• Vicente Guaita - 6: Hardly called upon for the entire game, but looked confident enough the few times he was. PA
    Vicente Guaita - 6: Hardly called upon for the entire game, but looked confident enough the few times he was. PA
  • Joel Ward - 6: Delivered one great ball into box that should have been attacked. Got away with a poor pass that almost gifted Alli a chance. Getty
    Joel Ward - 6: Delivered one great ball into box that should have been attacked. Got away with a poor pass that almost gifted Alli a chance. Getty
  • Joachim Andersen - 7: Saved Ward after the his sloppy pass and looked in control whenever called upon, stealing the ball away from Kane well. Getty
    Joachim Andersen - 7: Saved Ward after the his sloppy pass and looked in control whenever called upon, stealing the ball away from Kane well. Getty
  • Marc Guehi - 7: Not stretched for the majority of the game and was comfortable with ball at his feet. Did very well to shield the ball out under pressure from Kane. Reuters
    Marc Guehi - 7: Not stretched for the majority of the game and was comfortable with ball at his feet. Did very well to shield the ball out under pressure from Kane. Reuters
  • Tyrick Mitchell - 8: Had a very good game at the back, dealing with the tricky Moura and limiting Emerson. Did brilliantly to win possession and start the move that resulted in the penalty. AP
    Tyrick Mitchell - 8: Had a very good game at the back, dealing with the tricky Moura and limiting Emerson. Did brilliantly to win possession and start the move that resulted in the penalty. AP
  • Conor Gallagher - 9: Took a little while to get going, but was heavily involved once he did. The midfielder was unlucky to see two shots in quick succession blocked, but his cross won the penalty after a move in which he played key role in build-up. Received a late booking for a high boot on Davies before finishing things off with another assist. Getty
    Conor Gallagher - 9: Took a little while to get going, but was heavily involved once he did. The midfielder was unlucky to see two shots in quick succession blocked, but his cross won the penalty after a move in which he played key role in build-up. Received a late booking for a high boot on Davies before finishing things off with another assist. Getty
  • Cheikhou Kouyate - 6: Almost got himself in trouble with a poor touch but did well to escape and grew into the first half to help take control of the midfield. Came close to scoring but got a too much on his attempted lob. AFP
    Cheikhou Kouyate - 6: Almost got himself in trouble with a poor touch but did well to escape and grew into the first half to help take control of the midfield. Came close to scoring but got a too much on his attempted lob. AFP
  • James McArthur - 6: Battled well throughout to help Palace take control of midfield and passed the ball neatly. Dragged one volley wide. Getty
    James McArthur - 6: Battled well throughout to help Palace take control of midfield and passed the ball neatly. Dragged one volley wide. Getty
  • Jordan Ayew - 6: Looked unconvincing at times but worked hard and saw one of his efforts go narrowly wide. Getty
    Jordan Ayew - 6: Looked unconvincing at times but worked hard and saw one of his efforts go narrowly wide. Getty
  • Christian Benteke - 5: Seemed out of touch with the rest of his teammates for large periods of the game but was unlucky not to find Zaha with a pass in the box. Frustrated when Gallagher took a ball off his toe at one point. PA
    Christian Benteke - 5: Seemed out of touch with the rest of his teammates for large periods of the game but was unlucky not to find Zaha with a pass in the box. Frustrated when Gallagher took a ball off his toe at one point. PA
  • Wilfried Zaha - 9: After a slow start, the Ivory Coast international delivered a good cross that wasn’t attacked and did well to beat Emerson for Gallagher’s chance. Was booked for his reaction after being fouled by Japhet Tanganga, but showed a cool head to score from the penalty spot and set up Odsonne Edouard for his debut goal. Getty
    Wilfried Zaha - 9: After a slow start, the Ivory Coast international delivered a good cross that wasn’t attacked and did well to beat Emerson for Gallagher’s chance. Was booked for his reaction after being fouled by Japhet Tanganga, but showed a cool head to score from the penalty spot and set up Odsonne Edouard for his debut goal. Getty
  • SUBS: Luka Milivojevic - (On for Kouyate, 67’) - 7: Played a wonderful pass to start the move for Palace’s third. PA
    SUBS: Luka Milivojevic - (On for Kouyate, 67’) - 7: Played a wonderful pass to start the move for Palace’s third. PA
  • Odsonne Edouard - (On for Benteke 83’) 9: In a sensational debut, Edouard had two chances and managed to score twice. Michael Olise - (On for Ayew 87’) N/A: Did well to run at Davies in build-up to Palace’s third. Reuters
    Odsonne Edouard - (On for Benteke 83’) 9: In a sensational debut, Edouard had two chances and managed to score twice. Michael Olise - (On for Ayew 87’) N/A: Did well to run at Davies in build-up to Palace’s third. Reuters
  • TOTTENHAM RATINGS: Hugo Lloris - 5: The Frechman’s distribution was terrible at the start, but he made a good punch under pressure and did well to deny Gallagher’s second attempt near the end of the first half. Was beaten from the penalty spot and didn’t have a chance of stopping Edouard’s goals. AFP
    TOTTENHAM RATINGS: Hugo Lloris - 5: The Frechman’s distribution was terrible at the start, but he made a good punch under pressure and did well to deny Gallagher’s second attempt near the end of the first half. Was beaten from the penalty spot and didn’t have a chance of stopping Edouard’s goals. AFP
