• EVERTON RATINGS: Jordan Pickford 8 - Made great saves but couldn’t do anything about the opener. A good game overall for the goalkeeper. Getty Images
    EVERTON RATINGS: Jordan Pickford 8 - Made great saves but couldn’t do anything about the opener. A good game overall for the goalkeeper. Getty Images
  • Jonjoe Kenny 6 - Worked hard up the left flank but the left-back will be kicking himself for not scoring what could have been his first goal for Everton, getting the finish all wrong just after the half-hour mark. Reuters
    Jonjoe Kenny 6 - Worked hard up the left flank but the left-back will be kicking himself for not scoring what could have been his first goal for Everton, getting the finish all wrong just after the half-hour mark. Reuters
  • Michael Keane 6 - Reacted fast when the ball got to City’s wide men inside the box to prevent them cutting the ball back to a forward. Has to react better to the deflection off Holgate for the opener. Reuters
    Michael Keane 6 - Reacted fast when the ball got to City’s wide men inside the box to prevent them cutting the ball back to a forward. Has to react better to the deflection off Holgate for the opener. Reuters
  • Mason Holgate 7 - Couldn’t do much about the cross that deflected off him and perilously into the six-yard box. Read the play well overall and looked like he was about to help secure a clean sheet. EPA
    Mason Holgate 7 - Couldn’t do much about the cross that deflected off him and perilously into the six-yard box. Read the play well overall and looked like he was about to help secure a clean sheet. EPA
  • Seamus Coleman 6 - Won the ball back well but sometimes gave away possession too cheaply. AP Photo
    Seamus Coleman 6 - Won the ball back well but sometimes gave away possession too cheaply. AP Photo
  • Abdoulaye Doucoure 6 - Enjoyed a solid partnership alongside Allan who constantly disrupted the rhythm of Pep Guardiola’s side. Could have done better on the ball when going forward. EPA
    Abdoulaye Doucoure 6 - Enjoyed a solid partnership alongside Allan who constantly disrupted the rhythm of Pep Guardiola’s side. Could have done better on the ball when going forward. EPA
  • Allan 7 - Hounded Manchester City players in possession and won the ball back in midfield, usually choosing the right pass afterwards, too. Picked up a silly yellow card for effectively squaring up to the linesman. EPA
    Allan 7 - Hounded Manchester City players in possession and won the ball back in midfield, usually choosing the right pass afterwards, too. Picked up a silly yellow card for effectively squaring up to the linesman. EPA
  • Anthony Gordon 7 - Positive play as the young winger threatened Manchester City with his pace in behind and came close with a free kick that fell on the roof of Ederson’s goal. AP Photo
    Anthony Gordon 7 - Positive play as the young winger threatened Manchester City with his pace in behind and came close with a free kick that fell on the roof of Ederson’s goal. AP Photo
  • Donny van de Beek 6 - Looked to play progressively but didn’t seem to have the numbers to support him. AP Photo
    Donny van de Beek 6 - Looked to play progressively but didn’t seem to have the numbers to support him. AP Photo
  • Alex Iwobi 6 - Was eager to get in behind Laporte that saw him drift offside on occasion, though he did play some direct balls that almost led to a goal for Everton. EPA
    Alex Iwobi 6 - Was eager to get in behind Laporte that saw him drift offside on occasion, though he did play some direct balls that almost led to a goal for Everton. EPA
  • Richarlison 6 - Has to do better with his chances. EPA
    Richarlison 6 - Has to do better with his chances. EPA
  • SUB: Dele Alli (Van de Beek 72’) - Worked hard in defence. EPA
    SUB: Dele Alli (Van de Beek 72’) - Worked hard in defence. EPA
  • Demarai Gray (Gordon 77’) - Look to shift the ball onto his right foot to try and work a shot, but it seemed like City were prepared for it. AFP
    Demarai Gray (Gordon 77’) - Look to shift the ball onto his right foot to try and work a shot, but it seemed like City were prepared for it. AFP
  • SUB: Anwar El Ghazi (Iwobi 88’) - On for Iwobi but not enough time to make an impact. AP Photo
    SUB: Anwar El Ghazi (Iwobi 88’) - On for Iwobi but not enough time to make an impact. AP Photo
  • MAN CITY RATINGS: Ederson 6 - Saved well from Richarlison’s effort in the first half but didn’t really have much to deal with after the break as City pinned Everton deep into their box. Reuters
    MAN CITY RATINGS: Ederson 6 - Saved well from Richarlison’s effort in the first half but didn’t really have much to deal with after the break as City pinned Everton deep into their box. Reuters
  • Aymeric Laporte 6 - Kept things simple and defended well without any glaring mistakes. Reuters
    Aymeric Laporte 6 - Kept things simple and defended well without any glaring mistakes. Reuters
  • John Stones 7 - Assured playing out from the back as he returned to Goodison to face his former club. Came close to opening the scoring but saw his effort saved by Pickford. AFP
    John Stones 7 - Assured playing out from the back as he returned to Goodison to face his former club. Came close to opening the scoring but saw his effort saved by Pickford. AFP
  • Ruben Dias 7 - Rarely lost a challenge and didn’t give Everton’s forwards much to work with, with Richarlison only getting one notable opportunity. AFP
    Ruben Dias 7 - Rarely lost a challenge and didn’t give Everton’s forwards much to work with, with Richarlison only getting one notable opportunity. AFP
  • Joao Cancelo 6 - Stretched the play well for City to create some opportunities and defended well against Everton’s final push after City had secured the lead. EPA
    Joao Cancelo 6 - Stretched the play well for City to create some opportunities and defended well against Everton’s final push after City had secured the lead. EPA
  • Ilkay Gundogan 7 - Passed the ball with intent and transitioned it quickly to let City’s wingers create opportunities. Reuters
    Ilkay Gundogan 7 - Passed the ball with intent and transitioned it quickly to let City’s wingers create opportunities. Reuters
  • Rodri 6 - Very fortunate to not give away a penalty with what looked to be a clear handball late in the game. Reuters
    Rodri 6 - Very fortunate to not give away a penalty with what looked to be a clear handball late in the game. Reuters
  • Kevin De Bruyne 6 - A frustrating evening for the Belgian, who gave away the ball more than usual while his shot in the first half lacked venom. Unlucky with a strike that looked like it was going in. AFP
    Kevin De Bruyne 6 - A frustrating evening for the Belgian, who gave away the ball more than usual while his shot in the first half lacked venom. Unlucky with a strike that looked like it was going in. AFP
  • Raheem Sterling 6 - Careless in possession at times and didn’t have any end product when on the ball. Eventually replaced. EPA
    Raheem Sterling 6 - Careless in possession at times and didn’t have any end product when on the ball. Eventually replaced. EPA
  • Phil Foden 7 - Drew a save from a powerful shot but couldn’t direct it past his England compatriot Pickford. Reacted first to a mistake by Keane to open the scoring. EPA
    Phil Foden 7 - Drew a save from a powerful shot but couldn’t direct it past his England compatriot Pickford. Reacted first to a mistake by Keane to open the scoring. EPA
  • Bernardo Silva 6 - Will be wondering how he didn’t score when Pickford pushed out a strong arm to deny him from close range. AFP
    Bernardo Silva 6 - Will be wondering how he didn’t score when Pickford pushed out a strong arm to deny him from close range. AFP
  • SUB: Riyad Mahrez (Gundogan 77’) - Added extra creativity to City’s attack and it eventually paid as Pep Guardiola’s side scored shortly after. Getty Images
    SUB: Riyad Mahrez (Gundogan 77’) - Added extra creativity to City’s attack and it eventually paid as Pep Guardiola’s side scored shortly after. Getty Images
  • SUB: Gabriel Jesus (Sterling 77’) - Introduced for Sterling in the but was soon defending after City’s opener. EPA
    SUB: Gabriel Jesus (Sterling 77’) - Introduced for Sterling in the but was soon defending after City’s opener. EPA

