• BRIGHTON RATINGS: Robert Sanchez - 4 The Spaniard was lucky to escape a red card when he levelled Diaz as the Portuguese opened the scoring. If he had been quicker off the line, he might have reached the ball before the man. AP
    BRIGHTON RATINGS: Robert Sanchez - 4 The Spaniard was lucky to escape a red card when he levelled Diaz as the Portuguese opened the scoring. If he had been quicker off the line, he might have reached the ball before the man. AP
  • Tariq Lamptey - 4 The 21-year-old was neutralised going forward by Robertson. He also let Diaz run free before the opening goal. Reuters
    Tariq Lamptey - 4 The 21-year-old was neutralised going forward by Robertson. He also let Diaz run free before the opening goal. Reuters
  • Joel Veltman - 5 The Dutchman was bemused by Liverpool’s pace and movement and was often caught in the wrong position. There was too much space between him and Lamptey. Reuters
    Joel Veltman - 5 The Dutchman was bemused by Liverpool’s pace and movement and was often caught in the wrong position. There was too much space between him and Lamptey. Reuters
  • Lewis Dunk - 5 The 30-year-old appeared to be a yard short of the pace that was required to control the Liverpool attack. He was solid in the air. PA
    Lewis Dunk - 5 The 30-year-old appeared to be a yard short of the pace that was required to control the Liverpool attack. He was solid in the air. PA
  • Marc Cucurella - 5 The Spaniard was efficient against a sub-par Salah but was poor in possession. He was unable to generate any threat going forward. Reuters
    Marc Cucurella - 5 The Spaniard was efficient against a sub-par Salah but was poor in possession. He was unable to generate any threat going forward. Reuters
  • Steven Alzate - 3 The Colombian struggled to make an impact. The game bypassed him and he made way for Lallana at half time. Getty
    Steven Alzate - 3 The Colombian struggled to make an impact. The game bypassed him and he made way for Lallana at half time. Getty
  • Yves Bissouma - 5 The 25-year-old was combative in the midfield and made the opposition work in the first half. He was less effective after the break and gave away a needless penalty. Welbeck replaced him in the 66th minute. Getty
    Yves Bissouma - 5 The 25-year-old was combative in the midfield and made the opposition work in the first half. He was less effective after the break and gave away a needless penalty. Welbeck replaced him in the 66th minute. Getty
  • Alexis Mac Allister - 4 The Argentinian showed some nice touches but almost all were in areas that did not hurt Liverpool. In the final third his passes went astray. Getty
    Alexis Mac Allister - 4 The Argentinian showed some nice touches but almost all were in areas that did not hurt Liverpool. In the final third his passes went astray. Getty
  • Leandro Trossard - 5 The Belgian hurtled around the pitch but did not get on the ball enough. He blasted a good chance over the bar just after half time. Getty
    Leandro Trossard - 5 The Belgian hurtled around the pitch but did not get on the ball enough. He blasted a good chance over the bar just after half time. Getty
  • Solly March - 5 The winger started to trouble Liverpool late in the game but could not produce a telling pass. The result was no longer in question by the time he started playing. Reuters
    Solly March - 5 The winger started to trouble Liverpool late in the game but could not produce a telling pass. The result was no longer in question by the time he started playing. Reuters
  • Neal Maupay - 4 The Frenchman left his foot in on Alisson late on and was given a yellow card. It was emblematic of his game. He was repeatedly a split-second too late to the ball. Action Images
    Neal Maupay - 4 The Frenchman left his foot in on Alisson late on and was given a yellow card. It was emblematic of his game. He was repeatedly a split-second too late to the ball. Action Images
  • SUBS: Adam Lallana - 3 The former Liverpool player came on for Alzate at half time and lasted just eight minutes before limping off injured. Gross replaced him. PA
    SUBS: Adam Lallana - 3 The former Liverpool player came on for Alzate at half time and lasted just eight minutes before limping off injured. Gross replaced him. PA
  • Pascal Gross - 4 The German entered the game in the 53rd minute. He might have remained on the bench for all the impact he had on proceedings. Getty
    Pascal Gross - 4 The German entered the game in the 53rd minute. He might have remained on the bench for all the impact he had on proceedings. Getty
  • Danny Welbeck - 6 The 31-year-old replaced Bissouma with 24 minutes to go. He was lively and tested Alisson with a header. Action Images
