• Manchester United's Bruno Fernandes celebrates scoring against Southampton at St Mary's Stadium on Saturday, August 27, 2022. Reuters
    Manchester United's Bruno Fernandes celebrates scoring against Southampton at St Mary's Stadium on Saturday, August 27, 2022. Reuters
  • Bruno Fernandes celebrates with Cristiano Ronaldo after scoring at St Mary's Stadium. Getty
    Bruno Fernandes celebrates with Cristiano Ronaldo after scoring at St Mary's Stadium. Getty
  • Romeo Lavia of Southampton battles for possession with Bruno Fernandes of Manchester United. Getty
    Romeo Lavia of Southampton battles for possession with Bruno Fernandes of Manchester United. Getty
  • Manchester United's Cristiano Ronaldo, left and Southampton's Mohammed Salisu battle for the ball. AP
    Manchester United's Cristiano Ronaldo, left and Southampton's Mohammed Salisu battle for the ball. AP
  • Manchester United's Dutch manager Erik ten Hag (L) directs substitute Manchester United's Portuguese striker Cristiano Ronaldo during the English Premier League football match between Southampton and Manchester United at St Mary's Stadium in Southampton, southern England on August 27, 2022. (Photo by Adrian DENNIS / AFP) / RESTRICTED TO EDITORIAL USE. No use with unauthorized audio, video, data, fixture lists, club/league logos or 'live' services. Online in-match use limited to 120 images. An additional 40 images may be used in extra time. No video emulation. Social media in-match use limited to 120 images. An additional 40 images may be used in extra time. No use in betting publications, games or single club/league/player publications. /
    Manchester United's Dutch manager Erik ten Hag (L) directs substitute Manchester United's Portuguese striker Cristiano Ronaldo during the English Premier League football match between Southampton and Manchester United at St Mary's Stadium in Southampton, southern England on August 27, 2022. (Photo by Adrian DENNIS / AFP) / RESTRICTED TO EDITORIAL USE. No use with unauthorized audio, video, data, fixture lists, club/league logos or 'live' services. Online in-match use limited to 120 images. An additional 40 images may be used in extra time. No video emulation. Social media in-match use limited to 120 images. An additional 40 images may be used in extra time. No use in betting publications, games or single club/league/player publications. /
  • Casemiro celebrates after Manchester United's win against Southampton. Getty
    Casemiro celebrates after Manchester United's win against Southampton. Getty
  • Manchester United's Casemiro before coming on as a substitute in his debut appearance. PA
    Manchester United's Casemiro before coming on as a substitute in his debut appearance. PA

Erik ten Hag insists Cristiano Ronaldo still needed at Man United despite Antony arrival


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Manchester United manager Erik ten Hag insists Cristiano Ronaldo still has a vital role to play at Old Trafford despite the imminent arrival of Antony.

The Portuguese veteran continues to be linked with a move away from the club but – despite the likes of Atletico Madrid, Sporting Lisbon and Chelsea having been mentioned as possible destinations – no deal appears close.

United have improved their attacking options having agreed an £81.3 million deal for Ajax winger Antony on Tuesday.

But Ten Hag says that signing is an essential boost to United’s attack ahead of the club's Europa League campaign that begins next week, rather than any sign that Ronaldo will be allowed to move this week before the transfer window closes.

“It is clear, we need quality players,” said the Dutch coach ahead of United's Premier League game at Leicester City on Thursday.

“You need more and to cover all the games to keep the consistency going, that’s what we strive for.

“Especially from offensive players, they are quicker fatigued because they have to run more and run with higher intensity. We expect that from them and our way of play.

“We need numbers there, we need not just quantity but quality.”

United have also been linked with a move for Martin Dubravka and Ten Hag does not believe there will be any more arrivals if they seal deals for the Newcastle United goalkeeper and Antony.

Manchester United manager Erik ten Hag speaks to Cristiano Ronaldo before his introduction as substitute against Southampton. AFP
Manchester United manager Erik ten Hag speaks to Cristiano Ronaldo before his introduction as substitute against Southampton. AFP

The club have already spent close to £230m this summer brining in Tyrell Malacia, Lisandro Martinez, Christian Eriksen and Casemiro.

