• ASTON VILLA RATINGS: Emiliano Martinez – 7 The skipper indulged in some ball juggling early on and was booked for time wasting late on, but did the basics of his job well, making fine stops from Ronaldo and Garnacho, then blocking Elanga’s header after the break. Blameless for Shaw’s deflected effort. AFP
    ASTON VILLA RATINGS: Emiliano Martinez – 7 The skipper indulged in some ball juggling early on and was booked for time wasting late on, but did the basics of his job well, making fine stops from Ronaldo and Garnacho, then blocking Elanga’s header after the break. Blameless for Shaw’s deflected effort. AFP
  • Matty Cash – 7 Dealt comfortably with Garnacho early on and felt confident enough to try a 30-yarder inside 15 minutes. Was increasingly tested by the young Argentinian as the game wore on but proved up to the challenge. Getty
    Matty Cash – 7 Dealt comfortably with Garnacho early on and felt confident enough to try a 30-yarder inside 15 minutes. Was increasingly tested by the young Argentinian as the game wore on but proved up to the challenge. Getty
  • Ezri Konsa – 7 Sharp and aggressive to stamp his authority on United’s attack from the opening exchanges onwards. Gave Ronaldo nothing to work with and provided Martinez with a strong defensive shield. Getty
    Ezri Konsa – 7 Sharp and aggressive to stamp his authority on United’s attack from the opening exchanges onwards. Gave Ronaldo nothing to work with and provided Martinez with a strong defensive shield. Getty
  • Tyrone Mings – 8 Started well and imposed himself on the action in the early exchanges. Dealt with any aerial questions posed of him, including one vital touch before Ronaldo could head in and another to stop Rashford going through. Booked for felling Ronaldo on the edge of the Villa box. Getty
    Tyrone Mings – 8 Started well and imposed himself on the action in the early exchanges. Dealt with any aerial questions posed of him, including one vital touch before Ronaldo could head in and another to stop Rashford going through. Booked for felling Ronaldo on the edge of the Villa box. Getty
  • Lucas Digne – 8 Came back into Emery’s first starting XI and marked the recall with a fine free-kick to double Villa’s early lead. Afforded plenty of room whenever he opted to go forward and was given zero trouble defensively by an out-of-sorts Rashford. AP
    Lucas Digne – 8 Came back into Emery’s first starting XI and marked the recall with a fine free-kick to double Villa’s early lead. Afforded plenty of room whenever he opted to go forward and was given zero trouble defensively by an out-of-sorts Rashford. AP
  • Jacob Ramsey – 9 Restored to the starting lineup by Emery and took just six minutes to register a measured assist for Bailey. Unfortunate own-goal when Shaw’s rasper hit his back and looped past Martinez, but soon atoned with a brilliant finish for Villa’s third. Troubled United all afternoon. Reuters
    Jacob Ramsey – 9 Restored to the starting lineup by Emery and took just six minutes to register a measured assist for Bailey. Unfortunate own-goal when Shaw’s rasper hit his back and looped past Martinez, but soon atoned with a brilliant finish for Villa’s third. Troubled United all afternoon. Reuters
  • Leander Dendoncker – 8 Brought the physicality which allowed Villa to boss midfield. Halted a handful of turnovers and lent admirable defensive support. Headlines will go elsewhere, but the Belgian was quietly dominant. AP
    Leander Dendoncker – 8 Brought the physicality which allowed Villa to boss midfield. Halted a handful of turnovers and lent admirable defensive support. Headlines will go elsewhere, but the Belgian was quietly dominant. AP
  • Douglas Luiz – 7 Passing radar proved patchy at times but was his customarily effective self in terms of limiting the influence of United’s midfield creators. Read the game well and was invariably in the right place at the right time. Action Images
    Douglas Luiz – 7 Passing radar proved patchy at times but was his customarily effective self in terms of limiting the influence of United’s midfield creators. Read the game well and was invariably in the right place at the right time. Action Images
