Harry Kane admitted England's World Cup quarter-final defeat to France is 'really tough to take'. Getty
Harry Kane admitted England's World Cup quarter-final defeat to France is 'really tough to take'. Getty
Harry Kane admitted England's World Cup quarter-final defeat to France is 'really tough to take'. Getty
Harry Kane admitted England's World Cup quarter-final defeat to France is 'really tough to take'. Getty

Harry Kane takes penalty miss 'on the chin' after England exit World Cup to France


John McAuley
  • English
  • Arabic

England captain Harry Kane said he was “gutted” by his penalty miss that proved crucial in his side exiting the World Cup on Saturday.

Kane had already converted a spot-kick in the quarter-final against France, drawing England level at 1-1 before Olivier Giroud put the world champions back in front. The goal saw Kane move alongside Wayne Rooney as England’s all-time leading scorer, with 53.

However, the striker had a golden opportunity to make it 2-2 in the 84th minute, but blazed his penalty high over the bar. England, semi-finalists in 2018, were left to rue more penalty heartache at a World Cup.

"As the captain, I'll take that on the chin and that responsibility, missing the penalty, so it's hard," said Kane, who could be seen afterwards tearfully applauding the England supporters at Al Bayt Stadium.

"Really tough night to take. I'm gutted, the team are gutted. We had the belief that we could achieve something special at this World Cup, but it came down to small details.

"On the night we had the better chances, the better spells in the game, but it comes down to the execution."

Kane, who has now scored four penalties at World Cups – not including shootouts – dating back to Russia 2018, is typically reliable from 12 yards. In his career, he has converted 58 spot-kicks, missing 11.

On Saturday, he was directly up against Tottenham Hotspur teammate Hugo Lloris, the France goalkeeper and captain.

"I'm not someone who thinks too much about it; I prepare the same whether I get one penalty or two penalties in a game," Kane said. "I can't fault my preparation or the detail before the game - it didn't feel any different. I felt confident taking it, but didn't execute it the way I wanted to.

"Of course, it's something I will have to live with. But all we can do is be proud of each other and know that the team is in a really good place for the future."

