• MANCHESTER UNITED RATINGS: David De Gea - 7: Saved comfortably in front of a packed Stretford End from Klich in first half. Ayling’s equaliser flew past him just after break but no goalkeeper was stopping that.
    MANCHESTER UNITED RATINGS: David De Gea - 7: Saved comfortably in front of a packed Stretford End from Klich in first half. Ayling’s equaliser flew past him just after break but no goalkeeper was stopping that.
  • Aaron Wan-Bissaka - 7: Not as fluent as some of his teammates going forward, but go forward he did. His side were more dangerous down the left – little surprise considering the personnel.
    Aaron Wan-Bissaka - 7: Not as fluent as some of his teammates going forward, but go forward he did. His side were more dangerous down the left – little surprise considering the personnel.
  • Victor Lindelof - 8: Defended well against Bamford as Leeds attacked and again from a corner a minute later. Varane will likely take his place but the Swede is very highly rated and is likely to feature prominently this season. Set up Bruno’s third with a Pogba standard pass.
    Victor Lindelof - 8: Defended well against Bamford as Leeds attacked and again from a corner a minute later. Varane will likely take his place but the Swede is very highly rated and is likely to feature prominently this season. Set up Bruno’s third with a Pogba standard pass.
  • Harry Maguire - 8: Needed to be alert at the back. Mix up with McTominay prevented a header on goal at other end. Gave ball away just after Leeds equalised but then made an interception to stop ball getting to Bamford.
    Harry Maguire - 8: Needed to be alert at the back. Mix up with McTominay prevented a header on goal at other end. Gave ball away just after Leeds equalised but then made an interception to stop ball getting to Bamford.
  • Luke Shaw - 8: Proper battle with Rafinha. Got free to combine with Fernandes and smash a ball into the side netting after half an hour. Heavily involved in attack. Full of confidence and it shows. Excellent, athough picked up booking.
    Luke Shaw - 8: Proper battle with Rafinha. Got free to combine with Fernandes and smash a ball into the side netting after half an hour. Heavily involved in attack. Full of confidence and it shows. Excellent, athough picked up booking.
  • Scott McTominay - 8: Solskjaer was worried about Leeds' physical strength but McTominay more than up for challenge. Man marked by Kilch but still got past the Leeds midfield right from start and, while not 100 per cent fit, can be well satisfied with performance.
    Scott McTominay - 8: Solskjaer was worried about Leeds' physical strength but McTominay more than up for challenge. Man marked by Kilch but still got past the Leeds midfield right from start and, while not 100 per cent fit, can be well satisfied with performance.
  • Fred - 8: The Brazilian scored! Conceded a couple of fouls but effective in the middle alongside McTominay. Converted goal well from an assist by Pogba – who else?
    Fred - 8: The Brazilian scored! Conceded a couple of fouls but effective in the middle alongside McTominay. Converted goal well from an assist by Pogba – who else?
  • Paul Pogba - 9: Should’ve scored after 11 minutes but put chance wide. Intelligent ball to set up Fernandes for opener. Pair dovetailed well. Exquisite pass to Greenwood for United’s second. Same again for the third. And the fifth for Fred. Four assists – more than he made in the whole of last season – and one of his best individual performances.
    Paul Pogba - 9: Should’ve scored after 11 minutes but put chance wide. Intelligent ball to set up Fernandes for opener. Pair dovetailed well. Exquisite pass to Greenwood for United’s second. Same again for the third. And the fifth for Fred. Four assists – more than he made in the whole of last season – and one of his best individual performances.
  • Bruno Fernandes - 9: Super cross towards Greenwood just before half hour and then scored United’s first goal of the season two minutes later after running through middle. Got his second and his side’s third, then made it 4-1 for his first hat-trick. That was his best goal. Outstanding.
    Bruno Fernandes - 9: Super cross towards Greenwood just before half hour and then scored United’s first goal of the season two minutes later after running through middle. Got his second and his side’s third, then made it 4-1 for his first hat-trick. That was his best goal. Outstanding.
  • Daniel James - 7: Lively first half but made mistakes. Clattered in a tackle but the referee let the game flow. Made plenty of wide runs and shot wide after 35 minutes.
    Daniel James - 7: Lively first half but made mistakes. Clattered in a tackle but the referee let the game flow. Made plenty of wide runs and shot wide after 35 minutes.
  • Mason Greenwood - 9: Spearheaded attack well. Nearly inadvertently chipped the ‘keeper after 11 minutes. Super dribble to set up Pogba soon after. Fine finish across goal for the second. Completed five dribbles and played five passes into the box. He's yet to be more productive than that. .
    Mason Greenwood - 9: Spearheaded attack well. Nearly inadvertently chipped the ‘keeper after 11 minutes. Super dribble to set up Pogba soon after. Fine finish across goal for the second. Completed five dribbles and played five passes into the box. He's yet to be more productive than that. .
  • SUBS: Nemanja Matic – (On for McTominay 70) 6: Did well pre-season and a wise substitution to take pressure of McTominay who wasn't fit enough for 90 minutes.
    SUBS: Nemanja Matic – (On for McTominay 70) 6: Did well pre-season and a wise substitution to take pressure of McTominay who wasn't fit enough for 90 minutes.
  • Jadon Sancho – (On for Dan James 74) 6: The £73m summer signing was given huge ovation from 70,000 fans. Big anticipation when the ball went near him. Good for him to get some minutes. He’ll have his day.
