• WEST HAM RATINGS: Lukas Fabianski 5 – Didn’t have a save to make and could do little to stop Holgate’s deflected effort. He was, however, quick off his line on two occasions to put off Richarlison. Reuters
    WEST HAM RATINGS: Lukas Fabianski 5 – Didn’t have a save to make and could do little to stop Holgate’s deflected effort. He was, however, quick off his line on two occasions to put off Richarlison. Reuters
  • Ryan Fredericks 7 – He let Richarlison get the wrong side of him on one occasion but recovered well – and read the situation perfectly – to deny the Brazilian. Made another vital challenge in the second half. Getty
    Ryan Fredericks 7 – He let Richarlison get the wrong side of him on one occasion but recovered well – and read the situation perfectly – to deny the Brazilian. Made another vital challenge in the second half. Getty
  • Craig Dawson 6 – Another solid performance, this time characterised by good passing out from the back. Wasn’t fooled by a Holgate dive in the second half. Action Images
    Craig Dawson 6 – Another solid performance, this time characterised by good passing out from the back. Wasn’t fooled by a Holgate dive in the second half. Action Images
  • Kurt Zouma 6 – Booed throughout by the visiting fans, he had a quiet game but won pretty much everything in the air. PA
    Kurt Zouma 6 – Booed throughout by the visiting fans, he had a quiet game but won pretty much everything in the air. PA
  • Aaron Cresswell 7 – Celebrated making his 450th career appearance with the opening goal; a stunning free-kick from 25 yards that found the top corner and left Pickford with no chance. Came close with another set-piece in the second half. AFP
    Aaron Cresswell 7 – Celebrated making his 450th career appearance with the opening goal; a stunning free-kick from 25 yards that found the top corner and left Pickford with no chance. Came close with another set-piece in the second half. AFP
  • Tomas Soucek 6 – A quiet game by his standards, and though he didn’t do a great deal, wrong the Hammers’ central axis were guilty of conceding passes through the middle of the park. AFP
    Tomas Soucek 6 – A quiet game by his standards, and though he didn’t do a great deal, wrong the Hammers’ central axis were guilty of conceding passes through the middle of the park. AFP
  • Declan Rice 6 – Tidy on the ball, he did the simple things very well. Made a crucial intervention to deny Calvert-Lewin when the game became stretched. Action Images
    Declan Rice 6 – Tidy on the ball, he did the simple things very well. Made a crucial intervention to deny Calvert-Lewin when the game became stretched. Action Images
  • Jarrod Bowen 7 – Won the free-kick that led to the first goal and scored West Ham’s second after he followed up Pickford’s save to deny Antonio. AFP
    Jarrod Bowen 7 – Won the free-kick that led to the first goal and scored West Ham’s second after he followed up Pickford’s save to deny Antonio. AFP
  • Said Benrahma 6 – His passing in the attacking third often opened Everton’s defence; his most incisive assist giving Antonio an excellent chance, which he wasted. Had an effort from long range easily saved. Getty
    Said Benrahma 6 – His passing in the attacking third often opened Everton’s defence; his most incisive assist giving Antonio an excellent chance, which he wasted. Had an effort from long range easily saved. Getty
  • Pablo Fornals 6 – Seized on Iwobi’s mis-control to feed the ball into Antonio’s path in the build-up to West Ham’s second. PA
    Pablo Fornals 6 – Seized on Iwobi’s mis-control to feed the ball into Antonio’s path in the build-up to West Ham’s second. PA
  • Michael Antonio 7 – The striker’s goal drought continues, though his movement was impressive. His first effort was blocked by Keane and then took the ball too wide. Came close again in the second half and it led to West Ham regaining the lead. AFP
    Michael Antonio 7 – The striker’s goal drought continues, though his movement was impressive. His first effort was blocked by Keane and then took the ball too wide. Came close again in the second half and it led to West Ham regaining the lead. AFP
  • SUBS: Mark Noble (Bowen, 69) 5 – Kept his passing short and simple. Getty
    SUBS: Mark Noble (Bowen, 69) 5 – Kept his passing short and simple. Getty
  • Andriy Yarmolenko (Benrahma, 82) N/A – On for his 14th appearance of the season, he was a calming influence. Reuters
    Andriy Yarmolenko (Benrahma, 82) N/A – On for his 14th appearance of the season, he was a calming influence. Reuters
  • EVERTON RATINGS: Jordan Pickford 6 – Continued his fine form from international duty against Switzerland and did well to deny Fornals with a blockt. His distribution sometimes put his full-backs under pressure. Was unlucky to see his save from Antonio fall into Bowen’s path. Getty
    EVERTON RATINGS: Jordan Pickford 6 – Continued his fine form from international duty against Switzerland and did well to deny Fornals with a blockt. His distribution sometimes put his full-backs under pressure. Was unlucky to see his save from Antonio fall into Bowen’s path. Getty
