• MANCHESTER CITY RATINGS: Ederson - 7, Wasn’t called into action too often, but did well whenever he was. Notably got down impressively deny Jeando Fuchs then made a strong save to deny Jack Marriott. AFP
    MANCHESTER CITY RATINGS: Ederson - 7, Wasn’t called into action too often, but did well whenever he was. Notably got down impressively deny Jeando Fuchs then made a strong save to deny Jack Marriott. AFP
  • Joao Cancelo - 7, Provided some threatening moments and should have had an assist when he picked out Gabriel Jesus with a brilliant ball. Defended impressively. Saw a powerful shot blocked. Getty
    Joao Cancelo - 7, Provided some threatening moments and should have had an assist when he picked out Gabriel Jesus with a brilliant ball. Defended impressively. Saw a powerful shot blocked. Getty
  • Ruben Dias - 6, Defended with authority and largely moved the ball well, but was very wasteful with a cross attempt. AFP
    Ruben Dias - 6, Defended with authority and largely moved the ball well, but was very wasteful with a cross attempt. AFP
  • Nathan Ake - 5, Had a torrid start, showing a lack of awareness as Fuchs ran through then getting booked for a foul on Ricky-Jade Jones. He did improve before going off, doing well to reach a ball ahead of Jones. AFP
    Nathan Ake - 5, Had a torrid start, showing a lack of awareness as Fuchs ran through then getting booked for a foul on Ricky-Jade Jones. He did improve before going off, doing well to reach a ball ahead of Jones. AFP
  • Oleksandr Zinchenko - 6, Didn’t bring his shooting boots as he let off some horrible efforts in a frustrating start for the left-back. He grew into the game and was involved in some lovely link-up play as well as improving defensively. AP
    Oleksandr Zinchenko - 6, Didn’t bring his shooting boots as he let off some horrible efforts in a frustrating start for the left-back. He grew into the game and was involved in some lovely link-up play as well as improving defensively. AP
  • Phil Foden - 8, Was quietly effective in the first half, almost finding Jack Grealish with an incisive pass. After doing brilliantly to deny Jorge Grant a clear-cut chance, he did well to reach the ball ahead of Frankie Kent in the build-up to the opener. Played a wonderful pass to Jesus, then assisted Grealish with an outstanding pass moments later. AP
    Phil Foden - 8, Was quietly effective in the first half, almost finding Jack Grealish with an incisive pass. After doing brilliantly to deny Jorge Grant a clear-cut chance, he did well to reach the ball ahead of Frankie Kent in the build-up to the opener. Played a wonderful pass to Jesus, then assisted Grealish with an outstanding pass moments later. AP
  • Fernandinho - 6, Didn’t track Fuchs’ run for the chance and had a big collision with Steven Benda. Was booked after a coming together with Szmodics. Played a great ball to Riyad Mahrez that deserved a better finish. Getty
    Fernandinho - 6, Didn’t track Fuchs’ run for the chance and had a big collision with Steven Benda. Was booked after a coming together with Szmodics. Played a great ball to Riyad Mahrez that deserved a better finish. Getty
  • Ilkay Gundogan - 5, Moved intelligently and got into some good positions but was wasteful in and around the Peterborough box. Got the ball stuck under his feet for one shot, curled another wide, then headed one of the first half’s best chances off target. Tried to stroke the ball home in the second half but saw his shot blocked. Reuters
    Ilkay Gundogan - 5, Moved intelligently and got into some good positions but was wasteful in and around the Peterborough box. Got the ball stuck under his feet for one shot, curled another wide, then headed one of the first half’s best chances off target. Tried to stroke the ball home in the second half but saw his shot blocked. Reuters
  • Riyad Mahrez - 7, Did well to find Gundogan for his big chance, but he often found himself being marshalled well by Hayden Coulson and some of his deliveries into the box were off. Eventually got the better of the wing-back to open the scoring but couldn’t convert moments later.
    Riyad Mahrez - 7, Did well to find Gundogan for his big chance, but he often found himself being marshalled well by Hayden Coulson and some of his deliveries into the box were off. Eventually got the better of the wing-back to open the scoring but couldn’t convert moments later.
  • Gabriel Jesus - 6, Showed early intent by blocking Benda’s attempted clearance. He then saw a header loop marginally over the crossbar, before setting himself well but completely missing the ball with his shot shortly before the half-time whistle. Turned Kent nicely in the build-up to Mahrez’s chance, was then unlucky to be denied by Benda. Reuters
    Gabriel Jesus - 6, Showed early intent by blocking Benda’s attempted clearance. He then saw a header loop marginally over the crossbar, before setting himself well but completely missing the ball with his shot shortly before the half-time whistle. Turned Kent nicely in the build-up to Mahrez’s chance, was then unlucky to be denied by Benda. Reuters
  • Jack Grealish - 8, Took up good positions and linked the play well, looking comfortable whether he was in tight spaces or opening up. The final shot was initially missing, though, with one effort flying comfortably wide. It arrived in the second half, as he coolly slotted home his first goal in the FA Cup to extend City’s lead. Forced a great save with his curling shot in the latter stages. PA
    Jack Grealish - 8, Took up good positions and linked the play well, looking comfortable whether he was in tight spaces or opening up. The final shot was initially missing, though, with one effort flying comfortably wide. It arrived in the second half, as he coolly slotted home his first goal in the FA Cup to extend City’s lead. Forced a great save with his curling shot in the latter stages. PA
  • John Stones (Dias, HT) - 6, Did well to ensure Poku didn’t have an easy chance after slipping, then got a good head on Jones’ cross. Provided Laporte with a brilliant knockdown that the Spain international somehow missed. Aymeric Laporte (Ake, HT) - 5, His unconvincing header from a long throw resulted in Sammie Szmodics’ chance before he got away with cheaply conceding possession. Got back well when it looked like Marriott might get away from him. Couldn’t quite get enough on his late header to trouble the Peterborough goal after rising well, then missed an absolute sitter. AFP
    John Stones (Dias, HT) - 6, Did well to ensure Poku didn’t have an easy chance after slipping, then got a good head on Jones’ cross. Provided Laporte with a brilliant knockdown that the Spain international somehow missed. Aymeric Laporte (Ake, HT) - 5, His unconvincing header from a long throw resulted in Sammie Szmodics’ chance before he got away with cheaply conceding possession. Got back well when it looked like Marriott might get away from him. Couldn’t quite get enough on his late header to trouble the Peterborough goal after rising well, then missed an absolute sitter. AFP

