• LIVERPOOL RATINGS: Alisson Becker - 6. The Brazilian had a relatively quiet night but was sharp off his line whenever needed. He had no chance with the goal. PA
    LIVERPOOL RATINGS: Alisson Becker - 6. The Brazilian had a relatively quiet night but was sharp off his line whenever needed. He had no chance with the goal. PA
  • Trent Alexander-Arnold - 4. The 23-year-old’s defensive weaknesses are usually over-ridden by his offensive qualities. Here he was poor in both departments. He made way for Carvalho in the 71st minute. PA
    Trent Alexander-Arnold - 4. The 23-year-old’s defensive weaknesses are usually over-ridden by his offensive qualities. Here he was poor in both departments. He made way for Carvalho in the 71st minute. PA
  • Joe Gomez - 6. The 25-year-old was assured and had the pace to deal with most threats. His passing was secure, too. Getty
    Joe Gomez - 6. The 25-year-old was assured and had the pace to deal with most threats. His passing was secure, too. Getty
  • Virgil van Dijk - 6. The Dutchman was pulled out of position before Newcastle’s goal but was entitled to expect better cover from Fabinho and Henderson. He made a couple of crucial interceptions. AP
    Virgil van Dijk - 6. The Dutchman was pulled out of position before Newcastle’s goal but was entitled to expect better cover from Fabinho and Henderson. He made a couple of crucial interceptions. AP
  • Andrew Robertson - 5. The Scot had a few good moments in the first half and shot tamely with his right foot after the break. Yet he was unable to generate much threat from the flank. He was replaced by Tsimikas in the 71st minute. AFP
    Andrew Robertson - 5. The Scot had a few good moments in the first half and shot tamely with his right foot after the break. Yet he was unable to generate much threat from the flank. He was replaced by Tsimikas in the 71st minute. AFP
  • Harvey Elliott - 8. The 19-year-old was the best of Liverpool’s starters. He ran at the defence, used the ball wisely and did not shirk his defensive duties. Another encouraging display. Reuters
    Harvey Elliott - 8. The 19-year-old was the best of Liverpool’s starters. He ran at the defence, used the ball wisely and did not shirk his defensive duties. Another encouraging display. Reuters
  • Fabinho - 4. The Brazilian so often sets the tempo but his sluggishness was reflective of the team’s performance for most of the game. He should have been much more aware of Isak for the opening goal. PA
    Fabinho - 4. The Brazilian so often sets the tempo but his sluggishness was reflective of the team’s performance for most of the game. He should have been much more aware of Isak for the opening goal. PA
  • Jordan Henderson - 4. The captain was not comfortable on the left of midfield. He almost stopped the move that led to the opening goal but instead sent the ball straight to Longstaff. Then he lost Isak. Milner came on for him in the 71st minute. AFP
    Jordan Henderson - 4. The captain was not comfortable on the left of midfield. He almost stopped the move that led to the opening goal but instead sent the ball straight to Longstaff. Then he lost Isak. Milner came on for him in the 71st minute. AFP
  • Luis Diaz - 7. The Colombian was his team’s most dangerous attacker in the early stages but he faded out of the game for long periods. When he was on the ball, he was a danger. Reuters
    Luis Diaz - 7. The Colombian was his team’s most dangerous attacker in the early stages but he faded out of the game for long periods. When he was on the ball, he was a danger. Reuters
  • Roberto Firmino - 7. The Brazilian played a gorgeous defence-splitting ball to Diaz and scored the equaliser. Most of his work was in the trenches, though, as he dropped deep looking for possession. AFP
    Roberto Firmino - 7. The Brazilian played a gorgeous defence-splitting ball to Diaz and scored the equaliser. Most of his work was in the trenches, though, as he dropped deep looking for possession. AFP
  • Mohamed Salah - 7. The Egyptian found it hard to get into dangerous positions. Opponents flood the areas where he operates and Newcastle were no exception. He still managed to stretch the defence and pick out Firmino for the equaliser. EPA
    Mohamed Salah - 7. The Egyptian found it hard to get into dangerous positions. Opponents flood the areas where he operates and Newcastle were no exception. He still managed to stretch the defence and pick out Firmino for the equaliser. EPA
  • SUBS: James Milner (On for Henderson 71') - 5. The 36-year-old replaced Henderson in the 71st minute and went to the right back position. He was secure and dependable. Getty
    SUBS: James Milner (On for Henderson 71') - 5. The 36-year-old replaced Henderson in the 71st minute and went to the right back position. He was secure and dependable. Getty
  • Fabio Carvalho (On for Alexander-Arnold 71') - 7. The Portuguese entered the fray for Alexander-Arnold and produced an exciting cameo that was capped by a tremendous winning goal. A fine effort. Getty
    Fabio Carvalho (On for Alexander-Arnold 71') - 7. The Portuguese entered the fray for Alexander-Arnold and produced an exciting cameo that was capped by a tremendous winning goal. A fine effort. Getty
  • Kostas Tsimikas (On for Robertson 71') - 6. The Greek joined the action with 19 minutes to go and spurred another burst from Diaz. His energy was important in Liverpool late charge. Reuters
