• MANCHESTER UNITED RATINGS: David de Gea - 7. First pre-season appearance and set to be United’s number one when the league starts. Saved by the crossbar in the second half and a couple of nervy moments in the first where Everton should have done better.
    MANCHESTER UNITED RATINGS: David de Gea - 7. First pre-season appearance and set to be United’s number one when the league starts. Saved by the crossbar in the second half and a couple of nervy moments in the first where Everton should have done better.
  • Aaron Wan Bissaka - 7. Very advanced to the point that he could be level with his attackers. Fine against an Everton team who were 3-0 down with less than a third of the game gone, perhaps not against better opponents.
    Aaron Wan Bissaka - 7. Very advanced to the point that he could be level with his attackers. Fine against an Everton team who were 3-0 down with less than a third of the game gone, perhaps not against better opponents.
  • Victor Lindelof - 7. Easy afternoon for the Swede.
    Victor Lindelof - 7. Easy afternoon for the Swede.
  • Harry Maguire - 8. Super 15th minute header for United’s second. He got into space and placed his header well. His manager wants more goals from him and, rather than seeing the ball going over his head, get on the end of the ball. He was happy today.
    Harry Maguire - 8. Super 15th minute header for United’s second. He got into space and placed his header well. His manager wants more goals from him and, rather than seeing the ball going over his head, get on the end of the ball. He was happy today.
  • Luke Shaw - 7. Fine corner to assist Maguire’s goal. Looking as good as in the Euros.
    Luke Shaw - 7. Fine corner to assist Maguire’s goal. Looking as good as in the Euros.
  • Nemanja Matic - 9. Really impressed in the first half. Steady, strong and killed Everton getting forward with his through balls. Broke play up, kept ball well under pressure and didn’t lose the ball.
    Nemanja Matic - 9. Really impressed in the first half. Steady, strong and killed Everton getting forward with his through balls. Broke play up, kept ball well under pressure and didn’t lose the ball.
  • Donny van de Beek - 7. Promising. Vocal and always offering encouragement. Big season for him, but will he get sufficient chances? Only played 45 minutes
    Donny van de Beek - 7. Promising. Vocal and always offering encouragement. Big season for him, but will he get sufficient chances? Only played 45 minutes
  • Mason Greenwood - 8. Was in the right place to take a seventh minute chance well after a mistake between the Everton goalkeeper and defender.
    Mason Greenwood - 8. Was in the right place to take a seventh minute chance well after a mistake between the Everton goalkeeper and defender.
  • Bruno Fernandes - 8. Magnificent 28th minute free-kick which went over the wall and past Pickford. He’d also taken an 11th minute shot which went straight at the goalkeeper – who struggled to hold it. Always tried to push forward, linked well with those around him and always looked at goal. Which is exactly why United signed him.
    Bruno Fernandes - 8. Magnificent 28th minute free-kick which went over the wall and past Pickford. He’d also taken an 11th minute shot which went straight at the goalkeeper – who struggled to hold it. Always tried to push forward, linked well with those around him and always looked at goal. Which is exactly why United signed him.
  • Daniel James - 7. A busy bee as ever. Needs more end product, but part of a convincing first half display.
    Daniel James - 7. A busy bee as ever. Needs more end product, but part of a convincing first half display.
  • Anthony Martial - 6. Played as a nine and, given how long he’s been out injured, not surprisingly lacked sharpness of the mind when linking up with others. Been training well, worked hard and tried to do the right thing. Shame it didn’t come off for him.
    Anthony Martial - 6. Played as a nine and, given how long he’s been out injured, not surprisingly lacked sharpness of the mind when linking up with others. Been training well, worked hard and tried to do the right thing. Shame it didn’t come off for him.
  • SUBSTITUTES: Paul Pogba - 7 (for Matic at HT). Entered a game where there had been too many changes. One of the six players who had not played a minute for United pre-season because of the Euros or Covid.
    SUBSTITUTES: Paul Pogba - 7 (for Matic at HT). Entered a game where there had been too many changes. One of the six players who had not played a minute for United pre-season because of the Euros or Covid.
  • Fred - 7 (for Van de Beek at HT). 7 Fantastic cross for Dalot’s goal in front of the biggest crowd at Old Trafford since March 2020.
    Fred - 7 (for Van de Beek at HT). 7 Fantastic cross for Dalot’s goal in front of the biggest crowd at Old Trafford since March 2020.
  • Andreas Pereira - 6. Replaced Fernandes after 59. Couldn’t match the wonder goal in the previous friendly.
    Andreas Pereira - 6. Replaced Fernandes after 59. Couldn’t match the wonder goal in the previous friendly.
  • Axel Tuanzebe - 6. On for Lindelof after 59. Everton appealed for a penalty after they thought he’d fouled a player. There was no VAR about to dispute it.
    Axel Tuanzebe - 6. On for Lindelof after 59. Everton appealed for a penalty after they thought he’d fouled a player. There was no VAR about to dispute it.
  • Diogo Dalot - 6. On for Shaw after 59. Scored at Old Trafford, which is something he’ll always be able to say. It came via a 91st minute header which he ducked down to head over Pickford. Clever.
    Diogo Dalot - 6. On for Shaw after 59. Scored at Old Trafford, which is something he’ll always be able to say. It came via a 91st minute header which he ducked down to head over Pickford. Clever.
  • Scott McTominay - 7. More pre-season minutes after a good week of training in Scotland. Had a niggling injury and his manager hopes that he’ll have no after effects from his injuries.
    Scott McTominay - 7. More pre-season minutes after a good week of training in Scotland. Had a niggling injury and his manager hopes that he’ll have no after effects from his injuries.
  • Juan Mata - On for Martial. 7 He’s still got it. Some fine balls forward in a rain soaked but hugely convincing 4-0 win against Everton.
    Juan Mata - On for Martial. 7 He’s still got it. Some fine balls forward in a rain soaked but hugely convincing 4-0 win against Everton.