Everton vs Man City player ratings: Pickford 8, Richarlison 6; Foden 7, Rodri 6


  • English
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Everton manager Frank Lampard blasted VAR official Chris Kavanagh as “incompetent at best” and a “professional who cannot do his job right” after his side were denied a late penalty in the 1-0 defeat against Manchester City.

Phil Foden’s 82nd-minute goal was shortly followed by the ball striking the arm of midfielder Rodri.

Referee Paul Tierney had not given a decision on the pitch and VAR official Kavanagh ruled there was no reason to change that.

The fury of the home fans was matched by that of coach Ashley Cole, who was shown a yellow card for his protestations to Tierney after the final whistle.

“There is no doubt, there is no probably to it,” said Lampard on whether his side should have been awarded a spot-kick.

“The decision is incredible, incredible, and that loses us the opportunity to get what we deserved.

“That’s a VAR call. That’s Chris Kavanagh, I spoke to the referee and they know it is a penalty, the question is that is it offside and it wasn’t. That’s the reason we have VAR.

“It wouldn’t have needed more than five seconds to know it was a penalty. He [Kavanagh] should have either told the referee to give it or told him to go look at it.

“We’ve lost a point because of a professional who cannot do his job right.”

Lampard’s comments will almost inevitably attract the attention of the English Football Association, who take a dim view of managers criticising the integrity of officials.

Pep Guardiola said he had not seen replays of the incident but believed the right decision had been made.

“When VAR reviews things anything can happen but I think the referee gave offside for the pass from Dele Ali to Richarlison, that is what I figured out in that moment,” said the City boss.

Victory took City six points clear of Liverpool at the top of the table having played a game more.

Liverpool are not in Premier League action this weekend as they contest the Carabao Cup final against Chelsea on Sunday.

Defeat leaves Everton on 22 points, just one place and one point above relegation.

