• Everton manger Frank Lampard looks dejected following the Carabao Cup third-round defeat to Bournemouth at the Vitality Stadium. Getty Images
    Everton manger Frank Lampard looks dejected following the Carabao Cup third-round defeat to Bournemouth at the Vitality Stadium. Getty Images
  • BOURNEMOUTH, ENGLAND - NOVEMBER 08: Frank Lampard, Manager of Everton looks dejected following their side's defeat in the Carabao Cup Third Round match between AFC Bournemouth and Everton at Vitality Stadium on November 08, 2022 in Bournemouth, England. (Photo by Michael Steele / Getty Images)
    BOURNEMOUTH, ENGLAND - NOVEMBER 08: Frank Lampard, Manager of Everton looks dejected following their side's defeat in the Carabao Cup Third Round match between AFC Bournemouth and Everton at Vitality Stadium on November 08, 2022 in Bournemouth, England. (Photo by Michael Steele / Getty Images)
  • Bournemouth's Jamal Lowe celebrates scoring their first goal with Chris Mepham. Reuters
    Bournemouth's Jamal Lowe celebrates scoring their first goal with Chris Mepham. Reuters
  • Junior Stanislas of Bournemouth scores their team's second goal. Getty Images
    Junior Stanislas of Bournemouth scores their team's second goal. Getty Images
  • Bournemouth's Junior Stanislas celebrates. Reuters
    Bournemouth's Junior Stanislas celebrates. Reuters
  • Bournemouth's Emiliano Marcondes scores their third goal. Reuters
    Bournemouth's Emiliano Marcondes scores their third goal. Reuters
  • Jaidon Anthony of Bournemouth celebrates after scoring their team's fourth goal. Getty Images
    Jaidon Anthony of Bournemouth celebrates after scoring their team's fourth goal. Getty Images
  • Bournemouth's Jaidon Anthony celebrates scoring. Reuters
    Bournemouth's Jaidon Anthony celebrates scoring. Reuters

'That's probably why you don’t play much': Lampard criticises Everton's fringe players


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Frank Lampard admitted Everton’s fringe players had come up short after being sent crashing out of the Carabao Cup at Bournemouth.

Lampard defended his decision to make 11 changes as the Toffees’ hopes of moving a step closer to winning their first trophy since 1995 were dashed with a 4-1 third round defeat in Dorset.

Manager Lampard said: “We were poor. I made a lot of changes, but the reality of my job is that we want to win every game we play.

“When you go through a season and are not getting many minutes, some players are not happy and want to knock on your door, others want to train well and wait for a chance.."

He added: “When players train and ask you to put them in the team and they are paid well by Everton, well come in then and show us what you can do. That was the story of tonight.

“You can only train and repeat but you cannot recreate actual moments that happen in a game, at both ends of the pitch.

“If you make those mistakes repetitively then the answer is simple and that is probably why you don’t play so much.”

Everton fell behind after only seven minutes when Jamal Lowe opened the scoring with a shot that took a massive deflection off James Garner.

Tom Davies and Anthony Gordon both wasted presentable chances to equalise before Junior Stanislas’ close-range shot at the far post made it 2-0 two minutes into the second half.

Demarai Gray’s 67th minute curler into the top corner halved the deficit but Emiliano Marcondes restored Bournemouth’s two-goal cushion 12 minutes from time, firing home after Lowe’s initial effort had been parried into his path by goalkeeper Asmir Begovic.

It was game over four minutes later when Jaidon Anthony side-footed into the bottom corner after substitute Siriki Dembele had caught Nathan Patterson dallying on the ball.

The two teams will meet again in the Premier League on Saturday.

Gillingham players celebrate winning on penalties against Brentford. AP Photo
Gillingham players celebrate winning on penalties against Brentford. AP Photo

Fourth-tier strugglers Gillingham dumped Premier League Brentford out of the English League Cup 6-5 on penalties in a third round upset on Tuesday.

Gillingham, 77 places below Brentford in the league hierarchy going into the game, grabbed a 75th minute equaliser in West London when substitute Mikael Mandron headed in to cancel out England prospect Ivan Toney's third minute goal.

The Kent side then went through to the fourth round for the first time in 26 years when Mikkel Damsgaard hit the bar in sudden death.

The match at the Community Stadium kicked off late after Gillingham were delayed on their journey.

Leicester City saw off League Two Newport County 3-0 to reach the last 16, with former England striker Jamie Vardy scoring twice after James Justin opened the scoring just before the break.

Third-tier Lincoln City provided an upset when they won 3-1 at Championship opponents Bristol City.

