• LEEDS UNITED PLAYER RATINGS: Illan Meslier – 4. While there wasn’t a lot he could do for some of the goals, the goalkeeper will be disappointed to have conceded so many – Fernandinho’s goal will be particularly frustrating for him. Reuters
    LEEDS UNITED PLAYER RATINGS: Illan Meslier – 4. While there wasn’t a lot he could do for some of the goals, the goalkeeper will be disappointed to have conceded so many – Fernandinho’s goal will be particularly frustrating for him. Reuters
  • Stuart Dallas – 5. Conceded the free-kick that resulted in the opening goal and put in a committed display. He was eventually forced off injured before half time after going in late on Jack Grealish. PA
    Stuart Dallas – 5. Conceded the free-kick that resulted in the opening goal and put in a committed display. He was eventually forced off injured before half time after going in late on Jack Grealish. PA
  • Luke Ayling – 5. Put in a threatening cross that was headed away well by Joao Cancelo and showed plenty of resolve. He had some sloppy moments, notably conceding possession on the edge of this own box. Getty
    Luke Ayling – 5. Put in a threatening cross that was headed away well by Joao Cancelo and showed plenty of resolve. He had some sloppy moments, notably conceding possession on the edge of this own box. Getty
  • Robin Koch – 5. After being dropped to centre-back to cover for Liam Cooper after his injury, Koch had a clash of heads with Aymeric Laporte. He made an outstanding block to deny Sterling but showed no awareness for the opener. AP
    Robin Koch – 5. After being dropped to centre-back to cover for Liam Cooper after his injury, Koch had a clash of heads with Aymeric Laporte. He made an outstanding block to deny Sterling but showed no awareness for the opener. AP
  • Pascal Struijk – 4. Made some brilliant interventions to deny Nathan Ake and Raheem Sterling, but was too deep for the opener and was easily outdone for Ake’s goal. AFP
    Pascal Struijk – 4. Made some brilliant interventions to deny Nathan Ake and Raheem Sterling, but was too deep for the opener and was easily outdone for Ake’s goal. AFP
  • Junior Firpo – 3. Booked for grabbing hold of Foden just seven minutes in and things didn’t get much better for him defensively as he struggled against Sterling. Showed a lack of quality in his final product, striking a decent chance over the crossbar. AP
    Junior Firpo – 3. Booked for grabbing hold of Foden just seven minutes in and things didn’t get much better for him defensively as he struggled against Sterling. Showed a lack of quality in his final product, striking a decent chance over the crossbar. AP
  • Raphinha – 6. Delivered a brilliant cross that was headed away by Laporte, but struggled with his final ball at times. Moved to right-wing-back when Dallas went off injured and fought well. Made an impressive burst forward before seeing his shot blocked. AFP
    Raphinha – 6. Delivered a brilliant cross that was headed away by Laporte, but struggled with his final ball at times. Moved to right-wing-back when Dallas went off injured and fought well. Made an impressive burst forward before seeing his shot blocked. AFP
  • Mateusz Klich – 6. Came into the side due to Cooper sustaining an injury in the warmup and worked hard throughout while also showing some moments of quality. Played a good pass to Joe Gelhardt for his chance. Getty
    Mateusz Klich – 6. Came into the side due to Cooper sustaining an injury in the warmup and worked hard throughout while also showing some moments of quality. Played a good pass to Joe Gelhardt for his chance. Getty
  • Kalvin Phillips – 5. Made some impressive challenges and showed good work rate in the middle, but was beaten in the air by Rodri for the opener and played a poor pass to Sterling that was almost punished. PA
    Kalvin Phillips – 5. Made some impressive challenges and showed good work rate in the middle, but was beaten in the air by Rodri for the opener and played a poor pass to Sterling that was almost punished. PA
  • Jack Harrison – 5. Anonymous in the first half before being moved to left-wing-back. He had a couple of bright runs and tried his best to help out defensively. Getty
    Jack Harrison – 5. Anonymous in the first half before being moved to left-wing-back. He had a couple of bright runs and tried his best to help out defensively. Getty
  • Rodrigo – 4. Wasted the chance after Cancelo slipped early on and spent a lot of the game isolated. He worked hard throughout. AFP
    Rodrigo – 4. Wasted the chance after Cancelo slipped early on and spent a lot of the game isolated. He worked hard throughout. AFP
  • SUBS: Dan James (Dallas, 45’+7) – 6. Hit Ake with a late tackle moments after coming on and showed plenty of commitment. Was unlucky to have his shot cleared off the line. EPA
    SUBS: Dan James (Dallas, 45’+7) – 6. Hit Ake with a late tackle moments after coming on and showed plenty of commitment. Was unlucky to have his shot cleared off the line. EPA
  • Joe Gelhardt (Firpo, 62’) – 6. Battled hard from the moment he came on and was unlucky to see a good effort saved well by Ederson. Reuters
    Joe Gelhardt (Firpo, 62’) – 6. Battled hard from the moment he came on and was unlucky to see a good effort saved well by Ederson. Reuters
  • Sam Greenwood (Rodrigo, 83’) N/R. The game was already gone by the time he came onto the pitch. AFP
