himself a worthy inheritor of Ferguson’s heated seat in the Old Trafford dugout has been a constant theme. He is judged by impossible standards.
Yet, having already lost to Liverpool, he now enters the other most significant fixture of their season.
He lacks the pedigree required to offer encouragement. “I’ve experienced derby games in Glasgow and Merseyside,” he argued.
Yet while Moyes has an excellent record against City, he only won three of 22 Merseyside league derbies, none of them away from home.
He also, if controversially, came out the loser in his only previous clash with Pellegrini.
The Chilean’s Villarreal beat the Scot’s Everton 4-2 in a two-legged play-off to qualify for the Uefa Champions League in 2005.
“They got to the semi-finals, Moyes said. “For Everton to run them really close gave you an idea of what a good side we had as well.”
Meanwhile, Pellegrini has taken over by a man who was defined by games against United.
“The past will not play the next game,” said the Chilean, but Mancini had a history of excelling. While he actually lost more than he won — six to five — but it was the weight of his victories that gave the Italian iconic status.
The 2011 FA Cup semi-final triumph made City’s first trophy in 35 years possible.
The 2011-12 title was a consequence of a league double: the 1-0 at the Etihad Stadium took them to the brink of glory; the 6-1 at Old Trafford was a historic thrashing, Ferguson’s heaviest defeat, and a result to resonate through the ages.
So while it is often said that Moyes will be compared to Ferguson, Pellegrini will be judged against Mancini, too.
The Italian had a bond with the supporters, if not his players, which was cemented by derbies and made his “Bobby Manc” nickname both appropriate and comical.
No one has branded his stiffer, less demonstrative successor “Manc Pellegrini” just yet.
Perhaps, however, that is a matter of hours away. Tumultuous affairs have tended to be decisive derbies. The ‘Temple of Doom’, as Ferguson branded the Etihad Stadium, giving it the same initials as United’s ‘Theatre of Dreams’ to heighten the contrast, is a place where City have turned the Scot’s jibe about “noisy neighbours” into a badge of honour.
With the benefit of hindsight, it is evident City delayed his retirement by a year. But for Sergio Aguero’s injury-time, title-winning goal in May 2012, the Scot would have had his 13th title 12 months earlier.
Instead, a serial winner’s determination to go out on top meant he could not head off into the sunset with United officially second best in their own backyard.
Instead, the balance of power was wrested back from City. Now, with Ferguson and Mancini retired and rejected respectively, the tug of war between Moyes and Pellegrini begins.
KEY BATTLE
Yaya Toure v Marouane Fellaini: United’s midfield has been a weak spot and Fellaini will need to battle well with Toure.
PREVIOUS MEETINGS
United won last season’s match at Etihad Stadium 3-2, but lost at Old Trafford 2-1.
LINE-UPS (Probable)
Manchester City (4-3-3): Hart; Zabaleta, Nastasic, Kompany, Kolarov; Navas, Toure, Fernandinho; Silva, Dzeko, Aguero
Manchester United (4-5-1): De Gea; Smalling, Ferdinand, Vidic, Evra; Valencia, Fellaini, Carrick, Kagawa, Rooney; Van Persie
sports@thenational.ae
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
Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Ferrari 12Cilindri specs
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Power: 819hp
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The specs
Engine: 1.5-litre, 4-cylinder turbo
Transmission: CVT
Power: 170bhp
Torque: 220Nm
Price: Dh98,900
GOLF’S RAHMBO
- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)
RESULT
Deportivo La Coruna 2 Barcelona 4
Deportivo: Perez (39'), Colak (63')
Barcelona: Coutinho (6'), Messi (37', 81', 84')
MATCH INFO
West Ham United 2 (Antonio 73', Ogbonna 90 5')
Tottenham Hotspur 3 (Son 36', Moura 42', Kane 49')
Emergency
Director: Kangana Ranaut
Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry
Rating: 2/5
THE 12 BREAKAWAY CLUBS
England
Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur
Italy
AC Milan, Inter Milan, Juventus
Spain
Atletico Madrid, Barcelona, Real Madrid
LIGUE 1 FIXTURES
All times UAE ( 4 GMT)
Friday
Nice v Angers (9pm)
Lille v Monaco (10.45pm)
Saturday
Montpellier v Paris Saint-Germain (7pm)
Bordeaux v Guingamp (10pm)
Caen v Amiens (10pm)
Lyon v Dijon (10pm)
Metz v Troyes (10pm)
Sunday
Saint-Etienne v Rennes (5pm)
Strasbourg v Nantes (7pm)
Marseille v Toulouse (11pm)
'Project Power'
Stars: Jamie Foxx, Joseph Gordon-Levitt, Dominique Fishback
Director: Henry Joost and Ariel Schulman
Rating: 3.5/5
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
