• Manchester City's Ilkay Gundogan celebrates scoring the third goal in the 3-2 win against Aston Villa that secured City the Premier League title on May 22. Reuters
    Manchester City's Ilkay Gundogan celebrates scoring the third goal in the 3-2 win against Aston Villa that secured City the Premier League title on May 22. Reuters
  • Ilkay Gundogan scores City's third goal. Getty
    Ilkay Gundogan scores City's third goal. Getty
  • Manchester City players celebrate after winning the Premier League. AP
    Manchester City players celebrate after winning the Premier League. AP
  • Manchester City's Kevin De Bruyne celebrates with fans after winning the Premier League. AP
    Manchester City's Kevin De Bruyne celebrates with fans after winning the Premier League. AP
  • Manchester City coach Pep Guardiola and his team celebrate after winning the Premier League. AP
    Manchester City coach Pep Guardiola and his team celebrate after winning the Premier League. AP
  • Matty Cash gives Aston Villa the lead. Getty
    Matty Cash gives Aston Villa the lead. Getty
  • Philippe Coutinho celebrates after scoring again for Villa. Getty
    Philippe Coutinho celebrates after scoring again for Villa. Getty
  • Phil Foden looks dejected following Coutinho's goal. Getty
    Phil Foden looks dejected following Coutinho's goal. Getty
  • Aston Villa's Philippe Coutinho celebrates. Reuters
    Aston Villa's Philippe Coutinho celebrates. Reuters
  • Ilkay Gundogan pulls a goal back for City. Getty
    Ilkay Gundogan pulls a goal back for City. Getty
  • Rodri levels the scores at 2-2. Getty
    Rodri levels the scores at 2-2. Getty
  • Rodri celebrates after scoring. Getty
    Rodri celebrates after scoring. Getty
  • Manchester City's Ilkay Gundogan celebrates scoring their third goal. Reuters
    Manchester City's Ilkay Gundogan celebrates scoring their third goal. Reuters
  • City manager Pep Guardiola celebrates after the third goal. Getty
    City manager Pep Guardiola celebrates after the third goal. Getty

Premier League 2022/23 predictions: Manchester City or Liverpool for the title?



A Premier League season quite unlike any other gets under way on Friday when Crystal Palace and Arsenal contest the first match at Selhurst Park.

For the first time, the Premier League will take an extended break at the end of the year during the Qatar World Cup, and how clubs handle that six-week gap in the season could prove crucial to achieving their objectives.

Champions Manchester City and runners-up Liverpool are once again expected to set the pace at the top of the table, while the race for the top four looks poised to be more fiercely contested than ever. Meanwhile, at the other end of the standings, the three promoted clubs - Fulham, Bournemouth, and Nottingham Forest - will be aiming to avoid an immediate drop back into the Championship.

Ahead of the big kick-off, The National's sports desk have provided their predictions for the 2022/23 Premier League season.

Steve Luckings, Deputy Sports Editor

Champions: Liverpool

Liverpool won two trophies last season, but missed out on the two they really wanted, including the Premier League as they trailed Manchester City by a point. Sadio Mane's departure is offset by the sensational form of Luis Diaz, while Darwin Nunez has the perfect physique to lead the Reds on a gruelling assault on the title.

Top four: Liverpool, Manchester City, Tottenham, Chelsea

Tottenham Hotspur have transformed under Antonio Conte, and the additions of Ivan Perisic, Richarlison and Yves Bissouma make them even more formidable. Probably won't have the legs to outlast Liverpool and City, but can improve on last season's fourth-place finish.

Relegated: Brentford, Leeds, Fulham

Leeds stayed up by the skin of their teeth last term, but have lost their most potent weapon in Raphinha. Fulham are a perennial yo-yo team and I fear Brentford will be found out like Sheffield United were the season before the Bees' promotion.

