• Liverpool's Senegalese striker Sadio Mane celebrates with temmates on an open-top bus during a parade through the streets of Liverpool in north-west England on May 29, 2022, to celebrate winning the 2021-22 League Cup and FA Cup. - Despite the disappointment of losing to real Madrid in the final of the UEAF Champions League, Klopp has called on Liverpool fans to take to the streets of the city on Sunday when they parade the League Cup and FA Cup. (Photo by Oli SCARFF / AFP)
    Liverpool's Senegalese striker Sadio Mane celebrates with temmates on an open-top bus during a parade through the streets of Liverpool in north-west England on May 29, 2022, to celebrate winning the 2021-22 League Cup and FA Cup. - Despite the disappointment of losing to real Madrid in the final of the UEAF Champions League, Klopp has called on Liverpool fans to take to the streets of the city on Sunday when they parade the League Cup and FA Cup. (Photo by Oli SCARFF / AFP)
  • Naby Keita - Despite having a good end to the season, the midfielder has never hit the heights expected of him since he arrived on Merseyside four years ago. He is yet to fully adapted to the physicality of the Premier League and the right price will tempt Liverpool. AP
    Naby Keita - Despite having a good end to the season, the midfielder has never hit the heights expected of him since he arrived on Merseyside four years ago. He is yet to fully adapted to the physicality of the Premier League and the right price will tempt Liverpool. AP
  • Takumi Minamino - The Japanese forward has been a little unlucky and finds himself way back in the queue of attacking players. He needs a good run of games and is unlikely to get that at Anfield. At 27 he still has time to rebuild his career. AFP
    Takumi Minamino - The Japanese forward has been a little unlucky and finds himself way back in the queue of attacking players. He needs a good run of games and is unlikely to get that at Anfield. At 27 he still has time to rebuild his career. AFP
  • Alex Oxlade-Chamberlain - The 28-year-old midfielder has gone backwards since returning from a devastating knee injury sustained against Roma four years ago. He has had limited chances in the first team but rarely impressed. A move away is necessary to get back on track. AFP
    Alex Oxlade-Chamberlain - The 28-year-old midfielder has gone backwards since returning from a devastating knee injury sustained against Roma four years ago. He has had limited chances in the first team but rarely impressed. A move away is necessary to get back on track. AFP
  • Mohamed Salah - Do Liverpool wait a year and let the Egyptian walk away on a free transfer? Or do they pay the Premier League’s most prolific striker the £400,000-plus per week wage he wants? There is a third option: sell the man who will be 30 this month and move on without him. Any decision is fraught with danger but losing Salah and Mane in the same summer would be a bad look. AFP
    Mohamed Salah - Do Liverpool wait a year and let the Egyptian walk away on a free transfer? Or do they pay the Premier League’s most prolific striker the £400,000-plus per week wage he wants? There is a third option: sell the man who will be 30 this month and move on without him. Any decision is fraught with danger but losing Salah and Mane in the same summer would be a bad look. AFP
  • FIVE LIVERPOOL SIGNINGS: Harry Kane - On the face of it, this move seems preposterous. The England captain has made noises suggesting he is happy with the direction Antonio Conte is taking Tottenham Hotspur. However, the possibility of a move to Anfield would intrigue the 28-year-old. He would require a huge fee and big wages, though, and is only 13 months younger than Salah. His style of play is closer to Roberto Firmino’s than the Egyptian’s, too. Getty
    FIVE LIVERPOOL SIGNINGS: Harry Kane - On the face of it, this move seems preposterous. The England captain has made noises suggesting he is happy with the direction Antonio Conte is taking Tottenham Hotspur. However, the possibility of a move to Anfield would intrigue the 28-year-old. He would require a huge fee and big wages, though, and is only 13 months younger than Salah. His style of play is closer to Roberto Firmino’s than the Egyptian’s, too. Getty
  • Darwin Nunez - The Uruguayan fits Fenway Sports Group’s transfer profile. He is young – 23 next month – and has room for improvement. Benfica are looking for around £85 million and Liverpool would want to bargain them down, although interest from elsewhere may push up the price to unrealistic levels. AFP
    Darwin Nunez - The Uruguayan fits Fenway Sports Group’s transfer profile. He is young – 23 next month – and has room for improvement. Benfica are looking for around £85 million and Liverpool would want to bargain them down, although interest from elsewhere may push up the price to unrealistic levels. AFP
  • Christopher Nkunku - The RB Leipzig striker was sensational in the Bundesliga, scoring 35 goals and registering 22 assists. He can play up front and in midfield, and adaptability is a quality Jurgen Klopp values. The Frenchman looks like he can adapt to English football but Liverpool thought that about Keita, who also excelled at Leipzig. Nkunku is a hot property but Merseyside is near the front of the queue for his preferred destinations. Reuters
    Christopher Nkunku - The RB Leipzig striker was sensational in the Bundesliga, scoring 35 goals and registering 22 assists. He can play up front and in midfield, and adaptability is a quality Jurgen Klopp values. The Frenchman looks like he can adapt to English football but Liverpool thought that about Keita, who also excelled at Leipzig. Nkunku is a hot property but Merseyside is near the front of the queue for his preferred destinations. Reuters
  • Ibrahim Sangare - The Ivorian is the sort of player who could bolster Liverpool’s midfield. Last season he was PSV Eindhoven’s standout performer and his mobility, power and defensive skills would make him a good fit for Klopp’s system. AP
    Ibrahim Sangare - The Ivorian is the sort of player who could bolster Liverpool’s midfield. Last season he was PSV Eindhoven’s standout performer and his mobility, power and defensive skills would make him a good fit for Klopp’s system. AP
  • Calvin Ramsay - The Aberdeen right back has gained plenty of attention and his £4 million price-tag means he would not be much of a gamble. At 18, the youngster has plenty of room for growth and although he would not see much playing time behind Trent Alexander-Arnold, he would be learning from the best at Anfield. Getty
    Calvin Ramsay - The Aberdeen right back has gained plenty of attention and his £4 million price-tag means he would not be much of a gamble. At 18, the youngster has plenty of room for growth and although he would not see much playing time behind Trent Alexander-Arnold, he would be learning from the best at Anfield. Getty

