Chelsea edged towards securing their place in next season's Champions League despite failing to make the most of their dominance in a 1-1 draw at Manchester United on Thursday.
Marcos Alonso's opener was quickly cancelled out by Cristiano Ronaldo to leave the third-placed Blues eight points clear of Tottenham in fifth in the Premier League with five games remaining.
United interim boss Ralf Rangnick had already given up hope of the Red Devils climbing into the top four and a point leaves them still five points adrift of fourth-placed Arsenal having played two games more.
Rangnick's ill-fated time at Old Trafford could be cut short with reports he is set to take over as Austria manager rather than take up a two-year consultancy role.
Erik ten Hag has already been recruited as United manager for next season, but again there was little sign of encouragement for the Ajax boss from another limp performance.
United midfielder Nemanja Matic, speaking to Sky Sports, said: "It was an improvement, we played against a very good team, They have great players an a great manager.
"It was an equal game and 1-1 was a fair result. It is always tough when you play against good teams but we looked much better than last couple of weeks.
"We showed we didn't give up, we showed some character.
"For me it has been a pleasure to play at Old Trafford for five years and I will do my best to help the team. United will stay forever in my heart, along with Chelsea.
"There has to be better times ahead. United is a big club, expectations are high."
Ownership issues also hang over the club on a night when the United fans again voiced their anger at the Glazer family.
Many supporters remained outside the stadium until the 17th minute in a sign of protest at the 17 years since the Americans took control of United with a leveraged takeover.
Chelsea look destined to become the latest Premier League club to fall into American hands with the sale of the Blues expected to go through before the end of the season.
The uncertainty over what the future holds at Stamford Bridge has began to show on the field in recent weeks.
Thomas Tuchel's men have suffered heavy home defeats to Brentford and Arsenal, as well as seeing their defence of the Champions League come to an end.
But they were just the latest side to have too much energy, ideas and organisation for a United team that can now only match their lowest ever points tally in the Premier League era by winning their remaining three games.
Tuchel said: "We should have had three points. On and off the ball I was happy with how we played. We were very brave without the ball and the performance was excellent but we lacked a bit of determination and maybe a bit of luck inside the box.
"We have had it a bit too often this season where we have drawn games when we were clearly the better team. We had it in the first half of the season. We should have won this game."
In keeping with the Red Devils' season only David de Gea and Ronaldo emerged with any credit by keeping the hosts in the game at either end.
De Gea spread himself brilliantly to twice deny Kai Havertz with the best chances of the first half.
Tuchel was furious with his German compatriot's poor finishing, but Havertz did at least have a hand in the goal that finally put the visitors in front on the hour mark.
Havertz flicked on Reece James' cross into the path of Alonso, who hit a sweetly-struck volley across De Gea.
The lead lasted just two minutes as Ronaldo was at his clinical best to smash home United's first big chance of the game.
Nemanja Matic chipped a brilliant pass into the path of the Portuguese to control and fire high past Edouard Mendy for his 23rd goal of the season.
Chelsea should still have gone on to claim all three points as James curled against the post from Mason Mount's cute backheel in the closing stages.
In Search of Mary Shelley: The Girl Who Wrote Frankenstein
By Fiona Sampson
Profile
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5
Company Profile
Company name: Yeepeey
Started: Soft launch in November, 2020
Founders: Sagar Chandiramani, Jatin Sharma and Monish Chandiramani
Based: Dubai
Industry: E-grocery
Initial investment: $150,000
Future plan: Raise $1.5m and enter Saudi Arabia next year
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
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KEY%20DATES%20IN%20AMAZON'S%20HISTORY
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THE SPECS
Aston Martin Rapide AMR
Engine: 6.0-litre V12
Transmission: Touchtronic III eight-speed automatic
Power: 595bhp
Torque: 630Nm
Price: Dh999,563
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
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
Company%20Profile
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Company Profile
Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million