  • Emiliano Buendia – 9 Buzzed about the visitors throughout, never giving any of the United defenders time in possession. Curled a right-footer just past the top corner but his industry was emblematic of Villa’s approach. Superb. PA
    Emiliano Buendia – 9 Buzzed about the visitors throughout, never giving any of the United defenders time in possession. Curled a right-footer just past the top corner but his industry was emblematic of Villa’s approach. Superb. PA
  • Leon Bailey – 8 Warned United early on by troubling both Martinez and Shaw, and capped that with a clinically-taken opener. Delighted the home fans with his tricky, fearless approach. Booked for halting a Shaw surge just before half-time. Quieter second half but the damage was long done. AP
    Leon Bailey – 8 Warned United early on by troubling both Martinez and Shaw, and capped that with a clinically-taken opener. Delighted the home fans with his tricky, fearless approach. Booked for halting a Shaw surge just before half-time. Quieter second half but the damage was long done. AP
  • Ollie Watkins – 9 Preferred to lead the line ahead of Danny Ings and quickly played his part with a starring role in Villa’s first and third goals. Terrorised Lindelof. An energetic, selfless and intelligent outlet, providing a textbook outing for a lone striker. Getty
    Ollie Watkins – 9 Preferred to lead the line ahead of Danny Ings and quickly played his part with a starring role in Villa’s first and third goals. Terrorised Lindelof. An energetic, selfless and intelligent outlet, providing a textbook outing for a lone striker. Getty
  • SUBS: John McGinn (Leon Bailey, 70) – 6 Entered the fray when Bailey failed to recover from clashing with Martinez. Kept things simple and tidy as Villa ran down the clock. Reuters
    SUBS: John McGinn (Leon Bailey, 70) – 6 Entered the fray when Bailey failed to recover from clashing with Martinez. Kept things simple and tidy as Villa ran down the clock. Reuters
  • Danny Ings (Buendia, 79) – 6 Given little time but put in important hard yards as Villa looked to see out the final minutes. Boubacar Kamara (Ollie Watkins, 78) – 7 Timely return from injury for the midfielder. AP
    Danny Ings (Buendia, 79) – 6 Given little time but put in important hard yards as Villa looked to see out the final minutes. Boubacar Kamara (Ollie Watkins, 78) – 7 Timely return from injury for the midfielder. AP
  • Ashley Young (Lucas Digne, 79) – 7 Provided alert defensive reinforcements as Villa pre-empted United’s late pressure and saw out the win in comfort. PA
    Ashley Young (Lucas Digne, 79) – 7 Provided alert defensive reinforcements as Villa pre-empted United’s late pressure and saw out the win in comfort. PA
  • Morgan Sanson (Leander Dendoncker, 90) – N/A Afforded a great reception on his return, but had no time to impact proceedings. PA
    Morgan Sanson (Leander Dendoncker, 90) – N/A Afforded a great reception on his return, but had no time to impact proceedings. PA
  • MANCHESTER UNITED RATINGS: David de Gea - 5 The ball was in his net after seven minutes and again after 10 minutes after an awful start for United. Little chance of getting across to it. Bailey was his biggest tormentor but he almost gifted Ings a goal on 80. Poor after six clean sheets in seven. AFP
    MANCHESTER UNITED RATINGS: David de Gea - 5 The ball was in his net after seven minutes and again after 10 minutes after an awful start for United. Little chance of getting across to it. Bailey was his biggest tormentor but he almost gifted Ings a goal on 80. Poor after six clean sheets in seven. AFP
  • Diogo Dalot - 5 Overhit crosses in late first half push. Should have shot but instead chose to cut the ball back – the wrong cut back when United had a 73rd minute attack. Getty
    Diogo Dalot - 5 Overhit crosses in late first half push. Should have shot but instead chose to cut the ball back – the wrong cut back when United had a 73rd minute attack. Getty
  • Lisandro Martinez - 5 Chased Bailey down but couldn’t get close to enough as Villa went ahead. Took a poor touch which put Shaw in trouble two minutes later. Headed the ball to a Villa player in the build up to their third. Incredible pass for Elanga on 67. Reuters
