• Marc Guehi and Trent Alexander-Arnold of England during a training session at St George's Park on September 24, 2022 in Burton upon Trent, England. Getty
    Marc Guehi and Trent Alexander-Arnold of England during a training session at St George's Park on September 24, 2022 in Burton upon Trent, England. Getty
  • Luke Shaw during an England training session at St George's Park. Getty
    Luke Shaw during an England training session at St George's Park. Getty
  • Tammy Abraham takes part in a training session at St George's Park. Getty
    Tammy Abraham takes part in a training session at St George's Park. Getty
  • Tammy Abraham takes part in an England training session at St George's Park. Getty
    Tammy Abraham takes part in an England training session at St George's Park. Getty
  • Jack Grealish on the ball during and England training session at St George's Park. Getty
    Jack Grealish on the ball during and England training session at St George's Park. Getty
  • Dean Henderson during a training session at St George's Park. Getty
    Dean Henderson during a training session at St George's Park. Getty
  • Ben Chillwell and Mason Mount take part in an England training session at St George's Park. Getty
    Ben Chillwell and Mason Mount take part in an England training session at St George's Park. Getty
  • Kieran Trippier in action during a training session at St George's Park. Getty
    Kieran Trippier in action during a training session at St George's Park. Getty

Southgate urges unity as England train for Nations League clash with Germany - in pictures


  • English
  • Arabic

Gareth Southgate says England must stick together as they look to bounce back from the worst run of his managerial reign with the World Cup looming.

Having reached the semi-finals in Russia four years ago and finishing runners-up at last summer’s European Championship, the Three Lions are among the favourites to lift the trophy in Qatar this winter.

But things have gone off course at just the wrong time for England, who suffered the ignominy of relegation from the Nations League top tier with a game to spare on Friday.

Southgate's squad worked out on Saturday ahead of their final game before leaving for Qatar, against Germany at Wembley on Monday night.

But the manager is acutely aware that the latest 1-0 loss to Italy, extending their winless streak to a fifth match – the national team’s longest run without a victory since 2014 - is putting his own performance and that of his players under intense scrutiny.

Southgate was booed by some of the travelling support at San Siro, where he was quick to underline the importance of the group staying focused in the wake of Friday’s galling loss.

“We can’t say that there’s no value,” he said of the Nations League – a competition England took bronze in just three years ago. “These were important matches against top-level teams.

“We are in a run of bad result but it’s for us to put that right and the only way to do that is to stick with what we believe, stick with what’s got us success in the previous tournaments.

