• MANCHESTER UNITED PLAYER RATINGS: Dean Henderson – 7. One of the 11 changes to Solskjaer’s team and the goalkeeper’s first start of the season. Key block from Noble on 87. Better one from Bowen a minute later. Getty Images
    MANCHESTER UNITED PLAYER RATINGS: Dean Henderson – 7. One of the 11 changes to Solskjaer’s team and the goalkeeper’s first start of the season. Key block from Noble on 87. Better one from Bowen a minute later. Getty Images
  • Diogo Dalot – 6. First start at Old Trafford in two years. Got into threatening positions when attacking and shot wide after 56. Getty Images
    Diogo Dalot – 6. First start at Old Trafford in two years. Got into threatening positions when attacking and shot wide after 56. Getty Images
  • Eric Bailly – 6. Got in the way of West Ham’s first effort on target after six minutes and the best defender in the first half. AFP
    Eric Bailly – 6. Got in the way of West Ham’s first effort on target after six minutes and the best defender in the first half. AFP
  • Victor Lindelof - 6. Luckless for West Ham’s opener, but the side keep going behind in games and are doing little to change that pattern. It’s a worry. Reuters
    Victor Lindelof - 6. Luckless for West Ham’s opener, but the side keep going behind in games and are doing little to change that pattern. It’s a worry. Reuters
  • Alex Telles – 5. Awful start and well beaten in build-up to first goal. Poor in the first half. Hard for players like him to perform after no games, but equally he won’t be getting another start for a while on that performance. AFP
    Alex Telles – 5. Awful start and well beaten in build-up to first goal. Poor in the first half. Hard for players like him to perform after no games, but equally he won’t be getting another start for a while on that performance. AFP
  • Nemanja Matic – 5. The captain drove forward after 15 and set up Martial. Kneed Coufal after 57 and got away with it. Had a taste for it as he left his foot in another rival. Fortunate not to be cautioned. PA
    Nemanja Matic – 5. The captain drove forward after 15 and set up Martial. Kneed Coufal after 57 and got away with it. Had a taste for it as he left his foot in another rival. Fortunate not to be cautioned. PA
  • Donny Van de Beek – 6. Nowhere for the first goal as he didn’t see the goalscorer Lanzini. Got the chance he wanted but his performances divide fans between those who think he’s an intelligent solution to any United midfield issues and those who consider him of limited value to the team. AFP
    Donny Van de Beek – 6. Nowhere for the first goal as he didn’t see the goalscorer Lanzini. Got the chance he wanted but his performances divide fans between those who think he’s an intelligent solution to any United midfield issues and those who consider him of limited value to the team. AFP
  • Jesse Lingard – 7. Best player in first half and tested Areola from distance after 26. Before that, he’d been pulled back by shirt and shorts inside the area by Noble but no penalty was given. Couldn’t repeat weekend heroics and was brought off as West Ham won at Old Trafford for the first time since 2007. AFP
    Jesse Lingard – 7. Best player in first half and tested Areola from distance after 26. Before that, he’d been pulled back by shirt and shorts inside the area by Noble but no penalty was given. Couldn’t repeat weekend heroics and was brought off as West Ham won at Old Trafford for the first time since 2007. AFP
  • Juan Mata – 6. Started behind Martial and had a super effort which hit the crossbar after 12. Neat movement, beautiful technique but unable to get a breakthrough. Exit from the competition will reduce the number of games he’ll play for the rest of the season. Getty Images
    Juan Mata – 6. Started behind Martial and had a super effort which hit the crossbar after 12. Neat movement, beautiful technique but unable to get a breakthrough. Exit from the competition will reduce the number of games he’ll play for the rest of the season. Getty Images
  • Jadon Sancho – 6. Quick feet in first half, volleyed over after 50; shot blocked after 75 and some decent balls but still far too quiet and still to arrive as a United player. It’s still early days, mind. Foul by Dawson was missed. Getty Images
    Jadon Sancho – 6. Quick feet in first half, volleyed over after 50; shot blocked after 75 and some decent balls but still far too quiet and still to arrive as a United player. It’s still early days, mind. Foul by Dawson was missed. Getty Images
  • Anthony Martial – 4. Low effort deflected wide and then cut in and shot wide after 35. Poor in front of goal – like his fellow attackers as United lacked a cutting edge. He needs to get out of this slump. AFP
    Anthony Martial – 4. Low effort deflected wide and then cut in and shot wide after 35. Poor in front of goal – like his fellow attackers as United lacked a cutting edge. He needs to get out of this slump. AFP
  • SUBS: Mason Greenwood (61’) – 7. On for Mata and went to the right so Lingard could move more centrally. Had a shot saved within 20 seconds. Set up Lingard for a shot two minutes later. Ran at and beat players to liven his team up. Getty Images
