Pep Guardiola has said Manchester City will go to the Bernabeu to win the Champions League semi-final second leg after earning a slender advantage with a thrilling 4-3 victory at the Etihad on Tuesday.
Early goals from Kevin de Bruyne and Gabriel Jesus gave City a comfortable lead, before Karim Benzema pulled one back in the first half. Phil Foden restored City's two-goal advantage after the break, only for Vinicius Jr to keep Real Madrid in touching distance.
City again pulled clear through a stunning Bernardo Silva strike but the Premier League leaders will protect a one-goal lead after Benzema scored his second with a superb Panenka-style penalty.
With the second leg taking place at the Bernabeu next Wednesday, Guardiola insisted City will not be cagey in Spain in an attempt to protect their lead but will look to take the game to Real Madrid as they attempt to reach their second successive Champions League final.
"It was a fantastic game for both sides. We did many good things. Unfortunately we conceded goals and we could not score more. But two games and we have another one in one week," Guardiola told BT Sport.
"We played a fantastic game against an incredible team. The moments where they rise and come back into the game in the first half I think we gave them as our build-up was so nervous. Normally we are so safe and so good. Also they press really good and strong. All around the world and for Manchester City, we are so proud. But it is about reaching the final and sometimes football happens. We go to Madrid to try to win the game."
The win over Real Madrid keeps City firmly in the hunt for a Champions League and Premier League double. City lead the league table by one point and next face Leeds United on Saturday, and Guardiola insisted all the focus will be on the visit to Elland Road before next week's return fixture at the Bernabeu.
"I say to the players to rest. Leeds now is the most important thing and we go to Madrid to win," Guardiola said. "Both teams want to attack and have the quality to play. Football is a fantastic spectacle. Congratulations to Carlo and his team as they are so good. At the same time, we saw ourselves that we can be there."
Man City v Real Madrid player ratings
-

MANCHESTER CITY RATINGS: Ederson - 6: A couple of poor passes from the back in first half that could have been punished on another day. No chance with goals and outwitted by cheeky Benzema penalty. Reuters -

John Stones - 6: Playing out of comfort zone at right-back and had been solid enough up against the dangerous Vinicius Junior before limping off injured late in first half. Looked devastated as he headed off down tunnel. AP -

Aymeric Laporte - 5: Should have closed down Vinicius Junior before Brazilian's goal. Found himself in centre-forward’s position after 68 minutes but hit shot straight at Ederson. Blatant handball to give away penalty and allow Benzema to score from spot to make it 4-3. Reuters -

Ruben Dias - 6: Deflected Vinicius shot wide in opening 20 minutes but was relieved to see linesman flag go up when he deflected pass from same player onto own post. Important header with Benzema primed to finish just before hour. Twice nearly got on end of crosses that would have made it 5-3. AP -

Oleksandr Zinchenko - 7: Drilled shot wide of target in first half but beaten to ball by Benzema for Real’s opener soon after. Set up chance for Laporte that centre-half couldn’t finish. Did really well against pace of Rodrygo. PA -

Rodri - 8: The anchorman at the base of City’s slick midfield and bossed middle of park despite being up against Kroos and Modric. Couldn’t get track back quick enough to prevent Vinicius Junor scoring. Reuters -

Bernardo Silva - 8: Not as much impact as City’s wide players in first half but still a key part of City’s superb pace and movement going forward. Cracking finish into top corner to make it 4-2. PA -

Kevin De Bruyne - 9: Brilliant diving header inside two minutes to give City perfect start, then provided cross into box for Jesus’ goal. Was simply unplayable at times and his distribution another level to everyone on pitch, which is saying something considering the attacking talent on show. PA -

Riyad Mahrez - 8: Driving run and cracking ball into box to set-up De Bruyne’s opener but left manager Pep Guardiola going ballistic on touchline when he shot into side netting with teammates waiting for pass in middle. Hit post with glorious chance just after break and clipped another shot across face goal after mazy run. PA -

Phil Foden - 8: Caused chaos in the Real defence with his attacking runs down left. First touch let him down ahead of shot he pulled wide that would have made it 3-0. Should have scored just after half-time but saw Carvajal block his effort on line, but did make it 3-1 minutes later with simple header. PA -

Gabriel Jesus - 7: Four goals against Watford at weekend and continued his scoring streak with calm finish to make it 2-0 in blistering start from City. EPA -

SUBS: Fernandinho – (On for Stones 37’) 6: Fantastic run down right and ball into box for Foden’s goal but got done by Vinicius Junior in run-up to Real’s second goal minutes later. Younger legs than veteran midfielder’s have found Vinicius Junior’s pace a problem, in defence of veteran. Getty -

Raheem Sterling – (On for Jesus 83’) N/A. Getty -

REAL MADRID RATINGS: Thibaut Courtois - 6: Helpless as defence went missing far too regularly and nothing he could do about first three goals – but caught flat-footed for fourth when Silva fired into top corner of his near post. EPA -