Italy v England player ratings

  • ITALY RATINGS: Gianluigi Donnarumma - 7. Went untested for large periods of the game but made a good double-save to deny Harry Kane, then held Declan Rice’s shot well. AFP
    ITALY RATINGS: Gianluigi Donnarumma - 7. Went untested for large periods of the game but made a good double-save to deny Harry Kane, then held Declan Rice’s shot well. AFP
  • Francesco Acerbi - 7. Put in a lot of strong defensive play, including a good block to deny Kane’s shot. Was unlucky not to reach Giovanni Dimarco’s cross. AFP
    Francesco Acerbi - 7. Put in a lot of strong defensive play, including a good block to deny Kane’s shot. Was unlucky not to reach Giovanni Dimarco’s cross. AFP
  • Leonardo Bonucci - 8. Made a great header to prevent Rice from getting a clear opportunity, among other important defensive contributions, then played the ball forward for Giacomo Raspadori’s goal. Booked for a foul on Raheem Sterling on the edge of the box. EPA
    Leonardo Bonucci - 8. Made a great header to prevent Rice from getting a clear opportunity, among other important defensive contributions, then played the ball forward for Giacomo Raspadori’s goal. Booked for a foul on Raheem Sterling on the edge of the box. EPA
  • Rafael Toloi - 6. There were times where he was dispossessed too easily, but the defender got a fantastic defensive touch on Kane’s cross to turn it wide. AP
    Rafael Toloi - 6. There were times where he was dispossessed too easily, but the defender got a fantastic defensive touch on Kane’s cross to turn it wide. AP
  • Giovanni Di Lorenzo - 7. Did well to compete with Harry Maguire and stop him getting a free header and often won his duels down the right. Booked for a late foul on Jack Grealish. AP
    Giovanni Di Lorenzo - 7. Did well to compete with Harry Maguire and stop him getting a free header and often won his duels down the right. Booked for a late foul on Jack Grealish. AP
  • Bryan Cristante - 6. Was beaten to some early balls which saw him commit unnecessary fouls. Saw a good strike blocked by Eric Dier but then hit another shot high and wide from a promising opening. Reuters
    Bryan Cristante - 6. Was beaten to some early balls which saw him commit unnecessary fouls. Saw a good strike blocked by Eric Dier but then hit another shot high and wide from a promising opening. Reuters
  • Jorginho - 7. Put in some determined challenges and often moved the ball well in midfield. Getty
    Jorginho - 7. Put in some determined challenges and often moved the ball well in midfield. Getty
  • Nicolo Barella - 7. Was sharp in a lot of his play and showed his combative side when required. Sent a shot wide but his blushes were saved by the offside flag. AP
    Nicolo Barella - 7. Was sharp in a lot of his play and showed his combative side when required. Sent a shot wide but his blushes were saved by the offside flag. AP
  • Federico Dimarco - 8. Often got the better of Reece James in both an attacking and defensive sense. Came inches away from finding Acerbi and struck the post with a shot of his own. Getty
    Federico Dimarco - 8. Often got the better of Reece James in both an attacking and defensive sense. Came inches away from finding Acerbi and struck the post with a shot of his own. Getty
  • Giacomo Raspadori - 7. Was quiet for a lot of the game and wasted some good chances but conjured the vital moment by touching down Bonucci’s ball, beating Kyle Walker and curling an effort into the net. AP
    Giacomo Raspadori - 7. Was quiet for a lot of the game and wasted some good chances but conjured the vital moment by touching down Bonucci’s ball, beating Kyle Walker and curling an effort into the net. AP
  • Gianluca Scamacca - 6. Showed plenty of early intent with a header that was tipped onto the crossbar and ambitious shot but faded out of the game. EPA
    Gianluca Scamacca - 6. Showed plenty of early intent with a header that was tipped onto the crossbar and ambitious shot but faded out of the game. EPA
  • SUBS: Wilfried Gnonto (Scamacca, 63’) - 6. Showed plenty of energy and a fearlessness as he stole Dier’s pass and lured James into a foul. AFP
    SUBS: Wilfried Gnonto (Scamacca, 63’) - 6. Showed plenty of energy and a fearlessness as he stole Dier’s pass and lured James into a foul. AFP
  • Tommaso Pobega (Barella, 63’) - 6. Made his presence felt in midfield but was halted by Dier when he tried to break into the box. Getty
    Tommaso Pobega (Barella, 63’) - 6. Made his presence felt in midfield but was halted by Dier when he tried to break into the box. Getty
  • Manolo Gabbiadini (Raspadori, 81’) – N/A. Had a shot saved by Nick Pope’s legs but contributed well defensively at times in his own half. Getty
    Manolo Gabbiadini (Raspadori, 81’) – N/A. Had a shot saved by Nick Pope’s legs but contributed well defensively at times in his own half. Getty
  • Emerson Palmieri (Jorginho, 90’) – N/A. Came on for the final moments and made a decent run forward as the game came to a close. Davide Frattesi (Dimarco, 90’) – N/A. Getty