Sole survivors
  • Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
  • George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
  • Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
  • Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.

The Vines - In Miracle Land
Two stars

Some of Darwish's last words

"They see their tomorrows slipping out of their reach. And though it seems to them that everything outside this reality is heaven, yet they do not want to go to that heaven. They stay, because they are afflicted with hope." - Mahmoud Darwish, to attendees of the Palestine Festival of Literature, 2008

His life in brief: Born in a village near Galilee, he lived in exile for most of his life and started writing poetry after high school. He was arrested several times by Israel for what were deemed to be inciteful poems. Most of his work focused on the love and yearning for his homeland, and he was regarded the Palestinian poet of resistance. Over the course of his life, he published more than 30 poetry collections and books of prose, with his work translated into more than 20 languages. Many of his poems were set to music by Arab composers, most significantly Marcel Khalife. Darwish died on August 9, 2008 after undergoing heart surgery in the United States. He was later buried in Ramallah where a shrine was erected in his honour.

8 traditional Jamaican dishes to try at Kingston 21

  1. Trench Town Rock: Jamaican-style curry goat served in a pastry basket with a carrot and potato garnish
  2. Rock Steady Jerk Chicken: chicken marinated for 24 hours and slow-cooked on the grill
  3. Mento Oxtail: flavoured oxtail stewed for five hours with herbs
  4. Ackee and salt fish: the national dish of Jamaica makes for a hearty breakfast
  5. Jamaican porridge: another breakfast favourite, can be made with peanut, cornmeal, banana and plantain
  6. Jamaican beef patty: a pastry with ground beef filling
  7. Hellshire Pon di Beach: Fresh fish with pickles
  8. Out of Many: traditional sweet potato pudding
The specs

Engine: 5.2-litre V10

Power: 640hp at 8,000rpm

Torque: 565Nm at 6,500rpm

Transmission: 7-speed dual-clutch auto

Price: From Dh1 million

On sale: Q3 or Q4 2022 

Diriyah%20project%20at%20a%20glance
%3Cp%3E-%20Diriyah%E2%80%99s%201.9km%20King%20Salman%20Boulevard%2C%20a%20Parisian%20Champs-Elysees-inspired%20avenue%2C%20is%20scheduled%20for%20completion%20in%202028%3Cbr%3E-%20The%20Royal%20Diriyah%20Opera%20House%20is%20expected%20to%20be%20completed%20in%20four%20years%3Cbr%3E-%20Diriyah%E2%80%99s%20first%20of%2042%20hotels%2C%20the%20Bab%20Samhan%20hotel%2C%20will%20open%20in%20the%20first%20quarter%20of%202024%3Cbr%3E-%20On%20completion%20in%202030%2C%20the%20Diriyah%20project%20is%20forecast%20to%20accommodate%20more%20than%20100%2C000%20people%3Cbr%3E-%20The%20%2463.2%20billion%20Diriyah%20project%20will%20contribute%20%247.2%20billion%20to%20the%20kingdom%E2%80%99s%20GDP%3Cbr%3E-%20It%20will%20create%20more%20than%20178%2C000%20jobs%20and%20aims%20to%20attract%20more%20than%2050%20million%20visits%20a%20year%3Cbr%3E-%20About%202%2C000%20people%20work%20for%20the%20Diriyah%20Company%2C%20with%20more%20than%2086%20per%20cent%20being%20Saudi%20citizens%3Cbr%3E%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

Match info

Uefa Champions League Group B

Tottenham Hotspur 1 (Eriksen 80')
Inter Milan 0

Notable Yas events in 2017/18

October 13-14 KartZone (complimentary trials)

December 14-16 The Gulf 12 Hours Endurance race

March 5 Yas Marina Circuit Karting Enduro event

March 8-9 UAE Rotax Max Challenge

FIXTURES (all times UAE)

Sunday
Brescia v Lazio (3.30pm)
SPAL v Verona (6pm)
Genoa v Sassuolo (9pm)
AS Roma v Torino (11.45pm)

Monday
Bologna v Fiorentina (3.30pm)
AC Milan v Sampdoria (6pm)
Juventus v Cagliari (6pm)
Atalanta v Parma (6pm)
Lecce v Udinese (9pm)
Napoli v Inter Milan (11.45pm)

THE NEW BATCH'S FOCUS SECTORS

AiFlux – renewables, oil and gas

DevisionX – manufacturing

Event Gates – security and manufacturing

Farmdar – agriculture

Farmin – smart cities

Greener Crop – agriculture

Ipera.ai – space digitisation

Lune Technologies – fibre-optics

Monak – delivery

NutzenTech – environment

Nybl – machine learning

Occicor – shelf management

Olymon Solutions – smart automation

Pivony – user-generated data

PowerDev – energy big data

Sav – finance

Searover – renewables

Swftbox – delivery

Trade Capital Partners – FinTech

Valorafutbol – sports and entertainment

Workfam – employee engagement

Updated: February 27, 2022, 8:53 AM