• MANCHESTER UNITED PLAYER RATINGS: Dean Henderson – 6. Little to do in a first half where United had 70 per cent possession and 12 shots to Boro’s one. Then a super right-handed save from Crooks on 55 in a far more open, hectic, entertaining, cup game. Another key save on 115 from Connolly. Nearly got to second penalty of shootout. No saves from eight in the shootout. Reuters
    MANCHESTER UNITED PLAYER RATINGS: Dean Henderson – 6. Little to do in a first half where United had 70 per cent possession and 12 shots to Boro’s one. Then a super right-handed save from Crooks on 55 in a far more open, hectic, entertaining, cup game. Another key save on 115 from Connolly. Nearly got to second penalty of shootout. No saves from eight in the shootout. Reuters
  • Diogo Dalot – 7. In his best moment as a United player since moving to Old Trafford in 2018. Got forward beyond his man, made key passes and had an incredible 150 touches. Make that 151 with his penalty. AP
    Diogo Dalot – 7. In his best moment as a United player since moving to Old Trafford in 2018. Got forward beyond his man, made key passes and had an incredible 150 touches. Make that 151 with his penalty. AP
  • Harry Maguire – 7. Cut out a rare serious Boro attack on 32. Ball sailed over his head before Boro’s equaliser. Booed for passing the ball back to his goalkeeper in 119th minute. Took second penalty. Buried it in the corner. Getty
    Harry Maguire – 7. Cut out a rare serious Boro attack on 32. Ball sailed over his head before Boro’s equaliser. Booed for passing the ball back to his goalkeeper in 119th minute. Took second penalty. Buried it in the corner. Getty
  • Raphael Varane – 7. Comfortable and unflappable against Boro’s attack in the first half when he won everything in the air. Less assured in the second – what was he doing for Boro’s equaliser? AFP
    Raphael Varane – 7. Comfortable and unflappable against Boro’s attack in the first half when he won everything in the air. Less assured in the second – what was he doing for Boro’s equaliser? AFP
  • Luke Shaw – 7. Back after an absence and set up Ronaldo’s overhead kick after five mins, then played the ball to Ronaldo which led to the penalty. Efficient in the air against the taller Sporar. Beautiful ball to Sancho on 52. Nowhere for Boro’s equaliser but continued to push forward and attack and touched the ball more than any player on the pitch – 154 times. Tired in extra time. AFP
    Luke Shaw – 7. Back after an absence and set up Ronaldo’s overhead kick after five mins, then played the ball to Ronaldo which led to the penalty. Efficient in the air against the taller Sporar. Beautiful ball to Sancho on 52. Nowhere for Boro’s equaliser but continued to push forward and attack and touched the ball more than any player on the pitch – 154 times. Tired in extra time. AFP
  • Scott McTominay – 6. Strong alongside Pogba in the first half, less so in the second as Boro grew stronger in the middle. Took the sixth penalty of the shootout. Scored. PA
    Scott McTominay – 6. Strong alongside Pogba in the first half, less so in the second as Boro grew stronger in the middle. Took the sixth penalty of the shootout. Scored. PA
  • Paul Pogba – 7. First game back after injury and straight into the side. Grew into the game. Brought down for an 18th minute penalty. Won the ball back which led to United’s opener. Tried to win it back again in a 41st minute challenge and was booked. Reuters
    Paul Pogba – 7. First game back after injury and straight into the side. Grew into the game. Brought down for an 18th minute penalty. Won the ball back which led to United’s opener. Tried to win it back again in a 41st minute challenge and was booked. Reuters
  • Jadon Sancho – 7. Hit the crossbar in the first minute, then scored the opener after 25, cutting in from the left and hitting the ball with his left foot. Set up Rashford on 52. Got behind his man, combined well with those around him and looked confident. Encouraging – less so when he asked to come off. AP
