West Ham veteran Mark Noble has insisted that even if the club win the Europa League, he will not be reversing his decision to retire at the end of the season.
The Hammers take on German side Eintracht Frankfurt in their semi-final first leg at the London Stadium on Thursday.
Noble, 34, has made 564 appearances for the club and admits it “would be a dream come true” to finally lift a major trophy for his beloved Clarets.
But even if West Ham beat Frankfurt over two legs and are then victorious in the final, being held at Seville's Ramon Sanchez-Pizjuan Stadium on May 18, there will be no U-turn on his retirement plans.
“I’ve been asked this question so many times by so many people,” the club captain said. “The reason we would get into the Champions League is by winning the Europa League.
“Winning the Europa League and lifting the trophy, would I come back? No. And that’s my honest answer. To end on that would be pretty special.
“I was joking with the lads the other day, saying if that did happen, I’d happily come watch the Champions League games with the Europa League trophy on the next chair. But that is way down the line.
“This season for me, after announcing that this would be my last, has been special. It’s not over yet.
“We’ve got an incredible game here and probably a bigger game in a week’s time. To be able to enjoy that with the West Ham fans, with the players and staff, is an incredible achievement.”
Frankfurt are currently ninth in the Bundesliga but arrive in London on the back of knocking out mighty Barcelona in the quarter-finals.
Chelsea 1 West Ham 0: player ratings
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CHELSEA RATINGS: Edouard Mendy - 6: Both goalkeepers were spectators in a lacklustre first half. More of the same in the second half for the Senagalese bar one double save from Yarmolenko that arrived before linesman’s flag went up. PA -

Trevoh Chalobah - 6: Late replacement for Andreas Christensen at back and lucky not to be punished in first 20 minutes after being caught dawdling on ball by Benrahma. Had shot saved by Fabianksi just before hour mark. Getty -

Thiago Silva - 7: Even usually reliable Brazilian gifted ball to West Ham in first half as Chelsea’s recent defensive wobbles continued. Not really troubled for rest of match, though, with West Ham offering little threat. Getty -

Cesar Azpilicueta - 5: Caught in possession, guilty of passing ball straight to opposition and saw weak shot easily blocked in poor start to game by Spaniard. Better after break as Chelsea improved as a whole. Reuters -

Marcos Alonso - 7: One ball just before break that Spaniard punted out for goal-kick summed up Chelsea’s first-half efforts going forward. Booked in second half for elbow into back of Soucek’s head. Persevered with runs down left and supplied cross for winner. Reuters -

Jorginho - 4: Back in starting XI after missing Arsenal game and helped side dominate possession in first 45 but Italian, and team as whole, guilty of not moving ball around quick enough. Dreadful late penalty hit low and straight into hands of Fabianski. Getty -

N’Golo Kante - 7: Drilled game’s first shot on goal wide of target and was home team’s liveliest player in first half, which isn’t saying much. Then had game’s first shot on target – albeit a deflected one straight at goalkeeper - after 57 minutes. AFP -

Ruben Loftus-Cheek - 5: Decision making and final ball sadly lacking with Chelsea crying out for some midfield creativity. EPA -

Mason Mount 6: Strangely subdued performance from England attacker and little impact until 70th minute shot was blocked by Dawson. Curled shot just over bar minutes after Pulisic goal. Getty -

Timo Werner - 6: German buzzed around without any cutting edge. Had one shot that looked goal-bound until blocked at start of second half but then should have done better with two other efforts – one hit into side-netting, one straight at goalkeeper on the stretch. EPA -

Kai Havertz - 3: Forgot he was playing in first half when his contribution and impact was non-existent. Little improvement after break in what was really disappointing showing from German. EPA -

SUBS: Hakim Ziyech – (On for Loftus-Cheek 75’) 6: Drilled shot wide as Chelsea substitutes provided much-needed spark. Getty -

Romelu Lukaku – (On for Havertz 75’) 6: Hauled to ground by Dawson for late penalty only for Jorginho to fluff his lines. AFP -

Christian Pulisic – (On for Werner 75’) 7: Grabbed unlikely winner minutes after Jorginho penalty miss. AFP -

WEST HAM RATINGS: Lukasz Fabianski - 7: Enjoyed quiet afternoon in sunshine in first half as neither side managed shot on target. Finally called into action in second half with solid rather than spectacular stops. Easiest penalty save he’ll ever make from Jorginho’s powder-puff effort. No chance with goal. Reuters -

Ben Johnson - 7: Hammers’ patched-up defence coped easily with the home attack until late in game when Chelsea pressure, combined with Dawson red card, meant Hammers were finally opened up. AFP -

