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[View in browser]( [The Independent]( April 08, 2022 [The Independent]( Miguel Delaney's Reading the Game Written by Miguel Delaney Maybe the biggest ever Premier League game - and big moves elsewhere Ructions around Manchester City before Sunday Ahead of a huge game between Manchester City and[Liverpool](, a big story from Der Spiegel. The German newspaper, who have released so much from Football Leaks, this time a report that payments from Cityâs holding company, Abu Dhabi United Group, to the club were cleared by a state office - the Executive Affairs Authority (EAA). According to the paper, payment requests for agent fees were sent to the EAAâs general counsel, and City sent an invoice for the sponsorship company Etisalat to the finance director of the government agency. The wider point of this is that it appears to show how intertwined the club and the emirate of Abu Dhabi are. It seems to make more explicit what many experts on the area make clear: that City are a state project. The view within the club was somewhat predictable. âTypical before a big game,â were the words of one figure. The view within the media was a bit more complex. Der Spiegel do sterling work, and have added to so much of the knowledge on this area, with these seen as adding more substance to what we know. Most relevantly, the Premier League investigation continues. If proven true, such circumstances go some way to explaining why City are in the position they are in - and why this game is so big. It has never been more relevant. A game of a scale never seen before? Sunday's match is covered in more depth [in an article we have done](, but one of the more fun elements of it is - is City-Liverpool the biggest showdown the Premier League has ever seen, with the most on the line? [Our provisional list so far includes]( the following - which is one to argue out: 2013-14 - Liverpool 0-2 Chelsea
2011-12 - Manchester City 1-0 Manchester United
1995-96 - Newcastle United 0-1 Manchester United
1997-98 - Manchester United 0-1 Arsenal
2018-19 - Manchester City 2-1 Liverpool
2013-14 - Liverpool 3-2 Manchester City
2002-03 - Arsenal 2-2 Manchester United
2015-16 - Manchester City 1-3 Leicester City
2009-10 - Manchester United 1-2 Chelsea
2001-02 - Manchester United 0-1 Arsenal And a meeting of a different scale on Saturday... As [Everton face up to the unthinkable](, and the possibility of relegation, some figures within the club have pondered something that may seem logical. There is at least an argument they should sack Frank Lampard. A problem is they possibly canât afford it. The cost may still be high. Lampard has left a lot of people at the club âunimpressedâ, and there is a growing belief he wonât be there past June either way. [Echoing comments at Chelsea](, a number of sources say the Everton squad arenât exactly enamoured with Lampard. They donât like the way he speaks to them or about them, and there have been many questions about his tactics. Many are now spreading the word of one player who Lampard formerly managed: âcluelessâ. A further issue, however, is that the squad are seen as having lost the right to complain about any coach. Theyâve seen too many go, and there is the view that some have âgot used to itâ. That echoes comments about the Manchester United squad. The meeting between the two clubs this Saturday is now timely, and potentially consequential - for relegation and the Champions League. It may also be a âderbyâ between the two most under-performing clubs in Europe. They are guilty of so many of the same flaws, if at different levels. The biggest is huge and entirely wasteful spending, which has betrayed a lack of football intelligence at both. The wonder is what weâll see on Saturday. Ten Hag not done but looking the most logical But could United be on the brink of an intelligent decision? Could Erik ten Hag be the right man. The Independent reported this week that the Ajax coach did put together an impressive dossier for his interview with United, that argued for a full five-year project and proved convincing. He was a little less assertive in person, though, and that apparent âlack of charismaâ was noted by Tottenham Hotspur when they met Ten Hag last year. Mauricio Pochettino could not be accused of that, with the race for the United job now between the two, but the Argentine does come with questions of his own. And, given that means there is not much to choose between the two in terms of arguments, it could come down to how much there is too choose in terms of cost. That is why there are new reports about a Ten Hag deal accelerating. He costs much less than Pochettino, in time, effort and - crucially - finance. As was written in this very email last week, the difference in cost could well be £20m. Ajax are similarly willing to let Ten Hag go, while Paris Saint-Germain are much more intransigent over Pochettino. United still insist talk of a âdone dealâ is premature and say the process is ongoing. Ten Hagâs appointment, however, appears increasingly inevitable. Oh lord, won't you buy me this Mercedes Benzema [Antonio Conte]( was at Chelsea on Wednesday, to watch Real Madridâs 3-1 win, and he was as impressed with Karim Benzema as everyone else. It has led to one big football question about the French star. Has he always been this good, or is it just that his new role - as Madridâs central star - has released so much quality. Those who know him from the club say itâs a bit of both. They believe that âbeing the leaderâ has caused him to grow, with that experience also adding an extra level of class. Given that he no longer has to forage for Cristiano Ronaldo, he is free to use his ability in the most sparing and productive way. The results have been something else. Top stories [Premier League top four run-in: who has the best fixtures â Tottenham, Arsenal, Manchester United or West Ham?]( [Fifa criticised after damning new report of labour abuses in Qatar ahead of World Cup]( Miguel's Dispatches Arsene Wenger was around the media area at the World Cup draw, and journalists couldnât help noticing how young and fresh he looks. Retirement has been good to him. He was even joking about the stresses of his old Arsenal job with some of the UK journalists present who used to cover him there. âI hope you are not asking me any questions today,â Wenger laughed, as he greeted them. He really looks a new man. Quote of the day âIf we keep on playing like this we will lose in Southampton and then we don't need to think about the Bernabéu - we will get hammered in Bernabéu." A frustrated Thomas Tuchel was pretty blunt after Chelseaâs defeat Reading the game quiz In the 30 Premier League season so far, there have been 11 occasions when the âtitle showdownâ has been won by the team that ended up in second. This means the last match between the final top two, as will be the case on Sunday at the Etihad. As an example, Manchester City beat Liverpool 4-0 after Liverpool had already secured the title in 2020. Name the other 10. (Last week's answers: Yoshigatsu Kawaguchi, Portsmouth; Junichi Inamoto, Arsenal; Jens Lehmann, Arsenal; Robert Huth, Chelsea; Aaron Mokoena, Portsmouth; Steven Pienaar, Everton; Kagisho Dikgacoi, Fulham; David Luiz, Chelsea; Fernandinho, Manchester City; Paulinho, Tottenham Hotspur; Oscar, Chelsea; Ramires, Chelsea; Willian, Chelsea) [Subscribe today]( Essential reading [âThey despise each otherâ: Why Man City vs Liverpool could be the peak of the Premier League]( [Thomas Tuchel left scrambling for answers after Chelseaâs limp defeat by Real Madrid]( If you can spare a minute weâd love your [feedback]( on our newsletters. [The Independent]( Join the conversation or follow us [Facebook]( [Twitter]( Please do not reply directly to this email You are currently registered to receive The Independent's football newsletter. Add us to your safe list of senders. If you do not want to receive The Independent's football newsletter, please [unsubscribe](list_name=IND_Football_CDP). 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