• Michael Olise of Crystal Palace celebrates after scoring the leveller in the 1-1 Premier League draw with Manchester United at Selhurst Park on January 18, 2023. Getty
    Michael Olise of Crystal Palace celebrates after scoring the leveller in the 1-1 Premier League draw with Manchester United at Selhurst Park on January 18, 2023. Getty
  • Palace manager Patrick Vieira celebrates after Michael Olise scores. Reuters
    Palace manager Patrick Vieira celebrates after Michael Olise scores. Reuters
  • Michael Olise (2R) celebrates with teammates after scoring. AFP
    Michael Olise (2R) celebrates with teammates after scoring. AFP
  • Palace's Michael Olise beats David De Gea to level at 1-1. Getty
    Palace's Michael Olise beats David De Gea to level at 1-1. Getty
  • Bruno Fernandes celebrates with new signing Wout Weghorst after putting United ahead. Action Images
    Bruno Fernandes celebrates with new signing Wout Weghorst after putting United ahead. Action Images
  • Fernandes and Weghorst celebrate the goal. Getty
    Fernandes and Weghorst celebrate the goal. Getty
  • Bruno Fernandes celebrates scoring United's goal with Christian Eriksen and Wout Weghorst. Action Images
    Bruno Fernandes celebrates scoring United's goal with Christian Eriksen and Wout Weghorst. Action Images
  • Crystal Palace's Jean-Philippe Mateta in action with Manchester United's Lisandro Martinez. Action Images
    Crystal Palace's Jean-Philippe Mateta in action with Manchester United's Lisandro Martinez. Action Images
  • United's Casemiro and Luke Shaw in action. Action Images
    United's Casemiro and Luke Shaw in action. Action Images
  • Palace's Wilfried Zaha at Selhurst Park. PA
    Palace's Wilfried Zaha at Selhurst Park. PA
  • United's Lisandro Martinez wears a head band after receiving medical attention. Action Images
    United's Lisandro Martinez wears a head band after receiving medical attention. Action Images
  • United manager Erik ten Hag and Palace's Patrick Vieira greet each other before the start. AFP
    United manager Erik ten Hag and Palace's Patrick Vieira greet each other before the start. AFP

Man United boss Erik ten Hag defends decision to start Casemiro in draw with Palace


Steve Luckings
  • English
  • Arabic

Erik ten Hag has defended his decision to start Casemiro in Wednesday's 1-1 draw against Crystal Palace even though the Manchester United midfielder picked up a booking that rules him out of Sunday's Premier League showdown with leaders Arsenal.

Casemiro's yellow card for fouling Wilfried Zaha triggered an automatic one-match ban after accruing five already this campaign.

United were denied a 10th consecutive win - which would have been a first since 2009 - by Michael Olise's stoppage-time free-kick after Bruno Fernandes had given them a first-half lead at Selhurst Park.

The draw also meant United missed out on the chance to leapfrog crosstown rivals Manchester City into second place in the table and leaves them eight points behind Arsenal ahead of Sunday's clash at the Emirates Stadium.

Casemiro has been a key component to United's revival this season after signing for the Red Devils last August from Real Madrid for a fee that could rise to £70 million.

United manager Ten Hag said there was no way he could leave out Casemiro against Palace regardless of any possible suspension.