England v France player ratings

  • ENGLAND RATINGS: Jordan Pickford – 6. England’s No 1 did well despite conceding twice. He saw Tchouameni’s effort late for France’s first, and he could do nothing about Giroud’s bullet header. He kept England in the game to deny France at close-range with an acrobatic save. EPA
    ENGLAND RATINGS: Jordan Pickford – 6. England’s No 1 did well despite conceding twice. He saw Tchouameni’s effort late for France’s first, and he could do nothing about Giroud’s bullet header. He kept England in the game to deny France at close-range with an acrobatic save. EPA
  • Kyle Walker – 7. Tasked with handling Mbappe, a big performance was needed, and he did better than most players this tournament. He marshalled him well and even managed to attack several times in the second half. AFP
    Kyle Walker – 7. Tasked with handling Mbappe, a big performance was needed, and he did better than most players this tournament. He marshalled him well and even managed to attack several times in the second half. AFP
  • John Stones – 6. The Manchester City defender was guilty of losing Giroud in the first half to allow a headed chance, but he did show off some good passing play, with England playing out from the back. Getty
    John Stones – 6. The Manchester City defender was guilty of losing Giroud in the first half to allow a headed chance, but he did show off some good passing play, with England playing out from the back. Getty
  • Harry Maguire – 6. The Manchester United centre-back looked strong, making several good clearances, especially from a Mbappe cross which was heading straight to Giroud. He also nearly scored, but his header fizzed just wide. However, he was also partially at fault for France’s second as he allowed Giroud to get in front of him and head the ball home. AP
    Harry Maguire – 6. The Manchester United centre-back looked strong, making several good clearances, especially from a Mbappe cross which was heading straight to Giroud. He also nearly scored, but his header fizzed just wide. However, he was also partially at fault for France’s second as he allowed Giroud to get in front of him and head the ball home. AP
  • Luke Shaw – 6. The left-back was found often diving in a bit too early on challenges in the first half, but he stepped up his game in the second with a brilliant attacking run leading to a cross to Saka, which was met and fired just wide. AFP
    Luke Shaw – 6. The left-back was found often diving in a bit too early on challenges in the first half, but he stepped up his game in the second with a brilliant attacking run leading to a cross to Saka, which was met and fired just wide. AFP
  • Soccer Football - FIFA World Cup Qatar 2022 - Quarter Final - England v France - Al Bayt Stadium, Al Khor, Qatar - December 11, 2022 England's Jordan Henderson and Jude Bellingham look dejected after the match as England are eliminated from the World Cup REUTERS / Annegret Hilse
    Soccer Football - FIFA World Cup Qatar 2022 - Quarter Final - England v France - Al Bayt Stadium, Al Khor, Qatar - December 11, 2022 England's Jordan Henderson and Jude Bellingham look dejected after the match as England are eliminated from the World Cup REUTERS / Annegret Hilse
  • Declan Rice – 7. England’s midfield anchor went under the radar in the first half, but grew into the game and helped England’s transitions from defence to attack. Formed a great barrier in front of the defence too. Getty
    Declan Rice – 7. England’s midfield anchor went under the radar in the first half, but grew into the game and helped England’s transitions from defence to attack. Formed a great barrier in front of the defence too. Getty
  • Jordan Henderson – 7. Liverpool’s captain gave everything. Constantly chasing the ball down, he also helped to create many attacking plays for England. AFP
    Jordan Henderson – 7. Liverpool’s captain gave everything. Constantly chasing the ball down, he also helped to create many attacking plays for England. AFP
  • Jude Bellingham – 6. The midfielder was wasteful with his passing in the first half. His second half was much better, and he nearly scored a thunderbolt but Lloris tipped it over. EPA
    Jude Bellingham – 6. The midfielder was wasteful with his passing in the first half. His second half was much better, and he nearly scored a thunderbolt but Lloris tipped it over. EPA
  • Bukayo Saka – 8. Arsenal’s wideman was England’s standout performer. Constantly fouled, he had Theo Hernandez on toast, and was key to England’s attacking play. He was brought down in the box for the first penalty, and played well until he was taken off in the 78th minute. Getty
    Bukayo Saka – 8. Arsenal’s wideman was England’s standout performer. Constantly fouled, he had Theo Hernandez on toast, and was key to England’s attacking play. He was brought down in the box for the first penalty, and played well until he was taken off in the 78th minute. Getty
  • Phil Foden – 7. The City winger improved as the game went on and caused Kounde vast trouble out on the left flank. His quality of delivery was quality, and his standout attribute was his close interplay in tight areas. Reuters
    Phil Foden – 7. The City winger improved as the game went on and caused Kounde vast trouble out on the left flank. His quality of delivery was quality, and his standout attribute was his close interplay in tight areas. Reuters
  • Harry Kane – 6. England’s captain led the line with distinction, carrying the ball forward well and getting several powerful shots away. His first penalty was converted brilliantly, but suffered heartbreak with penalty number two. Getty
    Harry Kane – 6. England’s captain led the line with distinction, carrying the ball forward well and getting several powerful shots away. His first penalty was converted brilliantly, but suffered heartbreak with penalty number two. Getty
  • SUBS: Raheem Sterling (Saka 78’) – N/A. After returning to the squad, Sterling was brought on in the late phases and didn’t have a huge impact, with his key moment a good tackle on Mbappe to stop an attack. EPA
    SUBS: Raheem Sterling (Saka 78’) – N/A. After returning to the squad, Sterling was brought on in the late phases and didn’t have a huge impact, with his key moment a good tackle on Mbappe to stop an attack. EPA