Dani Carvajal - 7: Allowed De Bruyne to ghost in front of him for City’s early goal. Vital clearance just before break from Mahrez cross across six-yard box and even more important block on line just after half-time from Foden after Mahrez hit post. Good ball into box that Militao failed to finish. EPA -

Eder Militao - 5: Struggled to deal with City’s movement and looked shaky at back throughout. Turned inside out by Jesus late in first half and then easily beaten by Mahrez early in second when Algerian hit post. Headed chance straight at keeper that would have made it 3-3. AP -

David Alaba - 5: Austrian defender was injury doubt before match and badly caught out for Jesus’ goal. Flicked header just wide of target on half-hour mark. Didn’t make it out for second half as gamble to play failed to pay off. AFP -

Ferland Mendy - 6: Supplied ball into box for Benzema’s goal but couldn’t handle Mahrez’s runs down his flank and endured a tough night defensively. Reuters -

Luka Modric - 7: Croatian mdifelder seemed to be missing midfield partner in crime Casemiro as Real couldn’t get ball off City for first 20 minutes. Played his way into game and hit shot just wide of target from edge of box in last 15 minutes. Reuters -

Toni Kroos - 6: Gave away clumsy foul on edge of Real box just before break and was relieved to see De Bruyne crack shot straight at wall. A lot expected of Real’s midfield before game but German struggled. EPA -

Federico Valverde - 7: Tireless workrate as always and in right place to divert cross away after Militao had been skinned by Jesus. Getty -

Rodrygo - 6: Powered shot straight at Ederson as Real started to battle back into game after disastrous start. Kept relatively under control by Zinchenko and his last contribution before being taken off was a poor pass out for goal-kick to waste good opportunity for Real. Getty -

Karim Benzema – 9: Great ball into box that Alaba headed wide in first half. Pulled Real back into game with excellent first-time finish after 33 minutes for 40th goal of season. Ice-cold nerves with Panenka finish from the spot and make it 3-3 from the most in-form striker on the planet. EPA -

Vinicius Junior - 7: Saw shot deflected wide after 18 minutes when Benzema was crying out for pass. Some Brazilian magic to make it 3-2 with a sensational dummy past Fernandinho, surging down left flank before finishing well. Getty -

SUBS: Nacho – (On for 46 Alaba’) 6: Real would have been hoping Spaniard would help shore up a leaky defensive showing but found dealing with City’s attackers as problematic as his teammates. AFP -

Eduardo Camavinga – (On for Rodrygo 70’) 6: No chance for highly-rated midfielder to make his mark. Reuters -

