• MANCHESTER UNITED RATINGS: David De Gea 7 - Got down to save well and push the ball away from Schlupp. Called to action when United went down to ten, but couldn’t stop the goal. Getty
    MANCHESTER UNITED RATINGS: David De Gea 7 - Got down to save well and push the ball away from Schlupp. Called to action when United went down to ten, but couldn’t stop the goal. Getty
  • Aaron Wan-Bissaka 7 - Attacked well with Antony in front, though his final ball could have been sharper. Involved in build up to second. Handled the pressure well when Casemiro red carded. Subbed as Ten Hag reorganised to make up for the departure. AP
    Aaron Wan-Bissaka 7 - Attacked well with Antony in front, though his final ball could have been sharper. Involved in build up to second. Handled the pressure well when Casemiro red carded. Subbed as Ten Hag reorganised to make up for the departure. AP
  • Raphael Varane 8 - Smooth operator. Retired from international football yesterday, beaten by Schlupp today, but that was the only time a Palace player bested him. PA
    Raphael Varane 8 - Smooth operator. Retired from international football yesterday, beaten by Schlupp today, but that was the only time a Palace player bested him. PA
  • Lisandro Martinez 8 - Tidy last-ditch challenge on Edouard. Important tackles – which he made because he read forward passes well to get in the right position. Became even more important in the last ten minutes. Man of the match. PA
    Lisandro Martinez 8 - Tidy last-ditch challenge on Edouard. Important tackles – which he made because he read forward passes well to get in the right position. Became even more important in the last ten minutes. Man of the match. PA
  • Luke Shaw 7 - Uneventful first half, eventful second. Quickly put the ball in for Rashford for the second. Got in the way as Palace pushed for their second. Stood strong on Olise after 81 minutes too. EPA
    Luke Shaw 7 - Uneventful first half, eventful second. Quickly put the ball in for Rashford for the second. Got in the way as Palace pushed for their second. Stood strong on Olise after 81 minutes too. EPA
  • Fred 7 - Side-footed wide of the post on 36. Became more important after compatriot Casemiro was sent off. Roared into a 93rd minute challenge as the ten men worked hard to keep their lead. Encouraging. AP
    Fred 7 - Side-footed wide of the post on 36. Became more important after compatriot Casemiro was sent off. Roared into a 93rd minute challenge as the ten men worked hard to keep their lead. Encouraging. AP
  • Casemiro 5 - Applauded for his first half trickery, less so when he was sent off for a straight red card on 71 after he grabbed the neck of Hughes with both hands. Shouldn’t have been involved. With Eriksen injured, he’ll be missed. At least he’ll be rested when he comes back. Getty
    Casemiro 5 - Applauded for his first half trickery, less so when he was sent off for a straight red card on 71 after he grabbed the neck of Hughes with both hands. Shouldn’t have been involved. With Eriksen injured, he’ll be missed. At least he’ll be rested when he comes back. Getty
  • Antony 6 - His bursts of pace caused Palace problems and he combined well with Wan Bissaka. Fast, but matched for pace by Guehi. His reaction to a foul changed the game. His teammates were furious after that Schlupp challenge – which Antony was also booked for. And Casemiro was then sent off. AFP
    Antony 6 - His bursts of pace caused Palace problems and he combined well with Wan Bissaka. Fast, but matched for pace by Guehi. His reaction to a foul changed the game. His teammates were furious after that Schlupp challenge – which Antony was also booked for. And Casemiro was then sent off. AFP