Craig Dawson - 6: Last centre-half standing for injury-hit Hammers. Brilliant flying challenge on Werner volley early just after break and another important block on Mount’s shot later in half. Had been immaculate until giving away late penalty for fouling Lukaku when he was then sent-off after VAR referral. AFP -

Aaron Cresswell - 7: Great recovery challenge after slipping on edge of box in first half and no problems defensively, one good block after break on Kante strike. No sign of his trademark balls into opposition box. EPA -

Vladimir Coufal - 5: Czech full-back played his part in West Ham’s resolute and well-organised defensive performance that probably deserved a point. AFP -

Tomas Soucek - 5: No chance to show his aerial prowess in home penalty area and should have done better with weak shot that was easily blocked after 56 minutes. EPA -

Mark Noble - 7: Only second start of season for club captain. Veteran was neat, tidy and held his own against Kante and Jorginho in middle of park here before being replaced just after hour mark. Getty -

Arthur Masuaku - 7: Scored a freak late winner in the reverse fixture but no opportunity to repeat that here but impressive defensive work. AP -

Said Benrahma - 7: Pressured West Ham defence well early on robbing both Azpilicueta and Chalobah of the ball. Good workrate but no sniff on goal for Algerian. Getty -

Pablo Fornals - 6: One decent ball through to Yarmolenko in first half but Spaniard failed to make any major attacking impact. Getty -

Andriy Yarmolenko - 6: Hooked shot across face of goal in first half when Benrahma looked better placed to take on chance. Denied by double Mendy save although would have been ruled out for offside even if he had found way past Senegalese keeper. PA -

SUBS: Declan Rice – (On for Noble 62’) 5: Left on bench with Thursday’s Europa League semi-final in mind and couldn’t stop Pulisic scoring late winner. Getty -