Top scorer: Harry Kane (Tottenham)

While all the early talk has focussed on who will score the most goals between newcomers Erling Haaland and Nunez, it's easy to overlook other gun players such as Harry Kane and Mohamed Salah. Kane struggled to get going last season but still ended the campaign with 17 league goals as he and Son Heung-min celebrated another 40-goal partnership. Expect roles to be reversed this time around between the Spurs pair.

Surprise package: Fabio Vieira (Arsenal)

While Gabriel Jesus' arrival in North London grabbed most of the headlines, the signing of Fabio Vieira from Porto for an initial €35 million went largely under the radar. An attacking midfielder who will add more spark to a new-look and exciting Gunners front line.

Player of the season: Kevin de Bruyne (Manchester City)

The Belgian playmaker says he is at the perfect club to improve, a statement that should strike fear into the rest of the league. Consistently the best player in the best team.

  • Liverpool's Darwin Nunez celebrates the third goal in their 3-1 Community Shield victory against Manchester City at The King Power Stadium on July 30, 2022 in Leicester. Getty
    Liverpool's Darwin Nunez celebrates the third goal in their 3-1 Community Shield victory against Manchester City at The King Power Stadium on July 30, 2022 in Leicester. Getty
  • Darwin Nunez heads Liverpool's third goal. Getty
    Darwin Nunez heads Liverpool's third goal. Getty
  • Liverpool's Jordan Henderson lifts the Community Shield after their 3-1 win against Manchester City at the King Power Stadium, Leicester. PA
    Liverpool's Jordan Henderson lifts the Community Shield after their 3-1 win against Manchester City at the King Power Stadium, Leicester. PA
  • Defender Trent Alexander-Arnold celebrates after putting Liverpool ahead. AFP
    Defender Trent Alexander-Arnold celebrates after putting Liverpool ahead. AFP
  • Liverpool's Trent Alexander-Arnold with teammate Mohamed Salah. Getty
    Liverpool's Trent Alexander-Arnold with teammate Mohamed Salah. Getty
  • Liverpool's goalkeeper Adrian as fans throw flares after Trent Alexander-Arnold's goal. AP
    Liverpool's goalkeeper Adrian as fans throw flares after Trent Alexander-Arnold's goal. AP
  • Trent Alexander-Arnold scores at the King Power Stadium. AP
    Trent Alexander-Arnold scores at the King Power Stadium. AP
  • Liverpool's Mohamed Salah, right, is challenged by Manchester City's Nathan Ake. AP
    Liverpool's Mohamed Salah, right, is challenged by Manchester City's Nathan Ake. AP
  • Mohamed Salah of Liverpool controls the ball. Getty
    Mohamed Salah of Liverpool controls the ball. Getty
  • Manchester City's Erling Haaland and Liverpool's Andrew Robertson battle for the ball. PA
    Manchester City's Erling Haaland and Liverpool's Andrew Robertson battle for the ball. PA
  • Haaland controls the ball. AP
    Haaland controls the ball. AP
  • Roberto Firmino of Liverpool battles for possession with Erling Haaland of Manchester City. Getty
    Roberto Firmino of Liverpool battles for possession with Erling Haaland of Manchester City. Getty
  • Liverpool's Mohamed Salah shakes hands with Manchester City's Erling Haaland before the match . Action Images
    Liverpool's Mohamed Salah shakes hands with Manchester City's Erling Haaland before the match . Action Images
  • Liverpool's manager Jurgen Klopp reacts during the Community Shield. EPA
    Liverpool's manager Jurgen Klopp reacts during the Community Shield. EPA
  • Pep Guardiola, manager of Manchester City, looks on next to Jurgen Klopp. Getty
    Pep Guardiola, manager of Manchester City, looks on next to Jurgen Klopp. Getty
  • Manchester City's Julian Alvarez celebrates scoring their first goal with Erling Haaland. Reuters
    Manchester City's Julian Alvarez celebrates scoring their first goal with Erling Haaland. Reuters
  • Liverpool's Mohamed Salah prepares to take his penalty. Action Images
    Liverpool's Mohamed Salah prepares to take his penalty. Action Images
  • Mohamed Salah celebrates scoring the second goal from a penalty. Getty
    Mohamed Salah celebrates scoring the second goal from a penalty. Getty
  • Mohamed Salah scores from the penalty spot. Getty
    Mohamed Salah scores from the penalty spot. Getty
  • Mohamed Salah celebrates after scoring Liverpool's second goal. AP
    Mohamed Salah celebrates after scoring Liverpool's second goal. AP

Jon Turner, Assistant Sports Editor

Champions: Manchester City

Plenty of change at the Etihad this summer but the majority of a sensational squad remains, and with Erling Haaland set to bang in the goals, a third title in four seasons is on the cards.

