• Hwang Hee-chan celebrates scoring Wolverhampton Wanderers' second goal during the FA Cup third round match against Liverpool at Anfield in Liverpool on January 7, 2023. AFP
    Hwang Hee-chan celebrates scoring Wolverhampton Wanderers' second goal during the FA Cup third round match against Liverpool at Anfield in Liverpool on January 7, 2023. AFP
  • Hwang Hee-chan scores Wolves' second goal against Liverpool. AFP
    Hwang Hee-chan scores Wolves' second goal against Liverpool. AFP
  • Mohamed Salah celebrates with Darwin Nunez after scoring Liverpool's second goal against Wolves. EPA
    Mohamed Salah celebrates with Darwin Nunez after scoring Liverpool's second goal against Wolves. EPA
  • Mohamed Salah scores Liverpool's second goal against Wolves. EPA
    Mohamed Salah scores Liverpool's second goal against Wolves. EPA
  • Mohamed Salah scores Liverpool's second goal against Wolves at Anfield. AFP
    Mohamed Salah scores Liverpool's second goal against Wolves at Anfield. AFP
  • Goncalo Guedes celebrates scoring Wolves' first goal against Liverpool. Reuters
    Goncalo Guedes celebrates scoring Wolves' first goal against Liverpool. Reuters
  • Goncalo Guedes celebrates with teammates after scoring Wolves' first goal against Liverpool. Getty
    Goncalo Guedes celebrates with teammates after scoring Wolves' first goal against Liverpool. Getty
  • Liverpool goalkeeper Alisson Becker reacts after his error led to Wolves' first goal. AFP
    Liverpool goalkeeper Alisson Becker reacts after his error led to Wolves' first goal. AFP
  • Darwin Nunez celebrates scoring during the equalising goal against Wolves. EPA
    Darwin Nunez celebrates scoring during the equalising goal against Wolves. EPA
  • Darwin Nunez celebrates scoring for Liverpool against Wolves. EPA
    Darwin Nunez celebrates scoring for Liverpool against Wolves. EPA
  • Liverpool players celebrate with Darwin Nunez after his equalising goal. EPA
    Liverpool players celebrate with Darwin Nunez after his equalising goal. EPA
  • Wolves manager Julen Lopetegui speaks with referee Andrew Madley after the game. PA
    Wolves manager Julen Lopetegui speaks with referee Andrew Madley after the game. PA

Lopetegui furious at 'impossible' offside goal as Wolves denied FA Cup win at Liverpool


  • English
  • Arabic

Wolverhampton Wanderers manager Julen Lopetegui was left furious after he felt two key decisions went against his team in the 2-2 FA Cup third-round draw at Liverpool on Saturday.

Goncalo Guedes had given Wolves the lead in the 26th minute after intercepting a poor pass from Liverpool goalkeeper Alisson, before Darwin Nunez pulled the hosts level with a superb volley just before the break.

Mohamed Salah then gave Liverpool the lead seven minutes after the interval when he capitalised on defender Toti's failed headed clearance, but even though the Egyptian was in an offside position when the initial pass was played, the goal stood.

Hwang Hee-Chan levelled for Wolves 14 minutes later, and the visitors thought they had taken a late lead when Toti scored from a back-heel, but the assistant referee had his flag up for offside against Matheus Nunes.

Consulting the video assistant referee, VAR had no camera angle available to potentially overturn the original offside decision, ruling Toti's goal out and leaving Wolves to settle for a draw and a replay.

"We’ve seen it and it wasn’t offside. Sorry. It’s impossible," Lopetegui said, referring to Toti's disallowed goal. "We have seen it, but someone told him that it’s offside, because we have seen the image and it doesn’t exist.

"Our player, Matheus Nunes, is not offside. It’s very clear. [Trent] Alexander-Arnold is on the left and is breaking the line. We have tried to explain this to the referee.

“The decision is not unfair, the decision is wrong. I make big mistakes every day but today we have the help of VAR and it was a pity because we saw the image and, sorry, but it’s not offside."

