• Real Madrid's Eduardo Camavinga, left, and Karim Benzema train for the Champions League final on Tuesday, May 24, 2022. Los Blancos will play Liverpool on Saturday in Paris EPA
    Real Madrid's Eduardo Camavinga, left, and Karim Benzema train for the Champions League final on Tuesday, May 24, 2022. Los Blancos will play Liverpool on Saturday in Paris EPA
  • Real Madrid's Vinicius Junior during training session in Madrid, Spain. AP
    Real Madrid's Vinicius Junior during training session in Madrid, Spain. AP
  • Real Madrid's Vinicius Junior, centre, trains with teammates ahead of Saturday's Champions League final against Liverpool in Paris. AP
    Real Madrid's Vinicius Junior, centre, trains with teammates ahead of Saturday's Champions League final against Liverpool in Paris. AP
  • Real Madrid's Rodrygo speaks at a press conference in the build up to the Champions League final against Liverpool. EPA
    Real Madrid's Rodrygo speaks at a press conference in the build up to the Champions League final against Liverpool. EPA
  • Real Madrid's Rodrygo at a press conference in the build up to the Champions League final against Liverpool. EPA
    Real Madrid's Rodrygo at a press conference in the build up to the Champions League final against Liverpool. EPA
  • Real Madrid's Federico Valverde trains ahead of Saturday's Champions League final in Paris. AP
    Real Madrid's Federico Valverde trains ahead of Saturday's Champions League final in Paris. AP
  • Real Madrid's Eduardo Camavinga trains for the Champions League final. AFP
    Real Madrid's Eduardo Camavinga trains for the Champions League final. AFP
  • Real Madrid head coach Carlo Ancelotti gives instructions to Eder Militao during training for the Champions League final. EPA
    Real Madrid head coach Carlo Ancelotti gives instructions to Eder Militao during training for the Champions League final. EPA
  • Real Madrid coach Carlo Ancelotti talks to Luka Modric during training for the Champions League final. EPA
    Real Madrid coach Carlo Ancelotti talks to Luka Modric during training for the Champions League final. EPA
  • Real Madrid defender Nacho Fernandez, left, and midfielder Luka Modric at a training session for the Champions League final against Liverpool. AFP
    Real Madrid defender Nacho Fernandez, left, and midfielder Luka Modric at a training session for the Champions League final against Liverpool. AFP
  • Real Madrid's Karim Benzema, left, and Luka Modric share a joke at training for the Champions League final. AFP
    Real Madrid's Karim Benzema, left, and Luka Modric share a joke at training for the Champions League final. AFP
  • Real Madrid's Luka Modric controls the ball in training for the Champions League final. EPA
    Real Madrid's Luka Modric controls the ball in training for the Champions League final. EPA

Top guns Benzema and Salah set sights on Champions League glory


Ian Hawkey
  • English
  • Arabic

What is the most alarming sight for a goalkeeper involved in Saturday’s Champions League final? For Thibaut Courtois, of Real Madrid, it would likely be Mohamed Salah bearing down, one-on-one, shifting the ball to his left foot, calculating the angles.

For Liverpool’s Alisson, it may be Karim Benzema, without the ball, hunting him down in the split second when the keeper’s thoughts turn to which pass out from the back is the wisest to make. Any indecision, with Real Madrid’s Benzema in the vicinity, is liable to be punished.

Club football’s greatest prize will be contested in Paris by two strikers who can claim to have mastered better than anybody specific, shifting trends of modern football. Salah has been the most effective goalscorer in the years when Liverpool set the best examples of how to regain possession and transition rapidly into counter-attack.

Benzema has a range of skills that aspiring centre-forwards study and imitate, one of which would be his alert scrutiny of a goalkeeper’s indecision in the age when elite keepers are expected not just to make saves but to pass accurately and fast.

It was that sixth sense that swung the 2018 final between Madrid and Liverpool the way of the Spanish club, Loris Karius the unfortunate Liverpool goalkeeper.

Six minutes after half-time in Kyiv, with the match goalless, Benzema applied, to Madrid’s benefit, a moment of the sort of high pressing that Liverpool under manager Jurgen Klopp have developed so well.

He saw Karius collect a tame, unthreatening ball and the keeper immediately start to think of rolling it out, from the hand, to his right back. Karius did not pay sufficient attention to Benzema’s run towards him. The Frenchman intercepted the attempted pass, and with only one predatory touch required, diverted it into an open goal.