Sadio Mane out, Harry Kane in: Five players Liverpool should sell and sign this summer


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The Champions League final meant that an uplifting season ended on a downbeat for Liverpool. The 1-0 defeat by Real Madrid – combined with events outside the Stade de France – cast a shadow over a truly remarkable campaign.

Yet, by the time Jurgen Klopp and his team got off the open-top bus after their homecoming parade on Sunday, optimism was sky high again. They know how to win – the two domestic cups prove that – and it was no shame being edged out for the title by Manchester City on the last day of the Premier League.

Klopp’s squad performed impressively. The group will largely remain intact for the coming season but Julian Ward, who will be leading the transfer strategy after the departure of sporting director Michael Edwards, will need to replace Sadio Mane.

The forward line is well stocked with Mohamed Salah, Luis Diaz, Diogo Jota and Roberto Firmino but bringing in another body up front is a priority. Salah and Firmino are both coming into the final year of their contracts and will be over 30 when the new campaign begins. The biggest questions for Liverpool revolve around the attacking players.

The midfield could do with a battle-hardened recruit to bolster that department. Naby Keita showed signs of rising to the challenge in 2022 but his four years at the club have been a little disappointing. Thiago Alcantara and Fabinho should anchor the middle going forward but increasing the competition for the third midfielder is high on the agenda.

The defence is the area that needs least work. Joel Matip stepped up hugely last season and the emergence of Ibrahima Konate in the last couple of months gives Klopp options at centre half. He will now be able to consider resting Virgil van Dijk without causing himself and the supporters palpitations. Kostas Tsimikas is an able deputy for Andrew Robertson and Joe Gomez showed his adaptability when covering for Trent Alexander-Arnold.