Liverpool v Wolves player ratings

  • LIVERPOOL PLAYER RATINGS: Alisson 5 - A calamitous error gifted an early goal to Wolves, which provided the visitors an injection of confidence to get something from the game. EPA
    LIVERPOOL PLAYER RATINGS: Alisson 5 - A calamitous error gifted an early goal to Wolves, which provided the visitors an injection of confidence to get something from the game. EPA
  • Andrew Robertson 6 - Brighter in the second half after allowing too much space to Adama Traore early on. AFP
    Andrew Robertson 6 - Brighter in the second half after allowing too much space to Adama Traore early on. AFP
  • Ibrahima Konate 7 - Liverpool’s best defender on the day as Konate put aside a poor display at Brentford. Reuters
    Ibrahima Konate 7 - Liverpool’s best defender on the day as Konate put aside a poor display at Brentford. Reuters
  • Joel Matip 5 - Normally assured at bringing the ball out from the back, but his decision-making was poor against Wolves, with too many passes misplaced. Almost cost his team a goal when giving away possession in his own box. AFP
    Joel Matip 5 - Normally assured at bringing the ball out from the back, but his decision-making was poor against Wolves, with too many passes misplaced. Almost cost his team a goal when giving away possession in his own box. AFP
  • Trent Alexander-Arnold 8 - Excellent going forward as one of Liverpool’s main outlets, with a pass to Nunez for the first goal that defined his overall performance. Defended well in isolation. AP
    Trent Alexander-Arnold 8 - Excellent going forward as one of Liverpool’s main outlets, with a pass to Nunez for the first goal that defined his overall performance. Defended well in isolation. AP
  • Fabinho 6 - Positioned himself astutely to deal with the danger while also showing aggression when pressing. Reuters
    Fabinho 6 - Positioned himself astutely to deal with the danger while also showing aggression when pressing. Reuters
  • Thiago 6 - Not at his best. The midfielder needed time to grow into the game after giving the ball away on a number of occasions. Poor play in the build-up to the opener saw him give away possession before Alisson’s mistake. Getty
    Thiago 6 - Not at his best. The midfielder needed time to grow into the game after giving the ball away on a number of occasions. Poor play in the build-up to the opener saw him give away possession before Alisson’s mistake. Getty
  • Jordan Henderson 6 - Faded out of the game after a bright start and was eventually replaced. Getty
    Jordan Henderson 6 - Faded out of the game after a bright start and was eventually replaced. Getty
  • Cody Gakpo 6 - Positive signs from his debut. Involved in Liverpool’s second goal with a pass that was helped onto Salah. AP
    Cody Gakpo 6 - Positive signs from his debut. Involved in Liverpool’s second goal with a pass that was helped onto Salah. AP
  • Darwin Nunez 7 - An expert finish allowed Nunez to secure the equaliser for Liverpool after Alexander-Arnold’s pass. Quietened down in the second half in a physical battle with Nathan Collins. EPA
    Darwin Nunez 7 - An expert finish allowed Nunez to secure the equaliser for Liverpool after Alexander-Arnold’s pass. Quietened down in the second half in a physical battle with Nathan Collins. EPA
  • Mohamed Salah 6 - Decision-making could have been better at times. He did get on the scoresheet through some good fortune before the chance, but Liverpool’s talisman needs to do more. EPA
    Mohamed Salah 6 - Decision-making could have been better at times. He did get on the scoresheet through some good fortune before the chance, but Liverpool’s talisman needs to do more. EPA
  • SUBS: Naby Keita (Henderson 68’) 7 - Allowed Liverpool to find a new gear when introduced, rarely making a wrong decision. EPA
    SUBS: Naby Keita (Henderson 68’) 7 - Allowed Liverpool to find a new gear when introduced, rarely making a wrong decision. EPA
  • Harvey Elliott (Fabinho 75’) N/R - Didn’t do much when introduced. EPA
    Harvey Elliott (Fabinho 75’) N/R - Didn’t do much when introduced. EPA
  • Alex Oxlade-Chamberlain (Gakpo 84’) N/R - Came on in place of Gakpo but didn’t have enough time to influence the game. Reuters
    Alex Oxlade-Chamberlain (Gakpo 84’) N/R - Came on in place of Gakpo but didn’t have enough time to influence the game. Reuters
  • Joe Gomez (Alexander-Arnold 85’) N/R - On for Alexander-Arnold for the final five minutes. AFP
    Joe Gomez (Alexander-Arnold 85’) N/R - On for Alexander-Arnold for the final five minutes. AFP
  • Ben Doak (Salah 85’) N/R - Showed confidence but never found himself in promising areas. EPA
    Ben Doak (Salah 85’) N/R - Showed confidence but never found himself in promising areas. EPA
  • WOLVES PLAYER RATINGS: Matija Sarkic 6 - Not much he could have done about either of the goals he conceded on the night. Getty
    WOLVES PLAYER RATINGS: Matija Sarkic 6 - Not much he could have done about either of the goals he conceded on the night. Getty