    SUBS: Mason Greenwood (61’) – 7. On for Mata and went to the right so Lingard could move more centrally. Had a shot saved within 20 seconds. Set up Lingard for a shot two minutes later. Ran at and beat players to liven his team up. Getty Images
  • Anthony Elanga (72’) – 6. On for Telles. Young attacker involved in late chances. Reuters
    Anthony Elanga (72’) – 6. On for Telles. Young attacker involved in late chances. Reuters
  • Bruno Fernandes (72’) – 7. On for Lingard to try and save the game. Shot wide after 77 and superb recovery tackle after 80. AP Photo
    Bruno Fernandes (72’) – 7. On for Lingard to try and save the game. Shot wide after 77 and superb recovery tackle after 80. AP Photo
  • WEST HAM PLAYER RATINGS: Alphonse Areola – 8. Didn’t look anywhere near Mata’s curling strike that hammered the bar, but his flying leap was spectacular. Forced into a good save to keep out a dipping effort from Lingard before denying Greenwood with a smart block, but not tested anywhere near as much as he should have been considering that the wasteful hosts had 27 shots. Getty Images
    WEST HAM PLAYER RATINGS: Alphonse Areola – 8. Didn’t look anywhere near Mata’s curling strike that hammered the bar, but his flying leap was spectacular. Forced into a good save to keep out a dipping effort from Lingard before denying Greenwood with a smart block, but not tested anywhere near as much as he should have been considering that the wasteful hosts had 27 shots. Getty Images
  • Ryan Fredericks – 7. Embarrassed Telles when he skipped away from the full-back before dragging the ball into the path of Lanzini who duly converted. He picked up an injury after stepping into a divot on the playing surface and had to be withdrawn. Getty Images
    Ryan Fredericks – 7. Embarrassed Telles when he skipped away from the full-back before dragging the ball into the path of Lanzini who duly converted. He picked up an injury after stepping into a divot on the playing surface and had to be withdrawn. Getty Images
  • Craig Dawson - 8. Completely taken out of the game by Matic’s driving run into the box combined with Martial’s intelligent run in behind as West Ham wobbled just a little after a bright start. Much better after the break and he provided an unyielding barrier against a barrage of United attacks. The experienced figure his side needed. AP
    Craig Dawson - 8. Completely taken out of the game by Matic’s driving run into the box combined with Martial’s intelligent run in behind as West Ham wobbled just a little after a bright start. Much better after the break and he provided an unyielding barrier against a barrage of United attacks. The experienced figure his side needed. AP
  • Issa Dio - 8. Like Dawson alongside him, he looked far from comfortable as United ramped up the intensity in a brutal first-half spell but was a rock after the interval. Halted Lingard with a beautiful sliding challenge early in the second half before later hurling himself in front of a vicious long-range effort from the same man. Won plenty of aerial battles for good measure to help his side over the line. Getty Images
    Issa Dio - 8. Like Dawson alongside him, he looked far from comfortable as United ramped up the intensity in a brutal first-half spell but was a rock after the interval. Halted Lingard with a beautiful sliding challenge early in the second half before later hurling himself in front of a vicious long-range effort from the same man. Won plenty of aerial battles for good measure to help his side over the line. Getty Images
  • Ben Johnson - 6. Did well to get tight to the Dalot who was charging in at the far post and his presence alone may have done just about enough to put off the Argentinian who looked like he had a tap-in. A tough night for the 21-year-old, but he produced a decent display and earned his clean sheet. Getty Images
    Ben Johnson - 6. Did well to get tight to the Dalot who was charging in at the far post and his presence alone may have done just about enough to put off the Argentinian who looked like he had a tap-in. A tough night for the 21-year-old, but he produced a decent display and earned his clean sheet. Getty Images
  • Alex Kral - 7. Another loanee, the man from Spartak Moscow couldn’t find the spark he was looking for as his pulled effort towards the far post was deflected behind, although the ball looked to be drifting comfortably wide anyway. A hard-working display in the middle from the latest addition to West ham’s Czech contingent. Getty Images
    Alex Kral - 7. Another loanee, the man from Spartak Moscow couldn’t find the spark he was looking for as his pulled effort towards the far post was deflected behind, although the ball looked to be drifting comfortably wide anyway. A hard-working display in the middle from the latest addition to West ham’s Czech contingent. Getty Images