Championship leaders Burnley beat League Two Crawley Town 3-1 while League One Charlton Athletic beat League Two Stevenage 5-4 on penalties in a match that ended 1-1.

MK Dons won 2-0 at home to fellow League One rivals Morecambe.

Stamp duty timeline

December 2014: Former UK finance minister George Osbourne reforms stamp duty, replacing the slab system with a blended rate scheme, with the top rate increasing to 12 per cent from 10 per cent:
Up to £125,000 - 0%; £125,000 to £250,000 – 2%; £250,000 to £925,000 – 5%; £925,000 to £1.5m: 10%; Over £1.5m – 12%

April 2016: New 3% surcharge applied to any buy-to-let properties or additional homes purchased.

July 2020: Rishi Sunak unveils SDLT holiday, with no tax to pay on the first £500,000, with buyers saving up to £15,000.

March 2021: Mr Sunak decides the fate of SDLT holiday at his March 3 budget, with expectations he will extend the perk unti June.

April 2021: 2% SDLT surcharge added to property transactions made by overseas buyers.

The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

WHAT ARE NFTs?

     

 

    

 

   

 

Non-fungible tokens (NFTs) are tokens that represent ownership of unique items. They allow the tokenisation of things such as art, collectibles and even real estate.

 

An NFT can have only one official owner at one time. And since they're minted and secured on the Ethereum blockchain, no one can modify the record of ownership, not even copy-paste it into a new one.

 

This means NFTs are not interchangeable and cannot be exchanged with other items. In contrast, fungible items, such as fiat currencies, can be exchanged because their value defines them rather than their unique properties.

 
Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Who has lived at The Bishops Avenue?
  • George Sainsbury of the supermarket dynasty, sugar magnate William Park Lyle and actress Dame Gracie Fields were residents in the 1930s when the street was only known as ‘Millionaires’ Row’.
  • Then came the international super rich, including the last king of Greece, Constantine II, the Sultan of Brunei and Indian steel magnate Lakshmi Mittal who was at one point ranked the third richest person in the world.
  • Turkish tycoon Halis Torprak sold his mansion for £50m in 2008 after spending just two days there. The House of Saud sold 10 properties on the road in 2013 for almost £80m.
  • Other residents have included Iraqi businessman Nemir Kirdar, singer Ariana Grande, holiday camp impresario Sir Billy Butlin, businessman Asil Nadir, Paul McCartney’s former wife Heather Mills. 
Hunting park to luxury living
  • Land was originally the Bishop of London's hunting park, hence the name
  • The road was laid out in the mid 19th Century, meandering through woodland and farmland
  • Its earliest houses at the turn of the 20th Century were substantial detached properties with extensive grounds

 

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%206.5-litre%20V12%20and%20three%20electric%20motors%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E1%2C015hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E1%2C500Nm%20(estimate)%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%3C%2Fstrong%3E%20Eight-speed%20dual-clutch%20auto%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Early%202024%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh2%20million%20(estimate)%3C%2Fp%3E%0A
APPLE IPAD MINI (A17 PRO)

Display: 21cm Liquid Retina Display, 2266 x 1488, 326ppi, 500 nits

Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine

Storage: 128/256/512GB

Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4

Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps

Biometrics: Touch ID, Face ID

Colours: Blue, purple, space grey, starlight

In the box: iPad mini, USB-C cable, 20W USB-C power adapter

Price: From Dh2,099

Company profile

Name: Infinite8

Based: Dubai

Launch year: 2017

Number of employees: 90

Sector: Online gaming industry

Funding: $1.2m from a UAE angel investor

HEADLINE HERE
  • I would recommend writing out the text in the body 
  • And then copy into this box
  • It can be as long as you link
  • But I recommend you use the bullet point function (see red square)
  • Or try to keep the word count down
  • Be wary of other embeds lengthy fact boxes could crash into 
  • That's about it
Fixtures and results:

Wed, Aug 29:

  • Malaysia bt Hong Kong by 3 wickets
  • Oman bt Nepal by 7 wickets
  • UAE bt Singapore by 215 runs

Thu, Aug 30: UAE v Nepal; Hong Kong v Singapore; Malaysia v Oman

Sat, Sep 1: UAE v Hong Kong; Oman v Singapore; Malaysia v Nepal

Sun, Sep 2: Hong Kong v Oman; Malaysia v UAE; Nepal v Singapore

Tue, Sep 4: Malaysia v Singapore; UAE v Oman; Nepal v Hong Kong

Thu, Sep 6: Final

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

World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

Updated: November 09, 2022, 8:43 AM