• David De Gea 7 - Got his hand to Lewandowski’s penalty. Awful ball to Sergi Roberto after 44 minutes, but he got away with it. Dived to tip a Kounde header after 63 and made another save a minute later. Getty
    David De Gea 7 - Got his hand to Lewandowski’s penalty. Awful ball to Sergi Roberto after 44 minutes, but he got away with it. Dived to tip a Kounde header after 63 and made another save a minute later. Getty
  • Aaron Wan-Bissaka 8 - Everywhere in the first 10 minutes – on the left and the right – and he even came inside to help midfield. His foul led to Fernandes being booked, but continued to be a threat from right back. Getty
    Aaron Wan-Bissaka 8 - Everywhere in the first 10 minutes – on the left and the right – and he even came inside to help midfield. His foul led to Fernandes being booked, but continued to be a threat from right back. Getty
  • Lisandro Martinez 7 - Floored by a Sergi Roberto challenge in his own area after 12. Floored Lewandowski 14 minutes later. Hit long cross field passes forward. Fine tackle on Raphinha after 62. Aggressive, first to the ball so many times. Reuters
    Lisandro Martinez 7 - Floored by a Sergi Roberto challenge in his own area after 12. Floored Lewandowski 14 minutes later. Hit long cross field passes forward. Fine tackle on Raphinha after 62. Aggressive, first to the ball so many times. Reuters
  • Raphael Varane 8 - Quick, cleans up well, peerless positioning. An clearance when the ball was running towards Lewandowski was vital. Blocked a 93rd minute Lewandowski shot. Top level performance for a top-level player. AFP
    Raphael Varane 8 - Quick, cleans up well, peerless positioning. An clearance when the ball was running towards Lewandowski was vital. Blocked a 93rd minute Lewandowski shot. Top level performance for a top-level player. AFP
  • Luke Shaw 7 - Incredible backheel helped create the Antony goal. Reuters
    Luke Shaw 7 - Incredible backheel helped create the Antony goal. Reuters
  • Casemiro 8 - Released Fernandes for United’s first attack after two minutes. Some of his passing was sublime. Badly fouled by Lewandowski after 71. Booked for a foul on the same player after 85. Big game for a big game player. AFP
    Casemiro 8 - Released Fernandes for United’s first attack after two minutes. Some of his passing was sublime. Badly fouled by Lewandowski after 71. Booked for a foul on the same player after 85. Big game for a big game player. AFP
  • Fred 8 - Inadvertently volleyed just over on 36, then shinned the equaliser past Ter Stegen straight after half time. Yet another goal for him in front of the Stretford End – and involved for the second. Work rate unmatched. Reuters
    Fred 8 - Inadvertently volleyed just over on 36, then shinned the equaliser past Ter Stegen straight after half time. Yet another goal for him in front of the Stretford End – and involved for the second. Work rate unmatched. Reuters
  • Bruno Fernandes 8 - Played on the right in the first half and had United’s first shot on goal, a big chance but he struck it straight at Ter Stegen. Conceded a penalty on 14, pulling on Balde. Weak volley on target on 22. Another assist – to set up Fred for the equaliser. Booked for smashing ball at De Jong. Won ball in lead up to winner. AFP
    Bruno Fernandes 8 - Played on the right in the first half and had United’s first shot on goal, a big chance but he struck it straight at Ter Stegen. Conceded a penalty on 14, pulling on Balde. Weak volley on target on 22. Another assist – to set up Fred for the equaliser. Booked for smashing ball at De Jong. Won ball in lead up to winner. AFP
  • Jadon Sancho 6 - Quiet in a central role in the first half. Better when he moved wide in the second. Reuters
    Jadon Sancho 6 - Quiet in a central role in the first half. Better when he moved wide in the second. Reuters
  • Marcus Rashford 7 - Difficult time against the outstanding Araujo in the first half, but livelier in the second. Closest he came to score was after 80 when he hit a shot wide. Looked tired when he came off. Reuters
    Marcus Rashford 7 - Difficult time against the outstanding Araujo in the first half, but livelier in the second. Closest he came to score was after 80 when he hit a shot wide. Looked tired when he came off. Reuters
  • Wout Weghorst 5 - Played as a No 9 but his contribution to the team in the first half was minimal beyond working hard. Conceded fouls and no surprise when he was brought off at half time. AP
    Wout Weghorst 5 - Played as a No 9 but his contribution to the team in the first half was minimal beyond working hard. Conceded fouls and no surprise when he was brought off at half time. AP
  • SUBS: Antony 8 (On for Weghorst 46’) - Made an immediate impact, forcing Balde to defend. His speed allowed him to win a long ball from Casemiro. Shot on target from distance on 54. Defended well, scored the winner after 75. PA
    SUBS: Antony 8 (On for Weghorst 46’) - Made an immediate impact, forcing Balde to defend. His speed allowed him to win a long ball from Casemiro. Shot on target from distance on 54. Defended well, scored the winner after 75. PA
  • Diogo Dalot 7 (On for Wan-Bissaka 67’) Straight into a battle with Balde, stretching him with Antony. Reuters
    Diogo Dalot 7 (On for Wan-Bissaka 67’) Straight into a battle with Balde, stretching him with Antony. Reuters
  • Alejandro Garnacho 8 (On for Sancho 67’) Had a shot in the lead up to the winner. Booked for a tackle on Kounde after 77. Exciting, mature on his decisions. Too hot for Busquets, who fouled him and was carded. PA
    Alejandro Garnacho 8 (On for Sancho 67’) Had a shot in the lead up to the winner. Booked for a tackle on Kounde after 77. Exciting, mature on his decisions. Too hot for Busquets, who fouled him and was carded. PA
