• Bruno Fernandes and Cristiano Ronaldo during Manchester United training at Carrington ahead of Thursday's Premier League game against Chelsea at Old Trafford. All photos by Getty
    Bruno Fernandes and Cristiano Ronaldo during Manchester United training at Carrington ahead of Thursday's Premier League game against Chelsea at Old Trafford. All photos by Getty
  • Scott McTominay and Cristiano Ronaldo train at Carrington.
    Scott McTominay and Cristiano Ronaldo train at Carrington.
  • Juan Mata of Manchester United in action during a first-team training session.
    Juan Mata of Manchester United in action during a first-team training session.
  • Hannibal Mejbri and Alvaro Fernandez during Manchester United's training session.
    Hannibal Mejbri and Alvaro Fernandez during Manchester United's training session.
  • Scott McTominay and Nemanja Matic during Manchester United's training session.
    Scott McTominay and Nemanja Matic during Manchester United's training session.
  • Alvaro Fernandez and Hannibal Mejbri at Carrington.
    Alvaro Fernandez and Hannibal Mejbri at Carrington.
  • Jadon Sancho and Charlie Wellens train on Tuesday.
    Jadon Sancho and Charlie Wellens train on Tuesday.
  • Hannibal Mejbri and Raphael Varane at Carrington Training Ground.
    Hannibal Mejbri and Raphael Varane at Carrington Training Ground.

Ronaldo and Fernandes back in training for Man United after Arsenal setback - in pictures


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Cristiano Ronaldo and Bruno Fernandes were back in training at Carrington following Manchester United's defeat to Arsenal that all but ended their hopes of a top-four finish in the Premier League.

It has been a difficult week for Portuguese star Ronaldo, who missed the 4-0 loss to Liverpool to mourn the death of his newborn son. He returned for the crucial match against the Gunners at the Emirates Stadium on Saturday.

However, it was Mikel Arteta's team who took control of the battle for the Champions League places with a 3-1 win.

Ronaldo scored his 22nd goal of the season on his return, reviving United's hopes after Nuno Tavares and Bukayo Saka had put Arsenal 2-0 up.

However, Ronaldo must regret allowing compatriot Fernandes take a second-half penalty with the game finely poised at 2-1.

Fernandes, who was United's regular penalty taker, came forward but hit the outside of the post from a staggered run-up. Arsenal went on to score again through Granit Xhaka, sealing victory.