“Firstly I have to sign [Antony],” said Ten Hag. “There’s an agreement between the clubs but the paperwork is not done so I cannot go too deep into that.

“For this window it will be the end [after Antony and Dubravka] but when there is a great opportunity you have to always be alert as a top club.”

Ten Hag, who confirmed full-back Aaron Wan-Bissaka would remain at the club, added: “I see it as a start, we now have a good base. This is the minimum we have to bring.

“I was happy to see the turn and we have to keep the spirit and keep this winning mentality because you need it if you want to have a successful season.”

Southampton 0 Man United 1: player ratings

  • SOUTHAMPTON RATINGS: Gavin Bazunu – 6. Continues to find his feet. Fine save to deny Elanga and spark a remarkable goalmouth scramble. Had no chance at all with Fernandes’s winner early in the second period. Reuters
    SOUTHAMPTON RATINGS: Gavin Bazunu – 6. Continues to find his feet. Fine save to deny Elanga and spark a remarkable goalmouth scramble. Had no chance at all with Fernandes’s winner early in the second period. Reuters
  • Kyle Walker-Peters – 7. A willing attacking threat as Southampton openly targeted the left-hand side of United’s defence, but his biggest contribution came in twice denying Fernandes during the first-half melee. Should have done better with the rebound after Aribo’s header had been saved. EPA
    Kyle Walker-Peters – 7. A willing attacking threat as Southampton openly targeted the left-hand side of United’s defence, but his biggest contribution came in twice denying Fernandes during the first-half melee. Should have done better with the rebound after Aribo’s header had been saved. EPA
  • Armel Bella-Kotchap – 9. Outstanding. Did superbly to snuff out a pair of menacing United counter-attacks early on, saved a certain goal by blocking Eriksen’s close-range effort after a scramble, and twice showed great footwork at the other end before blazing wastefully over. AFP
    Armel Bella-Kotchap – 9. Outstanding. Did superbly to snuff out a pair of menacing United counter-attacks early on, saved a certain goal by blocking Eriksen’s close-range effort after a scramble, and twice showed great footwork at the other end before blazing wastefully over. AFP
  • Mohammed Salisu – 7. Provided further evidence that a central-defensive partnership can work better for Saints than a trio. Solid and unruffled for long periods in tandem with Bella-Kotchap, and posed United the added danger of his hefty long throws. EPA
    Mohammed Salisu – 7. Provided further evidence that a central-defensive partnership can work better for Saints than a trio. Solid and unruffled for long periods in tandem with Bella-Kotchap, and posed United the added danger of his hefty long throws. EPA
  • Moussa Djenepo – 6. Perhaps relieved to be facing Elanga rather than Sancho, and enjoyed the upper hand in his running battle with the young Swede. Struggled more with Dalot’s presence, however, and Fernandes’s goal came from the Portuguese full-back’s work down his side. AFP
    Moussa Djenepo – 6. Perhaps relieved to be facing Elanga rather than Sancho, and enjoyed the upper hand in his running battle with the young Swede. Struggled more with Dalot’s presence, however, and Fernandes’s goal came from the Portuguese full-back’s work down his side. AFP
  • James Ward-Prowse – 7. Typically energetic, motoring up and down to set the tone for his side’s tactical pressing. Always looked dangerous when providing a supply line from dead balls or in open play, despite limited movement in front of him as United defended stoutly in central areas. EPA
    James Ward-Prowse – 7. Typically energetic, motoring up and down to set the tone for his side’s tactical pressing. Always looked dangerous when providing a supply line from dead balls or in open play, despite limited movement in front of him as United defended stoutly in central areas. EPA
  • Romeo Lavia – 8. Calm in possession but did his best work without the ball, ensuring that the visitors were unable to regularly join the departmental dots in a midfield battle which Saints tactically bossed. Reuters
    Romeo Lavia – 8. Calm in possession but did his best work without the ball, ensuring that the visitors were unable to regularly join the departmental dots in a midfield battle which Saints tactically bossed. Reuters
  • Adam Armstrong – 7. An energetic display which gave Dalot defensive problems. Headed straight at De Gea when he might have done better with the game’s first chance, and would have had a fine assist in the second half if De Gea hadn’t fended away Aribo’s header. Getty