Liverpool 2021/22 season ratings

  • MANAGER: Jurgen Klopp – 9. A year ago the manager looked a broken man. Personal and professional problems made 2020/21 a difficult campaign. Last season he recovered his bounce and his deployment of the squad while competing on four fronts was superb. The added bonus for the Kop is he has extended his contract until 2026. A triumph of a year, even if the two biggest trophies got away from him. Getty Images
    MANAGER: Jurgen Klopp – 9. A year ago the manager looked a broken man. Personal and professional problems made 2020/21 a difficult campaign. Last season he recovered his bounce and his deployment of the squad while competing on four fronts was superb. The added bonus for the Kop is he has extended his contract until 2026. A triumph of a year, even if the two biggest trophies got away from him. Getty Images
  • GOALKEEPERS: Alisson Becker – 9. The Brazilian is among the best in the world at his position. His shotstopping is magnificent – especially one-on-one – and his distribution is excellent. He managed the defence with aplomb, too, directing those in front of him. A key component in the team. EPA
    GOALKEEPERS: Alisson Becker – 9. The Brazilian is among the best in the world at his position. His shotstopping is magnificent – especially one-on-one – and his distribution is excellent. He managed the defence with aplomb, too, directing those in front of him. A key component in the team. EPA
  • Caoimhin Kelleher ¬– 7. The Irishman did not get much playing time but he made the most of it when he did. His biggest moment came in the League Cup final against Chelsea when he made two crucial saves and scored a penalty in the shoot-out. The most reliable of backups. PA
    Caoimhin Kelleher ¬– 7. The Irishman did not get much playing time but he made the most of it when he did. His biggest moment came in the League Cup final against Chelsea when he made two crucial saves and scored a penalty in the shoot-out. The most reliable of backups. PA
  • DEFENDERS: Trent Alexander-Arnold – 8. The 23-year-old was again the creative hub of the team. His forward play and his crossing are vital to the way the side plays. Sure, he had some tricky moments defensively when opponents managed to exploit the space behind him, but it was a risk worth taking. He oozed class. Getty Images
    DEFENDERS: Trent Alexander-Arnold – 8. The 23-year-old was again the creative hub of the team. His forward play and his crossing are vital to the way the side plays. Sure, he had some tricky moments defensively when opponents managed to exploit the space behind him, but it was a risk worth taking. He oozed class. Getty Images
  • Joe Gomez – 6. The 25-year-old dropped down the pecking order at centre-half after returning from long-term injury. On the plus side, he was impressive when filling in at right-back. He has done well enough to likely earn a contract extension. Reuters
    Joe Gomez – 6. The 25-year-old dropped down the pecking order at centre-half after returning from long-term injury. On the plus side, he was impressive when filling in at right-back. He has done well enough to likely earn a contract extension. Reuters
  • Joel Matip – 8. One of the big question marks over the 30-year-old had been his robustness. Injuries were not a factor last season. His use of space, quickness and his ability to bring the ball out from the back were outstanding. It bodes well for the future. Reuters
    Joel Matip – 8. One of the big question marks over the 30-year-old had been his robustness. Injuries were not a factor last season. His use of space, quickness and his ability to bring the ball out from the back were outstanding. It bodes well for the future. Reuters
  • Ibrahima Konate – 7. The Frenchman is a work in progress but he made significant advances in the season. He is sometimes skittish on the ball but improved with every outing – his best game was the Champions League final. His physicality is impressive and he was a threat in the opposition box. At just 23 he has massive room for improvement. PA
    Ibrahima Konate – 7. The Frenchman is a work in progress but he made significant advances in the season. He is sometimes skittish on the ball but improved with every outing – his best game was the Champions League final. His physicality is impressive and he was a threat in the opposition box. At just 23 he has massive room for improvement. PA
