The 2022 FA Youth Cup final is set to attract the biggest crowd of the season in England outside of games at Wembley and Manchester United’s home matches. Wednesday’s match between Manchester United Under-18s and Nottingham Forest’s youngsters will be staged at Old Trafford and 59,500 tickets were purchased by noon on Saturday, including 5,200 to Forest fans. Their supporters haven’t visited Old Trafford since 1999.
United have sold 10,000 tickets in the last two days as the crowd nudges towards their stadium’s 73,000 capacity. The gate is set to beat the 60,356 which attended the Premier League game between Tottenham Hotspur and Manchester United in October, the 60,223 crowd which witnessed Arsenal against Manchester United two weeks ago and 59,958 which saw West Ham’s highest league crowd of the season – also against Manchester United.
Tickets cost just £1 to see Travis Binnion’s side and all proceeds are going towards United’s charitable foundation. United have won the competition a record 10 times, including the first five competitions in the 1950s, with Chelsea lifting the trophy nine times.
Chelsea, who Forest beat in a dramatic semi-final in Nottingham, have been the pre-eminent force in English youth football in the last decade, while United have not won the Youth Cup since 2011 – that two-legged final was watched by 29,977 in Sheffield and 24,916 at Old Trafford.
Paul Pogba and Jesse Lingard, who are both set to leave United this summer, played in that game, while Harry Maguire featured for Sheffield United.
A home crowd of 24,347 watched United lose to Liverpool in the 2007 final, while there were 19,518 at Anfield. United’s success at Old Trafford against Middlesbrough in the 2003 final second leg was watched by 14,849.
In 1995, 3,503 watched Tottenham in the final against United, with a crowd of 20,190 in the second leg as United won the cup.
United’s famous class of ‘92 final attracted a crowd of 14,681 to Old Trafford for the second leg of their final against Crystal Palace which featured David Beckham, Gary Neville, Ryan Giggs, Nicky Butt, Keith Gillespie, Ben Thornley and Robbie Savage, while crowds of 30,562 and 31,037 saw both legs of the 1993 final between Manchester United and the victorious Leeds United.
Manchester United 3-0 Brentford ratings
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MANCHESTER UNITED RATINGS: David De Gea 7. Awkward high ball dealt with early on in the rain and alert for an Eriksen shot. Saved well from the excellent Eriksen on 55 minutes and again from Toney a few minutes later. EPA -

Diogo Dalot 6. Perfect pass to Ronaldo on two minutes and another for Elanga on eight which led to the opening goal. End product questionable but combined well with Ronaldo and hit the cross bar – though offside was given. Reuters -

Victor Lindelof 7. A clean sheet for his defence and his best moment was when he read a 56th minute Brentford attack well to head the ball out of danger. PA -

Raphael Varane 7. Toney was a handful for him and Brentford’s players held him back to execute a free-kick. Then scored his first United goal, sweeping in a corner in front of the Stretford End. EPA -

Alex Telles 6. Had to concentrate as Brentford’s wingbacks pushed up against him. Apologised to his teammates after being robbed of the ball in his own area by Toney. Ball headed against his hand and saw penalty appeals, while his corner set up the third. EPA -

Nemanja Matic 7. Reliable in his final appearance at Old Trafford. A lovely scooped pass to Fernandes on 52 minutes was the highlight, that and being applauded off by fans and players. Booked. PA -

Scott McTominay 5. Passed ball straight to a yellow shirt during Brentford’s best moment of pressure, but then won possession after 79 minutes and drove forward before giving it to Ronaldo when he could have had a shot himself. Getty Images -

Juan Mata 8. Almost certainly playing at Old Trafford for the last time, he deserved his start after some impressive substitute cameos. Shot wide after being set up by Ronaldo. Then involved in the best move of the match which saw Ronaldo score but it was disallowed. Lovely footballer. Needs to be playing every week. Getty Images -

Bruno Fernandes 6. First goal in 11 games and he was up for it. United haven’t scored enough this season and the goal difference is a pitiful five after 35 games. Shot wide having been set up by Ronaldo soon after. Getty Images -

Anthony Elanga 7. Got to the byline to cross to Fernandes for the first goal. Had space against a mediocre Brentford team. Still improving and one of the bright spots for United this season. AP Photo -

Cristiano Ronaldo 9. On it tonight, he even tracked back at one point. Struck a 23rd minute free-kick on target. Cleverly backheeled a chance for Mata on 32. Won a penalty superbly, then converted it in front of the Stretford End for his 18th league of the season. Top performance. Reuters -

SUBS: Fred 6 (on for Matic). One of the better players in a poor season for United. Positive that he’s back. Reuters -

Edinson Cavani 5 (on for Elanga). He’s been a huge disappointment, picking up a vast salary while barely being fit to play. PA -

Phil Jones 5 (on for Mata). Likely to be his last appearance at Old Trafford. The fans sang his name, he had a chance to score, but best for all parties that he moves on. Reuters -

BRENTFORD RATINGS: David Raya - 5, Was lucky to see Ronaldo’s goal ruled out, while his passes put Brentford’s defenders under pressure at times. Made a good save to deny Dalot, although that also turned out to be offside. Had no chance of stopping Ronaldo’s penalty. AP Photo -

