• NEWCASTLE RATINGS: Martin Dubravka - 7: Clattered into Burn on edge of box after four minutes that left teammate needing treatment. Got hand/body to Lookman’s goal but couldn’t keep it out. No big saves to make with Leicester managing just two shots on target. Getty
    NEWCASTLE RATINGS: Martin Dubravka - 7: Clattered into Burn on edge of box after four minutes that left teammate needing treatment. Got hand/body to Lookman’s goal but couldn’t keep it out. No big saves to make with Leicester managing just two shots on target. Getty
  • Emil Krafth - 7: Neat one-two followed by cross into box that forced Leicester to concede corner that would lead to Guimaraes scoring. Denied Lookman shot on goal with vital toe poke in second half. Booked for hauling down Iheanacho but good performance from Swede. Getty
    Emil Krafth - 7: Neat one-two followed by cross into box that forced Leicester to concede corner that would lead to Guimaraes scoring. Denied Lookman shot on goal with vital toe poke in second half. Booked for hauling down Iheanacho but good performance from Swede. Getty
  • Fabian Schar - 7: Nice curling pass over defence to pick out Joelinton in first half but Brazilian couldn’t keep shot down. Fine job in keeping Daka very quiet and Swiss defender is enjoying life under Eddie Howe. Reuters
    Fabian Schar - 7: Nice curling pass over defence to pick out Joelinton in first half but Brazilian couldn’t keep shot down. Fine job in keeping Daka very quiet and Swiss defender is enjoying life under Eddie Howe. Reuters
  • Dan Burn - 7: Left dazed after being bulldozed over by Dubravka but able to play on. Blocked Perez shot as Foxes looked to make it 2-0 in first half. Mistimed his leap with chance from corner in 80th minute and headed well wide but strong defensively. Getty
    Dan Burn - 7: Left dazed after being bulldozed over by Dubravka but able to play on. Blocked Perez shot as Foxes looked to make it 2-0 in first half. Mistimed his leap with chance from corner in 80th minute and headed well wide but strong defensively. Getty
  • Matty Targett - 7: Headed chance straight into arms of keeper after 37 minutes from Guimaraes ball. A few no-nonsense tackles from on-loan left-back who also started move for winning goal and has been vital January signing for Magpies. Getty
    Matty Targett - 7: Headed chance straight into arms of keeper after 37 minutes from Guimaraes ball. A few no-nonsense tackles from on-loan left-back who also started move for winning goal and has been vital January signing for Magpies. Getty
  • Jonjo Shelvey - 6: Had dipping free-kick from distance in opening two minutes saved by Schmeichel and his corner led to Guimaraes scoring. Struggled to match quality of Tielemans at times, though, particularly in first half. Reuters
    Jonjo Shelvey - 6: Had dipping free-kick from distance in opening two minutes saved by Schmeichel and his corner led to Guimaraes scoring. Struggled to match quality of Tielemans at times, though, particularly in first half. Reuters
  • Bruno Guimaraes - 8: The new crowd favourite had been struggling to find room in centre of park but poked home Magpies’ leveller after Schmeichel error and VAR review. Quiet from Brazilian compared to previous games but then popped up with flying diving header for winner. Reuters
    Bruno Guimaraes - 8: The new crowd favourite had been struggling to find room in centre of park but poked home Magpies’ leveller after Schmeichel error and VAR review. Quiet from Brazilian compared to previous games but then popped up with flying diving header for winner. Reuters
  • Joelinton - 6: Blasted chance from tight angle way over bar after 15 minutes and then reluctant to pull trigger with another chance later in half. Blazed another opportunity wide after break. Usual fantastic workrate but still amazes that he was bought as a centre-forward. PA
    Joelinton - 6: Blasted chance from tight angle way over bar after 15 minutes and then reluctant to pull trigger with another chance later in half. Blazed another opportunity wide after break. Usual fantastic workrate but still amazes that he was bought as a centre-forward. PA
  • Miguel Almiron - 6: Starting in place of injured Ryan Fraser and while you can never criticise his engine, his lack of assists or goals is a problem. Nice bit of skill to skip past Thomas on byline at start of second half. Getty
    Miguel Almiron - 6: Starting in place of injured Ryan Fraser and while you can never criticise his engine, his lack of assists or goals is a problem. Nice bit of skill to skip past Thomas on byline at start of second half. Getty
  • Allan Saint-Maximin - 5: A few examples of his trademark surging runs to remind everyone what he is capable of but also too many examples of poor decision making. Hit shots high, wide and straight at the keeper after break. AFP
    Allan Saint-Maximin - 5: A few examples of his trademark surging runs to remind everyone what he is capable of but also too many examples of poor decision making. Hit shots high, wide and straight at the keeper after break. AFP
  • Chris Wood - 5: Headed Joelinton cross off target just before half-time but little other sniff of goal for big New Zealand striker, although might have benefitted from earlier crosses into box - from Saint-Maximin in particular. Getty
    Chris Wood - 5: Headed Joelinton cross off target just before half-time but little other sniff of goal for big New Zealand striker, although might have benefitted from earlier crosses into box - from Saint-Maximin in particular. Getty
  • SUBS: Joe Willock – (On for Wood 69’) 6: Had barely figured until barnstorming run in inury-time that set up winner for Guimaraes. Getty
    SUBS: Joe Willock – (On for Wood 69’) 6: Had barely figured until barnstorming run in inury-time that set up winner for Guimaraes. Getty