  • Virgil van Dijk – 8. It took a while for the Dutchman to return to his imperious best after returning from a cruciate ligament injury. He regained his stature as the season progressed. His commanding presence was vital to the team’s success. PA
    Virgil van Dijk – 8. It took a while for the Dutchman to return to his imperious best after returning from a cruciate ligament injury. He regained his stature as the season progressed. His commanding presence was vital to the team’s success. PA
  • Andrew Robertson – 8. The Scot’s boundless energy and his will to win were evident in every game he played. His crossing added a huge amount of threat to the Liverpool attack. He was one of the major figures in the side. AP Photo
    Andrew Robertson – 8. The Scot’s boundless energy and his will to win were evident in every game he played. His crossing added a huge amount of threat to the Liverpool attack. He was one of the major figures in the side. AP Photo
  • Kostas Tsimikas – 7. They love the Greek at Anfield and every time he appeared in place of Robertson the crowd loved his approach. There was very little drop-off on the left side when the 26-year-old was involved. Reuters
    Kostas Tsimikas – 7. They love the Greek at Anfield and every time he appeared in place of Robertson the crowd loved his approach. There was very little drop-off on the left side when the 26-year-old was involved. Reuters
  • MIDFIELDERS: Jordan Henderson – 7. The captain’s workrate and willingness to subvert his own game to help his teammates remained impressive. He might have slowed down a little at 31 but his experience more than made up for any reduction in pace. His leadership showed throughout the campaign. EPA
    MIDFIELDERS: Jordan Henderson – 7. The captain’s workrate and willingness to subvert his own game to help his teammates remained impressive. He might have slowed down a little at 31 but his experience more than made up for any reduction in pace. His leadership showed throughout the campaign. EPA
  • Fabinho – 8. The Brazilian is the man who seizes control of the midfield. His contribution was enormous and he supplied the platform from which the team could play. The defence were frequently grateful for his protective tackling. AP Photo
    Fabinho – 8. The Brazilian is the man who seizes control of the midfield. His contribution was enormous and he supplied the platform from which the team could play. The defence were frequently grateful for his protective tackling. AP Photo
  • Thiago Alcantara – 9. At the beginning of the season some were still asking whether the 31-year-old was the right fit for Liverpool. Those questions have long been put to bed. His passing was often wonderful; his pressing remarkably effective. A standout campaign. EPA
    Thiago Alcantara – 9. At the beginning of the season some were still asking whether the 31-year-old was the right fit for Liverpool. Those questions have long been put to bed. His passing was often wonderful; his pressing remarkably effective. A standout campaign. EPA
  • Naby Keita – 6. The Guinean had moments when he looked brilliant and other games where he needed to offer more. He did not produce the consistency that the team needed over the season but a good finish to the campaign earned him a positive rating. EPA
    Naby Keita – 6. The Guinean had moments when he looked brilliant and other games where he needed to offer more. He did not produce the consistency that the team needed over the season but a good finish to the campaign earned him a positive rating. EPA
  • James Milner – 7. The 36-year-old did everything asked of him. Much of that meant coming off the bench to help see games to their conclusion but the veteran put everything into every performance. Mr Reliable. AFP
    James Milner – 7. The 36-year-old did everything asked of him. Much of that meant coming off the bench to help see games to their conclusion but the veteran put everything into every performance. Mr Reliable. AFP
  • Curtis Jones – 6. The 21-year-old didn’t develop quite as quickly as he might have hoped but that was due to an eye injury and the strength of the squad. He showed enough quality to be optimistic for the future. EPA
    Curtis Jones – 6. The 21-year-old didn’t develop quite as quickly as he might have hoped but that was due to an eye injury and the strength of the squad. He showed enough quality to be optimistic for the future. EPA
