• 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.

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

SPECS
%3Cp%3E%3Cstrong%3EEngine%3C%2Fstrong%3E%3A%202-litre%20direct%20injection%20turbo%20%0D%3Cbr%3E%3Cstrong%3ETransmission%3C%2Fstrong%3E%3A%207-speed%20automatic%20%0D%3Cbr%3E%3Cstrong%3EPower%3C%2Fstrong%3E%3A%20261hp%20%0D%3Cbr%3E%3Cstrong%3ETorque%3C%2Fstrong%3E%3A%20400Nm%20%0D%3Cbr%3E%3Cstrong%3EPrice%3C%2Fstrong%3E%3A%20From%20Dh134%2C999%26nbsp%3B%3C%2Fp%3E%0A

Adele: The Stories Behind The Songs
Caroline Sullivan
Carlton Books

How to help

Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200

KINGDOM%20OF%20THE%20PLANET%20OF%20THE%20APES
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Wes%20Ball%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Owen%20Teague%2C%20Freya%20Allen%2C%20Kevin%20Durand%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3.5%2F5%3C%2Fp%3E%0A
West Asia Premiership

Dubai Hurricanes 58-10 Dubai Knights Eagles

Dubai Tigers 5-39 Bahrain

Jebel Ali Dragons 16-56 Abu Dhabi Harlequins

THE BIO

Age: 30

Favourite book: The Power of Habit

Favourite quote: "The world is full of good people, if you cannot find one, be one"

Favourite exercise: The snatch

Favourite colour: Blue

Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

DUBAI%20BLING%3A%20EPISODE%201
%3Cp%3E%3Cstrong%3ECreator%3A%20%3C%2Fstrong%3ENetflix%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EKris%20Fade%2C%20Ebraheem%20Al%20Samadi%2C%20Zeina%20Khoury%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202%2F5%3C%2Fp%3E%0A
Dengue%20fever%20symptoms
%3Cul%3E%0A%3Cli%3EHigh%20fever%3C%2Fli%3E%0A%3Cli%3EIntense%20pain%20behind%20your%20eyes%3C%2Fli%3E%0A%3Cli%3ESevere%20headache%3C%2Fli%3E%0A%3Cli%3EMuscle%20and%20joint%20pains%3C%2Fli%3E%0A%3Cli%3ENausea%3C%2Fli%3E%0A%3Cli%3EVomiting%3C%2Fli%3E%0A%3Cli%3ESwollen%20glands%3C%2Fli%3E%0A%3Cli%3ERash%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3EIf%20symptoms%20occur%2C%20they%20usually%20last%20for%20two-seven%20days%3C%2Fp%3E%0A
Company profile

Name: Dukkantek 

Started: January 2021 

Founders: Sanad Yaghi, Ali Al Sayegh and Shadi Joulani 

Based: UAE 

Number of employees: 140 

Sector: B2B Vertical SaaS(software as a service) 

Investment: $5.2 million 

Funding stage: Seed round 

Investors: Global Founders Capital, Colle Capital Partners, Wamda Capital, Plug and Play, Comma Capital, Nowais Capital, Annex Investments and AMK Investment Office  

If you go

The flights
Etihad (etihad.com) flies from Abu Dhabi to Luang Prabang via Bangkok, with a return flight from Chiang Rai via Bangkok for about Dh3,000, including taxes. Emirates and Thai Airways cover the same route, also via Bangkok in both directions, from about Dh2,700.
The cruise
The Gypsy by Mekong Kingdoms has two cruising options: a three-night, four-day trip upstream cruise or a two-night, three-day downstream journey, from US$5,940 (Dh21,814), including meals, selected drinks, excursions and transfers.
The hotels
Accommodation is available in Luang Prabang at the Avani, from $290 (Dh1,065) per night, and at Anantara Golden Triangle Elephant Camp and Resort from $1,080 (Dh3,967) per night, including meals, an activity and transfers.

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%3Cp%3E97%25%20of%20Jewish-Americans%20are%20concerned%20about%20the%20rise%20in%20anti-Semitism%3Cbr%3E%3Cbr%3E76%25%20of%20US%20Jewish%20voters%20believe%20Donald%20Trump%20and%20his%20allies%20in%20the%20Republican%20Party%20are%20responsible%20for%20a%20rise%20in%20anti-Semitism%3Cbr%3E%3Cbr%3E74%25%20of%20American%20Jews%20agreed%20that%20%E2%80%9CTrump%20and%20the%20Maga%20movement%20are%20a%20threat%20to%20Jews%20in%20America%22%3Cbr%3E%3C%2Fp%3E%0A
The specs
Engine: 2.0-litre 4-cyl turbo

Power: 201hp at 5,200rpm

Torque: 320Nm at 1,750-4,000rpm

Transmission: 6-speed auto

Fuel consumption: 8.7L/100km

Price: Dh133,900

On sale: now 

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

Updated: February 05, 2023, 4:14 AM