Liverpool equalised quickly, but the introduction of Gareth Bale from the Madrid bench restored Madrid’s lead. Bale scored two goals, one of them a breathtaking overhead volley, the other helped in via another Karius error.

Liverpool train for showdown

  • Liverpool attacker Mohamed Salah during training on Wednesday, May 25, 2022. Liverpool take on Real Madrid in the Champions League final in Paris on Saturday.
    Liverpool attacker Mohamed Salah during training on Wednesday, May 25, 2022. Liverpool take on Real Madrid in the Champions League final in Paris on Saturday.
  • Naby Keita and Alex Oxlade-Chamberlain during training ahead of the Champions League final. Getty
    Naby Keita and Alex Oxlade-Chamberlain during training ahead of the Champions League final. Getty
  • Trent Alexander-Arnold and Alex Oxlade-Chamberlain at training. Getty
    Trent Alexander-Arnold and Alex Oxlade-Chamberlain at training. Getty
  • Mohamed Salah at the AXA Training Centre in Kirkby, England. Getty
    Mohamed Salah at the AXA Training Centre in Kirkby, England. Getty
  • Roberto Firmino and Curtis Jones battle for the ball during training. Getty
    Roberto Firmino and Curtis Jones battle for the ball during training. Getty
  • Virgil van Dijk and Ibrahima Konate during training. Getty
    Virgil van Dijk and Ibrahima Konate during training. Getty
  • Photographers at Liverpool's training session ahead of the Champions League final. EPA
    Photographers at Liverpool's training session ahead of the Champions League final. EPA
  • Mohamed Salah during training. Getty
    Mohamed Salah during training. Getty
  • Liverpool manager Jurgen Klopp oversees the training session. Getty
    Liverpool manager Jurgen Klopp oversees the training session. Getty
  • Liverpool attacker Mohamed Salah at the AXA Training Centre. Getty
    Liverpool attacker Mohamed Salah at the AXA Training Centre. Getty
  • Left to right: Fabinho, Andrew Robertson and Jordan Henderson. Getty
    Left to right: Fabinho, Andrew Robertson and Jordan Henderson. Getty
  • Liverpool's Harvey Elliott and Alex Oxlade-Chamberlain. EPA
    Liverpool's Harvey Elliott and Alex Oxlade-Chamberlain. EPA
  • Liverpool midfielder Fabinho warms up at training. EPA
    Liverpool midfielder Fabinho warms up at training. EPA
  • Liverpool's Luis Diaz and Sadio Mane during training. EPA
    Liverpool's Luis Diaz and Sadio Mane during training. EPA
  • Liverpool's Mohamed Salah at training. EPA
    Liverpool's Mohamed Salah at training. EPA
  • Liverpool's Virgil van Dijk with manager Jurgen Klopp. EPA
    Liverpool's Virgil van Dijk with manager Jurgen Klopp. EPA
  • Liverpool winger Luis Diaz during training. AP
    Liverpool winger Luis Diaz during training. AP
  • Liverpool's Mohamed Salah at training. EPA
    Liverpool's Mohamed Salah at training. EPA
  • Liverpool defender Trent Alexander-Arnold. AFP
    Liverpool defender Trent Alexander-Arnold. AFP
  • Goalkeeper Alisson Becker attempts a save. Getty
    Goalkeeper Alisson Becker attempts a save. Getty
  • James Milner of Liverpool takes part in a training session. Getty
    James Milner of Liverpool takes part in a training session. Getty
  • Liverpool's Jordan Henderson and former player James Carragher enjoy a joke at training. AP
    Liverpool's Jordan Henderson and former player James Carragher enjoy a joke at training. AP
  • Liverpool's Trent Alexander-Arnold. AP
    Liverpool's Trent Alexander-Arnold. AP
  • Liverpool midfielder Fabinho at the AXA Training Centre. Getty
    Liverpool midfielder Fabinho at the AXA Training Centre. Getty
  • Mohamed Salah looks on. Getty Images
    Mohamed Salah looks on. Getty Images

By the time both Bale and Cristiano Ronaldo had complained in television interviews immediately after the final whistle about their status at Madrid, Benzema’s key contribution had faded from the headlines.

Ronaldo left Madrid that summer, Bale slid into the marginalised limbo that has defined the second half of his nine-year stint with Madrid that will end next month. In their slipstream, Benzema would emerge as a figurehead for the club, the key man in the two Liga titles they have claimed over the last three seasons, the outstanding candidate for this year’s Ballon d’Or.