    Kostas Tsimikas (On for Robertson 71') - 6. The Greek joined the action with 19 minutes to go and spurred another burst from Diaz. His energy was important in Liverpool late charge. Reuters
  • NEWCASTLE RATINGS: Nick Pope - 6. The 30-year-old had early problems with his vision but surprisingly Liverpool did not test him. He did not need to make a save for almost an hour. Unfortunate to be on the losing side . Reuters
    NEWCASTLE RATINGS: Nick Pope - 6. The 30-year-old had early problems with his vision but surprisingly Liverpool did not test him. He did not need to make a save for almost an hour. Unfortunate to be on the losing side . Reuters
  • Kieran Trippier - 6. The 31-year-old found Diaz a handful. He was booked for a desperate challenge on the Liverpool striker but he made some good blocks. AP
    Kieran Trippier - 6. The 31-year-old found Diaz a handful. He was booked for a desperate challenge on the Liverpool striker but he made some good blocks. AP
  • Jamaal Lascelles - 4. The 28-year-old came out on the wrong side of two physical first-half challenges and seemed to run out of steam towards the end. He was out jumped by Gomez before the winning goal. AFP
    Jamaal Lascelles - 4. The 28-year-old came out on the wrong side of two physical first-half challenges and seemed to run out of steam towards the end. He was out jumped by Gomez before the winning goal. AFP
  • Dan Burn - 7. The 30-year-old was strong in the air and used his long legs to good effect. He was surprisingly impressive against Salah, particularly with a last-gasp block in the area seconds before Liverpool’s winner. AP
    Dan Burn - 7. The 30-year-old was strong in the air and used his long legs to good effect. He was surprisingly impressive against Salah, particularly with a last-gasp block in the area seconds before Liverpool’s winner. AP
  • Matt Targett - 7. The 26-year-old combined well with Burn to neutralise the threat of Salah. He also tried to provide some forward thrust on the flank. AFP
    Matt Targett - 7. The 26-year-old combined well with Burn to neutralise the threat of Salah. He also tried to provide some forward thrust on the flank. AFP
  • Sean Longstaff - 6. The 24-year-old supplied a superb ball for Isak to open the scoring but could have been more precise on the ball. He was disciplined and worked to help the defence. EPA
    Sean Longstaff - 6. The 24-year-old supplied a superb ball for Isak to open the scoring but could have been more precise on the ball. He was disciplined and worked to help the defence. EPA
  • Joelinton - 5. The Brazilian has turned himself into an efficient midfield presence and he was a willing tackler but his control was found wanting and he lost possession too often. AFP
    Joelinton - 5. The Brazilian has turned himself into an efficient midfield presence and he was a willing tackler but his control was found wanting and he lost possession too often. AFP
  • Joe Willock - 6. The 23-year-old put in a shift, denying Liverpool time and space. His distribution was far from perfect, though. Getty
    Joe Willock - 6. The 23-year-old put in a shift, denying Liverpool time and space. His distribution was far from perfect, though. Getty
  • Ryan Fraser - 7. The Scot buzzed around the box and produced a nice turn and shot in the first half. He led the Newcastle press and was replaced by Murphy in the 64th minute. AFP
    Ryan Fraser - 7. The Scot buzzed around the box and produced a nice turn and shot in the first half. He led the Newcastle press and was replaced by Murphy in the 64th minute. AFP
  • Miguel Almiron - 6. The Paraguayan did much of his best work defensively and his effort and workrate did much to help Newcastle compete. He made way for Anderson with six minutes to go. Getty
    Miguel Almiron - 6. The Paraguayan did much of his best work defensively and his effort and workrate did much to help Newcastle compete. He made way for Anderson with six minutes to go. Getty
  • Alexander Isak - 8. The club’s record signing had a dream debut at Anfield. The Swede took his goal superbly and had another ruled out for a tight offside. He made way for Wood in the 64th minute. Reuters
    Alexander Isak - 8. The club’s record signing had a dream debut at Anfield. The Swede took his goal superbly and had another ruled out for a tight offside. He made way for Wood in the 64th minute. Reuters
  • SUBS: Jacob Murphy (On for Fraser 64') - 4. The 27-year-old's touch was off and he added little to the team. AFP
    SUBS: Jacob Murphy (On for Fraser 64') - 4. The 27-year-old's touch was off and he added little to the team. AFP
  • Chris Wood (On for Isak 64') - 4. The New Zealander joined the action in place of Isak. The dropoff was obvious and allowed Liverpool’s defence to relax a little and concentrate on getting the ball forward. Getty
    Chris Wood (On for Isak 64') - 4. The New Zealander joined the action in place of Isak. The dropoff was obvious and allowed Liverpool’s defence to relax a little and concentrate on getting the ball forward. Getty
  • Elliot Anderson (On for Almiron 84') - N/A. The 19-year-old joined the action with six minutes to go for Almiron. It was a tough time to come into the game with Newcastle hanging on for the draw. AFP
    Elliot Anderson (On for Almiron 84') - N/A. The 19-year-old joined the action with six minutes to go for Almiron. It was a tough time to come into the game with Newcastle hanging on for the draw. AFP