Manchester City ratings v Peterborough: Foden 8, Ake 5, Grealish 8


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Oleksandr Zinchenko captained Manchester City to what proved to be a comfortable 2-0 FA Cup fifth-round win at Peterborough.

The Ukraine international was given the honour of leading out the Premier League champions as a show of support against Russia’s invasion of his homeland.

He played the full 90 minutes as second-half efforts from Riyad Mahrez – his 19th of the campaign – and Jack Grealish’s first-ever FA Cup goal secured victory and a place in the quarter-finals.

Peterborough, rock bottom of the Sky Bet Championship, put up a fight but were ultimately outclassed with boss Grant McCann now turning attention back to their survival bid.

Manchester City ratings can be seen in the photo gallery above. To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

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

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

UAE currency: the story behind the money in your pockets
UAE jiu-jitsu squad

Men: Hamad Nawad and Khalid Al Balushi (56kg), Omar Al Fadhli and Saeed Al Mazroui (62kg), Taleb Al Kirbi and Humaid Al Kaabi (69kg), Mohammed Al Qubaisi and Saud Al Hammadi (70kg), Khalfan Belhol and Mohammad Haitham Radhi (85kg), Faisal Al Ketbi and Zayed Al Kaabi (94kg)

Women: Wadima Al Yafei and Mahra Al Hanaei (49kg), Bashayer Al Matrooshi and Hessa Al Shamsi (62kg)

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.

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

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. 

What is graphene?

Graphene is a single layer of carbon atoms arranged like honeycomb.

It was discovered in 2004, when Russian-born Manchester scientists Andrei Geim and Kostya Novoselov were "playing about" with sticky tape and graphite - the material used as "lead" in pencils.

Placing the tape on the graphite and peeling it, they managed to rip off thin flakes of carbon. In the beginning they got flakes consisting of many layers of graphene. But as they repeated the process many times, the flakes got thinner.

By separating the graphite fragments repeatedly, they managed to create flakes that were just one atom thick. Their experiment had led to graphene being isolated for the very first time.

At the time, many believed it was impossible for such thin crystalline materials to be stable. But examined under a microscope, the material remained stable, and when tested was found to have incredible properties.

It is many times times stronger than steel, yet incredibly lightweight and flexible. It is electrically and thermally conductive but also transparent. The world's first 2D material, it is one million times thinner than the diameter of a single human hair.

But the 'sticky tape' method would not work on an industrial scale. Since then, scientists have been working on manufacturing graphene, to make use of its incredible properties.

In 2010, Geim and Novoselov were awarded the Nobel Prize for Physics. Their discovery meant physicists could study a new class of two-dimensional materials with unique properties. 

 

 

 

The Vile

Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah

Director: Majid Al Ansari

Rating: 4/5

COMPANY PROFILE
Name: Akeed

Based: Muscat

Launch year: 2018

Number of employees: 40

Sector: Online food delivery

Funding: Raised $3.2m since inception 

Tips for used car buyers
  • Choose cars with GCC specifications
  • Get a service history for cars less than five years old
  • Don’t go cheap on the inspection
  • Check for oil leaks
  • Do a Google search on the standard problems for your car model
  • Do your due diligence. Get a transfer of ownership done at an official RTA centre
  • Check the vehicle’s condition. You don’t want to buy a car that’s a good deal but ends up costing you Dh10,000 in repairs every month
  • Validate warranty and service contracts with the relevant agency and and make sure they are valid when ownership is transferred
  • If you are planning to sell the car soon, buy one with a good resale value. The two most popular cars in the UAE are black or white in colour and other colours are harder to sell

Tarek Kabrit, chief executive of Seez, and Imad Hammad, chief executive and co-founder of CarSwitch.com

Updated: March 02, 2022, 2:55 AM