    Adam Armstrong – 7. An energetic display which gave Dalot defensive problems. Headed straight at De Gea when he might have done better with the game’s first chance, and would have had a fine assist in the second half if De Gea hadn’t fended away Aribo’s header. Getty
  • Joe Aribo – 6. Enjoyed the physical edge in midfield for long periods, but missed the chance to bolster a tidy performance with an invaluable equaliser, as he directed his powerful header straight at De Gea. Getty
    Joe Aribo – 6. Enjoyed the physical edge in midfield for long periods, but missed the chance to bolster a tidy performance with an invaluable equaliser, as he directed his powerful header straight at De Gea. Getty
  • Mohamed Elyounoussi - 5. A busy afternoon as Saints targeted the United left but, apart from one sublime through ball for Adams – which deserved better treatment than a scuffed finish – his contribution was limited and he made way for Stuart Armstrong just after an hour. Getty
    Mohamed Elyounoussi - 5. A busy afternoon as Saints targeted the United left but, apart from one sublime through ball for Adams – which deserved better treatment than a scuffed finish – his contribution was limited and he made way for Stuart Armstrong just after an hour. Getty
  • Che Adams – 6. Anonymous for half-an-hour, but sprung into life after looping a header onto the roof of De Gea’s net. Saints’ likeliest attacking source all afternoon, but was unable to fully test De Gea when sights of goal did arise. Getty
    Che Adams – 6. Anonymous for half-an-hour, but sprung into life after looping a header onto the roof of De Gea’s net. Saints’ likeliest attacking source all afternoon, but was unable to fully test De Gea when sights of goal did arise. Getty
  • SUBS: Stuart Armstrong (Mohamed Elyounoussi, 63) – 6. Serial sub continued his run of mid-game introductions. Typically tidy and bright as Saints pinned the visitors back in search of a leveller. Getty
    SUBS: Stuart Armstrong (Mohamed Elyounoussi, 63) – 6. Serial sub continued his run of mid-game introductions. Typically tidy and bright as Saints pinned the visitors back in search of a leveller. Getty
  • Sekou Mara (Adam Armstrong, 77) – 6. Given little time to impact on proceedings as United clung on, but still caused problems with one audacious late overhead effort and a volley just wide. Getty
    Sekou Mara (Adam Armstrong, 77) – 6. Given little time to impact on proceedings as United clung on, but still caused problems with one audacious late overhead effort and a volley just wide. Getty
  • Lyanco (Joe Aribo, 89) – N/A. Introduced as an emergency target man, but Saints were unable to hit him. Romain Perraud (Moussa Djenepo, 89) – N/A. Getty
    Lyanco (Joe Aribo, 89) – N/A. Introduced as an emergency target man, but Saints were unable to hit him. Romain Perraud (Moussa Djenepo, 89) – N/A. Getty
  • MANCHESTER UNITED RATINGS: David De Gea - 7. Didn’t concede a goal in away match for the first time since February. Brilliant reflex save on 65 minutes as the Saints pushed for an equaliser. Stood up when needed. EPA
    MANCHESTER UNITED RATINGS: David De Gea - 7. Didn’t concede a goal in away match for the first time since February. Brilliant reflex save on 65 minutes as the Saints pushed for an equaliser. Stood up when needed. EPA
  • Diogo Dalot - 7. Crossed the ball strongly for Fernandes on 10. A little too strongly as his compatriot couldn’t get on it. Booked after 50 for a foul. Fine ball to Fernandes for the opening goal, but then gave a ball away to set up a Southampton attack on 58. Defended well against consistent Southampton pressure. Goal line clearance on 93. Reuters
    Diogo Dalot - 7. Crossed the ball strongly for Fernandes on 10. A little too strongly as his compatriot couldn’t get on it. Booked after 50 for a foul. Fine ball to Fernandes for the opening goal, but then gave a ball away to set up a Southampton attack on 58. Defended well against consistent Southampton pressure. Goal line clearance on 93. Reuters
  • Raphael Varane - 8. Stopped a 14th minute Southampton attack with a header and headed another home attack away on 94 minutes. Composed throughout. A clean sheet, some late minutes with his old Real Madrid teammates Casemiro. His best week since joining the club. This is what one of the best defenders in the world looks like. AFP
    Raphael Varane - 8. Stopped a 14th minute Southampton attack with a header and headed another home attack away on 94 minutes. Composed throughout. A clean sheet, some late minutes with his old Real Madrid teammates Casemiro. His best week since joining the club. This is what one of the best defenders in the world looks like. AFP