Crystal Palace v Man United ratings

  • CRYSTAL PALACE RATINGS: Vicente Guaita, 6 – Other than a few shaky moments early on, the keeper didn’t have much to do other than pick the ball out of the net. Getty
    CRYSTAL PALACE RATINGS: Vicente Guaita, 6 – Other than a few shaky moments early on, the keeper didn’t have much to do other than pick the ball out of the net. Getty
  • Nathaniel Clyne, 6 – The no-nonsense defender was gritty and determined down the flank, but needs to do better with tracking his man. AFP
    Nathaniel Clyne, 6 – The no-nonsense defender was gritty and determined down the flank, but needs to do better with tracking his man. AFP
  • Marc Guehi, 7 – Dealt with United’s forwards brilliantly, was calm on the ball and showed real class at the back for the hosts. Reuters
    Marc Guehi, 7 – Dealt with United’s forwards brilliantly, was calm on the ball and showed real class at the back for the hosts. Reuters
  • Chris Richards, 5 – Showcased his pace on a consistent basis but was at risk of being a bit too clumsy, and could have easily given away a penalty. Getty
    Chris Richards, 5 – Showcased his pace on a consistent basis but was at risk of being a bit too clumsy, and could have easily given away a penalty. Getty
  • Tyrick Mitchell, 5 – Needs to communicate better and be a bit more confident with his distribution, although he improved as the night went on. Action Images
    Tyrick Mitchell, 5 – Needs to communicate better and be a bit more confident with his distribution, although he improved as the night went on. Action Images
  • Michael Olise, 7 – It was an inconsistent display from Olise but in the end, none of that mattered courtesy of a gorgeous injury time free-kick. AFP
    Michael Olise, 7 – It was an inconsistent display from Olise but in the end, none of that mattered courtesy of a gorgeous injury time free-kick. AFP
  • Cheick Doucoure, 4 – The 23-year-old needed to be more physical and for the opener, he fell asleep and handed the Red Devils a huge advantage. Reuters
    Cheick Doucoure, 4 – The 23-year-old needed to be more physical and for the opener, he fell asleep and handed the Red Devils a huge advantage. Reuters
  • Will Hughes, 7 – Won back possession on multiple occasions, tidied things up and had a really strong presence in the middle of the park. AFP
    Will Hughes, 7 – Won back possession on multiple occasions, tidied things up and had a really strong presence in the middle of the park. AFP
  • Wilfried Zaha, 5 – Needed to find his way out of Wan-Bissaka’s pocket after a frustrating evening for the former United man. PA
    Wilfried Zaha, 5 – Needed to find his way out of Wan-Bissaka’s pocket after a frustrating evening for the former United man. PA
  • Odsonne Edouard, 6 – The forward forced a great save out of De Gea in the first half and generally produced some solid hold-up play throughout. AFP
    Odsonne Edouard, 6 – The forward forced a great save out of De Gea in the first half and generally produced some solid hold-up play throughout. AFP
  • Jean-Philippe Mateta, 5 – Was blocked out of the game for long spells and had to sit deep so that he could get some time on the ball. AFP
    Jean-Philippe Mateta, 5 – Was blocked out of the game for long spells and had to sit deep so that he could get some time on the ball. AFP
  • SUBS: Eberechi Eze, 5 – The substitute’s shooting, set pieces and overall play didn’t do much to influence Palace. AFP
    SUBS: Eberechi Eze, 5 – The substitute’s shooting, set pieces and overall play didn’t do much to influence Palace. AFP
  • Jordan Ayew, N/A – Did well from a positional standpoint but rarely a threat to the United defence. AFP
    Jordan Ayew, N/A – Did well from a positional standpoint but rarely a threat to the United defence. AFP
  • Jeffrey Schlupp, N/A – After a dull start, made some darting runs and won the free kick that led to the equaliser. Action Images
    Jeffrey Schlupp, N/A – After a dull start, made some darting runs and won the free kick that led to the equaliser. Action Images
  • Luka Milivojevic, N/A – A few key challenges gave the Eagles some hope late in the game. Getty
    Luka Milivojevic, N/A – A few key challenges gave the Eagles some hope late in the game. Getty
  • MANCHESTER UNITED RATINGS: David de Gea, 8 - Stretched to tip a 39th minute Edouard shot on to his bar and over. One of his best saves for United. Another top save on 75. Finally beaten by a brilliant free-kick in the 90th minute. Action Images
    MANCHESTER UNITED RATINGS: David de Gea, 8 - Stretched to tip a 39th minute Edouard shot on to his bar and over. One of his best saves for United. Another top save on 75. Finally beaten by a brilliant free-kick in the 90th minute. Action Images
  • Aaron Wan-Bissaka, 8 - Scrapped against his former team and had the better of his former teammate (and former MUFC player) Zaha, most notably in the final minute with a tackle. Positive turnaround for a player whose prospects looked grim as recently as last month. Reuters
