Louis van Gaal has the difficult task of bringing back the smiles for Manchester United and their fans. John Peters / Getty Images
Louis van Gaal has the difficult task of bringing back the smiles for Manchester United and their fans. John Peters / Getty Images
Louis van Gaal has the difficult task of bringing back the smiles for Manchester United and their fans. John Peters / Getty Images
Louis van Gaal has the difficult task of bringing back the smiles for Manchester United and their fans. John Peters / Getty Images

Van Gaal’s slow and steady approach in Premier League starts with Swansea


Richard Jolly
  • English
  • Arabic

“History repeats itself, first as tragedy, second as farce.” So said Karl Marx and, 160 years after his analysis of Louis Napoleon Bonaparte was publicised, Manchester United have to hope Communism’s ideologue is not vindicated.

For the second successive season, a league campaign and a managerial reign begins against Swansea City.

Yet, after the “tragedy” of David Moyes, the man whose years of earnest endeavour did not equip him for the high-profile job he always coveted and whose reputation was shredded in the process, few anticipate Louis van Gaal’s tenure will prove farcical. Successful, eventful, memorable and radical, perhaps. Maybe for those who get on the wrong side of the abrasive Dutchman, it will be painful.

His decisive nature could be detrimental for the United careers of some of his players. Yet there is little about the “Iron Tulip” to indicate this season will be comical. While United have brought him in to prevent a repeat of last season, when a sorry decline to seventh place cost Moyes his job, there is one action replay they would willingly see.

They began the league season 12 months ago by defeating a gifted Swansea side 4-1.

It proved the falsest of false dawns. Robin van Persie, whose form was far better under Sir Alex Ferguson than Moyes, scored twice.

So did Danny Welbeck but, eight months later, the Scot’s final game took place to the backdrop of stories that the England player wanted to leave Old Trafford.

Such theories soon disappeared. Welbeck remains at the club, even if the attention has been shifted to other strikers. Van Persie captained Van Gaal’s Netherlands when they finished third in the World Cup finals in Brazil during the summer.

Wayne Rooney has been confirmed as his new club captain. After wearing the armband in four previous games, this is a debut appearance as official leader today.

For Van Gaal, it is also a debut. This is the new-look team at the top, which comprises two Uefa Champions League winners with a dozen league titles between them.

United have recorded six victories from as many games in pre-season. If it fosters the sense he is an alchemist and the Netherland’s prowess in the World Cup reinforces the image of a manager who can produce a winning team from limited players, Van Gaal has been keen to stress that transforming United will take time, even for him.

The reality is that this is a work in progress. Only two signings – Luke Shaw and Ander Herrera – have been made so far. Three more may be required.

Van Persie is yet to play for his compatriot, because the Netherland’s World Cup campaign extended for so long. Adnan Januzaj, who played a major role, has been limited to 15 minutes football.

Michael Carrick and Shaw are out injured. Rafael da Silva, Jonny Evans, Antonio Valencia and Welbeck have seen their pre-season preparations interrupted by various knocks and strains.

Whichever 11 takes the field today at Old Trafford will not be Van Gaal’s ideal side. There will be an element of making do.

Ashley Young, a revelation at wing-back under Van Gaal, is likely to appear in his new position for the first time in a meaningful game. The lack of signings could mean a first-team debut for Tyler Blackett or Reece James, who have both found opportunities in the Dutchman’s new-look 3-4-1-2 formation.

Van Gaal has reiterated that his teams often start slowly in his first season as they adapt to his methods. If it takes time, however, United could ease into the season.

Whereas 12 months ago Moyes was muttering darkly about a fixture list in which his side met many of the favourites in the opening weeks, Van Gaal will go two months before he faces potential champions.

His side overcame Roma, Real Madrid, Liverpool and Valencia in pre-season. They begin their league season against Swansea City, Sunderland, Burnley and Queens Park Rangers.

They are the sorts of games that the United of old specialised in winning.

Last season, both Swansea (in the FA Cup) and Sunderland (in both the Capital One Cup and the Premier League) recorded landmark wins against Moyes’s team.

But, apart from the identities of the opponents and the struggle to sign, United scarcely sense history repeating itself. This era feels very different.

sports@thenational.ae

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MATCH INFO

Inter Milan 2 (Vecino 65', Barella 83')

Verona 1 (Verre 19' pen)

Results

1.30pm Handicap (PA) Dh50,000 (Dirt) 1,400m

Winner Al Suhooj, Saif Al Balushi (jockey), Khalifa Al Neyadi (trainer)

2pm Handicap (TB) 68,000 (D) 1,950m

Winner Miracle Maker, Xavier Ziani, Salem bin Ghadayer

2.30pm Maiden (TB) Dh60,000 (D) 1,600m

Winner Mazagran, Tadhg O’Shea, Satish Seemar

3pm Handicap (TB) Dh84,000 (D) 1,800m

Winner Tailor’s Row, Royston Ffrench, Salem bin Ghadayer

3.30pm Handicap (TB) Dh76,000 (D) 1,400m

Winner Alla Mahlak, Adrie de Vries, Rashed Bouresly

4pm Maiden (TB) Dh60,000 (D) 1,200m

Winner Hurry Up, Royston Ffrench, Salem bin Ghadayer

4.30pm Handicap (TB) Dh68,000 (D) 1,200m

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

If you go

The flights Etihad (www.etihad.com) and Spice Jet (www.spicejet.com) fly direct from Abu Dhabi and Dubai to Pune respectively from Dh1,000 return including taxes. Pune airport is 90 minutes away by road. 

The hotels A stay at Atmantan Wellness Resort (www.atmantan.com) costs from Rs24,000 (Dh1,235) per night, including taxes, consultations, meals and a treatment package.
 

Sam Smith

Where: du Arena, Abu Dhabi

When: Saturday November 24

Rating: 4/5