    Jadon Sancho – 7. Hit the crossbar in the first minute, then scored the opener after 25, cutting in from the left and hitting the ball with his left foot. Set up Rashford on 52. Got behind his man, combined well with those around him and looked confident. Encouraging – less so when he asked to come off. AP
  • Bruno Fernandes – 8. Followed up Sancho’s first minute strike against the crossbar in vain. Hit a long ball to Sancho to set up the opener. Broke from his own half to set up Ronaldo on 28, then Ronaldo a minute later and again on 32 in an excellent first half. Stole the ball on 71…and hit the post when he should have scored. Hit a weak shot wide on 76. Took fifth penalty of shootout. Scored. PA
    Bruno Fernandes – 8. Followed up Sancho’s first minute strike against the crossbar in vain. Hit a long ball to Sancho to set up the opener. Broke from his own half to set up Ronaldo on 28, then Ronaldo a minute later and again on 32 in an excellent first half. Stole the ball on 71…and hit the post when he should have scored. Hit a weak shot wide on 76. Took fifth penalty of shootout. Scored. PA
  • Marcus Rashford – 6. Chased hard in the first half on the right. Mishit a pass out of play, blasted a 39th minute shot over and a 40th minute one at Lumley. A goal was offside. More of the same in the second half. Couldn’t fault the effort, but the end product was lacking. AFP
    Marcus Rashford – 6. Chased hard in the first half on the right. Mishit a pass out of play, blasted a 39th minute shot over and a 40th minute one at Lumley. A goal was offside. More of the same in the second half. Couldn’t fault the effort, but the end product was lacking. AFP
  • Cristiano Ronaldo – 6. Overhead kick on five hit the target, unlike his 18th minute penalty which went wide. Smashed ball into side netting on 53. Ten shots in total. The player with the next most shots was Rashford with six. Took the fourth penalty in shoot out. Buried it. Reuters
    Cristiano Ronaldo – 6. Overhead kick on five hit the target, unlike his 18th minute penalty which went wide. Smashed ball into side netting on 53. Ten shots in total. The player with the next most shots was Rashford with six. Took the fourth penalty in shoot out. Buried it. Reuters
  • SUBS: Fred – 7. (Pogba 81'). Neat and made a difference. Crossed to Elanga on 92 and shot well wide from the edge of the area on 105. Took the third penalty. Scored as he always does in shootouts. AFP
    SUBS: Fred – 7. (Pogba 81'). Neat and made a difference. Crossed to Elanga on 92 and shot well wide from the edge of the area on 105. Took the third penalty. Scored as he always does in shootouts. AFP
  • Anthony Elanga – 5. (Rashford 81’). His best chance came when Fred set him up to head on target. Hit United’s eighth penalty over and Manchester United went out of the FA Cup. AFP
    Anthony Elanga – 5. (Rashford 81’). His best chance came when Fred set him up to head on target. Hit United’s eighth penalty over and Manchester United went out of the FA Cup. AFP
  • Phil Jones – 6. (Varane 91’). Poor challenge to concede a 110th minute free-kick. AFP
    Phil Jones – 6. (Varane 91’). Poor challenge to concede a 110th minute free-kick. AFP
  • Juan Mata – 6 (Sancho 100’). Took the first penalty. Scored. Reuters
    Juan Mata – 6 (Sancho 100’). Took the first penalty. Scored. Reuters
  • MIDDLESBROUGH PLAYER RATINGS: Joe Lumley – 6. Got away with an early mix-up, gifting Fernandes the ball and letting Rashford’s shot go through his arms. He’ll claim his mind games worked against Ronaldo for the penalty miss. A deflected shot went through his arms for the goal. Made some vital saves in extra time, tipping McTominay’s header over. Came closing to saving several penalties in the shootout. AFP
    MIDDLESBROUGH PLAYER RATINGS: Joe Lumley – 6. Got away with an early mix-up, gifting Fernandes the ball and letting Rashford’s shot go through his arms. He’ll claim his mind games worked against Ronaldo for the penalty miss. A deflected shot went through his arms for the goal. Made some vital saves in extra time, tipping McTominay’s header over. Came closing to saving several penalties in the shootout. AFP