  • Emerson Royal - 4: Had a solid start, but Zaha started getting the better of him as game went on and the Brazilian was beaten too easily for the Gallagher chance. Ivory Coast international also got away from him for Palace’s second and he left too much space behind for the third. AP
    Emerson Royal - 4: Had a solid start, but Zaha started getting the better of him as game went on and the Brazilian was beaten too easily for the Gallagher chance. Ivory Coast international also got away from him for Palace’s second and he left too much space behind for the third. AP
  • Japhet Tanganga - 4: Got himself booked for blatantly fouling Zaha and, moments after making a superb recovery clearance, got a second yellow for a reckless challenge on Ayew. He’d been brilliant beforehand, but the defender’s game will be remembered for a rash five-minute period. Getty
    Japhet Tanganga - 4: Got himself booked for blatantly fouling Zaha and, moments after making a superb recovery clearance, got a second yellow for a reckless challenge on Ayew. He’d been brilliant beforehand, but the defender’s game will be remembered for a rash five-minute period. Getty
  • Eric Dier - 6: Was forced off after just 12 minutes having picking up a knock during a challenge with Ayew and, after initially trying to run it off, limped off clearly in a lot of pain. Getty
    Eric Dier - 6: Was forced off after just 12 minutes having picking up a knock during a challenge with Ayew and, after initially trying to run it off, limped off clearly in a lot of pain. Getty
  • Sergio Reguilon - 7: One of Spurs’ better attacking outlets and defended well – making a great block to deny the first of Gallagher’s two shots at the end of the first half, then making a sensational headed clearance off the line after the break. Getty
    Sergio Reguilon - 7: One of Spurs’ better attacking outlets and defended well – making a great block to deny the first of Gallagher’s two shots at the end of the first half, then making a sensational headed clearance off the line after the break. Getty
  • Pierre-Emile Hojbjerg - 5: Should have done better when the ball fell to him on the edge of the box after Gallagher’s mistake, but made a good block to stop Zaha shot. Reuters
    Pierre-Emile Hojbjerg - 5: Should have done better when the ball fell to him on the edge of the box after Gallagher’s mistake, but made a good block to stop Zaha shot. Reuters
  • Oliver Skipp - 4: Made some poor passes, including one that was overhit to Kane, and looked off the pace for large periods. AP
    Oliver Skipp - 4: Made some poor passes, including one that was overhit to Kane, and looked off the pace for large periods. AP
  • Harry Winks - 4: His passing was often so tame, as encapsulated by a poor cross that harmlessly floated into Guaita’s hands. There was also a brilliant chance to release Emerson that was completely missed. Reuters
    Harry Winks - 4: His passing was often so tame, as encapsulated by a poor cross that harmlessly floated into Guaita’s hands. There was also a brilliant chance to release Emerson that was completely missed. Reuters
  • Lucas Moura - 6: Showed quick feet and good work rate and was the only Spurs player that looked threatening in the first half. His shot shortly after the break was easy for Guaita to deal with. Booked for throwing the ball away in frustration. Reuters
    Lucas Moura - 6: Showed quick feet and good work rate and was the only Spurs player that looked threatening in the first half. His shot shortly after the break was easy for Guaita to deal with. Booked for throwing the ball away in frustration. Reuters
  • Dele Alli - 5: It says a lot about how little he was involved that the midfielder’s most noteworthy moment of the first half was barging Kouyate over near the dugouts. While things didn’t get too much better in an attacking sense, the midfielder grafted and made a superb block to deny Ayew. Reuters
    Dele Alli - 5: It says a lot about how little he was involved that the midfielder’s most noteworthy moment of the first half was barging Kouyate over near the dugouts. While things didn’t get too much better in an attacking sense, the midfielder grafted and made a superb block to deny Ayew. Reuters
  • Harry Kane - 4: Was anonymous for pretty much the whole game and was so weak when challenged by Andersen. He didn’t get much service, but Spurs needed more from their talisman. Reuters
    Harry Kane - 4: Was anonymous for pretty much the whole game and was so weak when challenged by Andersen. He didn’t get much service, but Spurs needed more from their talisman. Reuters
  • SUB: Joe Rodon - (On for Dier, 12’) - 6: Settled in straight away, doing well to shield the ball out under pressure from Ayew and continued to battle. Made a brilliant block to deny Gallagher and did a good job of dealing with Benteke. Reuters
    SUB: Joe Rodon - (On for Dier, 12’) - 6: Settled in straight away, doing well to shield the ball out under pressure from Ayew and continued to battle. Made a brilliant block to deny Gallagher and did a good job of dealing with Benteke. Reuters
  • Ben Davies (On for Winks, 60’) - 3: Had a poor touch soon after coming on, then gave away the penalty after handling Gallagher’s cross and didn’t close Edouard down quickly enough for Palace’s second goal. Reuters
    Ben Davies (On for Winks, 60’) - 3: Had a poor touch soon after coming on, then gave away the penalty after handling Gallagher’s cross and didn’t close Edouard down quickly enough for Palace’s second goal. Reuters