    Sam Greenwood (Rodrigo, 83’) N/R. The game was already gone by the time he came onto the pitch. AFP
  • MANCHESTER CITY RATINGS: Ederson – 7. Rushed out impressively to deny a potential ball through and then did well to deny Gelhardt to keep a clean sheet. AP
    MANCHESTER CITY RATINGS: Ederson – 7. Rushed out impressively to deny a potential ball through and then did well to deny Gelhardt to keep a clean sheet. AP
  • Joao Cancelo – 6. Let off after his early slip but recovered to have some impressive moments, such as clearing Ayling’s cross and hitting a pass to Gabriel Jesus. However, there were also sloppy moments such as playing a poor pass that was cut out by Raphinha. Was booked for a late tackle on Rodrigo. Reuters
    Joao Cancelo – 6. Let off after his early slip but recovered to have some impressive moments, such as clearing Ayling’s cross and hitting a pass to Gabriel Jesus. However, there were also sloppy moments such as playing a poor pass that was cut out by Raphinha. Was booked for a late tackle on Rodrigo. Reuters
  • Ruben Dias – 8. Stayed composed in tough situations to defend well and popped up with a good knockdown for Ake’s goal. Reuters
    Ruben Dias – 8. Stayed composed in tough situations to defend well and popped up with a good knockdown for Ake’s goal. Reuters
  • Aymeric Laporte – 7. Made a brave header to deny Koch. Took a few more knocks but continued and made a brilliant block to deny Raphinha after the Brazilian had run through. AFP
    Aymeric Laporte – 7. Made a brave header to deny Koch. Took a few more knocks but continued and made a brilliant block to deny Raphinha after the Brazilian had run through. AFP
  • Nathan Ake – 8. Made some outstanding defensive headers and did well to stop Raphinha when the Brazilian tried to go outside him, then finished clinically to score City’s second. EPA
    Nathan Ake – 8. Made some outstanding defensive headers and did well to stop Raphinha when the Brazilian tried to go outside him, then finished clinically to score City’s second. EPA
  • Rodri – 7. Scored the opener with a precise header and headed away a cushioned shot. The Spaniard also moved the ball well and broke up play at times. EPA
    Rodri – 7. Scored the opener with a precise header and headed away a cushioned shot. The Spaniard also moved the ball well and broke up play at times. EPA
  • Ilkay Gundogan – 8. Did brilliantly to get back and cover Cancelo after the defender slipped and made a great header to stop a cross to Klich in an impressive defensive display. Also showed intelligence in his attacking play, though he had one shot blocked and headed marginally wide. AP
    Ilkay Gundogan – 8. Did brilliantly to get back and cover Cancelo after the defender slipped and made a great header to stop a cross to Klich in an impressive defensive display. Also showed intelligence in his attacking play, though he had one shot blocked and headed marginally wide. AP
  • Raheem Sterling – 8. Won the free-kick for the opener and remained direct all game to make it a horrible game for any defender he came up against, particularly Firpo. Reuters
    Raheem Sterling – 8. Won the free-kick for the opener and remained direct all game to make it a horrible game for any defender he came up against, particularly Firpo. Reuters
  • Phil Foden – 9. The quality of his set-piece deliveries resulted in City’s first two goals and an incisive pass created the opportunity for Jesus to score the third. This match was an example of how telling he can be. Getty
    Phil Foden – 9. The quality of his set-piece deliveries resulted in City’s first two goals and an incisive pass created the opportunity for Jesus to score the third. This match was an example of how telling he can be. Getty
  • Jack Grealish – 8. Booked in the 14th minute for a sliding tackle on Dallas and was initially frustrated by the referee and the attention he was getting. However, he continued playing and put in an impressive performance, while a cross should have been met by somebody in the box. Reuters
    Jack Grealish – 8. Booked in the 14th minute for a sliding tackle on Dallas and was initially frustrated by the referee and the attention he was getting. However, he continued playing and put in an impressive performance, while a cross should have been met by somebody in the box. Reuters
  • Gabriel Jesus – 8. Worked well for the team and provided plenty of good linkup play before coolly taking a well-deserved goal. Reuters
    Gabriel Jesus – 8. Worked well for the team and provided plenty of good linkup play before coolly taking a well-deserved goal. Reuters
  • SUBS: Oleksandr Zinchenko (Ake, 60’) – 6. Filled in well to help City see out the clean sheet, though he hit a shot comfortably over the crossbar. Reuters
    SUBS: Oleksandr Zinchenko (Ake, 60’) – 6. Filled in well to help City see out the clean sheet, though he hit a shot comfortably over the crossbar. Reuters
  • Bernardo Silva (Foden 80’) – N/R. Progressed the ball well and ensured the levels remained high until the end. Getty
    Bernardo Silva (Foden 80’) – N/R. Progressed the ball well and ensured the levels remained high until the end. Getty
  • Fernandinho (Rodri, 83’) – N/R. Scored with a first-time strike in the final moments to make it 4-0. Reuters
    Fernandinho (Rodri, 83’) – N/R. Scored with a first-time strike in the final moments to make it 4-0. Reuters

