• WOLVES RATINGS: Jose Sa - 6: Felt he had been fouled before Gabriel’s goal but was more goalkeeping error than anything. Unconvincing on crosses. Reuters
    WOLVES RATINGS: Jose Sa - 6: Felt he had been fouled before Gabriel’s goal but was more goalkeeping error than anything. Unconvincing on crosses. Reuters
  • Conor Coady - 7: Picked up a facial injury just before Arsenal’s opener. Usual reliable performance from central defender and captain. Reuters
    Conor Coady - 7: Picked up a facial injury just before Arsenal’s opener. Usual reliable performance from central defender and captain. Reuters
  • Max Kilman - 7: Looked like he might struggle against Martinelli early on but ended up coping well against the Brazilian. AP
    Max Kilman - 7: Looked like he might struggle against Martinelli early on but ended up coping well against the Brazilian. AP
  • Romain Saiss - 7: Back from Africa Cup of Nations duty, the Moroccan was booked for a nasty challenge from behind on Odegaard. Had powerful shot palmed over bar by Ramsdale as Wolves chased equaliser. Reuters
    Romain Saiss - 7: Back from Africa Cup of Nations duty, the Moroccan was booked for a nasty challenge from behind on Odegaard. Had powerful shot palmed over bar by Ramsdale as Wolves chased equaliser. Reuters
  • Nelson Semedo - 7: One cross picked out Jimenez but not enough power and left the striker with too much to do with his header. Close to levelling before break with left-foot shot that flew just wide. PA
    Nelson Semedo - 7: One cross picked out Jimenez but not enough power and left the striker with too much to do with his header. Close to levelling before break with left-foot shot that flew just wide. PA
  • Marcal - 6: Some wayward passing in first half, although he did produce one searching cross that almost picked out Saiss. Picked up side injury after awkward fall. Reuters
    Marcal - 6: Some wayward passing in first half, although he did produce one searching cross that almost picked out Saiss. Picked up side injury after awkward fall. Reuters
  • Leander Dendoncker - 6: Headed over from a corner just after half-time. Solid if unspectacular from Belgian midfielder. PA
    Leander Dendoncker - 6: Headed over from a corner just after half-time. Solid if unspectacular from Belgian midfielder. PA
  • Ruben Neves - 6: Usual neat and tidy self in possession. Ambitious free-kick at goal when everyone was expecting a cross failed to trouble Ramsdale. Booked for foul on Lacazette. Reuters
    Ruben Neves - 6: Usual neat and tidy self in possession. Ambitious free-kick at goal when everyone was expecting a cross failed to trouble Ramsdale. Booked for foul on Lacazette. Reuters
  • Daniel Podence - 7: Portuguese was Wolves’ brightest spark going forward showing flashes of invention and quick footwork – if lacking a final product. AP
    Daniel Podence - 7: Portuguese was Wolves’ brightest spark going forward showing flashes of invention and quick footwork – if lacking a final product. AP
  • Francisco Trincao - 4: Back after recovering from Covid but his crossing was woeful in first half and infuriated home fans. Had moments of real flair but final ball often lacking. Hooked on the hour. Getty
    Francisco Trincao - 4: Back after recovering from Covid but his crossing was woeful in first half and infuriated home fans. Had moments of real flair but final ball often lacking. Hooked on the hour. Getty
  • Raul Jimenez - 6: Some nice first touches in opening half but only sniff of goal was header straight at Ramsdale. Looked a bit silly with ambitious overhead-kick attempt late in game that failed to come off. Getty
    Raul Jimenez - 6: Some nice first touches in opening half but only sniff of goal was header straight at Ramsdale. Looked a bit silly with ambitious overhead-kick attempt late in game that failed to come off. Getty
  • SUBS: Chiquinho – (On for Trincao 63’) 7: Full of energy after coming on for his league debut. Skinned Tierney in last 10 minutes but Ramsdale saved his cross-come-shot. PA
    SUBS: Chiquinho – (On for Trincao 63’) 7: Full of energy after coming on for his league debut. Skinned Tierney in last 10 minutes but Ramsdale saved his cross-come-shot. PA
  • Rayan Ait-Nouri – (On for Marcal 63’) 6: Played his part in Wolves' desperate attempt to make their extra man count. Getty Fabio Silva – (On for Coady 82’) N/A.
    Rayan Ait-Nouri – (On for Marcal 63’) 6: Played his part in Wolves' desperate attempt to make their extra man count. Getty Fabio Silva – (On for Coady 82’) N/A.
  • ARSENAL RATINGS: Aaron Ramsdale - 8: Not much to do in first half but confident on crosses and tidy distribution. Vital for Arsenal after they went down to 10 men. Getty