  • Jonny Otto 6 - Showed intensity with his defending and tracked runs well from the back. Booked for a foul on Henderson in the second half. AFP
    Jonny Otto 6 - Showed intensity with his defending and tracked runs well from the back. Booked for a foul on Henderson in the second half. AFP
  • Toti Gomes 5 - A costly error for the second goal allowed Salah to capitalise, even if there were arguments the Egyptian was offside. Perhaps unlucky to have his winner ruled out for offside. PA
    Toti Gomes 5 - A costly error for the second goal allowed Salah to capitalise, even if there were arguments the Egyptian was offside. Perhaps unlucky to have his winner ruled out for offside. PA
  • Nathan Collins 7 - Brave in the challenge against Nunez and put in a very respectable display in the air, particularly in the second half where he helped keep the Uruguay international quiet. Getty
    Nathan Collins 7 - Brave in the challenge against Nunez and put in a very respectable display in the air, particularly in the second half where he helped keep the Uruguay international quiet. Getty
  • Dexter Lembikisa 7 - Kept tight to Gakpo and stood up well despite Liverpool targeting his flank. The Reds didn’t enjoy as much success as they hoped for down Lembikisa’s side. PA
    Dexter Lembikisa 7 - Kept tight to Gakpo and stood up well despite Liverpool targeting his flank. The Reds didn’t enjoy as much success as they hoped for down Lembikisa’s side. PA
  • Joseph Hodge 7 - The 20-year-old battled well throughout the game and was quick to apply pressure to Thiago. A solid performance from midfield. PA
    Joseph Hodge 7 - The 20-year-old battled well throughout the game and was quick to apply pressure to Thiago. A solid performance from midfield. PA
  • Ruben Neves 8 - Dictated the play well from the middle of the park and was at the heart of the majority of Wolves’ promising attacks. The Portugal international avoided pressure well on the ball and showed composure in possession, all while demonstrating his excellent passing range. AP
    Ruben Neves 8 - Dictated the play well from the middle of the park and was at the heart of the majority of Wolves’ promising attacks. The Portugal international avoided pressure well on the ball and showed composure in possession, all while demonstrating his excellent passing range. AP
  • Rayan Ait-Nouri 6 - Bright when given space and attacked directly, though he should have done better with his finish against Alisson. AP
    Rayan Ait-Nouri 6 - Bright when given space and attacked directly, though he should have done better with his finish against Alisson. AP
  • Goncalo Guedes 8 - Dispossessed Matip early on and then did the same by cutting off the angle against Alisson. A bright display. Reuters
    Goncalo Guedes 8 - Dispossessed Matip early on and then did the same by cutting off the angle against Alisson. A bright display. Reuters
  • Adama Traore 6 - Kept wide and impressed with his delivery into the box. Unlucky not to pick up an assist when flashing a ball across the box in the 38th minute, but quiet after the restart. Getty
    Adama Traore 6 - Kept wide and impressed with his delivery into the box. Unlucky not to pick up an assist when flashing a ball across the box in the 38th minute, but quiet after the restart. Getty
  • Raul Jimenez 6 - Worked hard but struggled against Konate at times. His runs helped create space for players around him. PA
    Raul Jimenez 6 - Worked hard but struggled against Konate at times. His runs helped create space for players around him. PA
  • SUBS: Matheus Nunes (Jimenez 63’) 6 - Gave away the ball in needless moments, and looked to be the player adjudged to be offside in what could have been the winning goal. Getty
    SUBS: Matheus Nunes (Jimenez 63’) 6 - Gave away the ball in needless moments, and looked to be the player adjudged to be offside in what could have been the winning goal. Getty
  • Matheus Cunha (Neves 63’) 5 - Quiet when introduced. Reuters
    Matheus Cunha (Neves 63’) 5 - Quiet when introduced. Reuters
  • Hwang Hee-chan (Guedes 63’) 7 - Rewarded for his work ethic with a goal when running directly at the Liverpool defence before continuing his run to get onto the end of a cross. AFP
    Hwang Hee-chan (Guedes 63’) 7 - Rewarded for his work ethic with a goal when running directly at the Liverpool defence before continuing his run to get onto the end of a cross. AFP
  • Nelson Semedo (Lembikisa 68’) 6 - Helped keep Liverpool’s attacks quiet down his side. Stretched play with his pace when looking to break. Reuters
    Nelson Semedo (Lembikisa 68’) 6 - Helped keep Liverpool’s attacks quiet down his side. Stretched play with his pace when looking to break. Reuters
  • Hugo Bueno (Ait-Nouri 73’) N/R - Rarely had a touch when substituted on, but didn’t make any mistakes defensively. Getty
    Hugo Bueno (Ait-Nouri 73’) N/R - Rarely had a touch when substituted on, but didn’t make any mistakes defensively. Getty