  • Isaiah Jones – 6. Unlucky to see Sancho’s shot flick off his boot and into the net. Had a calamitous moment where he took out his own man, then couldn’t make the most of a good opening after nice Middlesbrough play. Played a brilliant ball to Watmore for the equaliser. AFP
    Isaiah Jones – 6. Unlucky to see Sancho’s shot flick off his boot and into the net. Had a calamitous moment where he took out his own man, then couldn’t make the most of a good opening after nice Middlesbrough play. Played a brilliant ball to Watmore for the equaliser. AFP
  • Anfernee Dijksteel – 5. Unfortunate to take out Pogba for a penalty, but there was also a real lack of awareness shown on his part. Wasn’t afraid to carry the ball forward, although that did lead to some uncomfortable moments. AFP
    Anfernee Dijksteel – 5. Unfortunate to take out Pogba for a penalty, but there was also a real lack of awareness shown on his part. Wasn’t afraid to carry the ball forward, although that did lead to some uncomfortable moments. AFP
  • Dael Fry – 8. Got in Lumley’s way for the early mix-up but recovered to block Ronaldo’s shot and deal with balls behind the defence well. Made plenty of important interventions and came out on top in various 50/50 situations. Held Ronaldo up superbly when he threatened to get through in extra time. Whipped his penalty into the side netting with aplomb. Getty Images
    Dael Fry – 8. Got in Lumley’s way for the early mix-up but recovered to block Ronaldo’s shot and deal with balls behind the defence well. Made plenty of important interventions and came out on top in various 50/50 situations. Held Ronaldo up superbly when he threatened to get through in extra time. Whipped his penalty into the side netting with aplomb. Getty Images
  • Paddy McNair – 6. Middlesbrough’s defensive line was awful at times in the first half, and McNair’s positioning was terrible for the opener. He also failed to think quickly enough on various occasions in the first half. Showed improvements after half time and rose brilliantly to knock the ball down for Connolly late on. Sent Henderson the wrong way with his penalty. Getty Images
    Paddy McNair – 6. Middlesbrough’s defensive line was awful at times in the first half, and McNair’s positioning was terrible for the opener. He also failed to think quickly enough on various occasions in the first half. Showed improvements after half time and rose brilliantly to knock the ball down for Connolly late on. Sent Henderson the wrong way with his penalty. Getty Images
  • Neil Taylor – 5. Lucky Fernandes missed after playing him onside while standing miles behind the rest of his defensive teammates. He often wanted too long on the ball in the first half. Struggled to keep up with United’s attackers but was resilient. AFP
    Neil Taylor – 5. Lucky Fernandes missed after playing him onside while standing miles behind the rest of his defensive teammates. He often wanted too long on the ball in the first half. Struggled to keep up with United’s attackers but was resilient. AFP
  • Matt Crooks – 7. Looked off the pace in the early stages but grew into the game and made some brilliant defensive interventions. Saw a shot saved well by Henderson, then got on the scoresheet after getting into the box well a few times. Getty Images
    Matt Crooks – 7. Looked off the pace in the early stages but grew into the game and made some brilliant defensive interventions. Saw a shot saved well by Henderson, then got on the scoresheet after getting into the box well a few times. Getty Images
  • Jonny Howson – 6. Played a nice ball through to Balogun and showed intelligence to nip in and steal the ball away at times. However, there were occasions where he struggled to keep up with the pace of the game. Lucky to see Fernandes hit the post after being beaten to the ball. Confidently converted his penalty. PA
    Jonny Howson – 6. Played a nice ball through to Balogun and showed intelligence to nip in and steal the ball away at times. However, there were occasions where he struggled to keep up with the pace of the game. Lucky to see Fernandes hit the post after being beaten to the ball. Confidently converted his penalty. PA
