Gareth Bale says becoming Wales most capped player would be “an amazing achievement” but is more focused on the team beating Iran at the World Cup on Friday.
The 33-year-old is poised to overtake Chris Gunter, who should be among the substitutes at the Ahmad Bin Ali Stadium, and secure his record-breaking 110th cap.
Bale is already his country's record scorer with 41 goals, including the leveller in Wales' opening Group B draw with the United States.
“I haven’t really been focusing on the cap thing to be honest, just trying to focus on the game, said Bale who made his Wales debut in 2006.
“On a personal level it’s an amazing achievement, it’s an honour to represent my country so many times.
“But it’s more important that we try to get the victory. Hopefully we can and it’ll make it even more special.”
Manager Robert Page insisted Bale was ready for Wales’ second group game, even if the player himself admitted such an energy-sapping match to open with was not ideal due to the quick turnaround in fixtures.
The Los Angeles FC attacker said: “I’m feeling OK, obviously it took a few days before I could feel my legs again.
“But we are professionals, we try to recover and do the best we can. Playing 104 minutes, or whatever it was, isn’t ideal when you’ve got a game four days later.
USA 1 Wales 1: Player ratings
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USA RATINGS: Matt Turner – 5 The Arsenal goalkeeper had little to do in the first half, and stood little chance of saving Bale’s powerful penalty in the second. Getty -

Sergio Dest – 6 Booked early on for a challenge on Williams, the AC Milan man was solid throughout, particularly when Wales started turning up the pressure. He was also willing to make the forward moves that sparked attacks. AP -

Tim Ream – 6 The Fulham defender left Moore unmarked for Wales’ best opportunity in the second half but was largely comfortable in the backline. Booked. PA -

Walker Zimmerman – 4 The Nashville centre-back was guilty of a reckless challenge on Bale in the box, conceding the penalty that allowed Wales back into the game. AFP -

Antonee Robinson – 6 One of four Fulham players on the pitch, Robinson was lively on the wing and fared well throughout. EPA -

Weston McKennie – 5 The Juventus player was sloppy in possession at times and looked off the pace as the game went on. Booked. AP -

Tyler Adams – 6 The 23-year-old became America’s youngest captain at a World Cup since 1950 and put in a top display in the middle of the pitch, especially as Wales applied the pressure after the break. AP -

Yunus Musah – 6 The Valencia midfielder was lively and keen to use his pace to dribble at the Wales defence from the wing. AFP -

Christian Pulisic – 6 Wales were unable to handle the Chelsea man in the first half and they were caught out when Pulisic threaded a ball to Weah to tap home. The American’s impact weakened as the game went on. AP -

Tim Weah – 7 After a strong start, he scored a much deserved goal to break the deadlock when he beat the offside trap and beat Hennessey to tap home. AFP -

Josh Sargent – 5 The Norwich City striker started his first USA game in over a year and could have opened the scoring when his header hit the side netting inside 10 minutes. Saw little of the ball otherwise. AFP -

SUBS: Brenden Aaronson (McKennie 66’) – 5 Unable to get his header on target in his first action of the game. PA -

Kellyn Acosta – (Musah 75’) N/A Took one for the team against his LA teammate Bale when he brought down the Welshman with Turner exposed and out of position in the closing stages. AFP -

Haji Wright (Dest 75’) – N/A Part of a triple substitution, and he struggled to keep pace with the game. AFP -

DeAndre Yedlin (Sargent 74’) – N/A USA seemed to struggle to retain possession as well when Yedlin entered the pitch. Getty -

Jordan Morris (Weah 88’) – N/A The former Swansea City player made a late entrance. AFP -

WALES RATINGS: Wayne Hennessey – 6 The Nottingham Forest goalkeeper saved his side from an awkward own goal with a point-blank save to stop Rodon heading into his own net, but could only watch Weah round him for USA’s opener. Reuters -

Chris Mepham – 5 The Welshman found it hard to deal with Pulisic on the wing in the first half, but grew into the pressure as the game went on and as Wales started to attack. Booked. AFP -

Joe Rodon – 5 Got lucky when Hennessey’s point-blank save denied a headed own goal. Later, he was drawn into an aerial duel which he failed to win, leaving his side exposed for Weah’s opener. Getty -

Ben Davies – 5 The Spurs man thought he’d found the equaliser for Wales when his header forced Turner into a smart save. AFP -

Connor Roberts – 6 The Burnley man had a better second half when he started making more meaningful runs on the wing, which allowed Wales to advance forward. Managed to get a touch on the ball when Pulisic was played into the box. AFP -

Ethan Ampadu – 6 The Spenzia midfielder saw an ambitious attempt fly over the crossbar inside 15 minutes. He was keen to get stuck in throughout the contest and showed plenty of energy, encapsulated by a superb tackle on Zimmermann late on. EPA -

Aaron Ramsey – 5 The Nice midfielder took a while to get into the game and will be hoping to better influence the proceedings as the World Cup progresses. Getty -

