• LIVERPOOL RATINGS: Alisson - 7. Largely untroubled but made two fine stops from Carlos Vinicius after the Brazilian was played through on goal. Kept things neat and tidy in possession. EPA
    LIVERPOOL RATINGS: Alisson - 7. Largely untroubled but made two fine stops from Carlos Vinicius after the Brazilian was played through on goal. Kept things neat and tidy in possession. EPA
  • Trent Alexander-Arnold - 8. Ran the show from his new inverted full-back position. The England international was Liverpool’s creative heartbeat and seems to be playing with a new-found confidence in his abilities. AFP
    Trent Alexander-Arnold - 8. Ran the show from his new inverted full-back position. The England international was Liverpool’s creative heartbeat and seems to be playing with a new-found confidence in his abilities. AFP
  • Ibrahima Konate - 7. Looked far more assured in the Liverpool back four when compared to recent weeks, even if he wasn’t always in sync with his central defensive partner. Getty
    Ibrahima Konate - 7. Looked far more assured in the Liverpool back four when compared to recent weeks, even if he wasn’t always in sync with his central defensive partner. Getty
  • Virgil van Dijk - 7. Kept Carlos Vinicius quiet for long spells, although the Dutchman still looked vulnerable whenever the ball was played in behind. Made a superb last-ditch interception to prevent a certain goal in the first half. AP
    Virgil van Dijk - 7. Kept Carlos Vinicius quiet for long spells, although the Dutchman still looked vulnerable whenever the ball was played in behind. Made a superb last-ditch interception to prevent a certain goal in the first half. AP
  • Konstantinos Tsimikas - 6. Looked slightly off the pace having been out of the Liverpool starting XI for a while. Slightly overzealous when stepping out of defence, which did leave Van Dijk exposed on occasion. Reuters
    Konstantinos Tsimikas - 6. Looked slightly off the pace having been out of the Liverpool starting XI for a while. Slightly overzealous when stepping out of defence, which did leave Van Dijk exposed on occasion. Reuters
  • Jordan Henderson - 7. Excellent in possession throughout, linking up nicely with Alexander-Arnold down the right channel. The captain also set the tempo in terms of pressing and build-up play. AP
    Jordan Henderson - 7. Excellent in possession throughout, linking up nicely with Alexander-Arnold down the right channel. The captain also set the tempo in terms of pressing and build-up play. AP
  • Fabinho - 7. Looked composed in the middle of the park, keeping things neat and tidy - all while shielding the back line. Worked hard to deny Tom Cairney space throughout the game. EPA
    Fabinho - 7. Looked composed in the middle of the park, keeping things neat and tidy - all while shielding the back line. Worked hard to deny Tom Cairney space throughout the game. EPA
  • Curtis Jones - 6. Very much a game of two halves from the young midfielder, who had a 100 per cent pass success rate in the first half – with some sloppiness creeping into his game during the second period. AP
    Curtis Jones - 6. Very much a game of two halves from the young midfielder, who had a 100 per cent pass success rate in the first half – with some sloppiness creeping into his game during the second period. AP
  • Mohamed Salah - 7. Provided a constant threat down the right side, even if his end product often lacked quality. The Egyptian scored the only goal of the game from the penalty spot – blasting the ball straight down the middle. AP
    Mohamed Salah - 7. Provided a constant threat down the right side, even if his end product often lacked quality. The Egyptian scored the only goal of the game from the penalty spot – blasting the ball straight down the middle. AP
  • Darwin Nunez - 5. While the forward did earn Liverpool’s match-winning penalty thanks to his pressing of Issa Diop, it was an otherwise forgettable evening. He lacked sharpness in possession with some very clumsy touches in the final third. Getty
    Darwin Nunez - 5. While the forward did earn Liverpool’s match-winning penalty thanks to his pressing of Issa Diop, it was an otherwise forgettable evening. He lacked sharpness in possession with some very clumsy touches in the final third. Getty
  • Luis Diaz – 7. In stark contrast to his South American teammate, the Columbian was a livewire on the left for the home side. His drifting runs into central positions caused all sorts of problems for Fulham. Reuters
    Luis Diaz – 7. In stark contrast to his South American teammate, the Columbian was a livewire on the left for the home side. His drifting runs into central positions caused all sorts of problems for Fulham. Reuters
  • SUBS: Andrew Robertson (for Tsimikas, 66') - 6. The Scot looked threatening when marauding forward, although he failed to have a significant impact on the game beyond a handful of clearances. Reuters
    SUBS: Andrew Robertson (for Tsimikas, 66') - 6. The Scot looked threatening when marauding forward, although he failed to have a significant impact on the game beyond a handful of clearances. Reuters
  • Cody Gakpo (for Diaz, 66') - 7. Very much picked up from where Diaz had left off, exhibiting some nice flashes of skill and instinctive movement off the ball. EPA
    Cody Gakpo (for Diaz, 66') - 7. Very much picked up from where Diaz had left off, exhibiting some nice flashes of skill and instinctive movement off the ball. EPA
  • Diogo Jota (for Nunez, 83') - N/R. Came on for the final 10 minutes, primarily assisting Liverpool’s defensive efforts as Fulham pushed for a late winner. EPA
    Diogo Jota (for Nunez, 83') - N/R. Came on for the final 10 minutes, primarily assisting Liverpool’s defensive efforts as Fulham pushed for a late winner. EPA
  • Harvey Elliot (for Salah, 84') - N/R. The 20-year-old was eager to impress against his former club, leading to a handful of unforced errors that almost ended up costing his side. PA
    Harvey Elliot (for Salah, 84') - N/R. The 20-year-old was eager to impress against his former club, leading to a handful of unforced errors that almost ended up costing his side. PA
  • James Milner (for Jones, 84') - N/R. Little of note to report. EPA
    James Milner (for Jones, 84') - N/R. Little of note to report. EPA