    Emerson Palmieri (Jorginho, 90’) – N/A. Came on for the final moments and made a decent run forward as the game came to a close. Davide Frattesi (Dimarco, 90’) – N/A. Getty
  • ENGLAND RATINGS: Nick Pope - 6. Made a good save to deny Scamacca but had no chance with Raspadori’s shot. Got away with an unconvincing pass. Getty
    ENGLAND RATINGS: Nick Pope - 6. Made a good save to deny Scamacca but had no chance with Raspadori’s shot. Got away with an unconvincing pass. Getty
  • Kyle Walker - 5. Made a great header to clear Dimarco’s free-kick delivery but then let Raspadori go inside him far too easily for the only goal of the game. Getty
    Kyle Walker - 5. Made a great header to clear Dimarco’s free-kick delivery but then let Raspadori go inside him far too easily for the only goal of the game. Getty
  • Eric Dier - 6. Made some great defensive blocks and headers. Was often slow on the ball and lacked the quality required when it came to progressing it forward. Getty
    Eric Dier - 6. Made some great defensive blocks and headers. Was often slow on the ball and lacked the quality required when it came to progressing it forward. Getty
  • Harry Maguire - 6. Had a mixed game defensively, making some clumsy challenges and being beaten to the early header by Scamacca, but also making a brilliant challenge on Barella when Italy threatened to break forward. Reuters
    Harry Maguire - 6. Had a mixed game defensively, making some clumsy challenges and being beaten to the early header by Scamacca, but also making a brilliant challenge on Barella when Italy threatened to break forward. Reuters
  • Reece James - 5. Often found himself outdone by Dimarco, being unable to beat the Italian with his own crosses and giving him too much time at the other end on occasions. Delivered a good cross for Jude Bellingham towards the end. Getty
    Reece James - 5. Often found himself outdone by Dimarco, being unable to beat the Italian with his own crosses and giving him too much time at the other end on occasions. Delivered a good cross for Jude Bellingham towards the end. Getty
  • Declan Rice - 6. Made some good defensive interventions, including a block to deny Raspadori, and tested Donnarumma with a late shot. AFP
    Declan Rice - 6. Made some good defensive interventions, including a block to deny Raspadori, and tested Donnarumma with a late shot. AFP
  • Jude Bellingham - 8. Was easily England’s best player, often doing well to progress the ball forward and also battling in the midfield when needed. Wasn’t quite able to keep his header below the crossbar in the final stages. AFP
    Jude Bellingham - 8. Was easily England’s best player, often doing well to progress the ball forward and also battling in the midfield when needed. Wasn’t quite able to keep his header below the crossbar in the final stages. AFP
  • Bukayo Saka - 4. It’s not entirely his fault as he was played out of position, but Saka often looked uncertain about whether to fly forward and help in attack or focus on his defensive duties. This meant he didn’t do particularly well on either front. Getty
    Bukayo Saka - 4. It’s not entirely his fault as he was played out of position, but Saka often looked uncertain about whether to fly forward and help in attack or focus on his defensive duties. This meant he didn’t do particularly well on either front. Getty
  • Phil Foden - 4. Was often nullified too easily and some of his free-kick deliveries were poor. Needed to get on the ball more to make a genuine impact. Reuters
    Phil Foden - 4. Was often nullified too easily and some of his free-kick deliveries were poor. Needed to get on the ball more to make a genuine impact. Reuters
  • Harry Kane - 6. Had two powerful shots in quick succession saved and put in some good work in his own box at times. His frustration was encapsulated when he had to wait to come back on after a clash of heads with Toloi. PA
    Harry Kane - 6. Had two powerful shots in quick succession saved and put in some good work in his own box at times. His frustration was encapsulated when he had to wait to come back on after a clash of heads with Toloi. PA
  • Raheem Sterling - 6. Tried to make things happen despite constantly being put under a lot of pressure, but the Italians were often able to find a way of stopping him whether legal or not. PA
    Raheem Sterling - 6. Tried to make things happen despite constantly being put under a lot of pressure, but the Italians were often able to find a way of stopping him whether legal or not. PA
  • SUBS: Jack Grealish (Saka, 72’) – N/A. Tried to make things happen but was fouled a lot and eventually booked for dissent, meaning he’ll miss the Germany match. AP
    SUBS: Jack Grealish (Saka, 72’) – N/A. Tried to make things happen but was fouled a lot and eventually booked for dissent, meaning he’ll miss the Germany match. AP
  • Luke Shaw (Walker, 72’) – N/A. Delivered a good low cross that somebody should have made more of an effort to reach. PA
    Luke Shaw (Walker, 72’) – N/A. Delivered a good low cross that somebody should have made more of an effort to reach. PA

