The name of seven-time Ballon d'Or winner Lionel Messi was left off the 30-man list for this year's coveted football award.
Lucy Bronze, who was runner-up in 2019, is one of three members of England's Euro-winning squad to be short-listed for the women's prize.
Despite winning the Ligue 1 title in his first season at Paris Saint-Germain, Messi endured a largely underwhelming season in France after switching from Barcelona last summer.
The Argentina forward, 35, had been an ever-present amongst the nominations since 2006 and a regular feature in the top three since 2007 with the exception of 2018.
A change in the format has also worked against Messi with the Ballon d'Or no longer acknowledging the best player over a calendar year.
Instead, it is based on a season's record highlighting "the individual performances" and the "decisive and impressive character" of the nominees, according to the criteria.
After leaving Barcelona in the summer of 2021, Messi was unable to stamp his genius on a PSG team desperate for a Champions League title.
The French champions suffered a last-16 exit at the hands of eventual winners Real Madrid despite holding a 2-0 aggregate lead with less than half-hour left in the tie.
Messi's tally of 11 goals for PSG was his lowest since the 2005/06 season, while his relatively indifferent club form failed to impress France Football magazine, the organisers of the Ballon d'Or which will be awarded in Paris on October 17.
PSG teammate Neymar also misses out after a season where he scored 13 goals in 28 matches.
French international striker Karim Benzema is the overwhelming favourite after being the architect of Real Madrid's 14th Champions League title as well as guiding them to the Spanish league title.
He finished the European campaign with 15 goals with an overall record of 44 goals in 46 matches.
Benzema is likely to become the fifth French winner after Raymond Kopa (1958), Michel Platini (1983, 1984, 1985), Jean-Pierre Papin (1991) and Zinedine Zidane (1998).
His goal in Wednesday's 2-0 victory over Eintracht Frankfurt in the European Super Cup took the 34-year-old to second in the all-time charts for the Spanish giants on 324 goals. Only Cristiano Ronaldo is in front of him with 450.
"He's in line for the Ballon d'Or. Is there any doubt? For me, no," said Real coach Carlo Ancelotti.
Manchester United's Ronaldo, a five-time Ballon d'Or winner, is nominated again this year. The Portugal striker scored 24 goals across competitions in what was a largely disappointing campaign for his club Manchester United.
Benzema is joined on the 30-man list by Real Madrid teammates Thibaut Courtois, Casemiro, 2018 winner Luka Modric, Vinicius Jr and Antonio Rudiger, who moved to the Bernabeu this summer from Chelsea.
Beaten Champions League finalists Liverpool have seven players nominated, the most of any club.
They are Trent Alexander-Arnold, Luis Diaz, who joined the club in January from Porto, Fabinho, Sadio Mane, since transferred to Bayern Munich, Darwin Nunez, who spent last season at Benfica, Mohamed Salah and Virgil van Dijk.
Manchester City's new £55 million signing Erling Haaland is one of five players nominated for the reigning Premier League champions alongside Joao Cancelo, Kevin de Bruyne, Phil Foden and Bernardo Silva.
There is a 20-strong list for the women's Ballon d'Or including English stars Bronze, Millie Bright and Arsenal forward Beth Mead who won the Golden Boot at the women's Euro 2022.
France have four nominations: Selma Bacha, Kadidiatou Diani, Marie-Antoinette Katoto and Wendie Renard.
Last year's winner Alexia Putellas, who was ruled out of the Euros with a last minute injury, and Norwegian star Ada Hegerberg, the first winner of the prize in 2018, are also in the running.
The 20 female nominees:
Selma Bacha (FRA, Lyon)
Aitana Bonmati (ESP, Barcelona)
Millie Bright (ENG, Chelsea)
Lucy Bronze (ENG Manchester City and Barcelona)
Kadidiatou Diani (FRA, PSG)
Christiane Endler (CHL, Lyon)
Ada Hegerberg (NOR, Lyon)
Marie-Antoinette Katoto (FRA, PSG)
Sam Kerr (AUS, Chelsea)
Catarina Macario (USA, Lyon)
Beth Mead (ENG, Arsenal)
Vivianne Miedema (HOL, Arsenal)
Alex Morgan (USA, Orlando Pride and San Diego Wave)
Lena Oberdorf (GER, Wolfsburg)
Asisat Oshoala (NGA, Barcelona)
Alexandra Popp (GER, Wolfsburg)
Alexia Putellas (ESP, Barcelona)
Wendie Renard (FRA, Lyon)
Trinity Rodman (USA, Spirit Washington Spirit)
Fridolina Rolfo (SWE, Barcelona)
The 30 male nominees:
Trent Alexander-Arnold (ENG, Liverpool)
Karim Benzema (FRA, Real Madrid)
Joao Cancelo (POR, Manchester City)
Casemiro (BRA, Real Madrid)
Thibaut Courtois (BEL, Real Madrid)
Cristiano Ronaldo (POR, Manchester United)
Kevin de Bruyne (BEL, Manchester City)
Luis Diaz (COL, Porto and Liverpool)
Fabinho (BRA, Liverpool)
Phil Foden (ENG, Manchester City)
Erling Haaland (NOR, Borussia Dortmund and Manchester City)
Sébastien Haller (CIV, Ajax and Borussia Dortmund)
Harry Kane (ENG, Tottenham)
Joshua Kimmich (GER, Bayern Munich)
Rafael Leao (POR, AC Milan)
Robert Lewandowski (POL, Bayern Munich and Barcelona)
Riyad Mahrez (ALG, Manchester City)
Mike Maignan (FRA, AC Milan)
Sadio Mane (SEN, Liverpool and Bayern Munich)
Kylian Mbappe (FRA, PSG)
Luka Modric (CRO, Real Madrid)
Christopher Nkunku (FRA, RB Leipzig)
Darwin Nunez (URU, Benfica and Liverpool)
Antonio Rudiger (GER, Chelsea and Real Madrid)
Mohamed Salah (EGY, Liverpool)
Bernardo Silva (POR, Manchester City)
Son Heung-min (KOR, Tottenham)
Virgil van Dijk (HOL, Liverpool)
Vinicius Jr (BRA, Real Madrid)
