• Alejandro Garnacho of Manchester United celebrates with teammates after scoring in the FA Youth Cup semi-final against Wolverhampton Wanderers at Old Trafford on March 9, 2022. Getty
    Alejandro Garnacho of Manchester United celebrates with teammates after scoring in the FA Youth Cup semi-final against Wolverhampton Wanderers at Old Trafford on March 9, 2022. Getty
  • Charlie McNeill of Manchester United celebrates after scoring the third goal during the FA Youth Cup semi-final against Wolverhampton Wanderers at Old Trafford. Getty
    Charlie McNeill of Manchester United celebrates after scoring the third goal during the FA Youth Cup semi-final against Wolverhampton Wanderers at Old Trafford. Getty
  • Charlie McNeill of Manchester United's youth team celebrates scoring against Wolverhampton Wanderers at Old Trafford. Getty
    Charlie McNeill of Manchester United's youth team celebrates scoring against Wolverhampton Wanderers at Old Trafford. Getty
  • Manchester United and Wolverhampton Wanderers' FA Youth Cup semi-final at Old Trafford on March 9, 2022. PA
    Manchester United and Wolverhampton Wanderers' FA Youth Cup semi-final at Old Trafford on March 9, 2022. PA
  • Manchester United defeated Wolves 3-0 in their FA Youth Cup semi-final. PA
    Manchester United defeated Wolves 3-0 in their FA Youth Cup semi-final. PA
  • Alejandro Garnacho of Manchester United celebrates after scoring his side's second goal. Getty
    Alejandro Garnacho of Manchester United celebrates after scoring his side's second goal. Getty
  • Manchester United's Alejandro Garnacho scores their side's second goal of the game during the FA Youth Cup semi final match at Old Trafford, Manchester. Picture date: Wednesday March 9, 2022.
    Manchester United's Alejandro Garnacho scores their side's second goal of the game during the FA Youth Cup semi final match at Old Trafford, Manchester. Picture date: Wednesday March 9, 2022.
  • Manchester United will face Nottingham Forest in the FA Youth Cup final. Getty
    Manchester United will face Nottingham Forest in the FA Youth Cup final. Getty

FA Youth Cup final set to attract record crowd at Old Trafford


Andy Mitten
  • English
  • Arabic

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

  • 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
    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
    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
    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
    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
    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
    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
    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
    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
    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
    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
    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
    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
    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
    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
    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
    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
    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
    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
    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
    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
    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 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
    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
    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
    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
    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
    Yoane Wissa (Mbeumo, 76) – N/R, Struggled to have much of an impact on the game after being brought on. AP
SPEC%20SHEET%3A%20APPLE%20M3%20MACBOOK%20AIR%20(13%22)
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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

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Ten10 Cricket League

Venue and schedule Sharjah Cricket Stadium, December 14 to 17

Teams

Maratha Arabians Leading player: Virender Sehwag; Top picks: Mohammed Amir, Imad Wasim; UAE players: Shaiman Anwar, Zahoor Khan

Bengal Lions Leading player: Sarfraz Ahmed; Top picks: Sunil Narine, Mustafizur Rahman; UAE players: Mohammed Naveed, Rameez Shahzad

Kerala Kings Leading player: Eoin Morgan; Top picks: Kieron Pollard, Sohail Tanvir; UAE players: Rohan Mustafa, Imran Haider

Pakhtoons Leading player: Shahid Afridi; Top picks: Fakhar Zaman, Tamim Iqbal; UAE players: Amjad Javed, Saqlain Haider

Punjabi Legends Leading player: Shoaib Malik; Top picks: Hasan Ali, Chris Jordan; UAE players: Ghulam Shabber, Shareef Asadullah

Team Sri Lanka Cricket Will be made up of Colombo players who won island’s domestic limited-overs competition

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

The finalists

Player of the Century, 2001-2020: Cristiano Ronaldo (Juventus), Lionel Messi (Barcelona), Mohamed Salah (Liverpool), Ronaldinho

Coach of the Century, 2001-2020: Pep Guardiola (Manchester City), Jose Mourinho (Tottenham Hotspur), Zinedine Zidane (Real Madrid), Sir Alex Ferguson

Club of the Century, 2001-2020: Al Ahly (Egypt), Bayern Munich (Germany), Barcelona (Spain), Real Madrid (Spain)

Player of the Year: Cristiano Ronaldo, Lionel Messi, Robert Lewandowski (Bayern Munich)

Club of the Year: Bayern Munich, Liverpool, Real Madrid

Coach of the Year: Gian Piero Gasperini (Atalanta), Hans-Dieter Flick (Bayern Munich), Jurgen Klopp (Liverpool)

Agent of the Century, 2001-2020: Giovanni Branchini, Jorge Mendes, Mino Raiola

Mica

Director: Ismael Ferroukhi

Stars: Zakaria Inan, Sabrina Ouazani

3 stars

Company profile

Name:​ One Good Thing ​

Founders:​ Bridgett Lau and Micheal Cooke​

Based in:​ Dubai​​ 

Sector:​ e-commerce​

Size: 5​ employees

Stage: ​Looking for seed funding

Investors:​ ​Self-funded and seeking external investors

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What is blockchain?

Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.

The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.

Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.

However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.

Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.

The past Palme d'Or winners

2018 Shoplifters, Hirokazu Kore-eda

2017 The Square, Ruben Ostlund

2016 I, Daniel Blake, Ken Loach

2015 DheepanJacques Audiard

2014 Winter Sleep (Kış Uykusu), Nuri Bilge Ceylan

2013 Blue is the Warmest Colour (La Vie d'Adèle: Chapitres 1 et 2), Abdellatif Kechiche, Adele Exarchopoulos and Lea Seydoux

2012 Amour, Michael Haneke

2011 The Tree of LifeTerrence Malick

2010 Uncle Boonmee Who Can Recall His Past Lives (Lung Bunmi Raluek Chat), Apichatpong Weerasethakul

2009 The White Ribbon (Eine deutsche Kindergeschichte), Michael Haneke

2008 The Class (Entre les murs), Laurent Cantet

PRESIDENTS CUP

Draw for Presidents Cup fourball matches on Thursday (Internationals first mention). All times UAE:

02.32am (Thursday): Marc Leishman/Joaquin Niemann v Tiger Woods/Justin Thomas
02.47am (Thursday): Adam Hadwin/Im Sung-jae v Xander Schauffele/Patrick Cantlay
03.02am (Thursday): Adam Scott/An Byeong-hun v Bryson DeChambeau/Tony Finau
03.17am (Thursday): Hideki Matsuyama/CT Pan v Webb Simpson/Patrick Reed
03.32am (Thursday): Abraham Ancer/Louis Oosthuizen v Dustin Johnson/Gary Woodland

Updated: May 07, 2022, 1:17 PM