• 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.

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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

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Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

Guide to intelligent investing
Investing success often hinges on discipline and perspective. As markets fluctuate, remember these guiding principles:
  • Stay invested: Time in the market, not timing the market, is critical to long-term gains.
  • Rational thinking: Breathe and avoid emotional decision-making; let logic and planning guide your actions.
  • Strategic patience: Understand why you’re investing and allow time for your strategies to unfold.
 
 
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Globalization and its Discontents Revisited
Joseph E. Stiglitz
W. W. Norton & Company

ENGLAND SQUAD

Goalkeepers Henderson, Johnstone, Pickford, Ramsdale

Defenders Alexander-Arnold, Chilwell, Coady, Godfrey, James, Maguire, Mings, Shaw, Stones, Trippier, Walker, White

Midfielders Bellingham, Henderson, Lingard, Mount, Phillips, Rice, Ward-Prowse

Forwards Calvert-Lewin, Foden, Grealish, Greenwood, Kane, Rashford, Saka, Sancho, Sterling, Watkins 

The National photo project

Chris Whiteoak, a photographer at The National, spent months taking some of Jacqui Allan's props around the UAE, positioning them perfectly in front of some of the country's most recognisable landmarks. He placed a pirate on Kite Beach, in front of the Burj Al Arab, the Cheshire Cat from Alice in Wonderland at the Burj Khalifa, and brought one of Allan's snails (Freddie, which represents her grandfather) to the Dubai Frame. In Abu Dhabi, a dinosaur went to Al Ain's Jebel Hafeet. And a flamingo was taken all the way to the Hatta Mountains. This special project suitably brings to life the quirky nature of Allan's prop shop (and Allan herself!).

BUNDESLIGA FIXTURES

Friday (all kick-offs UAE time)

Hertha Berlin v Union Berlin (10.30pm)

Saturday

Freiburg v Werder Bremen (5.30pm)

Paderborn v Hoffenheim (5.30pm)

Wolfsburg v Borussia Dortmund (5.30pm)

Borussia Monchengladbach v Bayer Leverkusen (5.30pm)

Bayern Munich v Eintracht Frankfurt (5.30pm)

Sunday

Schalke v Augsburg (3.30pm)

Mainz v RB Leipzig (5.30pm)

Cologne v Fortuna Dusseldorf (8pm)

Brief scoreline:

Tottenham 1

Son 78'

Manchester City 0

Updated: August 07, 2021, 3:28 PM