  • Lisandro Martinez - 8. Fine timing throughout. Physical, especially when tackling. Handled Adams well. Made a few errors but the 3,000 travelling United fans were already singing ‘Argentina!’ for their new signing. Getty
    Lisandro Martinez - 8. Fine timing throughout. Physical, especially when tackling. Handled Adams well. Made a few errors but the 3,000 travelling United fans were already singing ‘Argentina!’ for their new signing. Getty
  • Tyrell Malacia - 7. Started the game well, though the best moments of turning out of trouble then giving the ball away came in the same 8th minute move. Excellent week for the new signing, with two wins in the first two games he started. Getty
    Tyrell Malacia - 7. Started the game well, though the best moments of turning out of trouble then giving the ball away came in the same 8th minute move. Excellent week for the new signing, with two wins in the first two games he started. Getty
  • Scott McTominay - 7. Dropped back to form a back three when his side were forced into a low block. That meant United had a numerical balance in the box. Had a 48th minute shot on target after he got behind Southampton’s defenders. Southampton players were convinced he’d handled in the second. Went down in agony on 87. EPA
    Scott McTominay - 7. Dropped back to form a back three when his side were forced into a low block. That meant United had a numerical balance in the box. Had a 48th minute shot on target after he got behind Southampton’s defenders. Southampton players were convinced he’d handled in the second. Went down in agony on 87. EPA
  • Christian Eriksen - 6. One of several players who had a shot on the Southampton goal on 19. Dug in for victory until he tired and came off. Settling well in the unsettled atmosphere at his new club where fans continue to protest against the Glazer family. Reuters
    Christian Eriksen - 6. One of several players who had a shot on the Southampton goal on 19. Dug in for victory until he tired and came off. Settling well in the unsettled atmosphere at his new club where fans continue to protest against the Glazer family. Reuters
  • Bruno Fernandes - 6. Another who had a shot on target in the first-half goalmouth scramble. His free-kicks underwhelm, he gave the ball away too much, but his first goal of the season was a delight, making a tough finish from a Dalot cross look doable. "Bruno, Bruno, Bruno, he's from Sporting like Cristiano," chant the United fans. EPA
    Bruno Fernandes - 6. Another who had a shot on target in the first-half goalmouth scramble. His free-kicks underwhelm, he gave the ball away too much, but his first goal of the season was a delight, making a tough finish from a Dalot cross look doable. "Bruno, Bruno, Bruno, he's from Sporting like Cristiano," chant the United fans. EPA
  • Anthony Elanga - 6. Got behind the Southampton defence but tackled superbly by Bella Kotchap when on goal after 52. Involved in the build up with a run inside which created space for Dalot to cross. Needs to take chances. Reuters
    Anthony Elanga - 6. Got behind the Southampton defence but tackled superbly by Bella Kotchap when on goal after 52. Involved in the build up with a run inside which created space for Dalot to cross. Needs to take chances. Reuters
  • Marcus Rashford - 5. Highly involved on Monday against Liverpool in a central role, barely involved against Southampton in the same role. Getty
    Marcus Rashford - 5. Highly involved on Monday against Liverpool in a central role, barely involved against Southampton in the same role. Getty
  • Jadon Sancho - 5. Up against Walker Peters and as average as Rashford in a forward line which didn’t convince. EPA
    Jadon Sancho - 5. Up against Walker Peters and as average as Rashford in a forward line which didn’t convince. EPA
  • SUBS: Cristiano Ronaldo (Sancho, 67) - 5. Was soon down clutching his knee. Poor choice of pass in a late attack. Might be the last time he wears a Manchester United shirt. Getty
    SUBS: Cristiano Ronaldo (Sancho, 67) - 5. Was soon down clutching his knee. Poor choice of pass in a late attack. Might be the last time he wears a Manchester United shirt. Getty
  • Casemiro (Elanga, 79) - 7. Made a block and tackle to help United see the win out. Reuters
    Casemiro (Elanga, 79) - 7. Made a block and tackle to help United see the win out. Reuters
  • Fred (Eriksen, 91) - N/A. Quickly involved, winning the ball and taking it away from danger. Booked for a 95th minute challenge on Armstrong. Getty
    Fred (Eriksen, 91) - N/A. Quickly involved, winning the ball and taking it away from danger. Booked for a 95th minute challenge on Armstrong. Getty