  • Marcus Tavernier – 8. Put in plenty of good defensive work and used the ball well when he had it. Pickpocketed Pogba in the incident that led to the Frenchman’s yellow card and cut the hosts open to create Crooks’ chance. Booked for pulling back Pogba. Made a brilliant tackle to deny Fernandes and a vital header in the final seconds. Emphatically sent his penalty into the top corner. Getty Images
    Marcus Tavernier – 8. Put in plenty of good defensive work and used the ball well when he had it. Pickpocketed Pogba in the incident that led to the Frenchman’s yellow card and cut the hosts open to create Crooks’ chance. Booked for pulling back Pogba. Made a brilliant tackle to deny Fernandes and a vital header in the final seconds. Emphatically sent his penalty into the top corner. Getty Images
  • Andraz Sporar – 5. Looked weak and ineffective for large periods of the first half. Seemed to grow in confidence during the second period and was unlucky to be denied by Maguire. Sent a wild shot harmlessly wide in the 90th minute. Getty Images
    Andraz Sporar – 5. Looked weak and ineffective for large periods of the first half. Seemed to grow in confidence during the second period and was unlucky to be denied by Maguire. Sent a wild shot harmlessly wide in the 90th minute. Getty Images
  • Folarin Balogun – 5. Showed plenty of willing but was guilty of trying to do too much with the ball at times – though he didn’t get much service. Hit his shot over the crossbar from a promising position and couldn’t quite find Tavernier in the box. AP
    Folarin Balogun – 5. Showed plenty of willing but was guilty of trying to do too much with the ball at times – though he didn’t get much service. Hit his shot over the crossbar from a promising position and couldn’t quite find Tavernier in the box. AP
  • SUBS: Duncan Watmore (Balogun, 62’) – 7. Set up Crooks for the equaliser despite controversy around the ball hitting his hand. Showed plenty of energy and completely changed the game, fizzing a ball to the back post that couldn’t find Connolly. Converted his penalty brilliantly at the start of sudden death. Getty Images
    SUBS: Duncan Watmore (Balogun, 62’) – 7. Set up Crooks for the equaliser despite controversy around the ball hitting his hand. Showed plenty of energy and completely changed the game, fizzing a ball to the back post that couldn’t find Connolly. Converted his penalty brilliantly at the start of sudden death. Getty Images
  • Martin Payero (Crooks, 78’) – 6. Showed discipline after coming off the bench and had some good touches. Made a great burst forward that resulted in Watmore’s ball flashing past the post. His penalty crept under Henderson. Getty Images
    Martin Payero (Crooks, 78’) – 6. Showed discipline after coming off the bench and had some good touches. Made a great burst forward that resulted in Watmore’s ball flashing past the post. His penalty crept under Henderson. Getty Images
  • Aaron Connolly (Sporar, FT) – 5. Gave the ball away cheaply moments after coming on then wasn’t able to get on the end of Watmore’s ball to the back post. Was busy and used his body well at times but was left frustrated when his flick was saved (no match photo available). Getty Images
    Aaron Connolly (Sporar, FT) – 5. Gave the ball away cheaply moments after coming on then wasn’t able to get on the end of Watmore’s ball to the back post. Was busy and used his body well at times but was left frustrated when his flick was saved (no match photo available). Getty Images
  • Lee Peltier (Taylor, FT) – 6. Put in a disciplined display and was combative when required. Sent an unstoppable penalty just under the crossbar. Reuters
    Lee Peltier (Taylor, FT) – 6. Put in a disciplined display and was combative when required. Sent an unstoppable penalty just under the crossbar. Reuters
  • Sol Bamba (Jones, 118’) – N/R. Came on due to Jones getting injured and helped to ensure the game went to penalties, then smashed his spot kick into the bottom corner with nerves of steel. Getty Images
    Sol Bamba (Jones, 118’) – N/R. Came on due to Jones getting injured and helped to ensure the game went to penalties, then smashed his spot kick into the bottom corner with nerves of steel. Getty Images