Top four: Manchester City, Liverpool, Chelsea, Tottenham

Top four order stays the same, and City and Liverpool will again be comfortably out in front. The battle for third and fourth will be closer and Arsenal should be in the mix, before falling short again.

Relegated: Fulham, Everton, Bournemouth

Nottingham Forest look best equipped of the three promoted clubs to survive, while Everton have lost, and so far failed to replace, Richarlison - their best player and key reason for last season's survival.

Top scorer: Mohamed Salah (Liverpool)

A fourth Golden Boot in five years incoming for the Egyptian superstar, who will be more focused and fired up than ever after signing his new long-term contract.

Surprise package: Nottingham Forest

A busy summer can work one of two ways for promoted clubs: either the added quality can aid their survival hopes or the wholesale changes lead to disjointed performances. In Forest's case, I'm being optimistic as Steve Cooper proves himself a top class manager, while the signing of Jesse Lingard is a game-changer.

Player of the season: Phil Foden (Manchester City)

When City end up champions, invariably it's Kevin De Bruyne in the mix for individual honours. The Belgian will again be a key player for City, barring any injuries, but this season will see Foden continue his rapid rise towards becoming City's main man.

New signing Jesse Lingard will have an important role to play in Nottingham Forest's Premier League survival. PA
New signing Jesse Lingard will have an important role to play in Nottingham Forest's Premier League survival. PA

Dominic Hart, Sports Editor

Champions: Liverpool

Erling Haaland will bring goals for Manchester City, but can he really improve a side who have performed so well in recent seasons? There seems to be a steely edge to Liverpool and a determination to topple the champions.

Top four: Liverpool, Manchester City, Chelsea, Arsenal

No stopping the top two, but Arsenal can gatecrash the party after an impressive pre-season.

Relegated: Bournemouth, Nottingham Forest, Brentford

It's such a tough league for the clubs outside the elite, and the height of ambition is survival. It's a lottery but three have to go.

Top scorer: Gabriel Jesus (Arsenal)

The striker seems happy to have moved to a club where he will be the main man. Having him firing will be great for his club and Brazil in a World Cup year.

Surprise package: Fulham

Marco Silva has enjoyed - or endured - a chequered career in England with Hull, Watford, Everton and now Fulham. Some of those clubs will not look back with great appreciation at his time in charge for different reasons, but there is something about the Portuguese manager that will give Fulham fans optimism for what promises to be a tough campaign.

Player of the season: Raheem Sterling (Chelsea)

Amazing that a player of Sterling's ability needed to move clubs to get guaranteed game time. Expect to see him prove a point at his new club.