  • Bruno Fernandes 7 - A hop, skip and he stroked a 6th minute penalty in – he’d missed his previous two. Involved in the second goal, made more key passes than anyone else as he got around the pitch. Palace goal went over his head. Getty
    Bruno Fernandes 7 - A hop, skip and he stroked a 6th minute penalty in – he’d missed his previous two. Involved in the second goal, made more key passes than anyone else as he got around the pitch. Palace goal went over his head. Getty
  • Marcus Rashford 8 - Seven shots. His cross led to the penalty. A danger on the left but also made central runs. Dipped a volley just over on 30, shot over on 55, then scored the second, alert as he guided the cross by Guaita. A difficult finish. Getty
    Marcus Rashford 8 - Seven shots. His cross led to the penalty. A danger on the left but also made central runs. Dipped a volley just over on 30, shot over on 55, then scored the second, alert as he guided the cross by Guaita. A difficult finish. Getty
  • Wout Weghorst 6 - Dangerous 13th minute header almost looped in. Central striker, but he moved wide, then picked up Fred after 35. Quiet thereafter and brought off after 59. EPA
    Wout Weghorst 6 - Dangerous 13th minute header almost looped in. Central striker, but he moved wide, then picked up Fred after 35. Quiet thereafter and brought off after 59. EPA
  • SUBS: Alejandro Garnacho (Weghorst 59') 6. Lost his footing and appealed for a foul. Ball to Shaw to set up the second. Then he was substituted himself after 86. AFP
    SUBS: Alejandro Garnacho (Weghorst 59') 6. Lost his footing and appealed for a foul. Ball to Shaw to set up the second. Then he was substituted himself after 86. AFP
  • Marcel Sabitzer (Antony 80') N/A. On for his United debut. He’ll get his chance now with all those midfield absences. PA
    Marcel Sabitzer (Antony 80') N/A. On for his United debut. He’ll get his chance now with all those midfield absences. PA
  • Harry Maguire (Garnacho 86') N/A. On at the end as United needed to defend. Getty
    Harry Maguire (Garnacho 86') N/A. On at the end as United needed to defend. Getty
  • Victor Lindelof (Wan Bissaka 86') N/A. United had four central defenders on the pitch as the match finished. Reuters
    Victor Lindelof (Wan Bissaka 86') N/A. United had four central defenders on the pitch as the match finished. Reuters
  • CRYSTAL PALACE RATINGS: Vicente Guaita 7 – The Palace stopper was outfoxed for the early penalty, but a series of impressive first-half stops kept the away side in the game. Possibly could have done more to stop Marcus Rashford’s goal. EPA
    CRYSTAL PALACE RATINGS: Vicente Guaita 7 – The Palace stopper was outfoxed for the early penalty, but a series of impressive first-half stops kept the away side in the game. Possibly could have done more to stop Marcus Rashford’s goal. EPA
  • Nathaniel Clyne 5 – The former Liverpool man hardly ventured forward and was generally pinned back by the impressive Rashford. A tough day at the office. AP
    Nathaniel Clyne 5 – The former Liverpool man hardly ventured forward and was generally pinned back by the impressive Rashford. A tough day at the office. AP
  • Chris Richards 5 – Struggled throughout, most notably for United’s second goal when the American defender failed to pick up Rashford inside the six-yard box. PA
    Chris Richards 5 – Struggled throughout, most notably for United’s second goal when the American defender failed to pick up Rashford inside the six-yard box. PA
  • Marc Guehi 6 – Sloppy for the most part, lacking positional discipline. Much like Richards, he was also guilty of not marking attackers tightly enough. The defender did force a good save from David de Gea late on. AFP