    ARSENAL RATINGS: Aaron Ramsdale - 8: Not much to do in first half but confident on crosses and tidy distribution. Vital for Arsenal after they went down to 10 men. Getty
  • Cedric Soares - 7: First league appearance since August and should be pleased with his night’s work. Sent over one excellent cross after 25 minutes that Lacazette should have got his head on. PA
    Cedric Soares - 7: First league appearance since August and should be pleased with his night’s work. Sent over one excellent cross after 25 minutes that Lacazette should have got his head on. PA
  • Ben White - 7: First real chance of game fell to defender after 20 minutes but his shot was blocked by Wolves. White's header back across box set-up Garbriel’s tap-in. Reuters
    Ben White - 7: First real chance of game fell to defender after 20 minutes but his shot was blocked by Wolves. White's header back across box set-up Garbriel’s tap-in. Reuters
  • Gabriel - 8: Tapped home from close range to put Arsenal into the lead. Shown yellow card and annoyed home fans with some of his theatrics. Getty
    Gabriel - 8: Tapped home from close range to put Arsenal into the lead. Shown yellow card and annoyed home fans with some of his theatrics. Getty
  • Kieran Tierney - 6: Got away with one early on when Jimenez charged down his clearance. Not allowed to be his usual threat going forward. AFP
    Kieran Tierney - 6: Got away with one early on when Jimenez charged down his clearance. Not allowed to be his usual threat going forward. AFP
  • Thomas Partey - 7: Made a mess of a cross into his own box that Dendoncker failed to take advantage of. Picked up harsh first-half booking for tangling with Trincao. Did well at the base of the midfield. Reuters
    Thomas Partey - 7: Made a mess of a cross into his own box that Dendoncker failed to take advantage of. Picked up harsh first-half booking for tangling with Trincao. Did well at the base of the midfield. Reuters
  • Granit Xhaka - 7: Like Partey, back in team after suspension and picked up the inevitable booking just before break. One vital header that denied Saiss a free header at goal. Turned ball into own net late on but Jimenez was offside. Getty
    Granit Xhaka - 7: Like Partey, back in team after suspension and picked up the inevitable booking just before break. One vital header that denied Saiss a free header at goal. Turned ball into own net late on but Jimenez was offside. Getty
  • Gabriel Martinelli - 4: It was his inswinging corner that resulted in Gabriel scoring. Looked to take advantage of space behind Semedo early on but never maintained that threat. Saw red mist with quickfire double foul in second half that saw him sent-off with just over 20 minutes left. Reuters
    Gabriel Martinelli - 4: It was his inswinging corner that resulted in Gabriel scoring. Looked to take advantage of space behind Semedo early on but never maintained that threat. Saw red mist with quickfire double foul in second half that saw him sent-off with just over 20 minutes left. Reuters
  • Bukayo Saka - 5: Came alive just before half time when he nutmegged Marcal, played a one-two with Odegaard before teeing-up Lacazette. Otherwise quiet. Getty
    Bukayo Saka - 5: Came alive just before half time when he nutmegged Marcal, played a one-two with Odegaard before teeing-up Lacazette. Otherwise quiet. Getty
  • Martin Odegaard - 6: Seems to bounce off challenges when in possession but was very unhappy with one Saiss tackle in first half that left him in agony. Nice distribution but not the Norwegian’s most influential game. AFP
    Martin Odegaard - 6: Seems to bounce off challenges when in possession but was very unhappy with one Saiss tackle in first half that left him in agony. Nice distribution but not the Norwegian’s most influential game. AFP
  • Alexandre Lacazette - 6: His brave challenge to get to ball ahead of Sa led to Arsenal’s opener. Drilled shot straight at keeper just before break. Should have made it 2-0 when clean through on goal minutes after Martinelli sending off. AFP
    Alexandre Lacazette - 6: His brave challenge to get to ball ahead of Sa led to Arsenal’s opener. Drilled shot straight at keeper just before break. Should have made it 2-0 when clean through on goal minutes after Martinelli sending off. AFP
  • SUB: Emile Smith Rowe – (On for Odegaard 68’) 6: One galloping run forward but was crowded out by Wolves defenders. AFP
    SUB: Emile Smith Rowe – (On for Odegaard 68’) 6: One galloping run forward but was crowded out by Wolves defenders. AFP
  • SUB: Rob Holding – (On for Saka 71’) 7: Cleared Chiquinho header off the line. Getty
    SUB: Rob Holding – (On for Saka 71’) 7: Cleared Chiquinho header off the line. Getty
  • SUB: Eddie Nketiah – (On for Lacazette 80’) N/A. Getty
    SUB: Eddie Nketiah – (On for Lacazette 80’) N/A. Getty