  • SUBS: Mason Mount (Henderson 78’) – N/A. Mount was fouled in the box soon after coming on and VAR helped to award a penalty. He also drew a number of fouls, but his decision making at times wasn’t always brilliant. AFP
    SUBS: Mason Mount (Henderson 78’) – N/A. Mount was fouled in the box soon after coming on and VAR helped to award a penalty. He also drew a number of fouls, but his decision making at times wasn’t always brilliant. AFP
  • Marcus Rashford (Foden 84) – N/A. Being one of England’s most in-form players this tournament, he was brought on in the latter stages and fired over with a late free-kick. AP
    Marcus Rashford (Foden 84) – N/A. Being one of England’s most in-form players this tournament, he was brought on in the latter stages and fired over with a late free-kick. AP
  • Jack Grealish (Stones, 90) – N/A. A strange substitute in the final minute, as there was very little he could add to the game. Getty
    Jack Grealish (Stones, 90) – N/A. A strange substitute in the final minute, as there was very little he could add to the game. Getty
  • FRANCE RATINGS: Hugo Lloris – 8. The France captain stepped up and made a number of key stops to deny Kane in the first half and Bellingham in the second. He led from the back with a true captain’s performance. AFP
    FRANCE RATINGS: Hugo Lloris – 8. The France captain stepped up and made a number of key stops to deny Kane in the first half and Bellingham in the second. He led from the back with a true captain’s performance. AFP
  • Jules Kounde – 6. The Barcelona defender had a tough evening, with Foden often getting the better of him along his flank. EPA
    Jules Kounde – 6. The Barcelona defender had a tough evening, with Foden often getting the better of him along his flank. EPA
  • Raphael Varane – 6. The experienced defender contributed some slick passes but like his teammates looked nervous at times. AFP
    Raphael Varane – 6. The experienced defender contributed some slick passes but like his teammates looked nervous at times. AFP
  • Dayot Upamecano – 5. France’s weakest link in the team on the day, the defender was lucky to get away with numerous fouls throughout the game, with one on Kane leading to a VAR check. Constantly dived into challenges. AP
    Dayot Upamecano – 5. France’s weakest link in the team on the day, the defender was lucky to get away with numerous fouls throughout the game, with one on Kane leading to a VAR check. Constantly dived into challenges. AP
  • Theo Hernandez – 5. Struggled to keep up with Saka, the left-back seemed at odds with how to handle the Arsenal winger. He gave away a penalty after fouling Mount in the box and was lucky to not be sent off. A poor performer in an overall good team performance. PA
    Theo Hernandez – 5. Struggled to keep up with Saka, the left-back seemed at odds with how to handle the Arsenal winger. He gave away a penalty after fouling Mount in the box and was lucky to not be sent off. A poor performer in an overall good team performance. PA
  • Albert Tchouameni – 7. The young midfielder put France ahead and ignited their progression with a thundering strike from outside the box. He did, however, give away the first penalty with a bad tackle on Saka. AFP
    Albert Tchouameni – 7. The young midfielder put France ahead and ignited their progression with a thundering strike from outside the box. He did, however, give away the first penalty with a bad tackle on Saka. AFP
  • Adrien Rabiot – 6. The Juventus midfielder was lucky to get away with several fouls, with Saka the victim time and again. He did however set up some good chances, breaking forward with purpose, and having a shot of his own denied by Pickford. AFP
    Adrien Rabiot – 6. The Juventus midfielder was lucky to get away with several fouls, with Saka the victim time and again. He did however set up some good chances, breaking forward with purpose, and having a shot of his own denied by Pickford. AFP
  • Ousmane Dembele – 6. The rapid winger contributed several one-touch passes down the line leading to attacking chances. His dribbling was of high quality too, but his second half performance was tarnished by missed chances and several fouls before being taken off. AFP
    Ousmane Dembele – 6. The rapid winger contributed several one-touch passes down the line leading to attacking chances. His dribbling was of high quality too, but his second half performance was tarnished by missed chances and several fouls before being taken off. AFP
  • Antoine Griezmann – 8. Operating well in the No 10 role, the Atletico attacker had a good game, showcasing his close control footwork and making a number of good runs forward and sending the England players in several directions. He did give away a number of fouls, but was key in his teams winning performance. PA
    Antoine Griezmann – 8. Operating well in the No 10 role, the Atletico attacker had a good game, showcasing his close control footwork and making a number of good runs forward and sending the England players in several directions. He did give away a number of fouls, but was key in his teams winning performance. PA
  • Kylian Mbappe – 6. France’s dangerman spent the game tightly man-marked but still managed to escape on numerous occasions. He had a chance late in the first half but blazed over. AFP
    Kylian Mbappe – 6. France’s dangerman spent the game tightly man-marked but still managed to escape on numerous occasions. He had a chance late in the first half but blazed over. AFP
  • Oliver Giroud – 8. The nation’s leading goalscorer didn’t disappoint, adding another to his tally to send his team through to the semi-finals, heading home a cross late on in the 88th minute. He had several shots throughout and even attempted a scorpion kick. Reuters
    Oliver Giroud – 8. The nation’s leading goalscorer didn’t disappoint, adding another to his tally to send his team through to the semi-finals, heading home a cross late on in the 88th minute. He had several shots throughout and even attempted a scorpion kick. Reuters
  • SUBS: Kingsley Coman (Dembele 79’) – N/A. The lone substitute came on in the 78th minute and his biggest contribution was a foul he gave away after he took down Maguire on the edge of his own box. EPA
    SUBS: Kingsley Coman (Dembele 79’) – N/A. The lone substitute came on in the 78th minute and his biggest contribution was a foul he gave away after he took down Maguire on the edge of his own box. EPA