    Marc Guehi 6 – Sloppy for the most part, lacking positional discipline. Much like Richards, he was also guilty of not marking attackers tightly enough. The defender did force a good save from David de Gea late on. AFP
  • Tyrick Mitchell 7 – Palace’s best defender, barely putting a foot wrong in challenging circumstances. He also blunted the talented Antony for the most part. AFP
    Tyrick Mitchell 7 – Palace’s best defender, barely putting a foot wrong in challenging circumstances. He also blunted the talented Antony for the most part. AFP
  • Will Hughes 5 – Gave away a needless penalty early on for handball, which was duly dispatched by Bruno Fernandes. A costly mistake. EPA
    Will Hughes 5 – Gave away a needless penalty early on for handball, which was duly dispatched by Bruno Fernandes. A costly mistake. EPA
  • Cheick Doucoure 7 – Industrious out of possession, playing a vital role in Palace’s late push for an equaliser. Grabbed the assist for Schlupp’s late strike. Getty
    Cheick Doucoure 7 – Industrious out of possession, playing a vital role in Palace’s late push for an equaliser. Grabbed the assist for Schlupp’s late strike. Getty
  • Jeffrey Schlupp 7 – Very lively in the second half, whipping several threatening crosses into the United penalty box. Excellently flicked home Palace’s consolation goal to revive hopes for the visitors. Getty
    Jeffrey Schlupp 7 – Very lively in the second half, whipping several threatening crosses into the United penalty box. Excellently flicked home Palace’s consolation goal to revive hopes for the visitors. Getty
  • Jordan Ayew 6 – A key outlet for Patrick Vieira’s side, driving forward on a handful of occasions with real intent. However, his end product – as is often the case with the winger – left much to be desired. Getty
    Jordan Ayew 6 – A key outlet for Patrick Vieira’s side, driving forward on a handful of occasions with real intent. However, his end product – as is often the case with the winger – left much to be desired. Getty
  • Michael Olise 6 – Not as influential as the in-form midfielder can be, although he grew into the game after Casemiro’s second-half red card. He curled in the corner which ultimately led to Schlupp’s goal. Getty
    Michael Olise 6 – Not as influential as the in-form midfielder can be, although he grew into the game after Casemiro’s second-half red card. He curled in the corner which ultimately led to Schlupp’s goal. Getty
  • Odsonne Edouard 5 – Generally ineffective in possession, as the forward was unable to bring his talented teammates into the game in the first half. His shooting was also erratic, to say the least. Getty
    Odsonne Edouard 5 – Generally ineffective in possession, as the forward was unable to bring his talented teammates into the game in the first half. His shooting was also erratic, to say the least. Getty
  • SUBS: Albert Sambi Lokonga (Hughes 72') N/A – Performed much better than the Englishman out of possession. PA
    SUBS: Albert Sambi Lokonga (Hughes 72') N/A – Performed much better than the Englishman out of possession. PA
  • Eberechi Eze (Ayew 73') N/A – Added real energy and intent after coming on with 20 minutes to go. PA
    Eberechi Eze (Ayew 73') N/A – Added real energy and intent after coming on with 20 minutes to go. PA
  • Jean-Philippe Mateta (Schlupp 83') N/A – Helped carve out several decent openings in the final moments of the game, including a neat cut-back from wide. Wasted a good headed chance in added time; Naouirou Ahamada (Doucoure 83') N/A. AP
    Jean-Philippe Mateta (Schlupp 83') N/A – Helped carve out several decent openings in the final moments of the game, including a neat cut-back from wide. Wasted a good headed chance in added time; Naouirou Ahamada (Doucoure 83') N/A. AP