    Aaron Wan-Bissaka, 8 - Scrapped against his former team and had the better of his former teammate (and former MUFC player) Zaha, most notably in the final minute with a tackle. Positive turnaround for a player whose prospects looked grim as recently as last month. Reuters
  • Raphael Varane, 8 - Did he do anything wrong? Won everything in the air. Getty
    Raphael Varane, 8 - Did he do anything wrong? Won everything in the air. Getty
  • Lisandro Martinez, 7 - First league start after winning the World Cup. The ball went to him more than any other player on the pitch and he passed well into midfield. Booked straight after the break. Getty
    Lisandro Martinez, 7 - First league start after winning the World Cup. The ball went to him more than any other player on the pitch and he passed well into midfield. Booked straight after the break. Getty
  • Luke Shaw, 7 - Played well. Volleyed wide after 15, crossed for Weghorst on 30. Won a 37th minute free kick on one of his forward forays. Less effective, like his team, in the second half. AFP
    Luke Shaw, 7 - Played well. Volleyed wide after 15, crossed for Weghorst on 30. Won a 37th minute free kick on one of his forward forays. Less effective, like his team, in the second half. AFP
  • Casemiro, 8 - Superb again for 80. Always thinking ahead of the rest to anticipate and get in the best position. Blocked, won the ball back, never stopped working. United are so much better with the Brazilian. Yellow card a blow as he’ll miss Sunday’s game at Arsenal. Then he could have scored on 93 as the ball clipped his thigh. Action Images
    Casemiro, 8 - Superb again for 80. Always thinking ahead of the rest to anticipate and get in the best position. Blocked, won the ball back, never stopped working. United are so much better with the Brazilian. Yellow card a blow as he’ll miss Sunday’s game at Arsenal. Then he could have scored on 93 as the ball clipped his thigh. Action Images
  • Christian Eriksen, 6 - Smartly set up Fernandes for the opener, cutting the ball back to confuse the Palace defence. Action Images
    Christian Eriksen, 6 - Smartly set up Fernandes for the opener, cutting the ball back to confuse the Palace defence. Action Images
  • Antony, 5 - United are working hard to improve him. Did well to get a 21st minute toward towards goal. Riled the home fans. A contradiction. Duelled with Richards. Predictable. Must do better. Action Images
    Antony, 5 - United are working hard to improve him. Did well to get a 21st minute toward towards goal. Riled the home fans. A contradiction. Duelled with Richards. Predictable. Must do better. Action Images
  • Bruno Fernandes, 7 - Early charge down the left. Argued with Antony. Shot wide after 33, then hit the target, with power, to put United ahead with his fourth of the season. He later cursed United not taking their chances to score a second. AFP
    Bruno Fernandes, 7 - Early charge down the left. Argued with Antony. Shot wide after 33, then hit the target, with power, to put United ahead with his fourth of the season. He later cursed United not taking their chances to score a second. AFP
  • Marcus Rashford, 6 - Eight goals since the World Cup, he struck a 38th minute free-kick wide. Looked casual as he passed to Eriksen, who casually set up Fernandes. Whacked a 63rd minute shot well wide and failed to score in a game for the first time in months. Action Images
    Marcus Rashford, 6 - Eight goals since the World Cup, he struck a 38th minute free-kick wide. Looked casual as he passed to Eriksen, who casually set up Fernandes. Whacked a 63rd minute shot well wide and failed to score in a game for the first time in months. Action Images
  • Wout Weghorst, 6 - Quiet debut for the loanee. Headed over after 30. Headed a 47th minute Palace free-kick away to show his defensive side. Some nice touches and linked up well. PA
    Wout Weghorst, 6 - Quiet debut for the loanee. Headed over after 30. Headed a 47th minute Palace free-kick away to show his defensive side. Some nice touches and linked up well. PA
  • SUBS: Scott McTominay, 6 - On for Weghorst after 70 and appealed for a penalty within a minute. VAR turned him down, but McTominay was right to complain. Fouled by Hughes, who was booked. Reuters
    SUBS: Scott McTominay, 6 - On for Weghorst after 70 and appealed for a penalty within a minute. VAR turned him down, but McTominay was right to complain. Fouled by Hughes, who was booked. Reuters
  • Garnacho, 6 - On for Antony after 69. Quiet, then shot on target after 92. Fred, 6 - On for Eriksen after 82. Had to avoid a booking and he did. Tidy. Getty
    Garnacho, 6 - On for Antony after 69. Quiet, then shot on target after 92. Fred, 6 - On for Eriksen after 82. Had to avoid a booking and he did. Tidy. Getty