Neco Williams – 6 The 21-year-old was at fault and unaware of Weah, who he played onside, when Pulisic released the pacy American in the build up to the goal. Utilised the wing more in an attacking sense in the second half. PA -

Harry Wilson – 5 Given a surprise nod ahead of Kieffer Moore, Wilson seemed to grow into the game after the restart. AFP -

Gareth Bale – 6 Anonymous for much of the game, but it was no surprise when he finally got on the ball that things happened. No hesitation from the spot to level. Booked. Getty -

Daniel James – 5 The Fulham forward was unable to get a hold of the game and was substituted at half-time. Getty -

SUBS: Kieffer Moore (James 46’) – 7 The Bournemouth striker was brought on at half-time and his presence made an instant impact. He came close with a towering header. Getty -

Brennan Johnson (Williams 79’) – 5 The Nottingham Forest forward was looking to get back on goalscoring form but could only direct a shot into Turner’s arms after a solo break forward. AFP -

Sorba Thomas (Wilson 90+1’) – N/A Earned his seventh cap in a late change. AFP -

Joe Morrell (Ampadu 96’) – N/A A late injury substitution. AFP
“Everyone is doing all they can to recover for the next game. I’ve not played loads before I came here, but I’ve dealt with it before and it won’t be a problem.”
Wales have been boosted by the return to fitness of midfielder Joe Allen, out since mid-September with a hamstring injury, for the crucial game in Doha against an Iranian side that was thrashed 6-2 by England in their opening game.
“Joe got through his fitness test, so that’s good news. He’s fit and raring to go,” said Page, who is set to hand Kieffer Moore a starting spot after the striker came off the bench to spark Wales’ revival against the USA.
“We were all concerned about him because of the extent of the injury.
“He kept breaking down. We had to meet targets along the way and they’ve met every target. Last week they pushed him to 100 per cent. It was a gamble.
“If he’d have broken down he would have been completely out of the tournament.”
And Bale is in no doubt of the importance that having a fit and firing Allen brings to the team. “Joe’s a massive player for us and probably doesn’t get all the credit he deserves,” added Bale.
“He’s a vital cog in the way we play. To have him available for selection is a massive boost for us. He’s going to do what Joe Allen does best and cover every blade of grass on the football pitch.”
Student Of The Year 2
Director: Punit Malhotra
Stars: Tiger Shroff, Tara Sutaria, Ananya Pandey, Aditya Seal
1.5 stars
All about the Sevens
Cape Town Sevens on Saturday and Sunday: Pools A – South Africa, Kenya, France, Russia; B – New Zealand, Australia, Spain, United States; C – England, Scotland, Argentina, Uganda; D – Fiji, Samoa, Canada, Wales
HSBC World Sevens Series standing after first leg in Dubai 1 South Africa; 2 New Zealand; 3 England; 4 Fiji; 5 Australia; 6 Samoa; 7 Kenya; 8 Scotland; 9 France; 10 Spain; 11 Argentina; 12 Canada; 13 Wales; 14 Uganda; 15 United States; 16 Russia
About RuPay
A homegrown card payment scheme launched by the National Payments Corporation of India and backed by the Reserve Bank of India, the country’s central bank
RuPay process payments between banks and merchants for purchases made with credit or debit cards
It has grown rapidly in India and competes with global payment network firms like MasterCard and Visa.
In India, it can be used at ATMs, for online payments and variations of the card can be used to pay for bus, metro charges, road toll payments
The name blends two words rupee and payment
Some advantages of the network include lower processing fees and transaction costs
Left Bank: Art, Passion and Rebirth of Paris 1940-1950
Agnes Poirer, Bloomsbury
Ain Dubai in numbers
126: The length in metres of the legs supporting the structure
1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch
16 A380 Airbuses: The equivalent weight of the wheel rim.
9,000 tonnes: The amount of steel used to construct the project.
5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place
192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.
Iraq and the virus
Vidaamuyarchi
Director: Magizh Thirumeni
Stars: Ajith Kumar, Arjun Sarja, Trisha Krishnan, Regina Cassandra
Rating: 4/5
Killing of Qassem Suleimani
National Editorial: Suleimani has been killed, now we must de-escalate
Mina Al Oraibi: Air strike casts a long shadow over the decade ahead
Matthew Levitt: Iran retains its ability to launch terror attacks
Damien McElroy: A CEO tasked with spreading Iran's influence
Hussein Ibish: Trump's order on solid constitutional ground