    Lisandro Martinez - 5 Chased Bailey down but couldn’t get close to enough as Villa went ahead. Took a poor touch which put Shaw in trouble two minutes later. Headed the ball to a Villa player in the build up to their third. Incredible pass for Elanga on 67. Reuters
  • Victor Lindelof - 4 Given a man marking job to follow the Villa strikers, which meant the other defenders and midfielders had to drop and cover. None did before Villa’s first, but the Swede was poor. PA
    Victor Lindelof - 4 Given a man marking job to follow the Villa strikers, which meant the other defenders and midfielders had to drop and cover. None did before Villa’s first, but the Swede was poor. PA
  • Luke Shaw - 5 Booked after 9 as United started with a struggle. Gave the free kick up which Digne scored from. Fortuitous as his 45th minute shot was deflected in. Brought off. PA
    Luke Shaw - 5 Booked after 9 as United started with a struggle. Gave the free kick up which Digne scored from. Fortuitous as his 45th minute shot was deflected in. Brought off. PA
  • Casemiro - 6 Steady overall but left a hole behind him which Villa exploited for their opening goal. Strong tackle on Buendia after 22 but bad day at the office for the Brazilian. PA
    Casemiro - 6 Steady overall but left a hole behind him which Villa exploited for their opening goal. Strong tackle on Buendia after 22 but bad day at the office for the Brazilian. PA
  • Christian Eriksen - 5 His balls started to find their range but too little in a mediocre performance. Reuters
    Christian Eriksen - 5 His balls started to find their range but too little in a mediocre performance. Reuters
  • Marcus Rashford - 5 Silly fouls late on looked desperate. Ineffective on the right and the same on the left when Elanga came on. PA
    Marcus Rashford - 5 Silly fouls late on looked desperate. Ineffective on the right and the same on the left when Elanga came on. PA
  • Alejandro Garnacho - 6 Preferred to Elanga who had done so well at Villa last season and skilfully had a shot on target on 33. Tried to beat Cash on several occasions but showed him too much of the ball. Getty
    Alejandro Garnacho - 6 Preferred to Elanga who had done so well at Villa last season and skilfully had a shot on target on 33. Tried to beat Cash on several occasions but showed him too much of the ball. Getty
  • Donny van de Beek - 3 Did little in his first United league start for almost two years. A weak header before United’s goal wasn’t cleared and finally fell to Shaw who shot. Looks short of confidence and match fitness and can’t get into the few games in which he’s selected. Getty
    Donny van de Beek - 3 Did little in his first United league start for almost two years. A weak header before United’s goal wasn’t cleared and finally fell to Shaw who shot. Looks short of confidence and match fitness and can’t get into the few games in which he’s selected. Getty
  • Cristiano Ronaldo - 5 Captain for the day but unable to lift his team. A very good chance to pull a goal back but his header was too close to Martinez. Booked for a tangle with Mings after an hour but another game without a goal. Getty
    Cristiano Ronaldo - 5 Captain for the day but unable to lift his team. A very good chance to pull a goal back but his header was too close to Martinez. Booked for a tangle with Mings after an hour but another game without a goal. Getty
  • SUBS: Tyrell Malacia - 5 On for Shaw after 65 in a triple substitution. Little impact. Getty
    SUBS: Tyrell Malacia - 5 On for Shaw after 65 in a triple substitution. Little impact. Getty
  • Anthony Elanga - 5 On for Garnacho after 65 and was about to touch the ball when Villa goalkeeper Martinez smashed into him. So impressive in the equivalent game last season. Not this. Getty
    Anthony Elanga - 5 On for Garnacho after 65 and was about to touch the ball when Villa goalkeeper Martinez smashed into him. So impressive in the equivalent game last season. Not this. Getty
  • Anthony Martial - 5 On for Van de Beek after 65 in his first league minutes for a month. A fit and firing Martial could be important for a United side lacking goals and still on a minus goal difference. Getty
    Anthony Martial - 5 On for Van de Beek after 65 in his first league minutes for a month. A fit and firing Martial could be important for a United side lacking goals and still on a minus goal difference. Getty

