Manchester United claimed a dramatic late win against West Ham on Sunday to extend their unbeaten start to the Premier League season as David de Gea saved an injury-time penalty after Jesse Lingard struck the winner against his former club.
West Ham took the lead after half an hour through Said Benrahma's deflected effort before Cristiano Ronaldo levelled five minutes later with his fourth United goal in three games since returning to the club.
United proceeded to take control and amassed 10 shots on target throughout the match, although West Ham still posed a danger and had several chances to retake the lead.
However, it was substitute Lingard, who spent a successful loan spell at West Ham during the second half of last season, who broke the deadlock with a fine curling finish in the final minute of regular time.
"I got a brilliant reception. I had a good time here but I have to move on with Man United and do my best with Man United," Lingard said.
Ronaldo thought he had earned a penalty moments later when he was brought down in the penalty area by West Ham defender Kurt Zouma, but referee Martin Atkinson and VAR waved off the Portuguese striker's appeals.
West Ham immediately went down the other end of the pitch and were given the chance to snatch a draw when the hosts were awarded a penalty after Andriy Yarmolenko's cross hit United defender Luke Shaw's arm. West Ham captain Mark Noble was introduced off the bench to take the spot kick but saw his effort firmly saved by De Gea.
"A massive three points for us. Going through my head was 'save the ball'," De Gea said. "It was a really tough game, both teams had good chances, again a great goal from Jesse.
"It is a massive three points. In the dressing room we said the three points were the most important thing."
The Spaniard's save ended West Ham's unbeaten start to the season and ensured an ideal response from United following Tuesday's shock defeat to Young Boys in their Champions League group opener, when Lingard gifted the Swiss club the winning goal.
"We all feel sorry for him, this is football and you have to accept it," West Ham defender Angelo Ogbonna said of Noble's penalty miss. "He is experienced enough to take any penalty, the next one he will score for sure."
In Sunday's other game, Brighton & Hove Albion maintained their superb start to the season with a 2-1 win over Leicester City.
Neal Maupay opened the scoring in the first half at the Amex Stadium from the penalty spot and Danny Welbeck doubled the hosts' lead with a glancing header shortly after the break. Jamie Vardy halved the deficit shortly after the hour mark but Brighton held on for their fourth win in five matches.
if you go
The flights
Emirates have direct flights from Dubai to Glasgow from Dh3,115. Alternatively, if you want to see a bit of Edinburgh first, then you can fly there direct with Etihad from Abu Dhabi.
The hotel
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Located in the heart of Mackintosh's Glasgow, the Dakota Deluxe is perhaps the most refined hotel anywhere in the city. Doubles from Dh850
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Events and tours
There are various Mackintosh specific events throughout 2018 – for more details and to see a map of his surviving designs see glasgowmackintosh.com
For walking tours focussing on the Glasgow Style, see the website of the Glasgow School of Art.
More information
For ideas on planning a trip to Scotland, visit www.visitscotland.com
WRESTLING HIGHLIGHTS
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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Essentials
The flights
Emirates and Etihad fly direct from the UAE to Geneva from Dh2,845 return, including taxes. The flight takes 6 hours.
The package
Clinique La Prairie offers a variety of programmes. A six-night Master Detox costs from 14,900 Swiss francs (Dh57,655), including all food, accommodation and a set schedule of medical consultations and spa treatments.
