Manchester United manager Louis van Gaal shown on Sunday before his side fell to Swansea City in the Premier League. Paul Ellis / AFP / August 30, 2015
Manchester United manager Louis van Gaal shown on Sunday before his side fell to Swansea City in the Premier League. Paul Ellis / AFP / August 30, 2015
Manchester United manager Louis van Gaal shown on Sunday before his side fell to Swansea City in the Premier League. Paul Ellis / AFP / August 30, 2015
Manchester United manager Louis van Gaal shown on Sunday before his side fell to Swansea City in the Premier League. Paul Ellis / AFP / August 30, 2015

Van Gaal and Woodward have one day to show Man United have a plan as players stream out


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With less than 12 hours until the transfer window slams shut, Manchester United once again find themselves playing the unwanted role of the panicked Christmas shopper who realises he has left it too late to buy the presents he wanted.

Despite spending £150 million (Dh848m) on new signings during his first season in charge and then spending nearly £80 million on Morgan Schneiderlin, Memphis Depay, Bastian Schweinsteiger and Matteo Darmian in recent months, United manager Louis van Gaal is still unhappy with the make-up of his squad.

Frustrated at missing out on several of his top targets, the Dutchman has been left with an unbalanced group heavy on midfielders but short on quality support for star striker Wayne Rooney, lacking an elite central defender and missing a top goalkeeper to replace possibly-still-Real Madrid-bound David de Gea.

United's design flaws, which threaten to leave Van Gaal's side lagging behind Premier League pace-setters Manchester City, were on full display in their 2-1 defeat at Swansea City on Sunday.

And that has thrown the spotlight on United’s slap-dash approach to their recruitment.

The main complaints have focused on Ed Woodward, United’s beleaguered executive vice chairman.

Read more: Greg Lea on what to watch for in England as the transfer deadline arrives

Charged with delivering the signings that Van Gaal desires, Woodward has struggled to fulfil the Dutchman’s wishes, reviving memories of his chaotic introduction to the role in the first days of David Moyes’s ill-fated reign in 2013.

Back then bold talk of a marquee signing ended with rebuffed approaches for Cristiano Ronaldo, Gareth Bale and Cesc Fabregas and the far-less-inspiring sight of Marouane Fellaini pulling on a United shirt.

This time around, Woodward has suffered the embarrassment of flying to Spain to conclude a deal for Barcelona’s Pedro only to discover the Spain winger had decided to join Chelsea, instead.

Faced with De Gea’s determination to force through a transfer to Real, Woodward has tried to play hardball over his wish for a £33m fee, but reports on Monday suggested agent Jorge Mendes has browbeaten him into letting the Spaniard, who has only a year left on his contract, leave for much less, albeit with replacement keeper Keylor Navas said to be included in the deal.

That transfer, perhaps underscoring Woodward’s woes, was for the moment scuttled on Tuesday morning as the Spanish LFP claimed the transfer was not filed in time, and the matter appeared to be headed to Fifa as United and Madrid – both absolving themselves of any mistakes or tardiness – appealed to see it through.

Also see: The National's Transfer Talk page

Woodward’s further failure to land Madrid defender Sergio Ramos, who was considering a move to United in the close-season, has left another gaping hole in Van Gaal’s rearguard.

Meanwhile the sales of Angel Di Maria, Robin van Persie and Javier Hernandez, as well as the loan exit of Adnan Januzaj, have left the squad bereft of options to ease the burden on Rooney, who has endured an inconsistent start to the season.

In response, Van Gaal and Woodward offered a reported £36m for Monaco’s French striker Anthony Martial, even though the teenager scored just nine league goals last season.

Making it all the more galling, across Manchester, City have recently swooped for Raheem Sterling and Kevin de Bruyne, the kind of dynamic ascending talents that could tip the balance in the title race – just as former manager Alex Ferguson used to do when he brought in the likes of Rooney and Ronaldo.

Van Gaal previously defended Woodward, but even he showed signs of irritation at United’s incoherent transfer policy when grilled after the Swansea loss.

“You can never speak as a club like Manchester United that you are satisfied because it is a process,” he said.

“We know already in advance what is happening and what is not happening. It’s a process and I cannot change that.”

Unfortunately, the clock is ticking ever closer to Tuesday’s 5pm GMT (9pm UAE) deadline, leaving Van Gaal and Woodward little time to get those presents wrapped.

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Ten tax points to be aware of in 2026

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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.

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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

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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. 

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9. Reduced compliance obligations for imported goods and services

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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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