  • Scott McTominay N/A (On for Rashford after 87’). Brought as United tried to shut up shop and protect their lead. Getty Images
    Scott McTominay N/A (On for Rashford after 87’). Brought as United tried to shut up shop and protect their lead. Getty Images
  • BARCELONA RATINGS: Marc-Andre Ter Stegen 7: Good block with his leg to deny Fernandes very early goal. No chance with Fred or Antony finishes. EPA
    BARCELONA RATINGS: Marc-Andre Ter Stegen 7: Good block with his leg to deny Fernandes very early goal. No chance with Fred or Antony finishes. EPA
  • Jules Kounde 7: Poor pass led to United counter-attack that almost ended with Fernandes opening the scoring but, otherwise, he was excellent dealing with Rashford in first-half. Antony made his life more difficult in second. Denied first Barca goal when De Gea tipped header over bar. AP
    Jules Kounde 7: Poor pass led to United counter-attack that almost ended with Fernandes opening the scoring but, otherwise, he was excellent dealing with Rashford in first-half. Antony made his life more difficult in second. Denied first Barca goal when De Gea tipped header over bar. AP
  • Ronald Araujo 6: A tale of two halves for Barca’s defence that looked rock solid in first-half but struggled after break as United targeted their high line with great success. AP
    Ronald Araujo 6: A tale of two halves for Barca’s defence that looked rock solid in first-half but struggled after break as United targeted their high line with great success. AP
  • Andreas Christensen 7: Former Chelsea defender looked so assured in the opening 45 minutes but found United’s increased energy and pace problematic in second. Good block to stop Garnacho putting United in front, only for ball to eventually drop for Antony who did score. AP
    Andreas Christensen 7: Former Chelsea defender looked so assured in the opening 45 minutes but found United’s increased energy and pace problematic in second. Good block to stop Garnacho putting United in front, only for ball to eventually drop for Antony who did score. AP
  • Alejandro Balde 7: Caught way out of position on left in first few minutes that allowed Fernandes free run and shot on goal. Pulled down by Fernandes to earn team a penalty. Certainly better going forward then defensively. AP
    Alejandro Balde 7: Caught way out of position on left in first few minutes that allowed Fernandes free run and shot on goal. Pulled down by Fernandes to earn team a penalty. Certainly better going forward then defensively. AP
  • Sergio Busquets 8: Veteran midfielder’s positioning and reading of game rescued Barca on a couple of occasions, sweeping up well in front and behind the defence. Booked for cynical pull back on a flying Garnacho. PA
    Sergio Busquets 8: Veteran midfielder’s positioning and reading of game rescued Barca on a couple of occasions, sweeping up well in front and behind the defence. Booked for cynical pull back on a flying Garnacho. PA
  • Frenkie De Jong 7: Long-term United transfer target was immense in first-half when he gave masterclass in box-to-box midfield work. But caught napping just after break allowing Fred to ghost in behind him and level the scores. EPA
    Frenkie De Jong 7: Long-term United transfer target was immense in first-half when he gave masterclass in box-to-box midfield work. But caught napping just after break allowing Fred to ghost in behind him and level the scores. EPA
  • Franck Kessie 7: Looked like he might make it 2-0 just before half-time but shot blocked by Casemiro. Drilled strike from distance straight at De Gea in 64th mnute. PA
    Franck Kessie 7: Looked like he might make it 2-0 just before half-time but shot blocked by Casemiro. Drilled strike from distance straight at De Gea in 64th mnute. PA
  • Sergi Roberto 6: Almost gifted free shot on goal just before half-time after awful De Gea pass out from back but denied by Casemiro tackle. Booked for kicking-off with Fernades after Portuguese booted ball at De Jong. Not his usual influential self for Barca. AP
    Sergi Roberto 6: Almost gifted free shot on goal just before half-time after awful De Gea pass out from back but denied by Casemiro tackle. Booked for kicking-off with Fernades after Portuguese booted ball at De Jong. Not his usual influential self for Barca. AP
  • Robert Lewandowski 6: Scored from spot in first ever appearance at Old Trafford to put Barca into early lead, although De Gea almost kept it out. Booked for foul on Casemiro. Denied late goal by Varane goalline clearance. Reuters
    Robert Lewandowski 6: Scored from spot in first ever appearance at Old Trafford to put Barca into early lead, although De Gea almost kept it out. Booked for foul on Casemiro. Denied late goal by Varane goalline clearance. Reuters
  • Raphinha 5: First-leg scorer curled shot over bar from edge of box in opening five minutes, blasted one way over bar five minutes before break. Disappointing game from former Leeds attacker. EPA
    Raphinha 5: First-leg scorer curled shot over bar from edge of box in opening five minutes, blasted one way over bar five minutes before break. Disappointing game from former Leeds attacker. EPA
  • SUBS: Ferran Torres (On for Roberto 69’) 5: Former Man City player was booed by home fans on his introduction and couldn’t produce anything to help silence them after coming on. PA
    SUBS: Ferran Torres (On for Roberto 69’) 5: Former Man City player was booed by home fans on his introduction and couldn’t produce anything to help silence them after coming on. PA
  • Ansu Fati (On for Raphinha 75’) 5: Dangerous player but made little impact. Reuters
    Ansu Fati (On for Raphinha 75’) 5: Dangerous player but made little impact. Reuters
  • Marcos Alonso (On for Araujo 82’) N/A. Reuters
    Marcos Alonso (On for Araujo 82’) N/A. Reuters