  • Alex Oxlade-Chamberlain – 4. It was not a good season for the 28-year-old. His opportunities were limited and when the chances to play came along he rarely shone. With so many impressive performers, he found himself at the back of the queue and a summer exit seems inevitable. AP Photo
    Alex Oxlade-Chamberlain – 4. It was not a good season for the 28-year-old. His opportunities were limited and when the chances to play came along he rarely shone. With so many impressive performers, he found himself at the back of the queue and a summer exit seems inevitable. AP Photo
  • FORWARDS: Mohamed Salah – 9. The Egyptian remained the best attacker in the Premier League and perhaps the world. Even after taking a month off to play in the Africa Cup of Nations, he won the Golden Boot with 23 league goals. Defences were visibly unnerved by his presence. EPA
    FORWARDS: Mohamed Salah – 9. The Egyptian remained the best attacker in the Premier League and perhaps the world. Even after taking a month off to play in the Africa Cup of Nations, he won the Golden Boot with 23 league goals. Defences were visibly unnerved by his presence. EPA
  • Roberto Firmino – 7. The Brazilian dropped down the pecking order but that was because of the abundance of attacking quality rather than his own failings. He was sometimes overshadowed by his teammates but his clever movement and touches frequently improved the side. AP Photo
    Roberto Firmino – 7. The Brazilian dropped down the pecking order but that was because of the abundance of attacking quality rather than his own failings. He was sometimes overshadowed by his teammates but his clever movement and touches frequently improved the side. AP Photo
  • Sadio Mane – 8. The Senegalese menaced defences. At times his competitive instincts meant he came close to overstepping the mark but he mainly stayed on the right side of the line. He will be sorely missed when he leaves Anfield this summer. Reuters
    Sadio Mane – 8. The Senegalese menaced defences. At times his competitive instincts meant he came close to overstepping the mark but he mainly stayed on the right side of the line. He will be sorely missed when he leaves Anfield this summer. Reuters
  • Diogo Jota – 7. The Portuguese maintained his fine form throughout the campaign. His direct running at defenders and his poacher’s instinct in the area proved effective. EPA
    Diogo Jota – 7. The Portuguese maintained his fine form throughout the campaign. His direct running at defenders and his poacher’s instinct in the area proved effective. EPA
  • Luis Diaz – 8. The Colombian has been sensational since arriving from Porto in January. He slotted into the attack as if he had been at Anfield for years. A brilliant buy for the club. AFP
    Luis Diaz – 8. The Colombian has been sensational since arriving from Porto in January. He slotted into the attack as if he had been at Anfield for years. A brilliant buy for the club. AFP
  • Divock Origi – 6. The Belgian departs Merseyside in a wave of affection. He was never a natural fit for the side’s style but he gave the team a different look and scored vital goals. The striker showed total commitment every time he played. PA
    Divock Origi – 6. The Belgian departs Merseyside in a wave of affection. He was never a natural fit for the side’s style but he gave the team a different look and scored vital goals. The striker showed total commitment every time he played. PA
  • Takumi Minamino – 6. The Japanese spent most of his time on the bench. He was top scorer in both domestic cup campaigns and never lacked for effort. A move is likely in the summer and he should thrive elsewhere with more playing time. Reuters
    Takumi Minamino – 6. The Japanese spent most of his time on the bench. He was top scorer in both domestic cup campaigns and never lacked for effort. A move is likely in the summer and he should thrive elsewhere with more playing time. Reuters
  • Harvey Elliott – 6. The 19-year-old started the season expecting to contribute regularly but a serious ankle injury in September slowed his progress. By the time he came back in February, the dynamics of the team had changed and there were fewer chances for the youngster. There will be plenty of time for him to blossom. EPA
    Harvey Elliott – 6. The 19-year-old started the season expecting to contribute regularly but a serious ankle injury in September slowed his progress. By the time he came back in February, the dynamics of the team had changed and there were fewer chances for the youngster. There will be plenty of time for him to blossom. EPA