  • Mark Noble, 6 - Usually gritty, sometimes ugly, but always effective. The Hammers’ stalwart was given the chance to redeem himself after last-gasp penalty pain in the Premier League at the weekend. Missed a sitter in the dying embers when he passed the ball into the body of a grateful Henderson after more great work from Jarrod Bowen, but he won’t care about that now. Reuters
    Mark Noble, 6 - Usually gritty, sometimes ugly, but always effective. The Hammers’ stalwart was given the chance to redeem himself after last-gasp penalty pain in the Premier League at the weekend. Missed a sitter in the dying embers when he passed the ball into the body of a grateful Henderson after more great work from Jarrod Bowen, but he won’t care about that now. Reuters
  • Andriy Yarmolenko, 8 - Beat Telles for power and pace in an early duel which revealed a weakness that the visitors looked to exploit at every opportunity. His pull-back was into a dangerous area too, but Bowen scuffed his shot wide. He wasn’t far away from a trademark screamer either with a left-footed piledriver that flew past the left post. PA
    Andriy Yarmolenko, 8 - Beat Telles for power and pace in an early duel which revealed a weakness that the visitors looked to exploit at every opportunity. His pull-back was into a dangerous area too, but Bowen scuffed his shot wide. He wasn’t far away from a trademark screamer either with a left-footed piledriver that flew past the left post. PA
  • Manuel Lanzini, 7 - Like Yarmolenko, the 28-year-old is another steady player to have within your ranks when the fixtures are coming thick and fast and he showed his worth again to calmly stroke the ball into Henderson’s bottom right-hand corner to open the scoring. Withdrawn midway through the second half as he became his side's second casualty of the night. AP Photo
    Manuel Lanzini, 7 - Like Yarmolenko, the 28-year-old is another steady player to have within your ranks when the fixtures are coming thick and fast and he showed his worth again to calmly stroke the ball into Henderson’s bottom right-hand corner to open the scoring. Withdrawn midway through the second half as he became his side's second casualty of the night. AP Photo
  • Arthur Masuaku, 6 – A quiet first half, although he produced an impressive driving run before slipping the ball towards Bowen and nicked the ball off Lingard to halt a dangerous United counter-attack. Stole back possession from the restart only to give the ball straight back to Mata, but the move broke down. Steady, but not emphatic and he was withdrawn for the final 20 minutes. Getty Images
    Arthur Masuaku, 6 – A quiet first half, although he produced an impressive driving run before slipping the ball towards Bowen and nicked the ball off Lingard to halt a dangerous United counter-attack. Stole back possession from the restart only to give the ball straight back to Mata, but the move broke down. Steady, but not emphatic and he was withdrawn for the final 20 minutes. Getty Images
  • Jarrod Bowen, 8 - The former Hull City man must have expected the net to bulge when he took aim inside three minutes, but he scuffed his effort wide. He never seemed to stop running and worked the channels superbly in a tireless display that kept the United defenders on their toes. Reuters
    Jarrod Bowen, 8 - The former Hull City man must have expected the net to bulge when he took aim inside three minutes, but he scuffed his effort wide. He never seemed to stop running and worked the channels superbly in a tireless display that kept the United defenders on their toes. Reuters
  • SUBS: Vladimír Coufal (17'), 7 - Replaced Fredericks and was given a torrid time early on as he struggled to contain the energy of a United attack, although he looked to have put one on a plate for Bowed at the other end with an excellent low first-time cross, but the flag went up. More assured after the break and provided another vital experienced head. Getty Images
    SUBS: Vladimír Coufal (17'), 7 - Replaced Fredericks and was given a torrid time early on as he struggled to contain the energy of a United attack, although he looked to have put one on a plate for Bowed at the other end with an excellent low first-time cross, but the flag went up. More assured after the break and provided another vital experienced head. Getty Images
  • Nikola Vlasic (69') , 6 - Replaced Lanzini and did well to cut out a dangerous pass in the final third before racing upfield to relieve the pressure to give his back four a welcome breather, but otherwise didn’t have too much opportunity to showcase his ability. PA
    Nikola Vlasic (69') , 6 - Replaced Lanzini and did well to cut out a dangerous pass in the final third before racing upfield to relieve the pressure to give his back four a welcome breather, but otherwise didn’t have too much opportunity to showcase his ability. PA
  • Pablo Fornals (69'), 7 - Replaced Masuaku only to spend the best part of 20 minutes defending, but he did well and he produced a sensational nutmeg that will give Sancho nightmares. Getty Images
    Pablo Fornals (69'), 7 - Replaced Masuaku only to spend the best part of 20 minutes defending, but he did well and he produced a sensational nutmeg that will give Sancho nightmares. Getty Images