Meanwhile, England manager Gareth Southgate said he would take time to evaluate his future with the national team. The former international defender has been in charge since 2016, guiding England to the final four in Russia and then runners-up at last year’s rescheduled Euro 2020.

"We love having Gareth as a manager," Kane said. "We want him to stay for sure, but that’s his decision. I am sure he will go away and think about that. He will talk to his family and friends and make that decision.

“He hasn’t spoken about it; I haven’t spoken to him about it. Like I said, now we are hurting and rightly so.

“We’ve got a great team, great young players, players coming into their prime, and we’ve got a Euros not too far away [summer 2024]. As much as this hurts, we have to move on and look forward to that.”

The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet
SPEC%20SHEET%3A%20SAMSUNG%20GALAXY%20Z%20FLIP5
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%20Main%20%E2%80%93%206.7%22%20FHD%2B%20Dynamic%20Amoled%202X%2C%202640%20x%201080%2C%2022%3A9%2C%20425ppi%2C%20HDR10%2B%2C%20up%20to%20120Hz%3B%20cover%20%E2%80%93%203%2F4%22%20Super%20Amoled%2C%20720%20x%20748%2C%20306ppi%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Qualcomm%20Snapdragon%208%20Gen%202%2C%204nm%2C%20octa-core%3B%20Adreno%20740%20GPU%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECapacity%3A%3C%2Fstrong%3E%20256%2F512GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%20Android%2013%2C%20One%20UI%205.1.1%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%3A%3C%2Fstrong%3E%20Dual%2012MP%20ultra-wide%20(f%2F2.2)%20%2B%2012MP%20wide%20(f%2F1.8)%2C%20OIS%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%204K%4030%2F60fps%2C%20full-HD%4060%2F240fps%2C%20HD%40960fps%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%3A%3C%2Fstrong%3E%2010MP%20(f%2F2.2)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%203700mAh%2C%2025W%20fast%20charging%2C%2015W%20wireless%2C%204.5W%20reverse%20wireless%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%205G%3B%20Wi-Fi%2C%20Bluetooth%205.3%2C%20NFC%20(Samsung%20Pay)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20USB-C%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECards%3A%3C%2Fstrong%3E%20Nano-SIM%20%2B%20eSIM%3B%20no%20microSD%20slot%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Cream%2C%20graphite%2C%20lavender%2C%20mint%3B%20Samsung.com%20exclusives%20%E2%80%93%20blue%2C%20grey%2C%20green%2C%20yellow%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20Flip%204%2C%20USB-C-to-USB-C%20cable%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20Dh3%2C899%20%2F%20Dh4%2C349%3C%2Fp%3E%0A
The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Part three: an affection for classic cars lives on