Lopetegui was also frustrated by the decision to allow Salah's goal to stand, saying: "The second goal of Liverpool is the same. We have talked a lot with referees about this kind of situation and one player, one touch of his position, Salah was offside with the first touch before Toti touched the ball, so he took advantage of his position.

"The rule is, if you take advantage of one position despite the ball coming off an opponent, this is offside. This is my interpretation of the rule and the rule is the same for all of the countries. Despite my player touching the ball, he is in an offside position."

Despite his unhappiness with the decisions, Lopetegui said he was delighted with the performance of his team and believes Wolves can build on it to turn around their Premier League campaign. Wolves are currently 19th in the table, one point from safety.

Wolves manager Julen Lopetegui speaks with referee Andrew Madley after the FA Cup third round match against Liverpool. PA
Wolves manager Julen Lopetegui speaks with referee Andrew Madley after the FA Cup third round match against Liverpool. PA

“For me, the most important thing about tonight is how we should be proud of our players," the Spaniard said. "They showed themselves that they can play against any team. Liverpool is one of the best teams in the world, with the best squad and the best coach, so for us it was a very important test.

“This is only one step. The real situation is that we’re in a bad position in the league and this is the most important thing. We have to change it and we have three matches where we have to be ready a lot, and ready to arrive in the last match, in the last minute, to achieve what we want. We have to be strong in our mind, believe in ourselves and work very hard for each match."

After facing Nottingham Forest in the League Cup quarter-finals on Wednesday, Wolves are back in Premier League action with a crucial home game against fellow strugglers West Ham on Saturday.

Who are the Soroptimists?

The first Soroptimists club was founded in Oakland, California in 1921. The name comes from the Latin word soror which means sister, combined with optima, meaning the best.

The organisation said its name is best interpreted as ‘the best for women’.

Since then the group has grown exponentially around the world and is officially affiliated with the United Nations. The organisation also counts Queen Mathilde of Belgium among its ranks.

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BULKWHIZ PROFILE

Date started: February 2017

Founders: Amira Rashad (CEO), Yusuf Saber (CTO), Mahmoud Sayedahmed (adviser), Reda Bouraoui (adviser)

Based: Dubai, UAE

Sector: E-commerce 

Size: 50 employees

Funding: approximately $6m

Investors: Beco Capital, Enabling Future and Wain in the UAE; China's MSA Capital; 500 Startups; Faith Capital and Savour Ventures in Kuwait

Villains
Queens of the Stone Age
Matador

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

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

UK's plans to cut net migration

Under the UK government’s proposals, migrants will have to spend 10 years in the UK before being able to apply for citizenship.

Skilled worker visas will require a university degree, and there will be tighter restrictions on recruitment for jobs with skills shortages.

But what are described as "high-contributing" individuals such as doctors and nurses could be fast-tracked through the system.

Language requirements will be increased for all immigration routes to ensure a higher level of English.

Rules will also be laid out for adult dependants, meaning they will have to demonstrate a basic understanding of the language.

The plans also call for stricter tests for colleges and universities offering places to foreign students and a reduction in the time graduates can remain in the UK after their studies from two years to 18 months.

Global institutions: BlackRock and KKR

US-based BlackRock is the world's largest asset manager, with $5.98 trillion of assets under management as of the end of last year. The New York firm run by Larry Fink provides investment management services to institutional clients and retail investors including governments, sovereign wealth funds, corporations, banks and charitable foundations around the world, through a variety of investment vehicles.

KKR & Co, or Kohlberg Kravis Roberts, is a global private equity and investment firm with around $195 billion of assets as of the end of last year. The New York-based firm, founded by Henry Kravis and George Roberts, invests in multiple alternative asset classes through direct or fund-to-fund investments with a particular focus on infrastructure, technology, healthcare, real estate and energy.

 

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Updated: January 08, 2023, 5:19 AM