    Jadon Sancho – (On for Dan James 74) 6: The £73m summer signing was given huge ovation from 70,000 fans. Big anticipation when the ball went near him. Good for him to get some minutes. He’ll have his day.
  • Anthony Martial – (On for Paul Pogba 74) 6: Back after five months injured. His manager spoke well of him before the game but admitted he’d lost form last season after doing so well in 2019-20. Needs to find it this rtime round.
    Anthony Martial – (On for Paul Pogba 74) 6: Back after five months injured. His manager spoke well of him before the game but admitted he’d lost form last season after doing so well in 2019-20. Needs to find it this rtime round.
  • LEEDS RATINGS: Illan Meslier - 6: Had to be on toes to push wide looping deflected touch from Greenwood in opening 10 minutes. Got leg to Fernandes opener but couldn’t keep it out. No chance with rest as defence ripped to shreds.
    LEEDS RATINGS: Illan Meslier - 6: Had to be on toes to push wide looping deflected touch from Greenwood in opening 10 minutes. Got leg to Fernandes opener but couldn’t keep it out. No chance with rest as defence ripped to shreds.
  • Luke Ayling - 6: Seemed helpless as Shaw bombed forward down Leeds right in opening half. Produced brilliant thumping drive into top corner to level scores just after break. Nearly stopped Fernandes making it 3-1 but ball was just over line.
    Luke Ayling - 6: Seemed helpless as Shaw bombed forward down Leeds right in opening half. Produced brilliant thumping drive into top corner to level scores just after break. Nearly stopped Fernandes making it 3-1 but ball was just over line.
  • Pascal Struijk - 5: Wrong-footed by sloppy Raphinha back-pass and saw recovery tackle deflect off Greenwood and almost catch out Meslier early on. Beaten for pace by Greenwood for the second goal.
    Pascal Struijk - 5: Wrong-footed by sloppy Raphinha back-pass and saw recovery tackle deflect off Greenwood and almost catch out Meslier early on. Beaten for pace by Greenwood for the second goal.
  • Liam Cooper - 5: Captain made important sliding block on McTominay shot in first two minutes. Booked just before hour for foul on Greenwood and couldn't hold defence together in face of red tide in second half.
    Liam Cooper - 5: Captain made important sliding block on McTominay shot in first two minutes. Booked just before hour for foul on Greenwood and couldn't hold defence together in face of red tide in second half.
  • Stuart Dallas - 5: Caught out by James run after 20 minutes but relieved to see chance come to nothing. Switched roles in second half after Firpo brought on but couldn’t stop rampant Man Utd attacks.
    Stuart Dallas - 5: Caught out by James run after 20 minutes but relieved to see chance come to nothing. Switched roles in second half after Firpo brought on but couldn’t stop rampant Man Utd attacks.
  • Robin Koch - 3: German midfielder switched off and failed to track Fernandes for first goal with a similar story for Portuguese’s third – and Red Devils’ fourth. Day to forget.
    Robin Koch - 3: German midfielder switched off and failed to track Fernandes for first goal with a similar story for Portuguese’s third – and Red Devils’ fourth. Day to forget.
  • Mateusz Klich - 5: Struggled to deal with McTominay in midfield battle. Forced good save from De Gea with curling shot 16 minutes in. Slow to react when Fred scored fifth.
    Mateusz Klich - 5: Struggled to deal with McTominay in midfield battle. Forced good save from De Gea with curling shot 16 minutes in. Slow to react when Fred scored fifth.
  • Raphinha - 3: Woeful from the Brazilian. Awful back pass almost gifted chance to Greenwood after 11 minutes and generally poor distribution going forward – bar a couple of whipped-in crosses into box from free-kick. Booked in second half and missed glorious chance for consolation goal late on.
    Raphinha - 3: Woeful from the Brazilian. Awful back pass almost gifted chance to Greenwood after 11 minutes and generally poor distribution going forward – bar a couple of whipped-in crosses into box from free-kick. Booked in second half and missed glorious chance for consolation goal late on.
  • Rodrigo - 4: Spaniard should have hit target with first-half header from whipped-in Raphinha free-kick. Did little else. Hooked at half-time.
    Rodrigo - 4: Spaniard should have hit target with first-half header from whipped-in Raphinha free-kick. Did little else. Hooked at half-time.
  • Jack Harrison - 5: Now signed on a permanent deal from Man City, winger looped shot straight at De Gea after quarter of an hour. Little other impact as Leeds’ attack was completely outshone by opponent’s.
    Jack Harrison - 5: Now signed on a permanent deal from Man City, winger looped shot straight at De Gea after quarter of an hour. Little other impact as Leeds’ attack was completely outshone by opponent’s.
  • Patrick Bamford - 5: Worked hard but no chances for last season’s top scorer to open account. Had just 14 touches of ball before being substituted.
    Patrick Bamford - 5: Worked hard but no chances for last season’s top scorer to open account. Had just 14 touches of ball before being substituted.
  • SUBS: Junior Firpo – (On for Rodrigo 66) 5: Summer signing from Barcelona will want to forget his Premier League debut. Turned inside out by Fernandes for third goal.
    SUBS: Junior Firpo – (On for Rodrigo 66) 5: Summer signing from Barcelona will want to forget his Premier League debut. Turned inside out by Fernandes for third goal.
  • Helder Costa – (On for Harrison 70) 5: Game well and truly over by the time he was brought on. Had sniff of chance in injury time but couldn’t get foot on cross.
    Helder Costa – (On for Harrison 70) 5: Game well and truly over by the time he was brought on. Had sniff of chance in injury time but couldn’t get foot on cross.
  • Tyler Roberts – (On for Bamford 77) N/A. Dubious claim for late penalty after being clipped by Maguire rightly turned down.
    Tyler Roberts – (On for Bamford 77) N/A. Dubious claim for late penalty after being clipped by Maguire rightly turned down.