Mads Roerslev - 5, Looked very uncomfortable whenever called upon defensively in the first half, with United’s attackers getting away from him with ease at times. Looked more confident in the second half. AP Photo -

Kristoffer Ajer - 5, Delivered a cross that troubled De Gea but had times where he was caught out with United pushing the ball behind him, including Matic’s ball for a Fernandes chance. PA -

Pontus Jansson - 5, Did well to stop Ronaldo when it looked like he might get through and put good pressure on United’s attackers in the first half. Was grateful for Raya tipping the ball wide after it seemed he might have deflected Ronaldo’s pass into his own net, but wasn’t so lucky when Varane’s shot went in off him moments later. Reuters -

Mads Bech Sorensen - 5, Did enough to stop Elanga reaching a cross in the early stages but couldn’t keep up with him moments later as the Swede assisted the opener. His long throws didn’t cause too many problems on this occasion. EPA -

Rico Henry - 3, Fired an early shot over the crossbar. Had a narrow escape after being put under pressure by Elanga. Was then nudged off the ball by Ronaldo and retaliated by conceding a penalty and wasn’t strong enough when defending against Varane at a corner as the Frenchman scored. Getty Images -

Vitaly Janelt - 6, Put in some good work in the middle and was unlucky to see his pass cut out when trying to lead a counter. Getty Images -

Christian Norgaard - 6, Overhit his pass when a good opportunity opened up for Brentford, but had positive moments including a good pass that created a chance for Toney. Reuters -

Christian Eriksen - 7, Showed an outstanding range of passing from the very beginning as he found Mbeumo, with another picking out Ivan Toney. Saw his free-kick attempt parried away. Didn’t impact the game quite as much in the second period. Getty Images -

Bryan Mbeumo - 6, Rose well but headed wide and hit the side netting after beating Fernandes. Almost found Eriksen with a good cross. EPA -

Ivan Toney - 5, Headed a good chance over, but put in a lot of work and linked play well at times. Made a complete mess of his strike after spinning around the back. Saw a decent shot well saved by De Gea, but didn’t manage to connect with Eriksen’s cross in the latter stages. EPA -

Mathias Jensen (Norgaard, 71’) – N/R, Hit a good shot but it didn’t trouble De Gea as it was blocked well. Getty Images -

Yoane Wissa (Mbeumo, 76) – N/R, Struggled to have much of an impact on the game after being brought on. AP
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Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
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How to get there
Emirates (www.emirates.com) flies directly to Hanoi, Vietnam, with fares starting from around Dh2,725 return, while Etihad (www.etihad.com) fares cost about Dh2,213 return with a stop. Chuong is 25 kilometres south of Hanoi.
Seven tips from Emirates NBD
1. Never respond to e-mails, calls or messages asking for account, card or internet banking details
2. Never store a card PIN (personal identification number) in your mobile or in your wallet
3. Ensure online shopping websites are secure and verified before providing card details
4. Change passwords periodically as a precautionary measure
5. Never share authentication data such as passwords, card PINs and OTPs (one-time passwords) with third parties
6. Track bank notifications regarding transaction discrepancies
7. Report lost or stolen debit and credit cards immediately
While you're here
Why the Tourist Club?
Originally, The Club (which many people chose to call the “British Club”) was the only place where one could use the beach with changing rooms and a shower, and get refreshments.
In the early 1970s, the Government of Abu Dhabi wanted to give more people a place to get together on the beach, with some facilities for children. The place chosen was where the annual boat race was held, which Sheikh Zayed always attended and which brought crowds of locals and expatriates to the stretch of beach to the left of Le Méridien and the Marina.
It started with a round two-storey building, erected in about two weeks by Orient Contracting for Sheikh Zayed to use at one these races. Soon many facilities were planned and built, and members were invited to join.
Why it was called “Nadi Al Siyahi” is beyond me. But it is likely that one wanted to convey the idea that this was open to all comers. Because there was no danger of encountering alcohol on the premises, unlike at The Club, it was a place in particular for the many Arab expatriate civil servants to join. Initially the fees were very low and membership was offered free to many people, too.
Eventually there was a skating rink, bowling and many other amusements.
Frauke Heard-Bey is a historian and has lived in Abu Dhabi since 1968.
Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
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
The specs
Engine: 2.9-litre twin-turbo V6
Power: 540hp at 6,500rpm
Torque: 600Nm at 2,500rpm
Transmission: Eight-speed auto
Kerb weight: 1580kg
Price: From Dh750k
On sale: via special order
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David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4
Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
Company profile
Name: Oulo.com
Founder: Kamal Nazha
Based: Dubai
Founded: 2020
Number of employees: 5
Sector: Technology
Funding: $450,000
Step by step
2070km to run
38 days
273,600 calories consumed
28kg of fruit
40kg of vegetables
45 pairs of running shoes
1 yoga matt
1 oxygen chamber
2019 ASIAN CUP FINAL
Japan v Qatar
Friday, 6pm
Zayed Sports City Stadium, Abu Dhabi
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
The advice provided in our columns does not constitute legal advice and is provided for information only. Readers are encouraged to seek independent legal advice.
World Mental Health Day
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.
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
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