"This game was important. Every game is important," Ten Hag said.

"Every game in the Premier League is a top game. Casemiro is obviously a really important player for us, and he is one of the reasons that we are in the position that we are now. That's Casemiro.

"But last time we beat Arsenal without Casemiro, so we have a squad, so we have to fill that gap and make a proper plan and the squad have to fill it and make sure that there is a team. We already showed how to beat Arsenal."

Casemiro came on as a late substitute in United's 3-1 victory over the Gunners in September, with Marcus Rashford's brace and an Antony strike making the difference at Old Trafford.

A pitch invader takes a selfie with Manchester United's Casemiro. Reuters
A pitch invader takes a selfie with Manchester United's Casemiro. Reuters

Palace boss Patrick Vieira was pleased to pick up the point and insisted he was focusing on the Eagles’ next meeting in their tough run against top sides rather than his former club’s title chase.

“I have enough on my plate thinking about Newcastle,” the former Arsenal midfielder said.

“[Arsenal and United] will be a good game of football. I think two teams who [hope] to play Champions League football or winning the title.

“I think both teams can win the league because of the quality of players that they have. So I’ll be like you, watching the game.”

Palace later confirmed a second-half pitch invader, who forced play to be temporarily halted and took a selfie with Casemiro, was arrested.

“A single individual entered the field of play before being led away by security and was later arrested,” a club statement read.

War

Director: Siddharth Anand

Cast: Hrithik Roshan, Tiger Shroff, Ashutosh Rana, Vaani Kapoor

Rating: Two out of five stars 

The biog

Favourite car: Ferrari

Likes the colour: Black

Best movie: Avatar

Academic qualifications: Bachelor’s degree in media production from the Higher Colleges of Technology and diploma in production from the New York Film Academy

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

Gulf Under 19s final

Dubai College A 50-12 Dubai College B

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In numbers: PKK’s money network in Europe

Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010

Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille

Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm

Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year

Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”

Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013 

COMPANY PROFILE

Name: Xpanceo

Started: 2018

Founders: Roman Axelrod, Valentyn Volkov

Based: Dubai, UAE

Industry: Smart contact lenses, augmented/virtual reality

Funding: $40 million

Investor: Opportunity Venture (Asia)

The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

The specs

Engine: 4.0-litre V8 twin-turbocharged and three electric motors

Power: Combined output 920hp

Torque: 730Nm at 4,000-7,000rpm

Transmission: 8-speed dual-clutch automatic

Fuel consumption: 11.2L/100km

On sale: Now, deliveries expected later in 2025

Price: expected to start at Dh1,432,000

'Morbius'

Director: Daniel Espinosa 

Stars: Jared Leto, Matt Smith, Adria Arjona

Rating: 2/5

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The National in Davos

We are bringing you the inside story from the World Economic Forum's Annual Meeting in Davos, a gathering of hundreds of world leaders, top executives and billionaires.

Updated: January 19, 2023, 5:13 AM