Crystal Palace v Tottenham player ratings: Gallagher, Zaha and Edouard 9; Kane 4


  • English
  • Arabic

Odsonne Edouard scored twice on his debut to help Crystal Palace to a comprehensive 3-0 Premier League win over 10-man Tottenham Hotspur at Selhurst Park on Saturday.

Spurs centre back Japhet Tanganga was shown a second yellow card in the 58th minute for a foul on Jordan Ayew, five minutes after the defender was adjudged to have illegally blocked winger Wilfried Zaha.

Matters got worse for the visitors as Palace were awarded a penalty when Ben Davies handled from a Conor Gallagher cross in the 75th minute, and Zaha dispatched the spot-kick past Hugo Lloris.

Palace scored again six minutes from time through Edouard, who slotted home from Zaha's cross 27 seconds after coming on, and the Frenchman completed his dream debut in stoppage time following a slick team move.

Assessing the performances at Selhurst Park, Danny Lewis has provided his player ratings in the photo gallery above. To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

The Florida Project

Director: Sean Baker

Starring: Bria Vinaite, Brooklynn Prince, Willem Dafoe

Four stars

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Revival
Eminem
Interscope

The specs

Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder

Power: 220 and 280 horsepower

Torque: 350 and 360Nm

Transmission: eight-speed automatic

Price: from Dh136,521 VAT and Dh166,464 VAT 

On sale: now

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%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Sean%20Durkin%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Zac%20Efron%2C%20Jeremy%20Allen%20White%2C%20Harris%20Dickinson%2C%20Maura%20Tierney%2C%20Holt%20McCallany%2C%20Lily%20James%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%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

Company profile

Name: Tharb

Started: December 2016

Founder: Eisa Alsubousi

Based: Abu Dhabi

Sector: Luxury leather goods

Initial investment: Dh150,000 from personal savings

 

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

Adele: The Stories Behind The Songs
Caroline Sullivan
Carlton Books

The%20National%20selections
%3Cp%3E%3Cspan%20style%3D%22font-size%3A%2014px%3B%22%3E6pm%3A%20Go%20Soldier%20Go%3Cbr%3E6.35pm%3A%20Man%20Of%20Promise%3Cbr%3E7.10pm%3A%20Withering%3Cbr%3E7.45pm%3A%20Mawj%3Cbr%3E8.20pm%3A%20Falling%20Shadow%3Cbr%3E8.55pm%3A%20Law%20Of%20Peace%3Cbr%3E9.30pm%3A%20Naval%20Power%3Cbr%3E10.05pm%3A%20The%20Attorney%3C%2Fspan%3E%3C%2Fp%3E%0A
MATCH INFO

West Ham United 2 (Antonio 73', Ogbonna 90 5')

Tottenham Hotspur 3 (Son 36', Moura 42', Kane 49')

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

Other acts on the Jazz Garden bill

Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.

The biog

Favourite book: Homegoing by Yaa Gyasi

Favourite holiday destination: Spain

Favourite film: Bohemian Rhapsody

Favourite place to visit in the UAE: The beach or Satwa

Children: Stepdaughter Tyler 27, daughter Quito 22 and son Dali 19

Secret Pigeon Service: Operation Colomba, Resistance and the Struggle to Liberate Europe
Gordon Corera, Harper Collins

The specs

Engine: 2.0-litre 4-cylinder turbo hybrid

Transmission: eight-speed automatic

Power: 390bhp

Torque: 400Nm

Price: Dh340,000 ($92,579

COMPANY PROFILE
Name: ARDH Collective
Based: Dubai
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Sector: Sustainability
Total funding: Self funded
Number of employees: 4

Dunbar
Edward St Aubyn
Hogarth

Updated: September 11, 2021, 2:21 PM