    Danny Welbeck - 6 The 31-year-old replaced Bissouma with 24 minutes to go. He was lively and tested Alisson with a header. Action Images
  • LIVERPOOL RATINGS: Alisson Becker - 7 The Brazilian had little to do but made a superb save late on from Welbeck. He showed his intelligence when he collected the ball with his body outside the area but with his hands inside the box. Action Images
    LIVERPOOL RATINGS: Alisson Becker - 7 The Brazilian had little to do but made a superb save late on from Welbeck. He showed his intelligence when he collected the ball with his body outside the area but with his hands inside the box. Action Images
  • Trent Alexander-Arnold - 7 The 23-year-old was largely in control of his flank. His distribution was not as creative as usual but he used the ball well. March gave him some trouble late on. Getty
    Trent Alexander-Arnold - 7 The 23-year-old was largely in control of his flank. His distribution was not as creative as usual but he used the ball well. March gave him some trouble late on. Getty
  • Joel Matip - 8 The 30-year-old was at the top of his game, snuffing out danger with a series of tackles and interceptions. His pass to Diaz for the opening goal was sublime. Getty
    Joel Matip - 8 The 30-year-old was at the top of his game, snuffing out danger with a series of tackles and interceptions. His pass to Diaz for the opening goal was sublime. Getty
  • Virgil van Dijk - 7 The Dutchman dominated in the air and was assured on the ground. He read the game superbly and saw danger before it unfolded. AP
    Virgil van Dijk - 7 The Dutchman dominated in the air and was assured on the ground. He read the game superbly and saw danger before it unfolded. AP
  • Andrew Robertson - 7 The Scot is developing a fine understanding with Diaz. He was incisive going forward and assured when defending. Getty
    Andrew Robertson - 7 The Scot is developing a fine understanding with Diaz. He was incisive going forward and assured when defending. Getty
  • Fabinho - 6 A low-key effort from the Brazilian. He was not as quick to the ball as usual and drifted out of the game for periods. AP
    Fabinho - 6 A low-key effort from the Brazilian. He was not as quick to the ball as usual and drifted out of the game for periods. AP
  • Jordan Henderson - 7 The captain was busy and eager and combined well with Salah. Milner replaced him with four minutes to go. Action Images
    Jordan Henderson - 7 The captain was busy and eager and combined well with Salah. Milner replaced him with four minutes to go. Action Images
  • Naby Keita – 7 The Guinean pressed hard and was neat on the ball. He was effective but made way for Thiago in the 65th minute. Getty
    Naby Keita – 7 The Guinean pressed hard and was neat on the ball. He was effective but made way for Thiago in the 65th minute. Getty
  • Mohamed Salah - 7 The Egyptian hit the bar with a deflected effort and scored from the penalty spot to take his goal tally to 20 in the league. Even so, he was not at his best and he limped off to be replaced by Jota in the 65th minute. Getty
    Mohamed Salah - 7 The Egyptian hit the bar with a deflected effort and scored from the penalty spot to take his goal tally to 20 in the league. Even so, he was not at his best and he limped off to be replaced by Jota in the 65th minute. Getty
  • Sadio Mane - 8 The Senegalese was on fine form, even though he rarely threatened to score. His movement ensured the defence could never relax. PA
    Sadio Mane - 8 The Senegalese was on fine form, even though he rarely threatened to score. His movement ensured the defence could never relax. PA
  • Luis Diaz - 8 The Colombian was a handful. His brave goal was the highlight of a performance full of guile and threat. PA
    Luis Diaz - 8 The Colombian was a handful. His brave goal was the highlight of a performance full of guile and threat. PA
  • SUBS: Thiago Alcantara - 6 The 30-year-old joined the action in the 65th minute for Keita. He produced one sublime pass but found it hard to get to the pace of the game. Reuters
    SUBS: Thiago Alcantara - 6 The 30-year-old joined the action in the 65th minute for Keita. He produced one sublime pass but found it hard to get to the pace of the game. Reuters
  • Diogo Jota - 6 The Portuguese replaced Salah with 25 minutes to go. His first touch let him down and he had little influence on the match. Getty
    Diogo Jota - 6 The Portuguese replaced Salah with 25 minutes to go. His first touch let him down and he had little influence on the match. Getty
  • James Milner - 6 The 36-year-old came on for Henderson with four minutes to go. As usual, he put himself about during this short cameo. AP
    James Milner - 6 The 36-year-old came on for Henderson with four minutes to go. As usual, he put himself about during this short cameo. AP