Man United v Middlesbrough player ratings: Fernandes 8, Ronaldo 6; Tavernier 8, Balogun 5


  • English
  • Arabic

Manchester United suffered a shock FA Cup fourth round exit as Championship club Middlesbrough won 8-7 on penalties after a 1-1 draw at Old Trafford on Friday.

Ralf Rangnick's side crashed out after Anthony Elanga blazed his spot-kick over the bar in a nerve-jangling shootout.

Swedish teenager Elanga was the only player from either team to miss in the shootout, leaving the forward holding his head in disbelief as Middlesbrough celebrated their stunning victory.

Jadon Sancho had put United ahead in the first half, but Matt Crooks grabbed a controversial equaliser after the interval to set the stage for Middlesbrough's memorable upset.

Crooks' goal was allowed to stand despite Duncan Watmore controlling the ball with his hand before providing the assist.

Cristiano Ronaldo had missed a first half spot-kick for United, who have now lost seven of their last eight penalty shootouts, including last season's Europa League final against Villarreal.

United are without a major trophy in five years and their hopes of ending that drought are dwindling given their Premier League struggles and a tricky Champions League last 16 tie against Atletico Madrid.

Assessing the performances at Old Trafford, Andy Mitten has provided his player ratings for the United squad, while Danny Lewis gives his verdict on Middlesbrough.

To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

UAE tour of the Netherlands

UAE squad: Rohan Mustafa (captain), Shaiman Anwar, Ghulam Shabber, Mohammed Qasim, Rameez Shahzad, Mohammed Usman, Adnan Mufti, Chirag Suri, Ahmed Raza, Imran Haider, Mohammed Naveed, Amjad Javed, Zahoor Khan, Qadeer Ahmed
Fixtures:
Monday, 1st 50-over match
Wednesday, 2nd 50-over match
Thursday, 3rd 50-over match

MATCH INFO

Uefa Champions League, last-16, second leg (first-leg scores in brackets):

PSG (2) v Manchester United (0)

Midnight (Thursday), BeIN Sports

SPEC%20SHEET%3A%20APPLE%20M3%20MACBOOK%20AIR%20(13%22)
%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Apple%20M3%2C%208-core%20CPU%2C%20up%20to%2010-core%20CPU%2C%2016-core%20Neural%20Engine%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%2013.6-inch%20Liquid%20Retina%2C%202560%20x%201664%2C%20224ppi%2C%20500%20nits%2C%20True%20Tone%2C%20wide%20colour%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208%2F16%2F24GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStorage%3A%3C%2Fstrong%3E%20256%2F512GB%20%2F%201%2F2TB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20Thunderbolt%203%2FUSB-4%20(2)%2C%203.5mm%20audio%2C%20Touch%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%206E%2C%20Bluetooth%205.3%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%2052.6Wh%20lithium-polymer%2C%20up%20to%2018%20hours%2C%20MagSafe%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECamera%3A%3C%2Fstrong%3E%201080p%20FaceTime%20HD%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%20Support%20for%20Apple%20ProRes%2C%20HDR%20with%20Dolby%20Vision%2C%20HDR10%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAudio%3A%3C%2Fstrong%3E%204-speaker%20system%2C%20wide%20stereo%2C%20support%20for%20Dolby%20Atmos%2C%20Spatial%20Audio%20and%20dynamic%20head%20tracking%20(with%20AirPods)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Midnight%2C%20silver%2C%20space%20grey%2C%20starlight%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20MacBook%20Air%2C%2030W%2F35W%20dual-port%2F70w%20power%20adapter%2C%20USB-C-to-MagSafe%20cable%2C%202%20Apple%20stickers%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh4%2C599%3C%2Fp%3E%0A
Abu Dhabi GP schedule

Friday: First practice - 1pm; Second practice - 5pm

Saturday: Final practice - 2pm; Qualifying - 5pm

Sunday: Etihad Airways Abu Dhabi Grand Prix (55 laps) - 5.10pm

Who has lived at The Bishops Avenue?
  • George Sainsbury of the supermarket dynasty, sugar magnate William Park Lyle and actress Dame Gracie Fields were residents in the 1930s when the street was only known as ‘Millionaires’ Row’.
  • Then came the international super rich, including the last king of Greece, Constantine II, the Sultan of Brunei and Indian steel magnate Lakshmi Mittal who was at one point ranked the third richest person in the world.
  • Turkish tycoon Halis Torprak sold his mansion for £50m in 2008 after spending just two days there. The House of Saud sold 10 properties on the road in 2013 for almost £80m.
  • Other residents have included Iraqi businessman Nemir Kirdar, singer Ariana Grande, holiday camp impresario Sir Billy Butlin, businessman Asil Nadir, Paul McCartney’s former wife Heather Mills. 
Hunting park to luxury living
  • Land was originally the Bishop of London's hunting park, hence the name
  • The road was laid out in the mid 19th Century, meandering through woodland and farmland
  • Its earliest houses at the turn of the 20th Century were substantial detached properties with extensive grounds

 

RESULTS

6.30pm Handicap (TB) $68,000 (Dirt) 1,200m

Winner Canvassed, Par Dobbs (jockey), Doug Watson (trainer)