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

Ballon d’Or shortlists

Men

Sadio Mane (Senegal/Liverpool), Sergio Aguero (Aregentina/Manchester City), Frenkie de Jong (Netherlans/Barcelona), Hugo Lloris (France/Tottenham), Dusan Tadic (Serbia/Ajax), Kylian Mbappe (France/PSG), Trent Alexander-Arnold (England/Liverpool), Donny van de Beek (Netherlands/Ajax), Pierre-Emerick Aubameyang (Gabon/Arsenal), Marc-Andre ter Stegen (Germany/Barcelona), Cristiano Ronaldo (Portugal/Juventus), Alisson (Brazil/Liverpool), Matthijs de Ligt (Netherlands/Juventus), Karim Benzema (France/Real Madrid), Georginio Wijnaldum (Netherlands/Liverpool), Virgil van Dijk (Netherlands/Liverpool), Bernardo Silva (Portugal/Manchester City), Son Heung-min (South Korea/Tottenham), Robert Lewandowski (Poland/Bayern Munich), Roberto Firmino (Brazil/Liverpool), Lionel Messi (Argentina/Barcelona), Riyad Mahrez (Algeria/Manchester City), Kevin De Bruyne (Belgium/Manchester City), Kalidou Koulibaly (Senegal/Napoli), Antoine Griezmann (France/Barcelona), Mohamed Salah (Egypt/Liverpool), Eden Hazard (BEL/Real Madrid), Marquinhos (Brazil/Paris-SG), Raheem Sterling (Eengland/Manchester City), Joao Félix(Portugal/Atletico Madrid)

Women

Sam Kerr (Austria/Chelsea), Ellen White (England/Manchester City), Nilla Fischer (Sweden/Linkopings), Amandine Henry (France/Lyon), Lucy Bronze(England/Lyon), Alex Morgan (USA/Orlando Pride), Vivianne Miedema (Netherlands/Arsenal), Dzsenifer Marozsan (Germany/Lyon), Pernille Harder (Denmark/Wolfsburg), Sarah Bouhaddi (France/Lyon), Megan Rapinoe (USA/Reign FC), Lieke Martens (Netherlands/Barcelona), Sari van Veenendal (Netherlands/Atletico Madrid), Wendie Renard (France/Lyon), Rose Lavelle(USA/Washington Spirit), Marta (Brazil/Orlando Pride), Ada Hegerberg (Norway/Lyon), Kosovare Asllani (Sweden/CD Tacon), Sofia Jakobsson (Sweden/CD Tacon), Tobin Heath (USA/Portland Thorns)

 

 

Disclaimer

Director: Alfonso Cuaron 

Stars: Cate Blanchett, Kevin Kline, Lesley Manville 

Rating: 4/5

Ruwais timeline

1971 Abu Dhabi National Oil Company established

1980 Ruwais Housing Complex built, located 10 kilometres away from industrial plants

1982 120,000 bpd capacity Ruwais refinery complex officially inaugurated by the founder of the UAE Sheikh Zayed

1984 Second phase of Ruwais Housing Complex built. Today the 7,000-unit complex houses some 24,000 people.  

1985 The refinery is expanded with the commissioning of a 27,000 b/d hydro cracker complex

2009 Plans announced to build $1.2 billion fertilizer plant in Ruwais, producing urea

2010 Adnoc awards $10bn contracts for expansion of Ruwais refinery, to double capacity from 415,000 bpd

2014 Ruwais 261-outlet shopping mall opens

2014 Production starts at newly expanded Ruwais refinery, providing jet fuel and diesel and allowing the UAE to be self-sufficient for petrol supplies

2014 Etihad Rail begins transportation of sulphur from Shah and Habshan to Ruwais for export

2017 Aldar Academies to operate Adnoc’s schools including in Ruwais from September. Eight schools operate in total within the housing complex.

2018 Adnoc announces plans to invest $3.1 billion on upgrading its Ruwais refinery 

2018 NMC Healthcare selected to manage operations of Ruwais Hospital

2018 Adnoc announces new downstream strategy at event in Abu Dhabi on May 13

Source: The National

Teaching your child to save

Pre-school (three - five years)

You can’t yet talk about investing or borrowing, but introduce a “classic” money bank and start putting gifts and allowances away. When the child wants a specific toy, have them save for it and help them track their progress.

Early childhood (six - eight years)

Replace the money bank with three jars labelled ‘saving’, ‘spending’ and ‘sharing’. Have the child divide their allowance into the three jars each week and explain their choices in splitting their pocket money. A guide could be 25 per cent saving, 50 per cent spending, 25 per cent for charity and gift-giving.