He has 44 goals this season at more than one every 90 minutes; he scored two hat-tricks in the ten goals he contributed to Madrid’s series of dramatic comebacks in the Champions League knockout rounds. Both hat-tricks featured goals that came from Benzema pressuring goalkeepers — Paris Saint-Germain’s Gianluigi Donnarumma and Chelsea’s Edouard Mendy — who were nervously looking where to pass.

If Benzema has been the star of the later stages of the competition, Salah illuminated the group phase with seven goals in Liverpool’s sweep of six victories in six matches. His form has dipped a little in the past two months, but in the circumstances of his demanding year, that was almost to be expected.

Real Madrid 3 Manchester City 1: player ratings

  • REAL MADRID RATINGS: Thibaut Courtois - 8: Good save from Silva strike in 20th minute and an even better one from dipping Foden shot later in half. Beaten at near post by thunderous Mahrez finish. Great stops from Grealish shot and Foden header. AFP
    REAL MADRID RATINGS: Thibaut Courtois - 8: Good save from Silva strike in 20th minute and an even better one from dipping Foden shot later in half. Beaten at near post by thunderous Mahrez finish. Great stops from Grealish shot and Foden header. AFP
  • Dani Carvajal - 7: Perfect ball across box to set-up glorious chance for Vinicius Junior just after half-time. Booked in second half for foul on De Bruyne. Sent over another excellent cross for Rodrygo’s second. AFP
    Dani Carvajal - 7: Perfect ball across box to set-up glorious chance for Vinicius Junior just after half-time. Booked in second half for foul on De Bruyne. Sent over another excellent cross for Rodrygo’s second. AFP
  • Eder Militao - 7: Gifted possession to City that resulted in Silva almost opening scoring. Well-timed challenge when Foden threatened to get through on goal after break. Booked for chopping down Grealish. Getty
    Eder Militao - 7: Gifted possession to City that resulted in Silva almost opening scoring. Well-timed challenge when Foden threatened to get through on goal after break. Booked for chopping down Grealish. Getty
  • Nacho - 8: Starting with David Alaba considered only fit enough for the bench and gave an assured performance at the back. Immense after Real took lead. AFP
    Nacho - 8: Starting with David Alaba considered only fit enough for the bench and gave an assured performance at the back. Immense after Real took lead. AFP
  • Ferland Mendy - 8: Good job defensively in keeping Mahrez very quiet until 73rd minute of match when Algerian found space to fire home. Incredible clearance on line to stop Grealish making it 2-0. AFP
    Ferland Mendy - 8: Good job defensively in keeping Mahrez very quiet until 73rd minute of match when Algerian found space to fire home. Incredible clearance on line to stop Grealish making it 2-0. AFP
  • Luka Modric - 7: Booked in opening 10 minutes for petty shoving match with Laporte. Clearly benefits from having Casemiro in team, pulled strings for Real while keeping close watch on Rodri in centre of park. AP
    Luka Modric - 7: Booked in opening 10 minutes for petty shoving match with Laporte. Clearly benefits from having Casemiro in team, pulled strings for Real while keeping close watch on Rodri in centre of park. AP
  • Casemiro - 8: Welcome return to side after injury and made plenty of trademark interceptions - but should have been booked in first half either for poor scissors tackle on De Bruyne or hauling down Foden by his shirt. EPA
    Casemiro - 8: Welcome return to side after injury and made plenty of trademark interceptions - but should have been booked in first half either for poor scissors tackle on De Bruyne or hauling down Foden by his shirt. EPA
  • Toni Kroos - 6: Had dangerous free-kick deflected just wide by City wall in 26th minute but German couldn’t influence from midfield like he has shown so often in past and made way midway through second half. Getty
    Toni Kroos - 6: Had dangerous free-kick deflected just wide by City wall in 26th minute but German couldn’t influence from midfield like he has shown so often in past and made way midway through second half. Getty
  • Federico Valverde - 7: Teed-up early chance missed by Benzema, tireless effort up and down pitch and some good defensive challenges. Booked for late tackle on Fernadinho. Getty
    Federico Valverde - 7: Teed-up early chance missed by Benzema, tireless effort up and down pitch and some good defensive challenges. Booked for late tackle on Fernadinho. Getty