  • Jonjoe Kenny 3 – A weak link at the back, and who often gave those attacking on the West Ham left too much time and space. Getty
    Jonjoe Kenny 3 – A weak link at the back, and who often gave those attacking on the West Ham left too much time and space. Getty
  • Michael Keane 5 – Everton looked nervy at the back to start, but Keane grew into the game and made several key interventions, with his head and feet. Looked excellent on the ball but made a rash challenge when already on a yellow and left his teammates with it all to do. Reuters
    Michael Keane 5 – Everton looked nervy at the back to start, but Keane grew into the game and made several key interventions, with his head and feet. Looked excellent on the ball but made a rash challenge when already on a yellow and left his teammates with it all to do. Reuters
  • Ben Godfrey 5 – Gave the ball away on one occasion and didn’t appear to make much of an effort to get it back, with West Ham on the offensive. However, he made an incredible tackle to deny Antonio in the final 10 minutes. AFP
    Ben Godfrey 5 – Gave the ball away on one occasion and didn’t appear to make much of an effort to get it back, with West Ham on the offensive. However, he made an incredible tackle to deny Antonio in the final 10 minutes. AFP
  • Vitaliy Mykolenko 5 – Guilty of playing Antonio onside when the striker broke free before West Ham’s winning goal. However, he made a number of important blocks with West Ham threatening to attack on the right-hand side. Getty
    Vitaliy Mykolenko 5 – Guilty of playing Antonio onside when the striker broke free before West Ham’s winning goal. However, he made a number of important blocks with West Ham threatening to attack on the right-hand side. Getty
  • Abdoulaye Doucoure 4 – Had plenty of time on the ball but never looked assured with it and was often caught in possession. AFP
    Abdoulaye Doucoure 4 – Had plenty of time on the ball but never looked assured with it and was often caught in possession. AFP
  • Mason Holgate 6 – A late starter following an injury to Donny van der Beek in the warm-up, he levelled the scores with a well-taken half volley following Richarlison’s lay off. Fantastic finish. Was guilty of looking for a penalty in the second half. AFP
    Mason Holgate 6 – A late starter following an injury to Donny van der Beek in the warm-up, he levelled the scores with a well-taken half volley following Richarlison’s lay off. Fantastic finish. Was guilty of looking for a penalty in the second half. AFP
  • Alex Iwobi 6 – One of Everton’s brighter performers, he was dangerous when running forward with the ball but it was from his loss of possession that West Ham regained the lead. Dropped to his knees when Bowen converted, knowing his mistake was costly. AFP
    Alex Iwobi 6 – One of Everton’s brighter performers, he was dangerous when running forward with the ball but it was from his loss of possession that West Ham regained the lead. Dropped to his knees when Bowen converted, knowing his mistake was costly. AFP
  • Demarai Gray 6 – Was lively without really causing too much of a threat. His movement was good, he showed good feet throughout, and he linked well with Calvert-Lewin, but he didn’t create any chances of note. AFP
    Demarai Gray 6 – Was lively without really causing too much of a threat. His movement was good, he showed good feet throughout, and he linked well with Calvert-Lewin, but he didn’t create any chances of note. AFP
  • Dominic Calvert-Lewin 7 – His movement capped a fine opening half hour for the visitors, though he was often let down by the final ball. He came close after the break when he fashioned a shooting opportunity, but he couldn’t keep his left-foot shoot under the bar. PA
    Dominic Calvert-Lewin 7 – His movement capped a fine opening half hour for the visitors, though he was often let down by the final ball. He came close after the break when he fashioned a shooting opportunity, but he couldn’t keep his left-foot shoot under the bar. PA
  • Richarlison 7 – Arguably Everton’s biggest threat. He first broke free following an incisive pass from Iwobi and rounded Pickford but was denied by the pace of a recovering Fredericks. He came close with another effort using the outside of his boot, but he couldn’t keep it under the bar. It was from his lay off that Holgate equalised. Action Images
    Richarlison 7 – Arguably Everton’s biggest threat. He first broke free following an incisive pass from Iwobi and rounded Pickford but was denied by the pace of a recovering Fredericks. He came close with another effort using the outside of his boot, but he couldn’t keep it under the bar. It was from his lay off that Holgate equalised. Action Images
  • SUB: Anthony Gordon (Calvert-Lewin, 79) N/A – Worked hard when he came on but usually in his own half, rather than around West Ham’s box. AFP
    SUB: Anthony Gordon (Calvert-Lewin, 79) N/A – Worked hard when he came on but usually in his own half, rather than around West Ham’s box. AFP