Middle childhood (nine - 11 years)

Open a bank savings account and help your child establish a budget and set a savings goal. Introduce the notion of ‘paying yourself first’ by putting away savings as soon as your allowance is paid.

Young teens (12 - 14 years)

Change your child’s allowance from weekly to monthly and help them pinpoint long-range goals such as a trip, so they can start longer-term saving and find new ways to increase their saving.

Teenage (15 - 18 years)

Discuss mutual expectations about university costs and identify what they can help fund and set goals. Don’t pay for everything, so they can experience the pride of contributing.

Young adulthood (19 - 22 years)

Discuss post-graduation plans and future life goals, quantify expenses such as first apartment, work wardrobe, holidays and help them continue to save towards these goals.

* JP Morgan Private Bank 

Global institutions: BlackRock and KKR

US-based BlackRock is the world's largest asset manager, with $5.98 trillion of assets under management as of the end of last year. The New York firm run by Larry Fink provides investment management services to institutional clients and retail investors including governments, sovereign wealth funds, corporations, banks and charitable foundations around the world, through a variety of investment vehicles.

KKR & Co, or Kohlberg Kravis Roberts, is a global private equity and investment firm with around $195 billion of assets as of the end of last year. The New York-based firm, founded by Henry Kravis and George Roberts, invests in multiple alternative asset classes through direct or fund-to-fund investments with a particular focus on infrastructure, technology, healthcare, real estate and energy.

 

SPEC%20SHEET%3A%20SAMSUNG%20GALAXY%20S23%20ULTRA
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%206.8%22%20edge%20quad-HD%2B%20dynamic%20Amoled%202X%2C%20Infinity-O%2C%203088%20x%201440%2C%20500ppi%2C%20HDR10%2B%2C%20120Hz%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%204nm%20Qualcomm%20Snapdragon%208%20Gen%202%2C%2064-bit%20octa-core%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208%2F12GB%20RAM%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStorage%3A%3C%2Fstrong%3E%20128%2F256%2F512GB%2F1TB%20(only%20128GB%20has%20an%208GB%20RAM%20option)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%20Android%2013%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%3A%3C%2Fstrong%3E%20quad%2012MP%20ultra-wide%20f%2F2.2%20%2B%20200MP%20wide%20f%2F1.7%20%2B%2010MP%20telephoto%20f%2F4.9%20%2B%2010MP%20telephoto%202.4%3B%203x%2F10x%20optical%20zoom%2C%20Space%20Zoom%20up%20to%20100x%3B%20auto%20HDR%2C%20expert%20RAW%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%208K%4024%2F30fps%2C%204K%4060fps%2C%20full-HD%4060fps%2C%20HD%4030fps%2C%20full-HD%20super%20slo-mo%40960fps%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%3A%3C%2Fstrong%3E%2012MP%20f%2F2.2%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%205000mAh%2C%20fast%20wireless%20charging%202.0%2C%20Wireless%20PowerShare%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%205G%2C%20Wi-Fi%2C%20Bluetooth%205.2%2C%20NFC%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20USB-C%3B%20built-in%20Galaxy%20S%20Pen%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ESIM%3A%3C%2Fstrong%3E%20single%20nano%20%2F%20nano%20%2B%20eSIM%20%2F%20nano%20%2B%20nano%20%2B%20eSIM%20%2F%20nano%20%2B%20nano%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20cream%2C%20green%2C%20lavender%2C%20phantom%20black%3B%20online%20exclusives%3A%20graphite%2C%20lime%2C%20red%2C%20sky%20blue%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20Dh4%2C949%20for%20256GB%2C%20Dh5%2C449%20for%20512GB%2C%20Dh6%2C449%20for%201TB%3B%20128GB%20unavailable%20in%20the%20UAE%3C%2Fp%3E%0A
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

The specs

BMW M8 Competition Coupe

Engine 4.4-litre twin-turbo V8

Power 625hp at 6,000rpm

Torque 750Nm from 1,800-5,800rpm

Gearbox Eight-speed paddleshift auto

Acceleration 0-100kph in 3.2 sec

Top speed 305kph

Fuel economy, combined 10.6L / 100km

Price from Dh700,000 (estimate)