  • Karim Benzema – 8: Scooped first-time shot way over bar early on but kept well under control by City until a minute from time when his volleyed pass was finished by Rodrygo. Side-footed shot straight at keeper early on extra-time, before being fouled in box and scoring penalty himself later to win the tie minutes later. Reuters
    Karim Benzema – 8: Scooped first-time shot way over bar early on but kept well under control by City until a minute from time when his volleyed pass was finished by Rodrygo. Side-footed shot straight at keeper early on extra-time, before being fouled in box and scoring penalty himself later to win the tie minutes later. Reuters
  • Vinicius Junior - 6: Intriguing battle with Walker who matched him for pace and quality. Missed good chance when he sent left-footed strike sailing over bar after finding space in box. Lucky that flag went up just after break when he sent shot from close range wide of goal. Reuters
    Vinicius Junior - 6: Intriguing battle with Walker who matched him for pace and quality. Missed good chance when he sent left-footed strike sailing over bar after finding space in box. Lucky that flag went up just after break when he sent shot from close range wide of goal. Reuters
  • SUBS: Rodrygo – (On for Kroos 68’) 9: Scored with Real’s first shot on target in 90th minute, headed home their second two minutes later and then saw Ederson save to deny him quick-fire treble. AP
    SUBS: Rodrygo – (On for Kroos 68’) 9: Scored with Real’s first shot on target in 90th minute, headed home their second two minutes later and then saw Ederson save to deny him quick-fire treble. AP
  • Marco Asensio – (On for Casemiro 75’) 7: Thrown on with Real desperately chasing game and provided vital flick for Rodrygo's second. Getty
    Marco Asensio – (On for Casemiro 75’) 7: Thrown on with Real desperately chasing game and provided vital flick for Rodrygo's second. Getty
  • Eduardo Camavinga – (On for Modric 75’) 7: A nuisance to City from moment he came on. AP
    Eduardo Camavinga – (On for Modric 75’) 7: A nuisance to City from moment he came on. AP
  • Jesus Vallejo – (On for Militao 115’): N/A. Lucas Vazquez – (On for Vinicius Junior 115’): N/A. Reuters
    Jesus Vallejo – (On for Militao 115’): N/A. Lucas Vazquez – (On for Vinicius Junior 115’): N/A. Reuters
  • MANCHESTER CITY RATINGS: Ederson - 7: Amazingly quiet match when Real failed to register a shot on target until 90th minute - then Rodrygo scored his remarkable double turning game on head that Ederson could do little about. AP
    MANCHESTER CITY RATINGS: Ederson - 7: Amazingly quiet match when Real failed to register a shot on target until 90th minute - then Rodrygo scored his remarkable double turning game on head that Ederson could do little about. AP
  • Kyle Walker - 9: Welcome return at right-back after three weeks and contained the threat of Vinicius Junior superbly, despite appearing to be injured from before half-time. Looked set to come off in second but bravely battled on – only to limp off in agony after collision with Brazilian winger. Getty
    Kyle Walker - 9: Welcome return at right-back after three weeks and contained the threat of Vinicius Junior superbly, despite appearing to be injured from before half-time. Looked set to come off in second but bravely battled on – only to limp off in agony after collision with Brazilian winger. Getty
  • Ruben Dias - 7: Suspended for first leg and back with the thankless task of containing Benzema – and barely given him kick for most of game only for Frenchman to provide assist for Rodrygo’s first goal. Then brought down the same player for extra-time penalty that Benzema finished himself. Getty
    Ruben Dias - 7: Suspended for first leg and back with the thankless task of containing Benzema – and barely given him kick for most of game only for Frenchman to provide assist for Rodrygo’s first goal. Then brought down the same player for extra-time penalty that Benzema finished himself. Getty
  • Aymeric Laporte - 7: Early booking for shoving Modric – but should have got yellow card for dramatic fall to ground in said incident. Controlled show at back … until Real’s late show. AFP
    Aymeric Laporte - 7: Early booking for shoving Modric – but should have got yellow card for dramatic fall to ground in said incident. Controlled show at back … until Real’s late show. AFP
  • Joao Cancelo - 8: Switched flanks when Walker went off and was safe as houses defensively on both flanks. Saw sweet strike saved by Courtois in last five minutes of normal time. EPA