Dani Ceballos – (On for Rodrygo 79’) N/A. Reuters Marco Asensio – (On for Vinicius Junior 88’) N/A.
ENGLAND SQUAD
Goalkeepers Henderson, Pickford, Pope.
Defenders Alexander-Arnold, Chilwell, Coady, Dier, Gomez, Keane, Maguire, Maitland-Niles, Mings, Saka, Trippier, Walker.
Midfielders Henderson, Mount, Phillips, Rice, Ward-Prowse, Winks.
Forwards Abraham, Barnes, Calvert-Lewin, Grealish, Ings, Kane, Rashford, Sancho, Sterling.
UAE FIXTURES
October 18 – 7.30pm, UAE v Oman, Zayed Cricket Stadium, Abu Dhabi
October 19 – 7.30pm, UAE v Ireland, Zayed Cricket Stadium, Abu Dhabi
October 21 – 2.10pm, UAE v Hong Kong, Zayed Cricket Stadium, Abu Dhabi
October 22 – 2.10pm, UAE v Jersey, Zayed Cricket Stadium, Abu Dhabi
October 24 – 10am, UAE v Nigeria, Abu Dhabi Cricket Oval 1
October 27 – 7.30pm, UAE v Canada, Zayed Cricket Stadium, Abu Dhabi
October 29 – 2.10pm, Playoff 1 – A2 v B3; 7.30pm, Playoff 2 – A3 v B2, at Dubai International Stadium.
October 30 – 2.10pm, Playoff 3 – A4 v Loser of Play-off 1; 7.30pm, Playoff 4 – B4 v Loser of Play-off 2 at Dubai International Stadium
November 1 – 2.10pm, Semifinal 1 – B1 v Winner of Play-off 1; 7.30pm, Semifinal 2 – A1 v Winner of Play-off 2 at Dubai International Stadium
November 2 – 2.10pm, Third place Playoff – B1 v Winner of Play-off 1; 7.30pm, Final, at Dubai International Stadium
england euro squad
Goalkeepers: Dean Henderson (Man Utd), Sam Johnstone (West Brom), Jordan Pickford (Everton)
Defenders: John Stones (Man City), Luke Shaw (Man Utd), Harry Maguire (Man Utd), Trent Alexander-Arnold (Liverpool), Kyle Walker (Man City), Tyrone Mings (Aston Villa), Reece James (Chelsea), Conor Coady (Wolves), Ben Chilwell (Chelsea), Kieran Trippier (Atletico Madrid)
Midfielders: Mason Mount (Chelsea), Declan Rice (West Ham), Jordan Henderson (Liverpool), Jude Bellingham (Borussia Dortmund), Kalvin Phillips (Leeds)
Forwards: Harry Kane (Tottenham), Marcus Rashford (Man Utd), Raheem Sterling (Man City), Dominic Calvert-Lewin (Everton), Phil Foden (Man City), Jack Grealish (Aston Villa), Jadon Sancho (Borussia Dortmund), Bukayo Saka (Arsenal)
Skoda Superb Specs
Engine: 2-litre TSI petrol
Power: 190hp
Torque: 320Nm
Price: From Dh147,000
Available: Now
What went into the film
25 visual effects (VFX) studios
2,150 VFX shots in a film with 2,500 shots
1,000 VFX artists
3,000 technicians
10 Concept artists, 25 3D designers
New sound technology, named 4D SRL
The specs: 2018 Chevrolet Equinox
Price, base / as tested: Dh76,900 / Dh110,900
Engine: 2.0L, turbocharged in-line four-cylinder
Gearbox: Nine-speed automatic
Power: 252hp @ 5,500rpm
Torque: Torque: 352Nm @ 2,500rpm
Fuel economy, combined: 8.5L / 100km
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
SPEC%20SHEET%3A%20SAMSUNG%20GALAXY%20Z%20FLIP5
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
Profile of Udrive
Date started: March 2016
Founder: Hasib Khan
Based: Dubai
Employees: 40
Amount raised (to date): $3.25m – $750,000 seed funding in 2017 and a Seed round of $2.5m last year. Raised $1.3m from Eureeca investors in January 2021 as part of a Series A round with a $5m target.
'Joker'
Directed by: Todd Phillips
Starring: Joaquin Phoenix
Rating: Five out of five stars
THE BIO
Favourite book: ‘Purpose Driven Life’ by Rick Warren
Favourite travel destination: Switzerland
Hobbies: Travelling and following motivational speeches and speakers
Favourite place in UAE: Dubai Museum
SPEC%20SHEET%3A%20APPLE%20IPHONE%2014
The specs
Engine: Dual 180kW and 300kW front and rear motors
Power: 480kW
Torque: 850Nm
Transmission: Single-speed automatic
Price: From Dh359,900 ($98,000)
On sale: Now
How Filipinos in the UAE invest
A recent survey of 10,000 Filipino expatriates in the UAE found that 82 per cent have plans to invest, primarily in property. This is significantly higher than the 2014 poll showing only two out of 10 Filipinos planned to invest.
Fifty-five percent said they plan to invest in property, according to the poll conducted by the New Perspective Media Group, organiser of the Philippine Property and Investment Exhibition. Acquiring a franchised business or starting up a small business was preferred by 25 per cent and 15 per cent said they will invest in mutual funds. The rest said they are keen to invest in insurance (3 per cent) and gold (2 per cent).
Of the 5,500 respondents who preferred property as their primary investment, 54 per cent said they plan to make the purchase within the next year. Manila was the top location, preferred by 53 per cent.
The Bio
Hometown: Bogota, Colombia
Favourite place to relax in UAE: the desert around Al Mleiha in Sharjah or the eastern mangroves in Abu Dhabi
The one book everyone should read: 100 Years of Solitude by Gabriel Garcia Marquez. It will make your mind fly
Favourite documentary: Chasing Coral by Jeff Orlowski. It's a good reality check about one of the most valued ecosystems for humanity
Results
5pm: Maiden (PA) Dh80,000 (Turf) 1,200m, Winner: ES Rubban, Antonio Fresu (jockey), Ibrahim Aseel (trainer)
5.30pm: Handicap (PA) Dh85,000 (T) 1,200m, Winner: Al Mobher, Sczcepan Mazur, Ibrahim Al Hadhrami
6pm: Handicap (PA) Dh80,000 (T) 2,200m, Winner: Jabalini, Tadhg O’Shea, Ibrahim Al Hadhrami
6.30pm: Wathba Stallions Cup (PA) Dh70,000 (T) 2,200m, Winner: AF Abahe, Tadgh O’Shea, Ernst Oertel
7pm: Handicap (PA) Dh85,000 (T) 1,600m, Winner: AF Makerah, Tadhg O’Shea, Ernst Oertel
7.30pm: Maiden (TB) Dh80,000 (T) 1,600m, Winner: Law Of Peace, Tadhg O’Shea, Satish Seemar