On sale Jan/Feb 2020
 

Global Fungi Facts

• Scientists estimate there could be as many as 3 million fungal species globally
• Only about 160,000 have been officially described leaving around 90% undiscovered
• Fungi account for roughly 90% of Earth's unknown biodiversity
• Forest fungi help tackle climate change, absorbing up to 36% of global fossil fuel emissions annually and storing around 5 billion tonnes of carbon in the planet's topsoil

Madrid Open schedule

Men's semi-finals

Novak Djokovic (1) v Dominic Thiem (5) from 6pm

Stefanos Tsitsipas (8) v Rafael Nadal (2) from 11pm

Women's final

Simona Halep (3) v Kiki Bertens (7) from 8.30pm

The specs: 2018 Jeep Compass

Price, base: Dh100,000 (estimate)

Engine: 2.4L four-cylinder

Transmission: Nine-speed automatic

Power: 184bhp at 6,400rpm

Torque: 237Nm at 3,900rpm

Fuel economy, combined: 9.4L / 100km

Major matches on Manic Monday

Andy Murray (GBR) v Benoit Paire (FRA)

Grigor Dimitrov (BGR) v Roger Federer (SUI)

Rafael Nadal (ESP) v Gilles Muller (LUX)

Adrian Mannarino (FRA) Novak Djokovic (SRB)

'Operation Mincemeat' 

Director: John Madden 

 

Cast: Colin Firth, Matthew Macfayden, Kelly Macdonald and Penelope Wilton

 

Rating: 4/5

 
What can you do?

Document everything immediately; including dates, times, locations and witnesses

Seek professional advice from a legal expert

You can report an incident to HR or an immediate supervisor

You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline

In criminal cases, you can contact the police for additional support

Ms Yang's top tips for parents new to the UAE
  1. Join parent networks
  2. Look beyond school fees
  3. Keep an open mind
Skewed figures

In the village of Mevagissey in southwest England the housing stock has doubled in the last century while the number of residents is half the historic high. The village's Neighbourhood Development Plan states that 26% of homes are holiday retreats. Prices are high, averaging around £300,000, £50,000 more than the Cornish average of £250,000. The local average wage is £15,458. 

The specs

Engine: 2.9-litre twin-turbo V6

Power: 540hp at 6,500rpm

Torque: 600Nm at 2,500rpm

Transmission: Eight-speed auto

Kerb weight: 1580kg

Price: From Dh750k

On sale: via special order

Mission%3A%20Impossible%20-%20Dead%20Reckoning%20Part%20One
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Christopher%20McQuarrie%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Tom%20Cruise%2C%20Hayley%20Atwell%2C%20Pom%20Klementieff%2C%20Simon%20Pegg%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
About Karol Nawrocki

• Supports military aid for Ukraine, unlike other eurosceptic leaders, but he will oppose its membership in western alliances.

• A nationalist, his campaign slogan was Poland First. "Let's help others, but let's take care of our own citizens first," he said on social media in April.

• Cultivates tough-guy image, posting videos of himself at shooting ranges and in boxing rings.

• Met Donald Trump at the White House and received his backing.

Saturday's schedule at the Abu Dhabi Grand Prix

GP3 race, 12:30pm

Formula 1 final practice, 2pm

Formula 1 qualifying, 5pm

Formula 2 race, 6:40pm

Performance: Sam Smith

F1 The Movie

Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem

Director: Joseph Kosinski

Rating: 4/5

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."
COMPANY%20PROFILE
%3Cp%3ECompany%20name%3A%20CarbonSifr%3Cbr%3EStarted%3A%202022%3Cbr%3EBased%3A%20Dubai%3Cbr%3EFounders%3A%20Onur%20Elgun%2C%20Mustafa%20Bosca%20and%20Muhammed%20Yildirim%3Cbr%3ESector%3A%20Climate%20tech%3Cbr%3EInvestment%20stage%3A%20%241%20million%20raised%20in%20seed%20funding%3Cbr%3E%3C%2Fp%3E%0A
Updated: December 11, 2022, 12:22 PM