    Joao Cancelo - 8: Switched flanks when Walker went off and was safe as houses defensively on both flanks. Saw sweet strike saved by Courtois in last five minutes of normal time. EPA
  • Kevin de Bruyne - 7: Drilled shot from outside area straight at keeper and produced lovely ball to put Silva in on goal in opening 45 minutes. But Belgian midfielder nothing like as impressive or as influential as the first leg and was hooked in second half. EPA
    Kevin de Bruyne - 7: Drilled shot from outside area straight at keeper and produced lovely ball to put Silva in on goal in opening 45 minutes. But Belgian midfielder nothing like as impressive or as influential as the first leg and was hooked in second half. EPA
  • Kevin de Bruyne - 7: Drilled shot from outside area straight at keeper and produced lovely ball to put Silva in on goal in opening 45 minutes. But Belgian was nothing like as impressive as the first leg and was hooked in second half. EPA
    Kevin de Bruyne - 7: Drilled shot from outside area straight at keeper and produced lovely ball to put Silva in on goal in opening 45 minutes. But Belgian was nothing like as impressive as the first leg and was hooked in second half. EPA
  • Bernardo Silva - 8: Had been dropping deep to gain possession when suddenly put through on goal by De Bruyne but Courtois saved his powerful shot. Vital tracking back to nick ball of toes of Vinicius Junior and provided assist for Mahrez goal. AFP
    Bernardo Silva - 8: Had been dropping deep to gain possession when suddenly put through on goal by De Bruyne but Courtois saved his powerful shot. Vital tracking back to nick ball of toes of Vinicius Junior and provided assist for Mahrez goal. AFP
  • Phil Foden - 8: Lovely control on his chest followed by volley from edge of area forced Courtois into excellent save late in first half. Had header saved by Belgian keeper at end of first period of extra-time. AFP
    Phil Foden - 8: Lovely control on his chest followed by volley from edge of area forced Courtois into excellent save late in first half. Had header saved by Belgian keeper at end of first period of extra-time. AFP
  • Riyad Mahrez - 7: Little impact going forward in first half and one poor ball with counter-attack annoyed teammate De Bruyne. Did provide Walker with support dealing with Vinicius Junor and then smashed City into the lead with a powerful first-time finish. Reuters
    Riyad Mahrez - 7: Little impact going forward in first half and one poor ball with counter-attack annoyed teammate De Bruyne. Did provide Walker with support dealing with Vinicius Junor and then smashed City into the lead with a powerful first-time finish. Reuters
  • Gabriel Jesus - 7: In-form attacker whipped a curling shot just wide with Courtois beaten in first half, drilled shot straight from tight angle straight at keeper at start of second. Getty
    Gabriel Jesus - 7: In-form attacker whipped a curling shot just wide with Courtois beaten in first half, drilled shot straight from tight angle straight at keeper at start of second. Getty
  • Oleksandr Zinchenko – (On for Walker 72’) 7: Settled straght in at back. Booked in extra-time for foul on Rodrygo.
    Oleksandr Zinchenko – (On for Walker 72’) 7: Settled straght in at back. Booked in extra-time for foul on Rodrygo.
  • SUBS: Ilkay Gundogan – (On for De Bruyne 72’) 7: Straight on to play role in Mahrez’s goal. AP
    SUBS: Ilkay Gundogan – (On for De Bruyne 72’) 7: Straight on to play role in Mahrez’s goal. AP
  • Jack Grealish – (On for Jesus 78’) 7: Had two chances in two minutes late on – one blocked on line by Mendy, the other tipped round post by boot of Courtois - that would have put City through. PA
    Jack Grealish – (On for Jesus 78’) 7: Had two chances in two minutes late on – one blocked on line by Mendy, the other tipped round post by boot of Courtois - that would have put City through. PA
  • Raheem Sterling – (On for Rodri 99’) 6: Very harsh booking for sliding challenge on Rodrygo. Should have got one cross over early but went for one trick too many. Getty
    Raheem Sterling – (On for Rodri 99’) 6: Very harsh booking for sliding challenge on Rodrygo. Should have got one cross over early but went for one trick too many. Getty
  • Fernandinho – (On for Mahrez 85’) 6: Should have finished rebound after Courtois saved Foden’s header in extra-time. Getty
    Fernandinho – (On for Mahrez 85’) 6: Should have finished rebound after Courtois saved Foden’s header in extra-time. Getty