Manchester United v West Ham player ratings: Lingard 7, Martial 4; Yarmolenko 8, Lanzini 7


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Manchester United crashed out of the League Cup as West Ham avenged their painful loss to Ole Gunnar Solskjaer's side with a 1-0 win at Old Trafford on Wednesday.

The Hammers suffered a gut-wrenching 2-1 defeat against United in the Premier League on Sunday when David De Gea saved Mark Noble's stoppage-time penalty after Jesse Lingard's late winner.

But David Moyes' men got a measure of revenge three days later as Manuel Lanzini's first half goal dumped United out in the third round.

Solskjaer made 11 changes and Moyes opted for 10 alterations, with West Ham's understudies making the most of their moment in the spotlight.

Ryan Fredericks ghosted past Alex Telles and cut back for Lanzini to sweep past United goalkeeper Dean Henderson in the ninth minute.

That was enough for Moyes to secure a first win over United since they sacked the Scot after less than a season in charge in 2014.

It was also West Ham's first victory at Old Trafford since 2007, earning them a home tie against holders Manchester City in the last 16.

In the photo gallery above, Andy Mitten and Liam Wheeler have provided their player ratings for Manchester United and West Ham respectively.

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

Company%20Profile
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LIVING IN...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

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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Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

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.

'Laal Kaptaan'

Director: Navdeep Singh

Stars: Saif Ali Khan, Manav Vij, Deepak Dobriyal, Zoya Hussain

Rating: 2/5

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If you go

The flights

There are direct flights from Dubai to Sofia with FlyDubai (www.flydubai.com) and Wizz Air (www.wizzair.com), from Dh1,164 and Dh822 return including taxes, respectively.

The trip

Plovdiv is 150km from Sofia, with an hourly bus service taking around 2 hours and costing $16 (Dh58). The Rhodopes can be reached from Sofia in between 2-4hours.

The trip was organised by Bulguides (www.bulguides.com), which organises guided trips throughout Bulgaria. Guiding, accommodation, food and transfers from Plovdiv to the mountains and back costs around 170 USD for a four-day, three-night trip.

 

THE BIO: Martin Van Almsick

Hometown: Cologne, Germany

Family: Wife Hanan Ahmed and their three children, Marrah (23), Tibijan (19), Amon (13)

Favourite dessert: Umm Ali with dark camel milk chocolate flakes

Favourite hobby: Football

Breakfast routine: a tall glass of camel milk

UAE currency: the story behind the money in your pockets
GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

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%3Cul%3E%0A%3Cli%3EThe%20loss%20of%20sodium%20chloride%20in%20our%20sweat%20can%20lead%20to%20confusion%20and%20an%20altered%20mental%20status%20and%20slurred%20speech%3C%2Fli%3E%0A%3Cli%3EBody%20temperature%20above%2039%C2%B0C%3C%2Fli%3E%0A%3Cli%3EHot%2C%20dry%20and%20red%20or%20damp%20skin%20can%20indicate%20heatstroke%3C%2Fli%3E%0A%3Cli%3EA%20faster%20pulse%20than%20usual%3C%2Fli%3E%0A%3Cli%3EDizziness%2C%20nausea%20and%20headaches%20are%20also%20signs%20of%20overheating%3C%2Fli%3E%0A%3Cli%3EIn%20extreme%20cases%2C%20victims%20can%20lose%20consciousness%20and%20require%20immediate%20medical%20attention%3C%2Fli%3E%0A%3C%2Ful%3E%0A
What is a calorie?

A food calorie, or kilocalorie, is a measure of nutritional energy generated from what is consumed.

One calorie, is the amount of heat needed to raise the temperature of 1 kilogram of water by 1°C.

A kilocalorie represents a 1,000 true calories of energy.

Energy density figures are often quoted as calories per serving, with one gram of fat in food containing nine calories, and a gram of protein or carbohydrate providing about four.

Alcohol contains about seven calories a gram. 

JERSEY INFO

Red Jersey
General Classification: worn daily, starting from Stage 2, by the leader of the General Classification by time.
Green Jersey
Points Classification: worn daily, starting from Stage 2, by the fastest sprinter, who has obtained the best positions in each stage and intermediate sprints.
White Jersey
Young Rider Classification: worn daily, starting from Stage 2, by the best young rider born after January 1, 1995 in the overall classification by time (U25).
Black Jersey
Intermediate Sprint Classification: worn daily, starting from Stage 2, by the rider who has gained the most Intermediate Sprint Points.

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The National's picks

4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young

Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

TO%20CATCH%20A%20KILLER
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UAE and Russia in numbers

UAE-Russia ties stretch back 48 years

Trade between the UAE and Russia reached Dh12.5 bn in 2018

More than 3,000 Russian companies are registered in the UAE

Around 40,000 Russians live in the UAE

The number of Russian tourists travelling to the UAE will increase to 12 percent to reach 1.6 million in 2023

Royal Birkdale Golf Course

Location: Southport, Merseyside, England

Established: 1889

Type: Private

Total holes: 18

Updated: September 23, 2021, 4:44 AM