  • Jacob Murphy – (On for Almiron 69’) 4: Did nothing after coming on bar getting caught in possession for dwelling on ball too long and passing the ball to the opposition. Reuters
    Jacob Murphy – (On for Almiron 69’) 4: Did nothing after coming on bar getting caught in possession for dwelling on ball too long and passing the ball to the opposition. Reuters
  • Dwight Gayle – (On for Saint-Maximin 90+1’) N/A. PA
    Dwight Gayle – (On for Saint-Maximin 90+1’) N/A. PA
  • LEICESTER RATINGS: Kasper Schmeichel - 5: Rare error from Dane after getting ball caught between his legs allowing Guimaraes to poke home leveller. Little else to do on quiet afternoon for goalkeepers. Getty
    LEICESTER RATINGS: Kasper Schmeichel - 5: Rare error from Dane after getting ball caught between his legs allowing Guimaraes to poke home leveller. Little else to do on quiet afternoon for goalkeepers. Getty
  • James Justin - 7: Good block on what looked a goal-bound shot from Burn after 11 minutes and did well when up against the dangerous Saint-Maximin. PA
    James Justin - 7: Good block on what looked a goal-bound shot from Burn after 11 minutes and did well when up against the dangerous Saint-Maximin. PA
  • Daniel Amartey - 7: Booked in first minute for tripping Almiron which left him on knife edge for rest of game but never looked in huge amount of danger as Newcastle’s attack failed to threaten until a late killer blow. Reuters
    Daniel Amartey - 7: Booked in first minute for tripping Almiron which left him on knife edge for rest of game but never looked in huge amount of danger as Newcastle’s attack failed to threaten until a late killer blow. Reuters
  • Caglar Soyuncu - 6: Had home side claiming penalty for challenge on Wood in first half but rightly waved away by officials. Feels like an accident waiting to happen but largely untroubled here. PA
    Caglar Soyuncu - 6: Had home side claiming penalty for challenge on Wood in first half but rightly waved away by officials. Feels like an accident waiting to happen but largely untroubled here. PA
  • Luke Thomas - 7: Had dealt with Almiron with relative ease until being turned inside out by Paraguayan at start of second half but still good effort from full-back. PA
    Luke Thomas - 7: Had dealt with Almiron with relative ease until being turned inside out by Paraguayan at start of second half but still good effort from full-back. PA
  • Youri Tielemans - 7: Might be coming to end of Leicester career but still showing his quality and beat Shelvey with ease on a couple of occasions in first half. Quiet after break, though, and couldn’t stop Willock’s galloping run to set up winner. AFP
    Youri Tielemans - 7: Might be coming to end of Leicester career but still showing his quality and beat Shelvey with ease on a couple of occasions in first half. Quiet after break, though, and couldn’t stop Willock’s galloping run to set up winner. AFP
  • Nampalys Mendy - 7: A lot of unseen work off ball from Senegalese in the screening midfielder role and will feel aggrieved that he was on losing side as he was excellent breaking up play for Foxes. Reuters
    Nampalys Mendy - 7: A lot of unseen work off ball from Senegalese in the screening midfielder role and will feel aggrieved that he was on losing side as he was excellent breaking up play for Foxes. Reuters
  • Kiernan Dewsbury-Hall - 6: His short corner started move for Lookman’s opener. Brilliant tracking back and well-timed challenge to prevent Saint-Maximin shooting on goal. Curled shot over bar with weaker right foot after finding space on edge of box. Getty
    Kiernan Dewsbury-Hall - 6: His short corner started move for Lookman’s opener. Brilliant tracking back and well-timed challenge to prevent Saint-Maximin shooting on goal. Curled shot over bar with weaker right foot after finding space on edge of box. Getty
  • Ayoze Perez - 6: Former Newcastle attacker teed-up Lookman with clever flick for opening goal. Saw a couple of half-chances blocked by Newcastle defenders. Mixed reception of boos and applause off home fans when taken off in second half. PA
    Ayoze Perez - 6: Former Newcastle attacker teed-up Lookman with clever flick for opening goal. Saw a couple of half-chances blocked by Newcastle defenders. Mixed reception of boos and applause off home fans when taken off in second half. PA
  • Ademola Lookman - 7: Put Leicester in front with their first shot on target after being left unmarked in box following well executed corner routine. Was ready to fire home No 2 until well-timed Krafth tackle. Getty
    Ademola Lookman - 7: Put Leicester in front with their first shot on target after being left unmarked in box following well executed corner routine. Was ready to fire home No 2 until well-timed Krafth tackle. Getty
  • Patson Daka - 4: Has found goals easier to come by in Foxes’ European campaign than the Premier League. Not given a kick by Newcastle defence and was surprise that he wasn’t hooked until late in game. AFP
    Patson Daka - 4: Has found goals easier to come by in Foxes’ European campaign than the Premier League. Not given a kick by Newcastle defence and was surprise that he wasn’t hooked until late in game. AFP
  • SUBS: James Maddison – (On for Perez 60’) 5: Goal hero against PSV Eindhoven on Thursday but no repeat here. AFP
    SUBS: James Maddison – (On for Perez 60’) 5: Goal hero against PSV Eindhoven on Thursday but no repeat here. AFP
  • Harvey Barnes – (On for Lookman 67’) 5: Leicester were looking for some inspiration and flare from the attacker but he failed to provide any. Getty
    Harvey Barnes – (On for Lookman 67’) 5: Leicester were looking for some inspiration and flare from the attacker but he failed to provide any. Getty
  • Kelechi Iheanacho – (On for Daka 78’) N/A. AFP
    Kelechi Iheanacho – (On for Daka 78’) N/A. AFP