Arsenal 3-1 Manchester United ratings

  • ARSENAL RATINGS: Aaron Ramsdale 7 – In one of his strangest performances of the season, Ramsdale looked poor for United’s opening goal, gave the ball away regularly and yet still pulled off three or four elite saves. Reuters
    ARSENAL RATINGS: Aaron Ramsdale 7 – In one of his strangest performances of the season, Ramsdale looked poor for United’s opening goal, gave the ball away regularly and yet still pulled off three or four elite saves. Reuters
  • Nuno Tavares 7 – Was positioned well for the opening goal but struggled with the pace of Elanga all day, and also showed a degree of laziness in giving away the penalty. AFP
    Nuno Tavares 7 – Was positioned well for the opening goal but struggled with the pace of Elanga all day, and also showed a degree of laziness in giving away the penalty. AFP
  • Gabriel Magalhaes 6 – Lost Ronaldo for United’s goal and was a bit suspect over the top but ultimately cut out a string of chances from the visitors. Getty
    Gabriel Magalhaes 6 – Lost Ronaldo for United’s goal and was a bit suspect over the top but ultimately cut out a string of chances from the visitors. Getty
  • Ben White 7 – Consistent with his decision making, great with his timing and an all-around classy defensive performance. AFP
    Ben White 7 – Consistent with his decision making, great with his timing and an all-around classy defensive performance. AFP
  • Cedric Soares 6 – Although he was slow and clumsy in possession, he did manage to disrupt Sancho on several occasions. Action Images
    Cedric Soares 6 – Although he was slow and clumsy in possession, he did manage to disrupt Sancho on several occasions. Action Images
  • Granit Xhaka 7 – After a commanding midfield performance with a sloppy yellow card throw in there for good measure, the Swiss star scored an absolute belter to seal the win. AP
    Granit Xhaka 7 – After a commanding midfield performance with a sloppy yellow card throw in there for good measure, the Swiss star scored an absolute belter to seal the win. AP
  • Mohamed Elneny 7 – In the absence of Partey, we saw Elneny thrive with an impressive midfield outing full of assured passing. EPA
    Mohamed Elneny 7 – In the absence of Partey, we saw Elneny thrive with an impressive midfield outing full of assured passing. EPA
  • Emile Smith Rowe 5 – Was never really in the game and was frequently boxed out by Rangnick’s men. Reuters
    Emile Smith Rowe 5 – Was never really in the game and was frequently boxed out by Rangnick’s men. Reuters
  • Martin Odegaard 8 – A Man of the Match display was defined by brilliant passing, strong composure and great imagination in front of goal. AP
    Martin Odegaard 8 – A Man of the Match display was defined by brilliant passing, strong composure and great imagination in front of goal. AP
  • Bukayo Saka 8 – It was another top class showing from Saka as his link-up play was matched by a lovely finish to make it 2-0. Getty
    Bukayo Saka 8 – It was another top class showing from Saka as his link-up play was matched by a lovely finish to make it 2-0. Getty
  • Eddie Nketiah 7 – Carried the ball really well, forced a few good saves, had great instincts in possession and held it up with ease. AFP
    Eddie Nketiah 7 – Carried the ball really well, forced a few good saves, had great instincts in possession and held it up with ease. AFP
  • SUBS: Gabriel Martinelli 6 – Held the ball up well and got around effectively enough given that he wasn’t on the pitch from the start. AFP
    SUBS: Gabriel Martinelli 6 – Held the ball up well and got around effectively enough given that he wasn’t on the pitch from the start. AFP
  • Rob Holding N/A – Was emphatic upon being introduced and cleaned up every available loose ball that came his way. AFP
    Rob Holding N/A – Was emphatic upon being introduced and cleaned up every available loose ball that came his way. AFP
  • Takehiro Tomiyasu N/A – Charged forward at every available opportunity during his brief cameo. AP
    Takehiro Tomiyasu N/A – Charged forward at every available opportunity during his brief cameo. AP
  • MANCHESTER UNITED RATINGS: David de Gea 7 - Got his hand to the shot before the first goal. Important first half stops. Went the wrong way on Arsenal’s penalty. Conceded nine goals in the last three games, but he’s not the problem. EPA
    MANCHESTER UNITED RATINGS: David de Gea 7 - Got his hand to the shot before the first goal. Important first half stops. Went the wrong way on Arsenal’s penalty. Conceded nine goals in the last three games, but he’s not the problem. EPA
  • Alex Telles 4 - Crazy first half. Didn’t anticipate the ball correctly for Arsenal’s early opener. Overhit a 16th minute cross. Fouled to give a penalty away. Too many mistakes and such mistakes mean United are six points behind fourth with Champions League looking unlikely next season. PA
    Alex Telles 4 - Crazy first half. Didn’t anticipate the ball correctly for Arsenal’s early opener. Overhit a 16th minute cross. Fouled to give a penalty away. Too many mistakes and such mistakes mean United are six points behind fourth with Champions League looking unlikely next season. PA
  • Raphael Varane 5 - At fault for the first goal – and another early one as he didn’t clear the ball as it came over before Tavares’ strike. That set the mood for the game. Again. Needs a run in the team where he stays injury free. Getty
    Raphael Varane 5 - At fault for the first goal – and another early one as he didn’t clear the ball as it came over before Tavares’ strike. That set the mood for the game. Again. Needs a run in the team where he stays injury free. Getty
  • Victor Lindelof 6 - Busy afternoon for the Swede – and for VAR. He wasn’t as bad as those around him, which is where the low bar is with Manchester United right now. Booked. AFP
    Victor Lindelof 6 - Busy afternoon for the Swede – and for VAR. He wasn’t as bad as those around him, which is where the low bar is with Manchester United right now. Booked. AFP
  • Diogo Dalot 5 - Poor defending yet much better attacking. Hit the crossbar and the post. Can be fantastic going forward but maddening when defending. Reuters
    Diogo Dalot 5 - Poor defending yet much better attacking. Hit the crossbar and the post. Can be fantastic going forward but maddening when defending. Reuters
  • Scott McTominay 6 - Sent a late ball to Ronaldo, which the Portuguese didn’t reach. Won United’s penalty. Away end sang his name after a couple of strong tackles. EPA
    Scott McTominay 6 - Sent a late ball to Ronaldo, which the Portuguese didn’t reach. Won United’s penalty. Away end sang his name after a couple of strong tackles. EPA
  • Nemanja Matic 6 - Chosen with McTominay in a midfield Ralf Rangnick hoped would be more solid. Excellent cross for Ronaldo soon after Arsenal’s second which led to United’s only goal. Getty
    Nemanja Matic 6 - Chosen with McTominay in a midfield Ralf Rangnick hoped would be more solid. Excellent cross for Ronaldo soon after Arsenal’s second which led to United’s only goal. Getty
  • Bruno Fernandes 4 - Involved, but with little positive effect. Chipped a ball towards goal after 10. Gave the ball away before Arsenal’s third goal. Struck a penalty against the post. Booked. Bad day. Taken off for Mata. Needs to take his chances – and not just the penalties. Moans too much. Getty
    Bruno Fernandes 4 - Involved, but with little positive effect. Chipped a ball towards goal after 10. Gave the ball away before Arsenal’s third goal. Struck a penalty against the post. Booked. Bad day. Taken off for Mata. Needs to take his chances – and not just the penalties. Moans too much. Getty
  • Anthony Elanga 6 - Lively. Went on long runs in some of United’s better moments, but the end product was weak from his best chance. An effort saw his shot turned around the post. Brought down but no penalty given in second half. AFP
    Anthony Elanga 6 - Lively. Went on long runs in some of United’s better moments, but the end product was weak from his best chance. An effort saw his shot turned around the post. Brought down but no penalty given in second half. AFP
  • Jadon Sancho 7 - Troubled Cedric and saw a lot of the ball. Needed to do better against Arsenal’s full-back. Getty
    Jadon Sancho 7 - Troubled Cedric and saw a lot of the ball. Needed to do better against Arsenal’s full-back. Getty
  • Cristiano Ronaldo 8 - United’s biggest threat in the first half. Shot over on 19. Scored an excellent goal to make it 1-2 after 34. Had a goal narrowly ruled offside. Booked near the end. PA
    Cristiano Ronaldo 8 - United’s biggest threat in the first half. Shot over on 19. Scored an excellent goal to make it 1-2 after 34. Had a goal narrowly ruled offside. Booked near the end. PA
  • SUBS: Marcus Rashford 5 - On for Matic after 77. At some point he has to find form again, but it’s hard when he’s only coming off the bench when United are losing. Which is most weeks. Reuters
    SUBS: Marcus Rashford 5 - On for Matic after 77. At some point he has to find form again, but it’s hard when he’s only coming off the bench when United are losing. Which is most weeks. Reuters
  • Jesse Lingard 5 - On for Elanga after 77. He’s counting down on his United career. PA
    Jesse Lingard 5 - On for Elanga after 77. He’s counting down on his United career. PA
  • Juan Mata 5 - On for Fernandes after 84 and limited impact as United slipped to yet another defeat. EPA
    Juan Mata 5 - On for Fernandes after 84 and limited impact as United slipped to yet another defeat. EPA