7.05pm Meydan Cup – Listed Handicap (TB) $88,000 (Turf) 2,810m

Winner Dubai Future, Frankie Dettori, Saeed bin Suroor

7.40pm UAE 2000 Guineas – Group 3 (TB) $125,000 (D) 1,600m

Winner Mouheeb, Ryan Curatolo, Nicholas Bachalard

8.15pm Firebreak Stakes – Group 3 (TB) $130,000 (D) 1,600m

Winner Secret Ambition, Tadhg O’Shea, Satish Seemar

9.50pm Meydan Classic – Conditions (TB) $$50,000 (T) 1,400m

Winner Topper Bill, Richard Mullen, Satish Seemar

9.25pm Dubai Sprint – Listed Handicap (TB) $88,000 (T) 1,200m

Winner Man Of Promise, William Buick, Charlie Appleby

The Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

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

Duminy's Test career in numbers

Tests 46; Runs 2,103; Best 166; Average 32.85; 100s 6; 50s 8; Wickets 42; Best 4-47

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
UAE currency: the story behind the money in your pockets

The Way It Was: My Life with Frank Sinatra by Eliot Weisman and Jennifer Valoppi
Hachette Books

TRAP

Starring: Josh Hartnett, Saleka Shyamalan, Ariel Donaghue

Director: M Night Shyamalan

Rating: 3/5

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Who is Allegra Stratton?

 

  • Previously worked at The Guardian, BBC’s Newsnight programme and ITV News
  • Took up a public relations role for Chancellor Rishi Sunak in April 2020
  • In October 2020 she was hired to lead No 10’s planned daily televised press briefings
  • The idea was later scrapped and she was appointed spokeswoman for Cop26
  • Ms Stratton, 41, is married to James Forsyth, the political editor of The Spectator
  • She has strong connections to the Conservative establishment
  • Mr Sunak served as best man at her 2011 wedding to Mr Forsyth
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

PROFILE OF HALAN

Started: November 2017

Founders: Mounir Nakhla, Ahmed Mohsen and Mohamed Aboulnaga

Based: Cairo, Egypt

Sector: transport and logistics

Size: 150 employees

Investment: approximately $8 million

Investors include: Singapore’s Battery Road Digital Holdings, Egypt’s Algebra Ventures, Uber co-founder and former CTO Oscar Salazar

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Uefa Nations League

League A:
Germany, Portugal, Belgium, Spain, France, England, Switzerland, Italy, Poland, Iceland, Croatia, Netherlands

League B:
Austria, Wales, Russia, Slovakia, Sweden, Ukraine, Republic of Ireland, Bosnia-Herzegovina, Northern Ireland, Denmark, Czech Republic, Turkey

League C:
Hungary, Romania, Scotland, Slovenia, Greece, Serbia, Albania, Norway, Montenegro, Israel, Bulgaria, Finland, Cyprus, Estonia, Lithuania

League D:
Azerbaijan, Macedonia, Belarus, Georgia, Armenia, Latvia, Faroe Islands, Luxembourg, Kazakhstan, Moldova, Liechtenstein, Malta, Andorra, Kosovo, San Marino, Gibraltar

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Essentials
The flights: You can fly from the UAE to Iceland with one stop in Europe with a variety of airlines. Return flights with Emirates from Dubai to Stockholm, then Icelandair to Reykjavik, cost from Dh4,153 return. The whole trip takes 11 hours. British Airways flies from Abu Dhabi and Dubai to Reykjavik, via London, with return flights taking 12 hours and costing from Dh2,490 return, including taxes. 
The activities: A half-day Silfra snorkelling trip costs 14,990 Icelandic kronur (Dh544) with Dive.is. Inside the Volcano also takes half a day and costs 42,000 kronur (Dh1,524). The Jokulsarlon small-boat cruise lasts about an hour and costs 9,800 kronur (Dh356). Into the Glacier costs 19,500 kronur (Dh708). It lasts three to four hours.
The tours: It’s often better to book a tailor-made trip through a specialist operator. UK-based Discover the World offers seven nights, self-driving, across the island from £892 (Dh4,505) per person. This includes three nights’ accommodation at Hotel Husafell near Into the Glacier, two nights at Hotel Ranga and two nights at the Icelandair Hotel Klaustur. It includes car rental, plus an iPad with itinerary and tourist information pre-loaded onto it, while activities can be booked as optional extras. More information inspiredbyiceland.com

Updated: February 05, 2022, 5:01 AM