Dusan Vlahovic (SER, Fiorentina and Juventus)
The biggest summer transfers
The specs
Engine: 2.0-litre 4-cyl turbo
Power: 201hp at 5,200rpm
Torque: 320Nm at 1,750-4,000rpm
Transmission: 6-speed auto
Fuel consumption: 8.7L/100km
Price: Dh133,900
On sale: now
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
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
Karwaan
Producer: Ronnie Screwvala
Director: Akarsh Khurana
Starring: Irrfan Khan, Dulquer Salmaan, Mithila Palkar
Rating: 4/5
8 traditional Jamaican dishes to try at Kingston 21
- Trench Town Rock: Jamaican-style curry goat served in a pastry basket with a carrot and potato garnish
- Rock Steady Jerk Chicken: chicken marinated for 24 hours and slow-cooked on the grill
- Mento Oxtail: flavoured oxtail stewed for five hours with herbs
- Ackee and salt fish: the national dish of Jamaica makes for a hearty breakfast
- Jamaican porridge: another breakfast favourite, can be made with peanut, cornmeal, banana and plantain
- Jamaican beef patty: a pastry with ground beef filling
- Hellshire Pon di Beach: Fresh fish with pickles
- Out of Many: traditional sweet potato pudding
10 tips for entry-level job seekers
- Have an up-to-date, professional LinkedIn profile. If you don’t have a LinkedIn account, set one up today. Avoid poor-quality profile pictures with distracting backgrounds. Include a professional summary and begin to grow your network.
- Keep track of the job trends in your sector through the news. Apply for job alerts at your dream organisations and the types of jobs you want – LinkedIn uses AI to share similar relevant jobs based on your selections.
- Double check that you’ve highlighted relevant skills on your resume and LinkedIn profile.
- For most entry-level jobs, your resume will first be filtered by an applicant tracking system for keywords. Look closely at the description of the job you are applying for and mirror the language as much as possible (while being honest and accurate about your skills and experience).
- Keep your CV professional and in a simple format – make sure you tailor your cover letter and application to the company and role.
- Go online and look for details on job specifications for your target position. Make a list of skills required and set yourself some learning goals to tick off all the necessary skills one by one.
- Don’t be afraid to reach outside your immediate friends and family to other acquaintances and let them know you are looking for new opportunities.
- Make sure you’ve set your LinkedIn profile to signal that you are “open to opportunities”. Also be sure to use LinkedIn to search for people who are still actively hiring by searching for those that have the headline “I’m hiring” or “We’re hiring” in their profile.
- Prepare for online interviews using mock interview tools. Even before landing interviews, it can be useful to start practising.
- Be professional and patient. Always be professional with whoever you are interacting with throughout your search process, this will be remembered. You need to be patient, dedicated and not give up on your search. Candidates need to make sure they are following up appropriately for roles they have applied.
Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz
Honeymoonish
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The biog:
From: Wimbledon, London, UK
Education: Medical doctor
Hobbies: Travelling, meeting new people and cultures
Favourite animals: All of them
Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Letswork%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202018%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EOmar%20Almheiri%2C%20Hamza%20Khan%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20co-working%20spaces%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20%242.1%20million%20in%20a%20seed%20round%20with%20investors%20including%20500%20Global%2C%20The%20Space%2C%20DTEC%20Ventures%20and%20other%20angel%20investors%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%20about%2020%3C%2Fp%3E%0A
Health Valley
Founded in 2002 and set up as a foundation in 2006, Health Valley has been an innovation in healthcare for more than 10 years in Nijmegen, the Netherlands.
It serves as a place where companies, businesses, universities, healthcare providers and government agencies can collaborate, offering a platform where they can connect and work together on healthcare innovation.
Its partners work on technological innovation, new forms of diagnostics and other methods to make a difference in healthcare.
Its agency consists of eight people, four innovation managers and office managers, two communication advisers and one director. It gives innovation support to businesses and other parties in its network like a broker, connecting people with the right organisation to help them further
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
More from Neighbourhood Watch
Profile of VoucherSkout
Date of launch: November 2016
Founder: David Tobias
Based: Jumeirah Lake Towers
Sector: Technology
Size: 18 employees
Stage: Embarking on a Series A round to raise $5 million in the first quarter of 2019 with a 20 per cent stake
Investors: Seed round was self-funded with “millions of dollars”
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
The biog
Hometown: Cairo
Age: 37
Favourite TV series: The Handmaid’s Tale, Black Mirror
Favourite anime series: Death Note, One Piece and Hellsing
Favourite book: Designing Brand Identity, Fifth Edition