Manchester United v Barcelona player ratings: Antony 8, Shaw 7; Busquets 8, Lewandowski 6


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Supersub Antony fired Manchester United to a thrilling statement victory against Barcelona as Erik ten Hag’s improving side progressed from this breathless Europa League knockout play-off clash.

A week on from the absorbing, chaotic 2-2 first leg draw in Catalunya, these football heavyweights locked horns once again seeking progress to the last 16 under the Old Trafford lights.

Robert Lewandowski’s penalty had United facing an all-too-familiar European exit to Spanish opposition, only for Fred to fire home and Antony to superbly seal a memorable 2-1 comeback win and 4-3 aggregate success.

This victory will be remembered with their 1984 and 2008 second-leg Old Trafford triumphs against Barca and sets Ten Hag’s men up nicely for Sunday’s shot at League Cup glory against Newcastle United at Wembley.

Ten Hag had called for his side’s best but their first half display was a pale imitation of their promising performance at the Nou Camp and Lewandowski punished them with an early penalty.

Bruno Fernandes could not believe his pull on Alejandro Balde was punished but the skipper helped made amends by setting up Fred to strike the Red Devils level just 85 seconds after half-time.

United returned from the break a different beast and Antony secured a huge victory by showing supreme technique to fire home in front of the Stretford End.

You can see the player ratings from Thirsday's match in the gallery above. To move on to the next photo, click on the arrows or swipe if using a mobile device.