Man United ratings v Everton: Matic gets 9, Fernandes and Maguire 8


Andy Mitten
  • English
  • Arabic

Manchester United concluded their pre-season schedule with a comfortable 4-0 friendly win over Everton at Old Trafford on Saturday.

Mason Greenwood gave United the early lead as he cashed in on an error from Jordan Pickford. Harry Maguire scored the second seven minutes later as he intercepted Luke Shaw's corner and headed into the top corner.

Bruno Fernandes made it 3-0 with a superlative free-kick to make it a memorable outing for Ole Gunnar Solskjaer’s team.

With the match out of their hand, Everton lost steam and Diogo Dalot added the icing on top of the cake in the dying moments of the match.

Player ratings from the match can be seen in the picture gallery above. To view the next image, click on the arrows or swipe if on a mobile device.

Results
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UK’s AI plan
  • AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
  • £10bn AI growth zone in South Wales to create 5,000 jobs
  • £100m of government support for startups building AI hardware products
  • £250m to train new AI models
'Worse than a prison sentence'

Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.

“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.

“They were living in perpetual mystery as to how their futures would pan out, and what that would be.

“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.

“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.

“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”

Pathaan
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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)

 

 

Anti-semitic attacks
The annual report by the Community Security Trust, which advises the Jewish community on security , warned on Thursday that anti-Semitic incidents in Britain had reached a record high.

It found there had been 2,255 anti-Semitic incidents reported in 2021, a rise of 34 per cent from the previous year.

The report detailed the convictions of a number of people for anti-Semitic crimes, including one man who was jailed for setting up a neo-Nazi group which had encouraged “the eradication of Jewish people” and another who had posted anti-Semitic homemade videos on social media. 

The%20Beekeeper
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Indoor cricket in a nutshell
Indoor Cricket World Cup - Sept 16-20, Insportz, Dubai

16 Indoor cricket matches are 16 overs per side
8 There are eight players per team
9 There have been nine Indoor Cricket World Cups for men. Australia have won every one.
5 Five runs are deducted from the score when a wickets falls
4 Batsmen bat in pairs, facing four overs per partnership

Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.

Zones

A Front net, behind the striker and wicketkeeper: 0 runs
B Side nets, between the striker and halfway down the pitch: 1 run
C Side nets between halfway and the bowlers end: 2 runs
D Back net: 4 runs on the bounce, 6 runs on the full

MATCH INFO

Manchester United v Manchester City, Wednesday, 11pm (UAE)

Match is on BeIN Sports

The specs
Engine: 2.0-litre 4-cyl turbo

Power: 201hp at 5,200rpm

Torque: 320Nm at 1,750-4,000rpm

Transmission: 6-speed auto

Fuel consumption: 8.7L/100km

Price: Dh133,900

On sale: now 

if you go

The flights

Direct flights from the UAE to the Nepalese capital, Kathmandu, are available with Air Arabia, (www.airarabia.com) Fly Dubai (www.flydubai.com) or Etihad (www.etihad.com) from Dh1,200 return including taxes. The trek described here started from Jomson, but there are many other start and end point variations depending on how you tailor your trek. To get to Jomson from Kathmandu you must first fly to the lake-side resort town of Pokhara with either Buddha Air (www.buddhaair.com) or Yeti Airlines (www.yetiairlines.com). Both charge around US$240 (Dh880) return. From Pokhara there are early morning flights to Jomson with Yeti Airlines or Simrik Airlines (www.simrikairlines.com) for around US$220 (Dh800) return. 

The trek

Restricted area permits (US$500 per person) are required for trekking in the Upper Mustang area. The challenging Meso Kanto pass between Tilcho Lake and Jomson should not be attempted by those without a lot of mountain experience and a good support team. An excellent trekking company with good knowledge of Upper Mustang, the Annaurpuna Circuit and Tilcho Lake area and who can help organise a version of the trek described here is the Nepal-UK run Snow Cat Travel (www.snowcattravel.com). Prices vary widely depending on accommodation types and the level of assistance required. 

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

UAE players with central contracts

Rohan Mustafa, Ashfaq Ahmed, Chirag Suri, Rameez Shahzad, Shaiman Anwar, Adnan Mufti, Mohammed Usman, Ghulam Shabbir, Ahmed Raza, Qadeer Ahmed, Amir Hayat, Mohammed Naveed and Imran Haider.

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

Updated: August 07, 2021, 3:28 PM