  • Gabriel Jesus of Arsenal celebrates with Bukayo Saka and Granit Xhaka after scoring Arsenal's first goal during the Florida Cup match against Chelsea at Camping World Stadium on July 23, 2022 in Orlando, Florida. Getty
    Gabriel Jesus of Arsenal celebrates with Bukayo Saka and Granit Xhaka after scoring Arsenal's first goal during the Florida Cup match against Chelsea at Camping World Stadium on July 23, 2022 in Orlando, Florida. Getty
  • Gabriel Jesus tries to control the ball between Chelsea defenders Thiago Silva, left, and Trevoh Chalobah. AP
    Gabriel Jesus tries to control the ball between Chelsea defenders Thiago Silva, left, and Trevoh Chalobah. AP
  • Arsenal forward Gabriel Jesus scores a goal against Chelsea during the first half at Camping World Stadium. USA Today
    Arsenal forward Gabriel Jesus scores a goal against Chelsea during the first half at Camping World Stadium. USA Today
  • Gabriel Jesus celebrates after scoring Arsenal's first goal against Chelsea. AFP
    Gabriel Jesus celebrates after scoring Arsenal's first goal against Chelsea. AFP
  • Arsenal fans celebrate after an Arsenal goal against Chelsea during the second half of the Florida Cup. AP
    Arsenal fans celebrate after an Arsenal goal against Chelsea during the second half of the Florida Cup. AP
  • Chelsea winger Hakim Ziyech hakes hands with Albert Sambi Lokonga of Arsenal following the Florida Cup match. Getty
    Chelsea winger Hakim Ziyech hakes hands with Albert Sambi Lokonga of Arsenal following the Florida Cup match. Getty
  • Arsenal full-back Cedric Soares gets control of the ball in front of Chelsea's Marcos Alonso. AP
    Arsenal full-back Cedric Soares gets control of the ball in front of Chelsea's Marcos Alonso. AP
  • Arsenal forward Gabriel Martinelli moves the ball past Chelsea midfielder Jorginho. AP
    Arsenal forward Gabriel Martinelli moves the ball past Chelsea midfielder Jorginho. AP
  • Albert Sambi Lokonga celebrates after scoring Arsenal's fourth goal against Chelsea. Getty
    Albert Sambi Lokonga celebrates after scoring Arsenal's fourth goal against Chelsea. Getty
  • Chelsea full-back Emerson battles for possession with Arsenal winger Bukayo Saka. Getty
    Chelsea full-back Emerson battles for possession with Arsenal winger Bukayo Saka. Getty
  • Chelsea fans watch on during the Florida Cup match at Camping World Stadium. Getty
    Chelsea fans watch on during the Florida Cup match at Camping World Stadium. Getty
  • Gabriel Martinelli of Arsenal on the ball while under pressure from Reece James of Chelsea. Getty
    Gabriel Martinelli of Arsenal on the ball while under pressure from Reece James of Chelsea. Getty
  • Chelsea full-back Reece James tackles Arsenal midfielder Granit Xhaka. Getty
    Chelsea full-back Reece James tackles Arsenal midfielder Granit Xhaka. Getty
  • Arsenal midfielder Oleksandr Zinchenko runs with the ball as Chelsea defender Reece James attempts a tackle. USA Today
    Arsenal midfielder Oleksandr Zinchenko runs with the ball as Chelsea defender Reece James attempts a tackle. USA Today
  • Martin Odegaard celebrates with Gabriel Jesus and Granit Xhaka after scoring Arsenal's second goal against Chelsea. Getty
    Martin Odegaard celebrates with Gabriel Jesus and Granit Xhaka after scoring Arsenal's second goal against Chelsea. Getty
  • Chelsea midfielder Connor Gallagher on the ball while under pressure from Bukayo Saka and Gabriel Martinelli. Getty
    Chelsea midfielder Connor Gallagher on the ball while under pressure from Bukayo Saka and Gabriel Martinelli. Getty
  • Arsenal winger Bukayo Saka shoots during the Florida Cup match against Chelsea. Getty
    Arsenal winger Bukayo Saka shoots during the Florida Cup match against Chelsea. Getty
  • Arsenal players celebrate Gabriel Jesus's opening goal against Chelsea. Getty
    Arsenal players celebrate Gabriel Jesus's opening goal against Chelsea. Getty

Stuart James, Sports Sub-Editor

Champions: Liverpool

As a litmus test for the season ahead, the Community Shield can often be deceptive but Liverpool's win is an early indication that they have lost none of their hunger. And, while Nunez will slot comfortably into Jurgen Klopp's line-up, the arrival of Haaland at City may change their style of play. It could take a while for the Norwegian to bed in.