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

UAE tour of Zimbabwe

All matches in Bulawayo
Friday, Sept 26 – UAE won by 36 runs
Sunday, Sept 28 – Second ODI
Tuesday, Sept 30 – Third ODI
Thursday, Oct 2 – Fourth ODI
Sunday, Oct 5 – First T20I
Monday, Oct 6 – Second T20I

Company profile

Name: Infinite8

Based: Dubai

Launch year: 2017

Number of employees: 90

Sector: Online gaming industry

Funding: $1.2m from a UAE angel investor

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
MATCH INFO

Uefa Champions League semi-final, second leg result:

Ajax 2-3 Tottenham

Tottenham advance on away goals rule after tie ends 3-3 on aggregate

Final: June 1, Madrid

The specs

Engine: 1.6-litre 4-cyl turbo

Power: 217hp at 5,750rpm

Torque: 300Nm at 1,900rpm

Transmission: eight-speed auto

Price: from Dh130,000

On sale: now

Quick%20facts
%3Cul%3E%0A%3Cli%3EStorstockholms%20Lokaltrafik%20(SL)%20offers%20free%20guided%20tours%20of%20art%20in%20the%20metro%20and%20at%20the%20stations%3C%2Fli%3E%0A%3Cli%3EThe%20tours%20are%20free%20of%20charge%3B%20all%20you%20need%20is%20a%20valid%20SL%20ticket%2C%20for%20which%20a%20single%20journey%20(valid%20for%2075%20minutes)%20costs%2039%20Swedish%20krone%20(%243.75)%3C%2Fli%3E%0A%3Cli%3ETravel%20cards%20for%20unlimited%20journeys%20are%20priced%20at%20165%20Swedish%20krone%20for%2024%20hours%3C%2Fli%3E%0A%3Cli%3EAvoid%20rush%20hour%20%E2%80%93%20between%209.30%20am%20and%204.30%20pm%20%E2%80%93%20to%20explore%20the%20artwork%20at%20leisure%3C%2Fli%3E%0A%3C%2Ful%3E%0A
Rocketman

Director: Dexter Fletcher

Starring: Taron Egerton, Richard Madden, Jamie Bell

Rating: 3 out of 5 stars 

Bugatti Chiron Super Sport - the specs:

Engine: 8.0-litre quad-turbo W16 

Transmission: 7-speed DSG auto 

Power: 1,600hp

Torque: 1,600Nm

0-100kph in 2.4seconds

0-200kph in 5.8 seconds

0-300kph in 12.1 seconds

Top speed: 440kph

Price: Dh13,200,000

Bugatti Chiron Pur Sport - the specs:

Engine: 8.0-litre quad-turbo W16 

Transmission: 7-speed DSG auto 

Power: 1,500hp

Torque: 1,600Nm

0-100kph in 2.3 seconds

0-200kph in 5.5 seconds

0-300kph in 11.8 seconds

Top speed: 350kph

Price: Dh13,600,000

Company profile

Company: Verity

Date started: May 2021

Founders: Kamal Al-Samarrai, Dina Shoman and Omar Al Sharif

Based: Dubai

Sector: FinTech

Size: four team members

Stage: Intially bootstrapped but recently closed its first pre-seed round of $800,000

Investors: Wamda, VentureSouq, Beyond Capital and regional angel investors

Batti Gul Meter Chalu

Producers: KRTI Productions, T-Series
Director: Sree Narayan Singh
Cast: Shahid Kapoor, Shraddha Kapoor, Divyenndu Sharma, Yami Gautam
Rating: 2/5

What is the FNC?

The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning. 
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval. 
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
 

Points classification after Stage 4

1. Arnaud Demare (France / FDJ) 124

2. Marcel Kittel (Germany / Quick-Step) 81

3. Michael Matthews (Australia / Sunweb) 66

4. Andre Greipel (Germany / Lotto) 63

5. Alexander Kristoff (Norway / Katusha) 43

MATCH INFO

Chelsea 3 (Abraham 11', 17', 74')

Luton Town 1 (Clark 30')

Man of the match Abraham (Chelsea)

The bio

Favourite book: Peter Rabbit. I used to read it to my three children and still read it myself. If I am feeling down it brings back good memories.

Best thing about your job: Getting to help people. My mum always told me never to pass up an opportunity to do a good deed.

Best part of life in the UAE: The weather. The constant sunshine is amazing and there is always something to do, you have so many options when it comes to how to spend your day.

Favourite holiday destination: Malaysia. I went there for my honeymoon and ended up volunteering to teach local children for a few hours each day. It is such a special place and I plan to retire there one day.

What are the influencer academy modules?
  1. Mastery of audio-visual content creation. 
  2. Cinematography, shots and movement.
  3. All aspects of post-production.
  4. Emerging technologies and VFX with AI and CGI.
  5. Understanding of marketing objectives and audience engagement.
  6. Tourism industry knowledge.
  7. Professional ethics.
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)

Women%E2%80%99s%20T20%20World%20Cup%20Qualifier
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Updated: February 24, 2023, 4:44 AM