Man United v Crystal Palace player ratings: Rashford 8, Casemiro 5; Guaita 7, Edouard 5


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Marcus Rashford won a first-half penalty before scoring himself in the second half as Manchester United survived a straight red card for Casemiro to beat Crystal Palace 2-1 in the Premier League at Old Trafford on Saturday.

The visitors found themselves behind early when a VAR check showed Will Hughes had handled a ball from Rashford in the box, and Bruno Fernandes sent Vincent Guaita the wrong way from the spot in the seventh minute.

Palace had their best chance just before the break when Jeffrey Schlupp struck a dipping, swerving shot from distance that David de Gea had to get down smartly to save, but other than that Palace struggled to threaten the United goal.

Rashford cut inside a curled a shot just over the bar 11 minutes into the second half, and shortly afterwards winger Antony sped into the box with the ball at his feet but he couldn't find a team mate and Palace were able to clear.

The in-form Rashford was not to be denied and he made it 2-0 in the 62nd minute with a simple finish after a move that featured some superb short passing as United looked set to cruise to victory.

However, Palace were thrown a lifeline when Casemiro was shown a straight red card for grabbing Hughes by the throat as both sides clashed following a tackle on Antony, and Schlupp pulled a goal back in the 76th minute to give them hope.

The visitors poured forward looking for an equaliser but United coach Erik ten Hag sent on Harry Maguire and Victor Lindelof, who replaced fellow substitute Alejandro Garnacho to help stem the onslaught as they hung on for the win.

Manchester United climbed to third in the standings on 42 points, eight behind leaders Arsenal and three behind second-placed Manchester City, while Palace are 12th on 24 points.

In the photo gallery above, Andy Mitten has provided the player ratings for United, while Tom Fenton offers his verdict on the Palace squad. To move on to the next photo, click on the arrows or swipe if using a mobile device.

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Best Academy: Ajax and Benfica

Best Agent: Jorge Mendes

Best Club : Liverpool   

 Best Coach: Jurgen Klopp (Liverpool)  

 Best Goalkeeper: Alisson Becker

 Best Men’s Player: Cristiano Ronaldo

 Best Partnership of the Year Award by SportBusiness: Manchester City and SAP

 Best Referee: Stephanie Frappart

Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)

Best Sporting Director: Andrea Berta (Atletico Madrid)

Best Women's Player:  Lucy Bronze

Best Young Arab Player: Achraf Hakimi

 Kooora – Best Arab Club: Al Hilal (Saudi Arabia)

 Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)

 Player Career Award: Miralem Pjanic and Ryan Giggs

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 CUP SEMI-FINALS

England v New Zealand (Saturday, 12pm)

Wales v South Africa (Sunday, 1pm)

ICC Women's T20 World Cup Asia Qualifier 2025, Thailand

UAE fixtures
May 9, v Malaysia
May 10, v Qatar
May 13, v Malaysia
May 15, v Qatar
May 18 and 19, semi-finals
May 20, final

The National's picks

4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young

SPEC%20SHEET%3A%20SAMSUNG%20GALAXY%20S24%20ULTRA
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Available: Now

In-demand jobs and monthly salaries
  • Technology expert in robotics and automation: Dh20,000 to Dh40,000 
  • Energy engineer: Dh25,000 to Dh30,000 
  • Production engineer: Dh30,000 to Dh40,000 
  • Data-driven supply chain management professional: Dh30,000 to Dh50,000 
  • HR leader: Dh40,000 to Dh60,000 
  • Engineering leader: Dh30,000 to Dh55,000 
  • Project manager: Dh55,000 to Dh65,000 
  • Senior reservoir engineer: Dh40,000 to Dh55,000 
  • Senior drilling engineer: Dh38,000 to Dh46,000 
  • Senior process engineer: Dh28,000 to Dh38,000 
  • Senior maintenance engineer: Dh22,000 to Dh34,000 
  • Field engineer: Dh6,500 to Dh7,500
  • Field supervisor: Dh9,000 to Dh12,000
  • Field operator: Dh5,000 to Dh7,000
Why your domicile status is important

Your UK residence status is assessed using the statutory residence test. While your residence status – ie where you live - is assessed every year, your domicile status is assessed over your lifetime.

Your domicile of origin generally comes from your parents and if your parents were not married, then it is decided by your father. Your domicile is generally the country your father considered his permanent home when you were born. 

UK residents who have their permanent home ("domicile") outside the UK may not have to pay UK tax on foreign income. For example, they do not pay tax on foreign income or gains if they are less than £2,000 in the tax year and do not transfer that gain to a UK bank account.

A UK-domiciled person, however, is liable for UK tax on their worldwide income and gains when they are resident in the UK.

COMPANY PROFILE
Name: ARDH Collective
Based: Dubai
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Sector: Sustainability
Total funding: Self funded
Number of employees: 4
UK%20record%20temperature
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Sreesanth's India bowling career

Tests 27, Wickets 87, Average 37.59, Best 5-40

ODIs 53, Wickets 75, Average 33.44, Best 6-55

T20Is 10, Wickets 7, Average 41.14, Best 2-12

How does ToTok work?

The calling app is available to download on Google Play and Apple App Store

To successfully install ToTok, users are asked to enter their phone number and then create a nickname.

The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.

Users can also invite other contacts to download ToTok to allow them to make contact through the app.

 

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Updated: February 05, 2023, 4:14 AM