United started their Premier League campaign with a home defeat against Brighton before being humiliated 4-0 at Brentford, as they sat bottom of the standings after two fixtures.

But their fortunes have improved in the last couple of weeks after edging out fierce rivals Liverpool and then Southampton, and they can make it a hat-trick of wins by beating the Foxes.

Leicester have endured a miserable start to their season, taking just one point from a possible 12, but Ten Hag refused to take anything for granted ahead of United’s trip to the King Power Stadium.

The former Ajax manager added: “Their identity is really good to see, they play really good football so we have to be really good to get a result there.”

The bio

His favourite book - 1984 by George Orwell

His favourite quote - 'If you think education is expensive, try ignorance' by Derek Bok, Former President of Harvard

Favourite place to travel to - Peloponnese, Southern Greece

Favourite movie - The Last Emperor

Favourite personality from history - Alexander the Great

Role Model - My father, Yiannis Davos

 

 

If you go
Where to stay: Courtyard by Marriott Titusville Kennedy Space Centre has unparalleled views of the Indian River. Alligators can be spotted from hotel room balconies, as can several rocket launch sites. The hotel also boasts cool space-themed decor.

When to go: Florida is best experienced during the winter months, from November to May, before the humidity kicks in.

How to get there: Emirates currently flies from Dubai to Orlando five times a week.
Company profile

Name: Thndr

Started: October 2020

Founders: Ahmad Hammouda and Seif Amr

Based: Cairo, Egypt

Sector: FinTech

Initial investment: pre-seed of $800,000

Funding stage: series A; $20 million

Investors: Tiger Global, Beco Capital, Prosus Ventures, Y Combinator, Global Ventures, Abdul Latif Jameel, Endure Capital, 4DX Ventures, Plus VC,  Rabacap and MSA Capital

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What can you do?

Document everything immediately; including dates, times, locations and witnesses

Seek professional advice from a legal expert

You can report an incident to HR or an immediate supervisor

You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline

In criminal cases, you can contact the police for additional support

Spider-Man: No Way Home

Director: Jon Watts

Stars: Tom Holland, Zendaya, Jacob Batalon 

Rating:*****

Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

How to help

Call the hotline on 0502955999 or send "thenational" to the following numbers:

2289 - Dh10

2252 - Dh50

6025 - Dh20

6027 - Dh100

6026 - Dh200

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E4.0-litre%20flat%206-cylinder%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E7-speed%20PDK%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E500hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E450Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EDh530%2C300%20as%20tested%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
MATCH INFO

Liverpool v Manchester City, Sunday, 8.30pm UAE

The White Lotus: Season three

Creator: Mike White

Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell

Rating: 4.5/5

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

Monster Hunter: World

Capcom

PlayStation 4, Xbox One

Countries recognising Palestine

France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra

 

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

Score

Third Test, Day 2

New Zealand 274
Pakistan 139-3 (61 ov)

Pakistan trail by 135 runs with 7 wickets remaining in the innings

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Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 

Result
Qualifier: Islamabad United beat Karachi Kings by eight wickets

Fixtures
Tuesday, Lahore: Eliminator 1 - Peshawar Zalmi v Quetta Gladiators
Wednesday, Lahore: Eliminator 2 – Karachi Kings v Winner of Eliminator 1
Sunday, Karachi: Final – Islamabad United v Winner of Eliminator 2

Sarfira

Director: Sudha Kongara Prasad

Starring: Akshay Kumar, Radhika Madan, Paresh Rawal 

Rating: 2/5

Updated: August 31, 2022, 2:57 PM