West Ham v Everton ratings: Cresswell 7, Antonio 7; Kenny 3, Keane 5


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Everton remained in deep trouble in the Premier League after losing 2-1 at West Ham on Sunday, with defender Michael Keane's second-half red card capping another disappointing away performance by Frank Lampard's team.

Jarrod Bowen marked his comeback from injury by scoring the winning goal in the 58th minute, converting a rebound into an empty net after Everton goalkeeper Jordan Pickford had saved from Michail Antonio.

Aaron Cresswell gave West Ham the lead with a curling free kick into the top corner in the 32nd, only for Mason Holgate to equalise in the 53rd with a deflected shot.

While West Ham moved above Manchester United and to within three points of fourth-place Arsenal, Everton stayed just one place and three points above the relegation zone.

Player ratings from the match can be seen in the gallery above. To view the next image, simply swipe.

HIJRA

Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy

Director: Shahad Ameen

Rating: 3/5

Farage on Muslim Brotherhood

Nigel Farage told Reform's annual conference that the party will proscribe the Muslim Brotherhood if he becomes Prime Minister.
"We will stop dangerous organisations with links to terrorism operating in our country," he said. "Quite why we've been so gutless about this – both Labour and Conservative – I don't know.
“All across the Middle East, countries have banned and proscribed the Muslim Brotherhood as a dangerous organisation. We will do the very same.”
It is 10 years since a ground-breaking report into the Muslim Brotherhood by Sir John Jenkins.
Among the former diplomat's findings was an assessment that “the use of extreme violence in the pursuit of the perfect Islamic society” has “never been institutionally disowned” by the movement.
The prime minister at the time, David Cameron, who commissioned the report, said membership or association with the Muslim Brotherhood was a "possible indicator of extremism" but it would not be banned.

THE SPECS

Range Rover Sport Autobiography Dynamic

Engine: 5.0-litre supercharged V8

Transmission: six-speed manual

Power: 518bhp

Torque: 625Nm

Speed: 0-100kmh 5.3 seconds

Price: Dh633,435

On sale: now

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

The alternatives

• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.

• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.

• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.

2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.

• PayPal is probably the best-known online goods payment method - usually used for eBay purchases -  but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.

'The Sky is Everywhere'

Director:Josephine Decker

Stars:Grace Kaufman, Pico Alexander, Jacques Colimon

Rating:2/5

Fixtures and results:

Wed, Aug 29:

  • Malaysia bt Hong Kong by 3 wickets
  • Oman bt Nepal by 7 wickets
  • UAE bt Singapore by 215 runs

Thu, Aug 30: UAE v Nepal; Hong Kong v Singapore; Malaysia v Oman

Sat, Sep 1: UAE v Hong Kong; Oman v Singapore; Malaysia v Nepal

Sun, Sep 2: Hong Kong v Oman; Malaysia v UAE; Nepal v Singapore

Tue, Sep 4: Malaysia v Singapore; UAE v Oman; Nepal v Hong Kong

Thu, Sep 6: Final

Updated: April 03, 2022, 3:17 PM