Manchester United v Leeds player ratings: Pogba 9, Fernandes 9; Ayling 6, Raphinha 3


  • English
  • Arabic

Bruno Fernandes grabbed an opening day hat-trick as Manchester United thrashed Leeds United 5-1 at Old Trafford.

After a tight opening half when Fernandes had opened the scoring following a lovely Paul Pogba pass, Luke Ayling levelled for Leeds just after the break with a stunning 25-yard striker into the top corner.

But that only seemed to inspire Ole Gunnar Solskjaer's side who were back in front a few minutes later thanks to a clinical Mason Greenwood finish. Fernandes made it 3-1 just two minutes later after his strike was ruled to have crossed the line by referee Paul Tierney after a check of goalline technology.

The Portuguese sealed his hat-trick with a powerful finish after Victor Lindelof's pass, before Fred completed the scoring following another Pogbas pass - his fourth assist of the game.

"People talk about the quality of Paul, but his quality is not in discussion," said Fernandes. "We know what he can do and today he showed that. He's an important player for us."

There was even time for £74m new-boy Jadon Sancho to make his first appearance since moving from German side Borussia Dortmund and he was given a huge ovation from the 73,000 crowd at Old Trafford.

Before the game, defender Raphael Varane had been introduced to fans after completing his £34m move from Real Madrid.

Player ratings from the match can be seen in the picture gallery above.