Leeds v Manchester City player ratings: Raphinha 6, Firpo 3; Foden 9, Grealish 8


  • English
  • Arabic

Manchester City returned to the top of the Premier League standings after a rampant 4-0 victory at Leeds United on Saturday.

Liverpool had regained top spot earlier in the day with a 1-0 win at Newcastle United, putting pressure on the champions to respond against a Leeds side battling to avoid relegation this season.

An early goal settled City's nerves, with Spanish midfielder Rodri glancing a header into the net to give the visitors the lead with 13 minutes on the clock.

Leeds kept the pressure on, with a raucous Elland Road crowd doing everything in their power to make life difficult for City, but Nathan Ake's goal in the 54th minute effectively ended any hope the home fans had of getting anything from the match.

With Leeds committing bodies forward, City put the game to bed 12 minutes from time, with Gabriel Jesus continuing his fine form in front of goal with a third, before Fernandinho put the icing on the cake with a stoppage-time fourth.

City's fourth win in a row in all competitions sent them top on 83 points from 34 matches played, one clear of Liverpool, while Leeds dropped to 17th, five points above the relegation zone, but having played two more games than Everton in 18th.

Assessing the performances from Elland Road, Danny Lewis has provided his player ratings in the photo gallery above. To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

Types of fraud

Phishing: Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.

Smishing: The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.

Vishing: The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.

SIM swap: Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.

Identity theft: Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.

Prize scams: Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.

* Nada El Sawy

Various Artists 
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
​​​​​​​

Company%20Profile
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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

How green is the expo nursery?