Aston Villa v Manchester United ratings: Ramsey 9, Watkins 9; Van de Beek 3, Ronaldo 5


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Aston Villa manager Unai Emery tasted victory in his first game in charge as his side beat Manchester United 3-1 in the Premier League on Sunday, the visitors' first defeat in 10 matches in all competitions.

Former Arsenal boss Emery was given a warm welcome by home supporters ahead of the match, and he could not have wished for a better start to life back in the Premier League as Villa raced into a two-goal lead inside 11 minutes.

Leon Bailey arrowed a strike into the bottom corner to give Villa the lead, before Lucas Digne curled a sublime free kick past the despairing dive of United goalkeeper David de Gea, much to Emery's delight on the touchline.

United improved a great deal as the half wore on, creating several openings before Luke Shaw's strike took a huge deflection off Jacob Ramsey and found the net on the cusp of halftime to give the visitors hope.

Those hopes were quickly dashed, however, as Ramsey made amends, finding the top corner four minutes into the second half to restore Villa's two-goal advantage.

Player ratings from Villa Park can be seen in the gallery above. To view the next image, just swipe.

Brief scoreline:

Manchester United 2

Rashford 28', Martial 72'

Watford 1

Doucoure 90'

Need to know

When: October 17 until November 10

Cost: Entry is free but some events require prior registration

Where: Various locations including National Theatre (Abu Dhabi), Abu Dhabi Cultural Center, Zayed University Promenade, Beach Rotana (Abu Dhabi), Vox Cinemas at Yas Mall, Sharjah Youth Center

What: The Korea Festival will feature art exhibitions, a B-boy dance show, a mini K-pop concert, traditional dance and music performances, food tastings, a beauty seminar, and more.

For more information: www.koreafestivaluae.com

MATCH INFO

Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid

When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid

UAE jiu-jitsu squad

Men: Hamad Nawad and Khalid Al Balushi (56kg), Omar Al Fadhli and Saeed Al Mazroui (62kg), Taleb Al Kirbi and Humaid Al Kaabi (69kg), Mohammed Al Qubaisi and Saud Al Hammadi (70kg), Khalfan Belhol and Mohammad Haitham Radhi (85kg), Faisal Al Ketbi and Zayed Al Kaabi (94kg)

Women: Wadima Al Yafei and Mahra Al Hanaei (49kg), Bashayer Al Matrooshi and Hessa Al Shamsi (62kg)

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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

Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now

Getting there

The flights

Flydubai operates up to seven flights a week to Helsinki. Return fares to Helsinki from Dubai start from Dh1,545 in Economy and Dh7,560 in Business Class.

The stay

Golden Crown Igloos in Levi offer stays from Dh1,215 per person per night for a superior igloo; www.leviniglut.net 

Panorama Hotel in Levi is conveniently located at the top of Levi fell, a short walk from the gondola. Stays start from Dh292 per night based on two people sharing; www. golevi.fi/en/accommodation/hotel-levi-panorama

Arctic Treehouse Hotel in Rovaniemi offers stays from Dh1,379 per night based on two people sharing; www.arctictreehousehotel.com

WOMAN AND CHILD

Director: Saeed Roustaee

Starring: Parinaz Izadyar, Payman Maadi

Rating: 4/5

Afcon 2019

SEMI-FINALS

Senegal v Tunisia, 8pm

Algeria v Nigeria, 11pm

Matches are live on BeIN Sports

Director: Laxman Utekar

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

Rating: 1/5

The%20specs%20
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Trump v Khan

2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US

2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks

2019: Trump calls Khan a “stone cold loser” before first state visit

2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”

2022:  Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency

July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”

Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.

Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”

TERMINAL HIGH ALTITUDE AREA DEFENCE (THAAD)

What is THAAD?

It is considered to be the US's most superior missile defence system.

Production:

It was created in 2008.

Speed:

THAAD missiles can travel at over Mach 8, so fast that it is hypersonic.

Abilities:

THAAD is designed to take out  ballistic missiles as they are on their downward trajectory towards their target, otherwise known as the "terminal phase".

Purpose:

To protect high-value strategic sites, such as airfields or population centres.

Range:

THAAD can target projectiles inside and outside the Earth's atmosphere, at an altitude of 150 kilometres above the Earth's surface.

Creators:

Lockheed Martin was originally granted the contract to develop the system in 1992. Defence company Raytheon sub-contracts to develop other major parts of the system, such as ground-based radar.

UAE and THAAD:

In 2011, the UAE became the first country outside of the US to buy two THAAD missile defence systems. It then stationed them in 2016, becoming the first Gulf country to do so.

Updated: November 06, 2022, 4:50 PM