He had a gruelling Africa Cup of Nations, which ended in heartbreak with defeat for the Pharaohs he captains, on penalties, in the final against Senegal, a disappointment repeated in March when Egypt lost to the same team in the World Cup play-off.

A special motive then, for Salah, a narrow runner-up twice with his country and with Liverpool in the Premier League title race, to finish his season with the most prestigious club trophy.

Memories of Kyiv also drive him. Salah was off the field, nursing a badly injured shoulder, when Benzema ambushed Karius. He had been substituted after half an hour, following a rugged challenge from Sergio Ramos. Salah was wiping away tears as he departed the action.

He would win his first European Cup a year later, scoring the opening goal from the penalty spot against Tottenham Hotspur, but he has made no secret of the fact he sees another final against Madrid as the real chance to make amends for the Kyiv disappointment.

“It’s revenge time,” Salah said earlier this week, repeating a theme he took up immediately Liverpool qualified for the final. “I don’t believe in ‘revenge’ but I do understand it,” said Jurgen Klopp, the Liverpool manager, of Salah’s personal mission. “He wants to put it right. I want to put it right. There is an opportunity now.”

Villarreal 2 Liverpool 3: player ratings

  • VILLARREAL RATINGS: Geronimo Rulli – 1. The Argentine never looked secure. He let Fabinho’s shot go through his legs for Liverpool's first goal and should have done better for the second. His ridiculous charge out of his area for the third underlined a dreadful performance. AP
    VILLARREAL RATINGS: Geronimo Rulli – 1. The Argentine never looked secure. He let Fabinho’s shot go through his legs for Liverpool's first goal and should have done better for the second. His ridiculous charge out of his area for the third underlined a dreadful performance. AP
  • Juan Foyth – 4. Started badly with a poor back pass but stabilised his play for the first 45 minutes. Things went downhill when Diaz came on after the break. Getty
    Juan Foyth – 4. Started badly with a poor back pass but stabilised his play for the first 45 minutes. Things went downhill when Diaz came on after the break. Getty
  • Raul Albiol – 5. The 36-year-old showed surprising pace to catch Jota in the first half. His use of space was impressive but he could not deal with Liverpool’s movement after the break and made way for Aurier with 11 minutes to go. PA
    Raul Albiol – 5. The 36-year-old showed surprising pace to catch Jota in the first half. His use of space was impressive but he could not deal with Liverpool’s movement after the break and made way for Aurier with 11 minutes to go. PA
  • Pau Torres – 5. The Spaniard was efficient to a point but found himself overwhelmed in the latter stages. He did not get enough support from the midfield. Getty
    Pau Torres – 5. The Spaniard was efficient to a point but found himself overwhelmed in the latter stages. He did not get enough support from the midfield. Getty
  • Pervis Estupinan – 3. The Ecuadorian sent in a superb cross for the opening goal but found life uncomfortable as Salah and Alexander-Arnold got on top. The first two Liverpool goals came down his side. PA
    Pervis Estupinan – 3. The Ecuadorian sent in a superb cross for the opening goal but found life uncomfortable as Salah and Alexander-Arnold got on top. The first two Liverpool goals came down his side. PA
  • Giovani Lo Celso – 4. The Argentina international was effective when his team were in the ascendency but shrunk when their dominance faded. Bright start, disappointing overall. EPA
    Giovani Lo Celso – 4. The Argentina international was effective when his team were in the ascendency but shrunk when their dominance faded. Bright start, disappointing overall. EPA
  • Dani Parejo – 3. The Spaniard was the least impressive member of the midfield in the first half and was even less influential afterwards. By the end he was being bypassed with ease. AP
    Dani Parejo – 3. The Spaniard was the least impressive member of the midfield in the first half and was even less influential afterwards. By the end he was being bypassed with ease. AP
  • Etienne Capoue – 4. The Frenchman got behind Robertson at the back post to set up the opening goal and turned the Scot easily for the second. He could not keep up the good form and was sent off for two yellow cards with five minutes to go. EPA
    Etienne Capoue – 4. The Frenchman got behind Robertson at the back post to set up the opening goal and turned the Scot easily for the second. He could not keep up the good form and was sent off for two yellow cards with five minutes to go. EPA