Liverpool v Newcastle player ratings: Elliott 8, Fabinho 4; Isak 8, Joelinton 5


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Fabio Carvalho scored eight minutes into stoppage time to give Liverpool a stunning 2-1 win over Newcastle United at Anfield in the Premier League on Wednesday.

The Portuguese attacker celebrated his 20th birthday on Tuesday and came off the bench to complete Liverpool's comeback from a goal down after they looked to be heading for a point.

Having had a stuttering start to the season, Liverpool looked set for another frustrating night when Luis Diaz squandered a great chance, latching on to a superb pass by Roberto Firmino and taking the ball around keeper Nick Pope before spooning it over the bar from a difficult angle.

The Reds then went behind when Newcastle's record signing Alexander Isak latched on to a pass from Sean Longstaff and rifled it home in the 38th minute to score on his debut.

The 22-year-old looked to have doubled his tally early in the second half with a superb run and shot, but his effort was disallowed for offside.

That seemed to be the wake-up call Liverpool needed and they struck back in the 61st minute through Firmino, who coolly drove home Mohamed Salah's cut-back to the relief of the home fans, some of whom had booed their side at halftime.

Isak's debut came to an end three minutes after the equaliser when he was replaced by Chris Wood, and the visitors struggled to get the ball up to him as Liverpool pressed forward relentlessly, peppering their goal with shots.

Newcastle defended stoically but Carvalho made the most of their failure to clear a corner, thumping his shot into the roof of the net to snatch a win that lifts Liverpool to fifth in the table on eight points, with Newcastle 11th on six points.

Tony Evans has provided the player ratings in the photo gallery above. To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

Three trading apps to try

Sharad Nair recommends three investment apps for UAE residents:

  • For beginners or people who want to start investing with limited capital, Mr Nair suggests eToro. “The low fees and low minimum balance requirements make the platform more accessible,” he says. “The user interface is straightforward to understand and operate, while its social element may help ease beginners into the idea of investing money by looking to a virtual community.”
  • If you’re an experienced investor, and have $10,000 or more to invest, consider Saxo Bank. “Saxo Bank offers a more comprehensive trading platform with advanced features and insight for more experienced users. It offers a more personalised approach to opening and operating an account on their platform,” he says.
  • Finally, StashAway could work for those who want a hands-off approach to their investing. “It removes one of the biggest challenges for novice traders: picking the securities in their portfolio,” Mr Nair says. “A goal-based approach or view towards investing can help motivate residents who may usually shy away from investment platforms.”
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

The National's picks

4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young

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What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

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Muslim Council of Elders condemns terrorism on religious sites

The Muslim Council of Elders has strongly condemned the criminal attacks on religious sites in Britain.

It firmly rejected “acts of terrorism, which constitute a flagrant violation of the sanctity of houses of worship”.

“Attacking places of worship is a form of terrorism and extremism that threatens peace and stability within societies,” it said.

The council also warned against the rise of hate speech, racism, extremism and Islamophobia. It urged the international community to join efforts to promote tolerance and peaceful coexistence.

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Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Updated: September 01, 2022, 4:12 AM