“And, in the end, the players have got to stay really tight because there is going to be a lot of noise, but a lot of that will be around me and that’s absolutely fine. It’s my job to take that pressure for them.”

Captain Harry Kane admits the team are going through a “tough period”, with Germany next up.

He said on Twitter: “We know results haven’t been what we wanted. As a group we know what we’re about and will fight through a tough period. Full house at Wembley against Germany will be great World Cup preparation.”

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

Cricket World Cup League Two

Oman, UAE, Namibia

Al Amerat, Muscat

 

Results

Oman beat UAE by five wickets

UAE beat Namibia by eight runs

 

Fixtures

Wednesday January 8 –Oman v Namibia

Thursday January 9 – Oman v UAE

Saturday January 11 – UAE v Namibia

Sunday January 12 – Oman v Namibia

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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

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

Pathaan
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THREE POSSIBLE REPLACEMENTS

Khalfan Mubarak
The Al Jazira playmaker has for some time been tipped for stardom within UAE football, with Quique Sanchez Flores, his former manager at Al Ahli, once labelling him a “genius”. He was only 17. Now 23, Mubarak has developed into a crafty supplier of chances, evidenced by his seven assists in six league matches this season. Still to display his class at international level, though.

Rayan Yaslam
The Al Ain attacking midfielder has become a regular starter for his club in the past 15 months. Yaslam, 23, is a tidy and intelligent player, technically proficient with an eye for opening up defences. Developed while alongside Abdulrahman in the Al Ain first-team and has progressed well since manager Zoran Mamic’s arrival. However, made his UAE debut only last December.

Ismail Matar
The Al Wahda forward is revered by teammates and a key contributor to the squad. At 35, his best days are behind him, but Matar is incredibly experienced and an example to his colleagues. His ability to cope with tournament football is a concern, though, despite Matar beginning the season well. Not a like-for-like replacement, although the system could be adjusted to suit.

Company%20profile
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HIJRA

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

Director: Shahad Ameen

Rating: 3/5

Pad Man

Dir: R Balki

Starring: Akshay Kumar, Sonam Kapoor, Radhika Apte

Three-and-a-half stars

I Care A Lot

Directed by: J Blakeson

Starring: Rosamund Pike, Peter Dinklage

3/5 stars

if you go
The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

Bob Honey Who Just Do Stuff
By Sean Penn
Simon & Schuster

Guns N’ Roses’s last gig before Abu Dhabi was in Hong Kong on November 21. We were there – and here’s what they played, and in what order. You were warned.

  • It’s So Easy
  • Mr Brownstone
  • Chinese Democracy
  • Welcome to the Jungle
  • Double Talkin’ Jive
  • Better
  • Estranged
  • Live and Let Die (Wings cover)
  • Slither (Velvet Revolver cover)
  • Rocket Queen
  • You Could Be Mine
  • Shadow of Your Love
  • Attitude (Misfits cover)
  • Civil War
  • Coma
  • Love Theme from The Godfather (movie cover)
  • Sweet Child O’ Mine
  • Wichita Lineman (Jimmy Webb cover)
  • Wish You Were Here (instrumental Pink Floyd cover)
  • November Rain
  • Black Hole Sun (Soundgarden cover)
  • Knockin’ on Heaven’s Door (Bob Dylan cover)
  • Nightrain

Encore:

  • Patience
  • Don’t Cry
  • The Seeker (The Who cover)
  • Paradise City
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Jewel of the Expo 2020

252 projectors installed on Al Wasl dome

13.6km of steel used in the structure that makes it equal in length to 16 Burj Khalifas

550 tonnes of moulded steel were raised last year to cap the dome

724,000 cubic metres is the space it encloses

Stands taller than the leaning tower of Pisa

Steel trellis dome is one of the largest single structures on site

The size of 16 tennis courts and weighs as much as 500 elephants

Al Wasl means connection in Arabic

World’s largest 360-degree projection surface

The specs

Engine: 3.0-litre six-cylinder MHEV

Power: 360bhp

Torque: 500Nm

Transmission: eight-speed automatic

Price: from Dh282,870

On sale: now

Is it worth it? We put cheesecake frap to the test.

The verdict from the nutritionists is damning. But does a cheesecake frappuccino taste good enough to merit the indulgence?

My advice is to only go there if you have unusually sweet tooth. I like my puddings, but this was a bit much even for me. The first hit is a winner, but it's downhill, slowly, from there. Each sip is a little less satisfying than the last, and maybe it was just all that sugar, but it isn't long before the rush is replaced by a creeping remorse. And half of the thing is still left.

The caramel version is far superior to the blueberry, too. If someone put a full caramel cheesecake through a liquidiser and scooped out the contents, it would probably taste something like this. Blueberry, on the other hand, has more of an artificial taste. It's like someone has tried to invent this drink in a lab, and while early results were promising, they're still in the testing phase. It isn't terrible, but something isn't quite right either.

So if you want an experience, go for a small, and opt for the caramel. But if you want a cheesecake, it's probably more satisfying, and not quite as unhealthy, to just order the real thing.

 

 

Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
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Updated: September 25, 2022, 5:39 AM