Jarrod Bowen – (On for Yarmolenko 73’) 5: No chance to make mark. Reuters -

Manuel Lanzini – (On for Benrahma 78’) N/A. EPA
“I wouldn’t be disrespectful to a club like Frankfurt, they are fantastic, and you don’t reach this position without being a good side,” Noble added. “It’s going to be tough, but I believe we can win.
“It’s a group of players with no egos who work for each other and a manager who doesn’t let anything slide.
“If we play how we know we can play – with resilience, attacking play and defending as a team – I think we can win.”
And manager David Moyes says his team have shown they have what it takes to win big matches at the London Stadium.
“In the main, our home form has been pretty good,” he said. “Beating Tottenham, Liverpool and Chelsea shows that on our home patch on our day, we can be a good match for any team.
“To beat Barcelona over two games was an incredible achievement and it shows their qualities.
“They’re a big name in German football with incredible support. But we’ve got a really big stadium and a fantastic crowd. It’s really special that two teams with a history are back together.”
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
Jawan
Plastic tipping point
Ain Issa camp:
- Established in 2016
- Houses 13,309 people, 2,092 families, 62 per cent children
- Of the adult population, 49 per cent men, 51 per cent women (not including foreigners annexe)
- Most from Deir Ezzor and Raqqa
- 950 foreigners linked to ISIS and their families
- NGO Blumont runs camp management for the UN
- One of the nine official (UN recognised) camps in the region
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SERIE A FIXTURES
Friday Sassuolo v Benevento (Kick-off 11.45pm)
Saturday Crotone v Spezia (6pm), Torino v Udinese (9pm), Lazio v Verona (11.45pm)
Sunday Cagliari v Inter Milan (3.30pm), Atalanta v Fiorentina (6pm), Napoli v Sampdoria (6pm), Bologna v Roma (6pm), Genoa v Juventus (9pm), AC Milan v Parma (11.45pm)
The Melbourne Mercer Global Pension Index
The Melbourne Mercer Global Pension Index
Mazen Abukhater, principal and actuary at global consultancy Mercer, Middle East, says the company’s Melbourne Mercer Global Pension Index - which benchmarks 34 pension schemes across the globe to assess their adequacy, sustainability and integrity - included Saudi Arabia for the first time this year to offer a glimpse into the region.
The index highlighted fundamental issues for all 34 countries, such as a rapid ageing population and a low growth / low interest environment putting pressure on expected returns. It also highlighted the increasing popularity around the world of defined contribution schemes.
“Average life expectancy has been increasing by about three years every 10 years. Someone born in 1947 is expected to live until 85 whereas someone born in 2007 is expected to live to 103,” Mr Abukhater told the Mena Pensions Conference.
“Are our systems equipped to handle these kind of life expectancies in the future? If so many people retire at 60, they are going to be in retirement for 43 years – so we need to adapt our retirement age to our changing life expectancy.”
Saudi Arabia came in the middle of Mercer’s ranking with a score of 58.9. The report said the country's index could be raised by improving the minimum level of support for the poorest aged individuals and increasing the labour force participation rate at older ages as life expectancies rise.
Mr Abukhater said the challenges of an ageing population, increased life expectancy and some individuals relying solely on their government for financial support in their retirement years will put the system under strain.
“To relieve that pressure, governments need to consider whether it is time to switch to a defined contribution scheme so that individuals can supplement their own future with the help of government support,” he said.
Why it pays to compare
A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.
Route 1: bank transfer
The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.
Total cost: Dh567.25 - around 2.9 per cent of the total amount
Total received: €4,670.30
Route 2: online platform
The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.
Total cost: Dh74.10, around 0.4 per cent of the transaction
Total received: €4,756
The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
Buy farm-fresh food
The UAE is stepping up its game when it comes to platforms for local farms to show off and sell their produce.
In Dubai, visit Emirati Farmers Souq at The Pointe every Saturday from 8am to 2pm, which has produce from Al Ammar Farm, Omar Al Katri Farm, Hikarivege Vegetables, Rashed Farms and Al Khaleej Honey Trading, among others.
In Sharjah, the Aljada residential community will launch a new outdoor farmers’ market every Friday starting this weekend. Manbat will be held from 3pm to 8pm, and will host 30 farmers, local home-grown entrepreneurs and food stalls from the teams behind Badia Farms; Emirates Hydroponics Farms; Modern Organic Farm; Revolution Real; Astraea Farms; and Al Khaleej Food.
In Abu Dhabi, order farm produce from Food Crowd, an online grocery platform that supplies fresh and organic ingredients directly from farms such as Emirates Bio Farm, TFC, Armela Farms and mother company Al Dahra.
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Pathaan
Don't get fined
The UAE FTA requires following to be kept:
- Records of all supplies and imports of goods and services
- All tax invoices and tax credit notes
- Alternative documents related to receiving goods or services
- All tax invoices and tax credit notes
- Alternative documents issued
- Records of goods and services that have been disposed of or used for matters not related to business
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.
How much do leading UAE’s UK curriculum schools charge for Year 6?
- Nord Anglia International School (Dubai) – Dh85,032
- Kings School Al Barsha (Dubai) – Dh71,905
- Brighton College Abu Dhabi - Dh68,560
- Jumeirah English Speaking School (Dubai) – Dh59,728
- Gems Wellington International School – Dubai Branch – Dh58,488
- The British School Al Khubairat (Abu Dhabi) - Dh54,170
- Dubai English Speaking School – Dh51,269
*Annual tuition fees covering the 2024/2025 academic year
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
MATCH INFO
Chelsea 0
Liverpool 2 (Mane 50', 54')
Red card: Andreas Christensen (Chelsea)
Man of the match: Sadio Mane (Liverpool)
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Credits
Produced by: Colour Yellow Productions and Eros Now
Director: Mudassar Aziz
Cast: Sonakshi Sinha, Jimmy Sheirgill, Jassi Gill, Piyush Mishra, Diana Penty, Aparshakti Khurrana
Star rating: 2.5/5
Mina Al-Oraibi: Iraq is in a fight to show its people who is really in charge
Khaled Yacoub Oweis: Iraq PM goes from shy writer to the political peak
The National Editorial: Iran's 'failed model' should be discontinued
more from Janine di Giovanni
A list of the animal rescue organisations in the UAE
Looking for a new family pet? Here are the links to visit when it comes to adopting...
Arabian Saluki Center of Dubai (Ascod)
Emirates Animal Welfare Society
Rescue Animals in Need United Arab Emirates
Sniff - Strays Needing Interim of Furever Friends
PARA UAE - Protection of Animal Rights Association
Other IPL batting records
Most sixes: 292 – Chris Gayle
Most fours: 491 – Gautam Gambhir
Highest individual score: 175 not out – Chris Gayle (for Royal Challengers Bangalore against Pune Warriors in 2013)
Highest strike-rate: 177.29 – Andre Russell
Highest strike-rate in an innings: 422.22 – Chris Morris (for Delhi Daredevils against Rising Pune Supergiant in 2017)
Highest average: 52.16 – Vijay Shankar
Most centuries: 6 – Chris Gayle
Most fifties: 36 – Gautam Gambhir
Fastest hundred (balls faced): 30 – Chris Gayle (for Royal Challengers Bangalore against Pune Warriors in 2013)
Fastest fifty (balls faced): 14 – Lokesh Rahul (for Kings XI Punjab against Delhi Daredevils in 2018)
Company Profile:
Name: The Protein Bakeshop
Date of start: 2013
Founders: Rashi Chowdhary and Saad Umerani
Based: Dubai
Size, number of employees: 12
Funding/investors: $400,000 (2018)
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
MATCH INFO
Southampton 0
Manchester City 1 (Sterling 16')
Man of the match: Kevin de Bruyne (Manchester City)