Brighton v Liverpool ratings: Alzate 3, Sanchez 4; Mane 8, Diaz 8


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Liverpool moved within touching distance of Manchester City at the summit of the Premier League after a 2-0 win at Brighton.

The Seagulls had fought back from two goals behind to force a draw at Anfield in October but there were no slips from Jurgen Klopp’s side this time around as they left the south coast with all three points.

A Luis Diaz header gave Liverpool the lead in the first half – but the forward received a heavy blow in the process as Robert Sanchez rushed off his line. However, VAR review ruled there was no red card for the goalkeeper.

Mohamed Salah’s second half penalty doubled Liverpool’s advantage and they saw out the remainder of the game with relative ease to move to within three points of Manchester City, with a game in hand.

You can see the player ratings from the match in the gallery above. To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

Brief scoreline:

Manchester United 2

Rashford 28', Martial 72'

Watford 1

Doucoure 90'

COMPANY%20PROFILE%20
%3Cp%3EName%3A%20DarDoc%3Cbr%3EBased%3A%20Abu%20Dhabi%3Cbr%3EFounders%3A%20Samer%20Masri%2C%20Keswin%20Suresh%3Cbr%3ESector%3A%20HealthTech%3Cbr%3ETotal%20funding%3A%20%24800%2C000%3Cbr%3EInvestors%3A%20Flat6Labs%2C%20angel%20investors%20%2B%20Incubated%20by%20Hub71%2C%20Abu%20Dhabi's%20Department%20of%20Health%3Cbr%3ENumber%20of%20employees%3A%2010%3C%2Fp%3E%0A
The Sand Castle

Director: Matty Brown

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

Rating: 2.5/5

Essentials

The flights

Emirates and Etihad fly direct from the UAE to Geneva from Dh2,845 return, including taxes. The flight takes 6 hours. 

The package

Clinique La Prairie offers a variety of programmes. A six-night Master Detox costs from 14,900 Swiss francs (Dh57,655), including all food, accommodation and a set schedule of medical consultations and spa treatments.

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

How does ToTok work?

The calling app is available to download on Google Play and Apple App Store

To successfully install ToTok, users are asked to enter their phone number and then create a nickname.

The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.

Users can also invite other contacts to download ToTok to allow them to make contact through the app.

 

heading

Iran has sent five planeloads of food to Qatar, which is suffering shortages amid a regional blockade.

A number of nations, including Iran's major rival Saudi Arabia, last week cut ties with Qatar, accusing it of funding terrorism, charges it denies.

The land border with Saudi Arabia, through which 40% of Qatar's food comes, has been closed.

Meanwhile, mediators Kuwait said that Qatar was ready to listen to the "qualms" of its neighbours.

Company profile

Company: Rent Your Wardrobe 

Date started: May 2021 

Founder: Mamta Arora 

Based: Dubai 

Sector: Clothes rental subscription 

Stage: Bootstrapped, self-funded 

THE BIO:

Favourite holiday destination: Thailand. I go every year and I’m obsessed with the fitness camps there.

Favourite book: Born to Run by Christopher McDougall. It’s an amazing story about barefoot running.

Favourite film: A League of their Own. I used to love watching it in my granny’s house when I was seven.

Personal motto: Believe it and you can achieve it.

Where can I submit a sample?

Volunteers can now submit DNA samples at a number of centres across Abu Dhabi. The programme is open to all ages.

Collection centres in Abu Dhabi include:

  • Abu Dhabi National Exhibition Centre (ADNEC)
  • Biogenix Labs in Masdar City
  • Al Towayya in Al Ain
  • NMC Royal Hospital in Khalifa City
  • Bareen International Hospital
  • NMC Specialty Hospital, Al Ain
  • NMC Royal Medical Centre - Abu Dhabi
  • NMC Royal Women’s Hospital.

Padmaavat

Director: Sanjay Leela Bhansali

Starring: Ranveer Singh, Deepika Padukone, Shahid Kapoor, Jim Sarbh

3.5/5

BRAZIL SQUAD

Alisson (Liverpool), Daniel Fuzato (Roma), Ederson (Man City); Alex Sandro (Juventus), Danilo (Juventus), Eder Militao (Real Madrid), Emerson (Real Betis), Felipe (Atletico Madrid), Marquinhos (PSG), Renan Lodi (Atletico Madrid), Thiago Silva (PSG); Arthur (Barcelona), Casemiro (Real Madrid), Douglas Luiz (Aston Villa), Fabinho (Liverpool), Lucas Paqueta (AC Milan), Philippe Coutinho (Bayern Munich); David Neres (Ajax), Gabriel Jesus (Man City), Richarlison (Everton), Roberto Firmino (Liverpool), Rodrygo (Real Madrid), Willian (Chelsea).

Kanye%20West
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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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Updated: March 12, 2022, 3:53 PM