Some 400,000 shrubs and 13,000 trees in the on-site nursery

An additional 450,000 shrubs and 4,000 trees to be delivered in the months leading up to the expo

Ghaf, date palm, acacia arabica, acacia tortilis, vitex or sage, techoma and the salvadora are just some heat tolerant native plants in the nursery

Approximately 340 species of shrubs and trees selected for diverse landscape

The nursery team works exclusively with organic fertilisers and pesticides

All shrubs and trees supplied by Dubai Municipality

Most sourced from farms, nurseries across the country

Plants and trees are re-potted when they arrive at nursery to give them room to grow

Some mature trees are in open areas or planted within the expo site

Green waste is recycled as compost

Treated sewage effluent supplied by Dubai Municipality is used to meet the majority of the nursery’s irrigation needs

Construction workforce peaked at 40,000 workers

About 65,000 people have signed up to volunteer

Main themes of expo is  ‘Connecting Minds, Creating the Future’ and three subthemes of opportunity, mobility and sustainability.

Expo 2020 Dubai to open in October 2020 and run for six months

MATCH INFO

Burnley 0

Man City 3

Raheem Sterling 35', 49'

Ferran Torres 65'

 

 

Electric scooters: some rules to remember
  • Riders must be 14-years-old or over
  • Wear a protective helmet
  • Park the electric scooter in designated parking lots (if any)
  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
  • Solo riders only, no passengers allowed
  • Do not drive outside designated lanes
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57%20Seconds
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What are the GCSE grade equivalents?
 
  • Grade 9 = above an A*
  • Grade 8 = between grades A* and A
  • Grade 7 = grade A
  • Grade 6 = just above a grade B
  • Grade 5 = between grades B and C
  • Grade 4 = grade C
  • Grade 3 = between grades D and E
  • Grade 2 = between grades E and F
  • Grade 1 = between grades F and G
The specs: 2018 Mazda CX-5

Price, base / as tested: Dh89,000 / Dh130,000
Engine: 2.5-litre four-cylinder
Power: 188hp @ 6,000rpm
Torque: 251Nm @ 4,000rpm
Transmission: Six-speed automatic
​​​​​​​Fuel consumption, combined: 7.1L / 100km

2019 ASIA CUP POTS

Pot 1
UAE, Iran, Australia, Japan, South Korea, Saudi Arabia

Pot 2
China, Syria, Uzbekistan, Iraq, Qatar, Thailand

Pot 3
Kyrgyzstan, Lebanon, Palestine, Oman, India, Vietnam

Pot 4
North Korea, Philippines, Bahrain, Jordan, Yemen, Turkmenistan

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What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

While you're here
Gully Boy

Director: Zoya Akhtar
Producer: Excel Entertainment & Tiger Baby
Cast: Ranveer Singh, Alia Bhatt, Kalki Koechlin, Siddhant Chaturvedi​​​​​​​
Rating: 4/5 stars

MATCH INFO

Uefa Champions League semi-finals, first leg
Liverpool v Roma

When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome

Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

MATCH INFO

Rugby World Cup (all times UAE)

Third-place play-off: New Zealand v Wales, Friday, 1pm

Final: England v South Africa, Saturday, 1pm

Company profile

Date started: 2015

Founder: John Tsioris and Ioanna Angelidaki

Based: Dubai

Sector: Online grocery delivery

Staff: 200

Funding: Undisclosed, but investors include the Jabbar Internet Group and Venture Friends

COMPANY PROFILE
Name: ARDH Collective
Based: Dubai
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Sector: Sustainability
Total funding: Self funded
Number of employees: 4
BUNDESLIGA FIXTURES

Saturday (UAE kick-off times)

Cologne v Union Berlin (5.30pm)

Fortuna Dusseldorf v Borussia Dortmund (5.30pm)

Hertha Berlin v Eintracht Frankfurt (5.30pm)

Paderborn v Werder Bremen (5.30pm)

Wolfsburg v Freiburg (5.30pm)

Bayern Munich v Borussia Monchengladbach (8.30pm)

Sunday

Mainz v Augsburg (5.30pm)

Schalke v Bayer Leverkusen (8pm)

Updated: May 01, 2022, 4:06 AM