Newcastle vs Leicester player ratings: Guimaraes 8, Saint-Maximin 5; Lookman 7, Daka 4


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A last-gasp winner from Bruno Guimaraes earned Newcastle United all three points against Leicester City in the Premier League on Sunday.

The Foxes, who were on a high after beating PSV Eindhoven to reach the Europa Conference League semi-final on Thursday, took the lead courtesy of a well-worked corner routine.

Kiernan Dewsbury-Hall drilled a low ball into the near post that former Newcastle player Ayoze Perez flicked into the path of Ademola Lookman who fired home after 19 minutes.

Newcastle levelled after half-an-hour when Guimaraes took advantage of a Kasper Schmeichel error to bundle home.

The goal was initially disallowed for a foul on the goalkeeper but referee Jarred Gillett reversed his decision after reviewing the incident on the pitchside monitor following a VAR check.

A strangely subdued Newcastle failed to get going in the second half as Leicester dominated possession - albeit without finding the cutting edge to take the lead again.

And they were made to pay in injury time when a galloping run down the wing by substitute Joe Willock was deflected into the path of Brazilian midfielder Guimaraes who headed home a winner for the Magpies.

The win leaves Newcastle in 14th place, 12 points clear of the drop zone and with their top-flight status now all but secured.

Leicester, who will take on Roma in the Euro Conference League last-four first leg later this month, are three points ahead of Eddie Howe's side in ninth.

You can see out player ratings from the game at St James' Park in the gallery above. To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet
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Name: Hassan Mohsen Elhais

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

Final results:

Open men
Australia 94 (4) beat New Zealand 48 (0)

Plate men
England 85 (3) beat India 81 (1)

Open women
Australia 121 (4) beat South Africa 52 (0)

Under 22 men
Australia 68 (2) beat New Zealand 66 (2)

Under 22 women
Australia 92 (3) beat New Zealand 54 (1)

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

Who are the Sacklers?

The Sackler family is a transatlantic dynasty that owns Purdue Pharma, which manufactures and markets OxyContin, one of the drugs at the centre of America's opioids crisis. The family is well known for their generous philanthropy towards the world's top cultural institutions, including Guggenheim Museum, the National Portrait Gallery, Tate in Britain, Yale University and the Serpentine Gallery, to name a few. Two branches of the family control Purdue Pharma.

Isaac Sackler and Sophie Greenberg were Jewish immigrants who arrived in New York before the First World War. They had three sons. The first, Arthur, died before OxyContin was invented. The second, Mortimer, who died aged 93 in 2010, was a former chief executive of Purdue Pharma. The third, Raymond, died aged 97 in 2017 and was also a former chief executive of Purdue Pharma. 

It was Arthur, a psychiatrist and pharmaceutical marketeer, who started the family business dynasty. He and his brothers bought a small company called Purdue Frederick; among their first products were laxatives and prescription earwax remover.

Arthur's branch of the family has not been involved in Purdue for many years and his daughter, Elizabeth, has spoken out against it, saying the company's role in America's drugs crisis is "morally abhorrent".

The lawsuits that were brought by the attorneys general of New York and Massachussetts named eight Sacklers. This includes Kathe, Mortimer, Richard, Jonathan and Ilene Sackler Lefcourt, who are all the children of either Mortimer or Raymond. Then there's Theresa Sackler, who is Mortimer senior's widow; Beverly, Raymond's widow; and David Sackler, Raymond's grandson.

Members of the Sackler family are rarely seen in public.

First-round leaderbaord

-5 C Conners (Can)

-3 B Koepka (US), K Bradley (US), V Hovland (Nor), A Wise (US), S Horsfield (Eng), C Davis (Aus);

-2 C Morikawa (US), M Laird (Sco), C Tringale (US)

Selected others: -1 P Casey (Eng), R Fowler (US), T Hatton (Eng)

Level B DeChambeau (US), J Rose (Eng) 

1 L Westwood (Eng), J Spieth (US)

3 R McIlroy (NI)

4 D Johnson (US)

Updated: April 18, 2022, 3:12 AM