Top four: Liverpool, Manchester City, Arsenal, Manchester United

Still clear daylight between the top two and the chasing pack but Arsenal have bought well in the summer and Erik ten Hag will get more from the talent available at Old Trafford than Ralf Rangnick or Ole Gunnar Solskjaer. Chelsea are still adjusting to new ownership and, despite good signings in Sterling and Kalidou Koulibaly, will slip to fifth as they go through a transitional phase.

Relegated: Bournemouth, Fulham, Everton

Scott Parker's side will struggle to score goals while Silva's team will be leaky in defence. Sadly, Everton's 68-year stay in the top flight could come to an end. Richarlison's goals were key to the survival of Frank Lampard's team last season - and the Brazilian has left for Tottenham Hotspur.

Top scorer: Mohamed Salah (Liverpool)

The Egyptian bagged 23 league goals last season - tying with Tottenham's Son - and it will be nip and tuck between the Liverpool striker and Spurs hotshot Kane for this term's golden boot.

Surprise package: Nottingham Forest

Cooper's side showed they have what it takes to trade blows with the big boys in last season's FA Cup run. They beat Arsenal and Leicester City before being narrowly defeated by Liverpool.

Player of the season: Christian Eriksen (Manchester United)

The Dane has already showed what he can bring to Ten Hag's side in the pre-season friendlies against Atletico Madrid and Rayo Vallecano. But, while his vision and range of passing can be the catalyst for a United renaissance, there are still areas that need to be strengthened before the Old Trafford club can challenge Liverpool and Manchester City.

Christian Eriksen has arrived at Manchester United on a free transfer and will bring his quality and experience to the team's midfield. Getty
Christian Eriksen has arrived at Manchester United on a free transfer and will bring his quality and experience to the team's midfield. Getty
%E2%80%98White%20Elephant%E2%80%99
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Jesse%20V%20Johnson%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Michael%20Rooker%2C%20Bruce%20Willis%2C%20John%20Malkovich%2C%20Olga%20Kurylenko%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

Hotel Silence
Auður Ava Ólafsdóttir
Pushkin Press

Haircare resolutions 2021

From Beirut and Amman to London and now Dubai, hairstylist George Massoud has seen the same mistakes made by customers all over the world. In the chair or at-home hair care, here are the resolutions he wishes his customers would make for the year ahead.

1. 'I will seek consultation from professionals'

You may know what you want, but are you sure it’s going to suit you? Haircare professionals can tell you what will work best with your skin tone, hair texture and lifestyle.

2. 'I will tell my hairdresser when I’m not happy'

Massoud says it’s better to offer constructive criticism to work on in the future. Your hairdresser will learn, and you may discover how to communicate exactly what you want more effectively the next time.

3. ‘I will treat my hair better out of the chair’

Damage control is a big part of most hairstylists’ work right now, but it can be avoided. Steer clear of over-colouring at home, try and pursue one hair brand at a time and never, ever use a straightener on still drying hair, pleads Massoud.

Getting%20there%20and%20where%20to%20stay
%3Cp%3EEtihad%20Airways%20operates%20seasonal%20flights%20from%20Abu%20Dhabi%20to%20Nice%20C%C3%B4te%20d'Azur%20Airport.%20Services%20depart%20the%20UAE%20on%20Wednesdays%20and%20Sundays%20with%20outbound%20flights%20stopping%20briefly%20in%20Rome%2C%20return%20flights%20are%20non-stop.%20Fares%20start%20from%20Dh3%2C315%2C%20flights%20operate%20until%20September%2018%2C%202022.%C2%A0%3C%2Fp%3E%0A%3Cp%3EThe%20Radisson%20Blu%20Hotel%20Nice%20offers%20a%20western%20location%20right%20on%20Promenade%20des%20Anglais%20with%20rooms%20overlooking%20the%20Bay%20of%20Angels.%20Stays%20are%20priced%20from%20%E2%82%AC101%20(%24114)%2C%20including%20taxes.%3C%2Fp%3E%0A%3Cp%3E%3C%2Fp%3E%0A
UAE currency: the story behind the money in your pockets
STAGE%201%20RESULTS
%3Cp%3E1)%20Tim%20Merlier%20(Soudal-Quick-Step)%2C%203h%2017%E2%80%99%2035%E2%80%9D%3Cbr%3E2)%20Caleb%20Ewan%20(Lotto%20Dstny)%20same%20time%3Cbr%3E3)%20Mark%20Cavendish%20(Astana%20Qazaqstan%20Team)%20same%20time%3Cbr%3E%3Cstrong%3EGeneral%20Classification%3A%3C%2Fstrong%3E%3Cbr%3E1)%20Tim%20Merlier%20(Soudal%20Quick-Step)%203%3A17%3A25%3Cbr%3E2%20-%20Caleb%20Ewan%20(Lotto%20Dstny)%20%2B4%22%3Cbr%3E3%20-%20Luke%20Plapp%20(Ineos%20Grenadiers)%20%2B5%22%3C%2Fp%3E%0A