Hotel Data Cloud profile

Date started: June 2016
Founders: Gregor Amon and Kevin Czok
Based: Dubai
Sector: Travel Tech
Size: 10 employees
Funding: $350,000 (Dh1.3 million)
Investors: five angel investors (undisclosed except for Amar Shubar)

Origin
Dan Brown
Doubleday

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%3Cp%3EAverage%20amount%20of%20biofuel%20produced%20at%20DIC%20factory%20every%20month%3A%20%3Cstrong%3EApproximately%20106%2C000%20litres%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EAmount%20of%20biofuel%20produced%20from%201%20litre%20of%20used%20cooking%20oil%3A%20%3Cstrong%3E920ml%20(92%25)%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3ETime%20required%20for%20one%20full%20cycle%20of%20production%20from%20used%20cooking%20oil%20to%20biofuel%3A%20%3Cstrong%3EOne%20day%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EEnergy%20requirements%20for%20one%20cycle%20of%20production%20from%201%2C000%20litres%20of%20used%20cooking%20oil%3A%3Cbr%3E%3Cstrong%3E%E2%96%AA%20Electricity%20-%201.1904%20units%3Cbr%3E%E2%96%AA%20Water-%2031%20litres%3Cbr%3E%E2%96%AA%20Diesel%20%E2%80%93%2026.275%20litres%3C%2Fstrong%3E%3C%2Fp%3E%0A
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Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

The bio

Date of Birth: April 25, 1993
Place of Birth: Dubai, UAE
Marital Status: Single
School: Al Sufouh in Jumeirah, Dubai
University: Emirates Airline National Cadet Programme and Hamdan University
Job Title: Pilot, First Officer
Number of hours flying in a Boeing 777: 1,200
Number of flights: Approximately 300
Hobbies: Exercising
Nicest destination: Milan, New Zealand, Seattle for shopping
Least nice destination: Kabul, but someone has to do it. It’s not scary but at least you can tick the box that you’ve been
Favourite place to visit: Dubai, there’s no place like home

Indoor cricket in a nutshell

Indoor Cricket World Cup - Sep 16-20, Insportz, Dubai

16 Indoor cricket matches are 16 overs per side

8 There are eight players per team

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

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

Side nets between halfway and the bowlers end: 2 runs

Back net: 4 runs on the bounce, 6 runs on the full

Racecard

6.35pm: The Madjani Stakes – Group 2 (PA) Dh97,500 (Dirt) 1,900m 

7.10pm: Evidenza – Handicap (TB) Dh87,500 (D) 1,200m 

7.45pm: The Longines Conquest – Maiden (TB) Dh82,500 (D) 2,000m 

8.20: The Longines Elegant – Conditions (TB) Dh82,500 (D) 

8.35pm: The Dubai Creek Mile – Listed (TB) Dh132,500 (D) 1,600m 

9.30pm: Mirdif Stakes – Conditions (TB) Dh120,000 (D) 1,400m 

10.05pm: The Longines Record – Handicap (TB) Dh87,500 (D) 1,900m  

MATCH INFO

Crawley Town 3 (Tsaroulla 50', Nadesan 53', Tunnicliffe 70')

Leeds United 0 

Unresolved crisis

Russia and Ukraine have been locked in a bitter conflict since 2014, when Ukraine’s Kremlin-friendly president was ousted, Moscow annexed Crimea and then backed a separatist insurgency in the east.

Fighting between the Russia-backed rebels and Ukrainian forces has killed more than 14,000 people. In 2015, France and Germany helped broker a peace deal, known as the Minsk agreements, that ended large-scale hostilities but failed to bring a political settlement of the conflict.

The Kremlin has repeatedly accused Kiev of sabotaging the deal, and Ukrainian officials in recent weeks said that implementing it in full would hurt Ukraine.

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

Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
MATCH DETAILS

Juventus 2 (Bonucci 36, Ronaldo 90 6)

Genoa 1 (Kouame 40)

 

 

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About Housecall

Date started: July 2020

Founders: Omar and Humaid Alzaabi

Based: Abu Dhabi

Sector: HealthTech

# of staff: 10

Funding to date: Self-funded

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

The specs: 2019 Mercedes-Benz GLE

Price, base / as tested Dh274,000 (estimate)

Engine 3.0-litre inline six-cylinder

Gearbox  Nine-speed automatic

Power 245hp @ 4,200rpm

Torque 500Nm @ 1,600rpm

Fuel economy, combined 6.4L / 100km

Updated: August 14, 2021, 2:31 PM