This is not a squad that needs a drastic overhaul. A striker plus a few nips and tucks will keep the levels up and Liverpool will expect to challenge on all four fronts next campaign.

The biggest signing of the year was Klopp extending his contract until 2026. Anfield has lots of attractive attributes for players, the atmosphere and the chance to compete for trophies among them. The biggest draw is the German manager. He was at the top of his game, exuding energy and intelligence and giving his players the opportunity to perform to the best of their ability.

The 54-year-old German wants to win the Premier League title again. He wants to go back to the Champions League final. Next year, the continent’s showpiece game is in Istanbul. Liverpool fans know miracles happen in the Ataturk Stadium. It will not take a miracle for Klopp and his team to return to the biggest match in European football.

Visit Abu Dhabi culinary team's top Emirati restaurants in Abu Dhabi

Yadoo’s House Restaurant & Cafe

For the karak and Yoodo's house platter with includes eggs, balaleet, khamir and chebab bread.

Golden Dallah

For the cappuccino, luqaimat and aseeda.

Al Mrzab Restaurant

For the shrimp murabian and Kuwaiti options including Kuwaiti machboos with kebab and spicy sauce.

Al Derwaza

For the fish hubul, regag bread, biryani and special seafood soup. 

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Tips to stay safe during hot weather
  • Stay hydrated: Drink plenty of fluids, especially water. Avoid alcohol and caffeine, which can increase dehydration.
  • Seek cool environments: Use air conditioning, fans, or visit community spaces with climate control.
  • Limit outdoor activities: Avoid strenuous activity during peak heat. If outside, seek shade and wear a wide-brimmed hat.
  • Dress appropriately: Wear lightweight, loose and light-coloured clothing to facilitate heat loss.
  • Check on vulnerable people: Regularly check in on elderly neighbours, young children and those with health conditions.
  • Home adaptations: Use blinds or curtains to block sunlight, avoid using ovens or stoves, and ventilate living spaces during cooler hours.
  • Recognise heat illness: Learn the signs of heat exhaustion and heat stroke (dizziness, confusion, rapid pulse, nausea), and seek medical attention if symptoms occur.

The Florida Project

Director: Sean Baker

Starring: Bria Vinaite, Brooklynn Prince, Willem Dafoe

Four stars

HIJRA

Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy

Director: Shahad Ameen

Rating: 3/5

8 UAE companies helping families reduce their carbon footprint

Greenheart Organic Farms 

This Dubai company was one of the country’s first organic farms, set up in 2012, and it now delivers a wide array of fruits and vegetables grown regionally or in the UAE, as well as other grocery items, to both Dubai and Abu Dhabi doorsteps.

www.greenheartuae.com

Modibodi  

Founded in Australia, Modibodi is now in the UAE with waste-free, reusable underwear that eliminates the litter created by a woman’s monthly cycle, which adds up to approximately 136kgs of sanitary waste over a lifetime.

www.modibodi.ae

The Good Karma Co

From brushes made of plant fibres to eco-friendly storage solutions, this company has planet-friendly alternatives to almost everything we need, including tin foil and toothbrushes. 

www.instagram.com/thegoodkarmaco

Re:told

One Dubai boutique, Re:told, is taking second-hand garments and selling them on at a fraction of the price, helping to cut back on the hundreds of thousands of tonnes of clothes thrown into landfills each year.

www.shopretold.com

Lush

Lush provides products such as shampoo and conditioner as package-free bars with reusable tins to store. 

www.mena.lush.com

Bubble Bro 

Offering filtered, still and sparkling water on tap, Bubble Bro is attempting to ensure we don’t produce plastic or glass waste. Founded in 2017 by Adel Abu-Aysha, the company is on track to exceeding its target of saving one million bottles by the end of the year.

www.bubble-bro.com

Coethical 

This company offers refillable, eco-friendly home cleaning and hygiene products that are all biodegradable, free of chemicals and certifiably not tested on animals.

www.instagram.com/coethical

Eggs & Soldiers

This bricks-and-mortar shop and e-store, founded by a Dubai mum-of-four, is the place to go for all manner of family products – from reusable cloth diapers to organic skincare and sustainable toys.

www.eggsnsoldiers.com

THE SIXTH SENSE

Starring: Bruce Willis, Toni Collette, Hayley Joel Osment

Director: M. Night Shyamalan

Rating: 5/5

Other acts on the Jazz Garden bill

Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.

UAE currency: the story behind the money in your pockets
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

BlacKkKlansman

Director: Spike Lee

Starring: John David Washington; Adam Driver 

Five stars

The specs

Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder

Power: 220 and 280 horsepower

Torque: 350 and 360Nm

Transmission: eight-speed automatic

Price: from Dh136,521 VAT and Dh166,464 VAT 

On sale: now

Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

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Updated: June 02, 2022, 3:43 AM