  • Francis Coquelin – 5. The French midfielder had a good first half. He levelled the scores on aggregate with a header but reverted to his first-leg form after the break and made way for Pedraza with 22 minutes to go. PA
    Francis Coquelin – 5. The French midfielder had a good first half. He levelled the scores on aggregate with a header but reverted to his first-leg form after the break and made way for Pedraza with 22 minutes to go. PA
  • Gerard Moreno – 3. The Spain striker was struggling with a thigh injury and it showed. His tendency to wander offside spoilt a number of attacks. He was replaced by Chukwueze in the 68th minute. AP
    Gerard Moreno – 3. The Spain striker was struggling with a thigh injury and it showed. His tendency to wander offside spoilt a number of attacks. He was replaced by Chukwueze in the 68th minute. AP
  • Boulaye Dia – 5. The 25-year-old set the tie alight with his third-minute goal and he caused the defence some problems early on. It did not last and he became less effective as the game went on. He was withdrawn for Alcacer with 10 minutes left. AP
    Boulaye Dia – 5. The 25-year-old set the tie alight with his third-minute goal and he caused the defence some problems early on. It did not last and he became less effective as the game went on. He was withdrawn for Alcacer with 10 minutes left. AP
  • SUBS: Alfonso Pedraza – 5. The winger came on for Coquelin in the 68th minute. The game was closing down and he was never in a position to open it up. Getty
    SUBS: Alfonso Pedraza – 5. The winger came on for Coquelin in the 68th minute. The game was closing down and he was never in a position to open it up. Getty
  • Samuel Chukwueze – 5. The Nigerian joined the action at Moreno’s expense in the 68th minute. He barely troubled Liverpool. AFP
    Samuel Chukwueze – 5. The Nigerian joined the action at Moreno’s expense in the 68th minute. He barely troubled Liverpool. AFP
  • Serge Aurier – 5. The Ivorian entered the game with 11 minutes to go for Albiol. He joined a defence that was dispirited and he could not arrest the chaos. AFP
    Serge Aurier – 5. The Ivorian entered the game with 11 minutes to go for Albiol. He joined a defence that was dispirited and he could not arrest the chaos. AFP
  • Manu Trigueros – 5. The 30-year-old replaced Estupinan with 11 minutes to go. He tried to get some forward momentum going but his passing was poor. AP Photo
    Manu Trigueros – 5. The 30-year-old replaced Estupinan with 11 minutes to go. He tried to get some forward momentum going but his passing was poor. AP Photo
  • Paco Alcacer – 5. The 28-year-old replaced Dia for the last 10 minutes. His was a thankless cameo with little memorable about it. AFP
    Paco Alcacer – 5. The 28-year-old replaced Dia for the last 10 minutes. His was a thankless cameo with little memorable about it. AFP
  • LIVERPOOL RATINGS: Alisson Becker – 7. The Brazilian was let down by his defence for the goals but, when he was needed, he stepped up. His one-on-one save from Lo Celso was brilliant. Getty
    LIVERPOOL RATINGS: Alisson Becker – 7. The Brazilian was let down by his defence for the goals but, when he was needed, he stepped up. His one-on-one save from Lo Celso was brilliant. Getty
  • Trent Alexander-Arnold – 6. The 23-year-old should have done more to stop Coquelin equalizing, and he had a rough first half. However, the value of his risk-reward approach was shown with his cross for the goal that made it 2-2. Getty
    Trent Alexander-Arnold – 6. The 23-year-old should have done more to stop Coquelin equalizing, and he had a rough first half. However, the value of his risk-reward approach was shown with his cross for the goal that made it 2-2. Getty
  • Ibrahima Konate – 7. The Frenchman often starts slowly but grows into the game. This was never truer than in El Madrigal and he finished the match like a boss. Reuters
    Ibrahima Konate – 7. The Frenchman often starts slowly but grows into the game. This was never truer than in El Madrigal and he finished the match like a boss. Reuters
  • Virgil van Dijk – 8. Chaos at the back? Two down? Then the Dutchman is the player to turn to. He was a calming influence when things were going wrong and a secure presence for the team. EPA
    Virgil van Dijk – 8. Chaos at the back? Two down? Then the Dutchman is the player to turn to. He was a calming influence when things were going wrong and a secure presence for the team. EPA
  • Andrew Robertson – 6. The Scot was beaten at the back post by Capoue for Villarreal’s opening goal and flummoxed by the Frenchman for the second. It was not good but no player worked harder to recover from that nightmare first half. AFP
    Andrew Robertson – 6. The Scot was beaten at the back post by Capoue for Villarreal’s opening goal and flummoxed by the Frenchman for the second. It was not good but no player worked harder to recover from that nightmare first half. AFP