Wolves v Arsenal player ratings: Trincao 4, Podence 7; Gabriel 8, Lacazette 6


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Gabriel's first-half goal earned Arsenal their first win of the year on Thursday, although the Gunners had to hang on for a 1-0 victory at Wolves with 10 men.

The Brazilian defender was on hand to poke in the winner in the 25th minute. But it became a hard-earned victory after Gabriel Martinelli was sent off for two yellow cards within seconds of each other — Arsenal's fourth dismissal in six games.

The latest one came with 21 minutes left after Marintelli first pushed Daniel Podence to stop a quick throw-in but referee Michael Oliver played advantage. Martinelli then chased the ball down only to barge into Chiquinho from behind and was immediately shown two yellow cards.

“I've never seen that. I've been 18 years in this country and I've never seen something like it,” said Arsenal manager Mikel Arteta.

“We made it even more difficult for ourselves playing with 10 men. We suffered a lot in the last 10 minutes. I've never seen anything like it.

“We put ourselves in trouble with the red card and we had to dig in. Wolves threw seven players up front and it was difficult to maintain a clean sheet but we defended the box extremely well.”

Wolves manager Bruno Lage said: “I'm disappointed because I thought we were the better team. Our tempo was very good and we managed the game well but we didn't score our chances and we suffered from a set piece.”

You can see the player ratings from last night's match in the gallery above. To view the next image, click on the arrows or swipe if on a mobile device.

Match statistics

Abu Dhabi Harlequins 36 Bahrain 32

 

Harlequins

Tries: Penalty 2, Stevenson, Teasdale, Semple

Cons: Stevenson 2

Pens: Stevenson

 

Bahrain

Tries: Wallace 2, Heath, Evans, Behan

Cons: Radley 2

Pen: Radley

 

Man of the match: Craig Nutt (Harlequins)

Sinopharm vaccine explained

The Sinopharm vaccine was created using techniques that have been around for decades. 

“This is an inactivated vaccine. Simply what it means is that the virus is taken, cultured and inactivated," said Dr Nawal Al Kaabi, chair of the UAE's National Covid-19 Clinical Management Committee.

"What is left is a skeleton of the virus so it looks like a virus, but it is not live."

This is then injected into the body.

"The body will recognise it and form antibodies but because it is inactive, we will need more than one dose. The body will not develop immunity with one dose," she said.

"You have to be exposed more than one time to what we call the antigen."

The vaccine should offer protection for at least months, but no one knows how long beyond that.

Dr Al Kaabi said early vaccine volunteers in China were given shots last spring and still have antibodies today.

“Since it is inactivated, it will not last forever," she said.

Springsteen: Deliver Me from Nowhere

Director: Scott Cooper

Starring: Jeremy Allen White, Odessa Young, Jeremy Strong

Rating: 4/5

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

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

BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

Torque: 1,000Nm

Transmission: 8-speed auto

Fuel consumption: 10.6L/100km

On sale: Now

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Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

Company%20Profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ENamara%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EJune%202022%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3EMohammed%20Alnamara%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%20%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EMicrofinance%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E16%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3ESeries%20A%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EFamily%20offices%0D%3Cbr%3E%3C%2Fp%3E%0A
The specs
Engine: 3.0-litre 6-cyl turbo

Power: 374hp at 5,500-6,500rpm

Torque: 500Nm from 1,900-5,000rpm

Transmission: 8-speed auto

Fuel consumption: 8.5L/100km

Price: from Dh285,000

On sale: from January 2022 

'The Woman in the House Across the Street from the Girl in the Window'

Director:Michael Lehmann

Stars:Kristen Bell

Rating: 1/5

What is Reform?