The Dictionary of Animal Languages
Heidi Sopinka
​​​​​​​Scribe

Fatherland

Kele Okereke

(BMG)

Zakat definitions

Zakat: an Arabic word meaning ‘to cleanse’ or ‘purification’.

Nisab: the minimum amount that a Muslim must have before being obliged to pay zakat. Traditionally, the nisab threshold was 87.48 grams of gold, or 612.36 grams of silver. The monetary value of the nisab therefore varies by current prices and currencies.

Zakat Al Mal: the ‘cleansing’ of wealth, as one of the five pillars of Islam; a spiritual duty for all Muslims meeting the ‘nisab’ wealth criteria in a lunar year, to pay 2.5 per cent of their wealth in alms to the deserving and needy.

Zakat Al Fitr: a donation to charity given during Ramadan, before Eid Al Fitr, in the form of food. Every adult Muslim who possesses food in excess of the needs of themselves and their family must pay two qadahs (an old measure just over 2 kilograms) of flour, wheat, barley or rice from each person in a household, as a minimum.

Could%20We%20Be%20More
%3Cp%3EArtist%3A%20Kokoroko%3Cbr%3ELabel%3A%20Brownswood%20Recordings%3Cbr%3ERating%3A%203.5%2F5%3C%2Fp%3E%0A
Company%20profile
%3Cp%3EName%3A%20Tabby%3Cbr%3EFounded%3A%20August%202019%3B%20platform%20went%20live%20in%20February%202020%3Cbr%3EFounder%2FCEO%3A%20Hosam%20Arab%2C%20co-founder%3A%20Daniil%20Barkalov%3Cbr%3EBased%3A%20Dubai%2C%20UAE%3Cbr%3ESector%3A%20Payments%3Cbr%3ESize%3A%2040-50%20employees%3Cbr%3EStage%3A%20Series%20A%3Cbr%3EInvestors%3A%20Arbor%20Ventures%2C%20Mubadala%20Capital%2C%20Wamda%20Capital%2C%20STV%2C%20Raed%20Ventures%2C%20Global%20Founders%20Capital%2C%20JIMCO%2C%20Global%20Ventures%2C%20Venture%20Souq%2C%20Outliers%20VC%2C%20MSA%20Capital%2C%20HOF%20and%20AB%20Accelerator.%3Cbr%3E%3C%2Fp%3E%0A
The Bio

Name: Lynn Davison

Profession: History teacher at Al Yasmina Academy, Abu Dhabi

Children: She has one son, Casey, 28

Hometown: Pontefract, West Yorkshire in the UK

Favourite book: The Alchemist by Paulo Coelho

Favourite Author: CJ Sansom

Favourite holiday destination: Bali

Favourite food: A Sunday roast

Karwaan

Producer: Ronnie Screwvala

Director: Akarsh Khurana

Starring: Irrfan Khan, Dulquer Salmaan, Mithila Palkar

Rating: 4/5

Results:

Men's wheelchair 800m T34: 1. Walid Ktila (TUN) 1.44.79; 2. Mohammed Al Hammadi (UAE) 1.45.88; 3. Isaac Towers (GBR) 1.46.46.