  • Naby Keita – 6. The Guinean did not close down Estupinan quickly enough for the opening goal. He was so poor in the first half that it was surprising that he was not withdrawn. Instead, he made his mark after the break until substituted in the 79th minute for Henderson. AFP
    Naby Keita – 6. The Guinean did not close down Estupinan quickly enough for the opening goal. He was so poor in the first half that it was surprising that he was not withdrawn. Instead, he made his mark after the break until substituted in the 79th minute for Henderson. AFP
  • Fabinho – 7. The Brazilian was swamped in the opening period. Then, when the ball came to him in a crucial position, he shot with conviction and brought Liverpool back into the game. By the time Milner replaced him with six minutes left, he was running the midfield. PA
    Fabinho – 7. The Brazilian was swamped in the opening period. Then, when the ball came to him in a crucial position, he shot with conviction and brought Liverpool back into the game. By the time Milner replaced him with six minutes left, he was running the midfield. PA
  • Thiago Alcantara – 6. The 31-year-old sprayed the ball around in the first half – and not in a good way. He wasted possession repeatedly. Normal service was resumed after the break and he was replaced by Jones with 10 minutes to go. EPA
    Thiago Alcantara – 6. The 31-year-old sprayed the ball around in the first half – and not in a good way. He wasted possession repeatedly. Normal service was resumed after the break and he was replaced by Jones with 10 minutes to go. EPA
  • Diogo Jota – 4. The Portuguese had one effort in the first half but was unable to make much impact on the game. He made way for Diaz at half time. Getty
    Diogo Jota – 4. The Portuguese had one effort in the first half but was unable to make much impact on the game. He made way for Diaz at half time. Getty
  • Mohamed Salah – 6. The striker was given extra attention by the defence but still caused problems. Diaz would not have had so much room had Villarreal not been keeping one eye on the Egyptian. Getty
    Mohamed Salah – 6. The striker was given extra attention by the defence but still caused problems. Diaz would not have had so much room had Villarreal not been keeping one eye on the Egyptian. Getty
  • Sadio Mane – 7. The Senegalese took a rugged approach that, initially, seemed not to work. His relentless effort wore the defence down and his reward was Liverpool’s third goal. AFP
    Sadio Mane – 7. The Senegalese took a rugged approach that, initially, seemed not to work. His relentless effort wore the defence down and his reward was Liverpool’s third goal. AFP
  • SUBS: Luis Diaz – 9. The Colombian replaced Jota at half-time and changed the game. His goal was the least part of an epic performance that undermined Villarreal. Getty
    SUBS: Luis Diaz – 9. The Colombian replaced Jota at half-time and changed the game. His goal was the least part of an epic performance that undermined Villarreal. Getty
  • Jordan Henderson – 6. The 30-year-old came off the bench for Keita in the 79th minute. His experience was useful but the game was over by the time he arrived. AP Photo
    Jordan Henderson – 6. The 30-year-old came off the bench for Keita in the 79th minute. His experience was useful but the game was over by the time he arrived. AP Photo
  • Curtis Jones – 6. The 21-year-old joined the action in place of Thiago with 10 minutes left. He forced a good save from the goalkeeper. Getty Images
    Curtis Jones – 6. The 21-year-old joined the action in place of Thiago with 10 minutes left. He forced a good save from the goalkeeper. Getty Images
  • Kostas Tsimikas – 6. The Greek was given 10 minutes for Robertson. He did what was necessary in his short cameo. AP Photo
    Kostas Tsimikas – 6. The Greek was given 10 minutes for Robertson. He did what was necessary in his short cameo. AP Photo
  • James Milner – 6. The 36-year-old is the perfect man to lock down a result. He came on for Fabinho and did exactly what was expected. AFP
    James Milner – 6. The 36-year-old is the perfect man to lock down a result. He came on for Fabinho and did exactly what was expected. AFP
The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part one: how cars came to the UAE

 

Company%20profile
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Suggested picnic spots

Abu Dhabi
Umm Al Emarat Park
Yas Gateway Park
Delma Park
Al Bateen beach
Saadiyaat beach
The Corniche
Zayed Sports City
 
Dubai
Kite Beach
Zabeel Park
Al Nahda Pond Park
Mushrif Park
Safa Park
Al Mamzar Beach Park
Al Qudrah Lakes 

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

Updated: May 28, 2022, 7:16 AM