Sixth-placed United are six points from the Champions League places and could miss out on European football for only the second time since 1990.

Interim boss Ralf Rangnick said United could have changed the course of the match if Fernandes had not missed his penalty.

"Yes we have to take that, if you're 2-1 down and get a penalty ... it would have helped a lot if that was the equaliser and probably also changed the whole game, but it didn't and it only hit the post," Rangnick said.

The manager said he spoke to Ronaldo about his decision to hand penalty duties to Fernandes.

"He said he just didn't feel he should take it, that's why he said it would be better if Bruno took it," Rangnick said.

Despite Ronaldo scoring his 100th Premier League goal, it was another forgettable outing for United as Diogo Dalot twice hit the woodwork and the team failed to make their period of superiority count.

United next host Chelsea on Thursday, with their thoughts possibly moving on to the next season when Erik Ten Hag takes over as the new manager.

The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

THE DETAILS

Kaala

Dir: Pa. Ranjith

Starring: Rajinikanth, Huma Qureshi, Easwari Rao, Nana Patekar  

Rating: 1.5/5 

The Comeback: Elvis And The Story Of The 68 Special
Simon Goddard
Omnibus  Press

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

EMERGENCY PHONE NUMBERS

Estijaba – 8001717 –  number to call to request coronavirus testing

Ministry of Health and Prevention – 80011111

Dubai Health Authority – 800342 – The number to book a free video or voice consultation with a doctor or connect to a local health centre

Emirates airline – 600555555

Etihad Airways – 600555666

Ambulance – 998

Knowledge and Human Development Authority – 8005432 ext. 4 for Covid-19 queries

Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
A cryptocurrency primer for beginners

Cryptocurrency Investing  for Dummies – by Kiana Danial 

There are several primers for investing in cryptocurrencies available online, including e-books written by people whose credentials fall apart on the second page of your preferred search engine. 

Ms Danial is a finance coach and former currency analyst who writes for Nasdaq. Her broad-strokes primer (2019) breaks down investing in cryptocurrency into baby steps, while explaining the terms and technologies involved.

Although cryptocurrencies are a fast evolving world, this  book offers a good insight into the game as well as providing some basic tips, strategies and warning signs.

Begin your cryptocurrency journey here. 

Available at Magrudy’s , Dh104 

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 Orwell Prize for Political Writing

Twelve books were longlisted for The Orwell Prize for Political Writing. The non-fiction works cover various themes from education, gender bias, and the environment to surveillance and political power. Some of the books that made it to the non-fiction longlist include: 

  • Appeasing Hitler: Chamberlain, Churchill and the Road to War by Tim Bouverie
  • Some Kids I Taught and What They Taught Me by Kate Clanchy
  • Invisible Women: Exposing Data Bias in a World Designed for Men by Caroline Criado Perez
  • Follow Me, Akhi: The Online World of British Muslims by Hussein Kesvani
  • Guest House for Young Widows: Among the Women of ISIS by Azadeh Moaveni
Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

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Updated: April 27, 2022, 11:01 AM