From Europe to the Middle East, economic success brings wealth - and lifestyle diseases

A rise in obesity figures and the need for more public spending is a familiar trend in the developing world as western lifestyles are adopted.

One in five deaths around the world is now caused by bad diet, with obesity the fastest growing global risk. A high body mass index is also the top cause of metabolic diseases relating to death and disability in Kuwait,  Qatar and Oman – and second on the list in Bahrain.

In Britain, heart disease, lung cancer and Alzheimer’s remain among the leading causes of death, and people there are spending more time suffering from health problems.

The UK is expected to spend $421.4 billion on healthcare by 2040, up from $239.3 billion in 2014.

And development assistance for health is talking about the financial aid given to governments to support social, environmental development of developing countries.

 

Results

5pm: Wadi Nagab – Maiden (PA) Dh80,000 (Turf) 1,200m; Winner: Al Falaq, Antonio Fresu (jockey), Ahmed Al Shemaili (trainer)

5.30pm: Wadi Sidr – Handicap (PA) Dh80,000 (T) 1,200m; Winner: AF Majalis, Tadhg O’Shea, Ernst Oertel

6pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 2,200m; Winner: AF Fakhama, Fernando Jara, Mohamed Daggash

6.30pm: Wadi Shees – Handicap (PA) Dh80,000 (T) 2,200m; Winner: Mutaqadim, Antonio Fresu, Ibrahim Al Hadhrami

7pm: Arabian Triple Crown Round-1 – Listed (PA) Dh230,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami

7.30pm: Wadi Tayyibah – Maiden (TB) Dh80,000 (T) 1,600m; Winner: Poster Paint, Patrick Cosgrave, Bhupat Seemar

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

David Haye record

Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4

Masters%20of%20the%20Air
%3Cp%3E%3Cstrong%3EDirectors%3A%3C%2Fstrong%3E%20Cary%20Joji%20Fukunaga%2C%20Dee%20Rees%2C%20Anna%20Boden%2C%20Ryan%20Fleck%2C%20Tim%20Van%20Patten%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Austin%20Butler%2C%20Callum%20Turner%2C%20Anthony%20Boyle%2C%20Barry%20Keoghan%2C%20Sawyer%20Spielberg%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202%2F5%3C%2Fp%3E%0A
Ms Yang's top tips for parents new to the UAE
  1. Join parent networks
  2. Look beyond school fees
  3. Keep an open mind
Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
UAE currency: the story behind the money in your pockets
Company%20profile%20
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EYodawy%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Egypt%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EKarim%20Khashaba%2C%20Sherief%20El-Feky%20and%20Yasser%20AbdelGawad%3Cstrong%3E%3Cbr%3ESector%3A%20%3C%2Fstrong%3EHealthTech%3Cbr%3E%3Cstrong%3ETotal%20funding%3A%20%3C%2Fstrong%3E%2424.5%20million%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EAlgebra%20Ventures%2C%20Global%20Ventures%2C%20MEVP%20and%20Delivery%20Hero%20Ventures%2C%20among%20others%3Cstrong%3E%3Cbr%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%20500%3Cbr%3E%3C%2Fp%3E%0A
MATCH INFO

Uefa Champions League semi-final, first leg

Barcelona v Liverpool, Wednesday, 11pm (UAE).

Second leg

Liverpool v Barcelona, Tuesday, May 7, 11pm

Games on BeIN Sports

What are the influencer academy modules?
  1. Mastery of audio-visual content creation. 
  2. Cinematography, shots and movement.
  3. All aspects of post-production.
  4. Emerging technologies and VFX with AI and CGI.
  5. Understanding of marketing objectives and audience engagement.
  6. Tourism industry knowledge.
  7. Professional ethics.
HWJN
%3Cp%3EDirector%3A%20Yasir%20Alyasiri%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Baraa%20Alem%2C%20Nour%20Alkhadra%2C%20Alanoud%20Saud%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A%3Cp%3E%3C%2Fp%3E%0A
Updated: August 04, 2022, 3:24 AM