Simon Waldman: Cautious Israel keeping a low profile
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
Killing of Qassem Suleimani
National Editorial: Suleimani has been killed, now we must de-escalate
Jack Moore: Why the assassination is such a monumental gamble
Matthew Levitt: Iran retains its ability to launch terror attacks
Damien McElroy: A CEO tasked with spreading Iran's influence
Hussein Ibish: Trump's order on solid constitutional ground
Simon Waldman: Cautious Israel keeping a low profile
T20 World Cup Qualifier
October 18 – November 2
Opening fixtures
Friday, October 18
ICC Academy: 10am, Scotland v Singapore, 2.10pm, Netherlands v Kenya
Zayed Cricket Stadium: 2.10pm, Hong Kong v Ireland, 7.30pm, Oman v UAE
UAE squad
Ahmed Raza (captain), Rohan Mustafa, Ashfaq Ahmed, Rameez Shahzad, Darius D’Silva, Mohammed Usman, Mohammed Boota, Zawar Farid, Ghulam Shabber, Junaid Siddique, Sultan Ahmed, Imran Haider, Waheed Ahmed, Chirag Suri, Zahoor Khan
Players out: Mohammed Naveed, Shaiman Anwar, Qadeer Ahmed
Players in: Junaid Siddique, Darius D’Silva, Waheed Ahmed
Torbal Rayeh Wa Jayeh
Starring: Ali El Ghoureir, Khalil El Roumeithy, Mostafa Abo Seria
Stars: 3
Brief scoreline:
Wales 1
James 5'
Slovakia 0
Man of the Match: Dan James (Wales)
How much of your income do you need to save?
The more you save, the sooner you can retire. Tuan Phan, a board member of SimplyFI.com, says if you save just 5 per cent of your salary, you can expect to work for another 66 years before you are able to retire without too large a drop in income.
In other words, you will not save enough to retire comfortably. If you save 15 per cent, you can forward to another 43 working years. Up that to 40 per cent of your income, and your remaining working life drops to just 22 years. (see table)
Obviously, this is only a rough guide. How much you save will depend on variables, not least your salary and how much you already have in your pension pot. But it shows what you need to do to achieve financial independence.
COMPANY PROFILE
Name: Rain Management
Year started: 2017
Based: Bahrain
Employees: 100-120
Amount raised: $2.5m from BitMex Ventures and Blockwater. Another $6m raised from MEVP, Coinbase, Vision Ventures, CMT, Jimco and DIFC Fintech Fund
Scores
Oman 109-3 in 18.4 overs (Aqib Ilyas 45 not out, Aamir Kaleem 27) beat UAE 108-9 in 20 overs (Usman 27, Mustafa 24, Fayyaz 3-16, Bilal 3-23)
First-round leaderbaord
-5 C Conners (Can)
-3 B Koepka (US), K Bradley (US), V Hovland (Nor), A Wise (US), S Horsfield (Eng), C Davis (Aus);
-2 C Morikawa (US), M Laird (Sco), C Tringale (US)
Selected others: -1 P Casey (Eng), R Fowler (US), T Hatton (Eng)
Level B DeChambeau (US), J Rose (Eng)
1 L Westwood (Eng), J Spieth (US)
3 R McIlroy (NI)
4 D Johnson (US)
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
Mia Man’s tips for fermentation
- Start with a simple recipe such as yogurt or sauerkraut
- Keep your hands and kitchen tools clean. Sanitize knives, cutting boards, tongs and storage jars with boiling water before you start.
- Mold is bad: the colour pink is a sign of mold. If yogurt turns pink as it ferments, you need to discard it and start again. For kraut, if you remove the top leaves and see any sign of mold, you should discard the batch.
- Always use clean, closed, airtight lids and containers such as mason jars when fermenting yogurt and kraut. Keep the lid closed to prevent insects and contaminants from getting in.
UAE v IRELAND
All matches start at 10am, and will be played in Abu Dhabi
1st ODI, Friday, January 8
2nd ODI, Sunday, January 10
3rd ODI, Tuesday, January 12
4th ODI, Thursday, January 14
Towering concerns
COMPANY PROFILE
THURSDAY'S FIXTURES
4pm Maratha Arabians v Northern Warriors
6.15pm Deccan Gladiators v Pune Devils
8.30pm Delhi Bulls v Bangla Tigers
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
The specs
AT4 Ultimate, as tested
Engine: 6.2-litre V8
Power: 420hp
Torque: 623Nm
Transmission: 10-speed automatic
Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)
On sale: Now
The Perfect Couple
Starring: Nicole Kidman, Liev Schreiber, Jack Reynor
Creator: Jenna Lamia
Rating: 3/5
The%20specs
PSA DUBAI WORLD SERIES FINALS LINE-UP
Men’s:
Mohamed El Shorbagy (EGY)
Ali Farag (EGY)
Simon Rosner (GER)
Tarek Momen (EGY)
Miguel Angel Rodriguez (COL)
Gregory Gaultier (FRA)
Karim Abdel Gawad (EGY)
Nick Matthew (ENG)
Women's:
Nour El Sherbini (EGY)
Raneem El Welily (EGY)
Nour El Tayeb (EGY)
Laura Massaro (ENG)
Joelle King (NZE)
Camille Serme (FRA)
Nouran Gohar (EGY)
Sarah-Jane Perry (ENG)
Sam Smith
Where: du Arena, Abu Dhabi
When: Saturday November 24
Rating: 4/5