Reform is a right-wing, populist party led by Nigel Farage, a former MEP who won a seat in the House of Commons last year at his eighth attempt and a prominent figure in the campaign for the UK to leave the European Union.

It was founded in 2018 and originally called the Brexit Party.

Many of its members previously belonged to UKIP or the mainstream Conservatives.

After Brexit took place, the party focused on the reformation of British democracy.

Former Tory deputy chairman Lee Anderson became its first MP after defecting in March 2024.

The party gained support from Elon Musk, and had hoped the tech billionaire would make a £100m donation. However, Mr Musk changed his mind and called for Mr Farage to step down as leader in a row involving the US tycoon's support for far-right figurehead Tommy Robinson who is in prison for contempt of court.

Roll of honour

Who has won what so far in the West Asia Premiership season?

Western Clubs Champions League - Winners: Abu Dhabi Harlequins; Runners up: Bahrain

Dubai Rugby Sevens - Winners: Dubai Exiles; Runners up: Jebel Ali Dragons

West Asia Premiership - Winners: Jebel Ali Dragons; Runners up: Abu Dhabi Harlequins

UAE Premiership Cup - Winners: Abu Dhabi Harlequins; Runners up: Dubai Exiles

West Asia Cup - Winners: Bahrain; Runners up: Dubai Exiles

West Asia Trophy - Winners: Dubai Hurricanes; Runners up: DSC Eagles

Final West Asia Premiership standings - 1. Jebel Ali Dragons; 2. Abu Dhabi Harlequins; 3. Bahrain; 4. Dubai Exiles; 5. Dubai Hurricanes; 6. DSC Eagles; 7. Abu Dhabi Saracens

Fixture (UAE Premiership final) - Friday, April 13, Al Ain – Dubai Exiles v Abu Dhabi Harlequins

'The Ice Road'

Director: Jonathan Hensleigh
Stars: Liam Neeson, Amber Midthunder, Laurence Fishburne

2/5

Other workplace saving schemes
  • The UAE government announced a retirement savings plan for private and free zone sector employees in 2023.
  • Dubai’s savings retirement scheme for foreign employees working in the emirate’s government and public sector came into effect in 2022.
  • National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
  • In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
  • Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae

UAE currency: the story behind the money in your pockets
SPEC%20SHEET
%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Apple%20M2%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%20(2)%2C%203.5mm%20audio%2C%20Touch%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%206%2C%20Bluetooth%205.0%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%20Silver%2C%20space%20grey%2C%20starlight%2C%20midnight%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20MacBook%20Air%2C%2030W%20or%2035W%20dual-port%20power%20adapter%2C%20USB-C-to-MagSafe%20cable%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh4%2C999%3C%2Fp%3E%0A
TWISTERS

Director: Lee Isaac Chung

Starring: Glen Powell, Daisy Edgar-Jones, Anthony Ramos

Rating: 2.5/5

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Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

What is an ETF?

An exchange traded fund is a type of investment fund that can be traded quickly and easily, just like stocks and shares. They come with no upfront costs aside from your brokerage's dealing charges and annual fees, which are far lower than on traditional mutual investment funds. Charges are as low as 0.03 per cent on one of the very cheapest (and most popular), Vanguard S&P 500 ETF, with the maximum around 0.75 per cent.

There is no fund manager deciding which stocks and other assets to invest in, instead they passively track their chosen index, country, region or commodity, regardless of whether it goes up or down.

The first ETF was launched as recently as 1993, but the sector boasted $5.78 billion in assets under management at the end of September as inflows hit record highs, according to the latest figures from ETFGI, a leading independent research and consultancy firm.

There are thousands to choose from, with the five largest providers BlackRock’s iShares, Vanguard, State Street Global Advisers, Deutsche Bank X-trackers and Invesco PowerShares.

While the best-known track major indices such as MSCI World, the S&P 500 and FTSE 100, you can also invest in specific countries or regions, large, medium or small companies, government bonds, gold, crude oil, cocoa, water, carbon, cattle, corn futures, currency shifts or even a stock market crash. 

Updated: February 11, 2022, 6:13 AM