  • FULHAM RATINGS: Bernd Leno - 7. The German goalkeeper can count himself unlucky to have conceded, having been almost faultless all game. He was especially impressive at rushing out of his goal whenever the ball was played over the top. AP
    FULHAM RATINGS: Bernd Leno - 7. The German goalkeeper can count himself unlucky to have conceded, having been almost faultless all game. He was especially impressive at rushing out of his goal whenever the ball was played over the top. AP
  • Cedric Soares - 6. Had some joy going forward, especially during the few moments he overlapped Harry Wilson ahead of him. Otherwise, the right-back generate struggled to contain the threat of Diaz. AP
    Cedric Soares - 6. Had some joy going forward, especially during the few moments he overlapped Harry Wilson ahead of him. Otherwise, the right-back generate struggled to contain the threat of Diaz. AP
  • Tosin Adarabioyo - 7. The more solid of Fulham’s central defenders, having won almost all aerial duels with Nunez and played the ball out well from the back. Reuters
    Tosin Adarabioyo - 7. The more solid of Fulham’s central defenders, having won almost all aerial duels with Nunez and played the ball out well from the back. Reuters
  • Issa Diop - 5. A night defined by a handful of costly mistakes, although the former West Ham United defender would perhaps argue that he didn’t make contact with Nunez for Liverpool’s penalty. Even so, his actions were certainly clumsy at best. EPA
    Issa Diop - 5. A night defined by a handful of costly mistakes, although the former West Ham United defender would perhaps argue that he didn’t make contact with Nunez for Liverpool’s penalty. Even so, his actions were certainly clumsy at best. EPA
  • Antonee Robinson - 7. One of Fulham’s best performers throughout, making some key interceptions all while offering an attacking outlet during counter-attacks. The American managed to keep Salah fairly quiet in the second half. EPA
    Antonee Robinson - 7. One of Fulham’s best performers throughout, making some key interceptions all while offering an attacking outlet during counter-attacks. The American managed to keep Salah fairly quiet in the second half. EPA
  • Sasa Lukic - 6. Looked a handful on the few occasions he ventured into the final third, linking up nicely with Wilson. The midfielder faded as the game wore on, leading to his eventual substitution. EPA
    Sasa Lukic - 6. Looked a handful on the few occasions he ventured into the final third, linking up nicely with Wilson. The midfielder faded as the game wore on, leading to his eventual substitution. EPA
  • Joao Palhinha - 7. Showed his class in spells, breaking down several Liverpool attacks thanks to his exemplary reading of the game. His direct, driving runs forward also won Fulham some free-kicks in dangerous areas. PA
    Joao Palhinha - 7. Showed his class in spells, breaking down several Liverpool attacks thanks to his exemplary reading of the game. His direct, driving runs forward also won Fulham some free-kicks in dangerous areas. PA
  • Harry Wilson - 6. The former red proved to be a real threat during the first 30 minutes, finding pockets of space in behind Tsimikas. He was brought off in the second period, receiving a warm ovation from the home fans as he went off the pitch. Getty
    Harry Wilson - 6. The former red proved to be a real threat during the first 30 minutes, finding pockets of space in behind Tsimikas. He was brought off in the second period, receiving a warm ovation from the home fans as he went off the pitch. Getty
  • Willian - 7. Grew into the match impressively on his return from injury, with the Brazilian getting the better of Alexander-Arnold on the few occasions they faced off. The more directly Willian played, the greater success he found. Getty
    Willian - 7. Grew into the match impressively on his return from injury, with the Brazilian getting the better of Alexander-Arnold on the few occasions they faced off. The more directly Willian played, the greater success he found. Getty
  • Tom Cairney - 5. Found himself out of the game for the most part, with opposite number Fabinho marshalling the 32-year-old well. With little space to operate in, he was replaced mid-way through the second half. Getty
    Tom Cairney - 5. Found himself out of the game for the most part, with opposite number Fabinho marshalling the 32-year-old well. With little space to operate in, he was replaced mid-way through the second half. Getty
  • Carlos Vinicius - 6. Posed a real threat to Liverpool when the service from Fulham’s midfield was right. The Brazilian forced two superb saves out of compatriot Alisson and can count himself unlucky not to have got on the scoresheet. EPA
    Carlos Vinicius - 6. Posed a real threat to Liverpool when the service from Fulham’s midfield was right. The Brazilian forced two superb saves out of compatriot Alisson and can count himself unlucky not to have got on the scoresheet. EPA
  • SUBS: Harrison Reed (for Lukic, 71') - 6. Slightly wasteful in possession, although it should be noted the midfielder didn’t see a great deal of the ball after coming on. AP; Bobby Decordova-Reid (for Cairney, 71') - 7. Probably should have scored a late equaliser, having squandered two excellent opportunities in the closing stages. Nevertheless, his introduction did markedly improve Fulham’s attacking play; Neeskens Kebano (for Wilson, 71') - 6. Injected some energy into the away side’s play as they pressed for an equaliser.
    SUBS: Harrison Reed (for Lukic, 71') - 6. Slightly wasteful in possession, although it should be noted the midfielder didn’t see a great deal of the ball after coming on. AP; Bobby Decordova-Reid (for Cairney, 71') - 7. Probably should have scored a late equaliser, having squandered two excellent opportunities in the closing stages. Nevertheless, his introduction did markedly improve Fulham’s attacking play; Neeskens Kebano (for Wilson, 71') - 6. Injected some energy into the away side’s play as they pressed for an equaliser.
  • Bobby Decordova-Reid 7 – Probably should have scored a late equaliser for Fulham, having squandered two excellent opportunities in the closing stages. Nevertheless, his introduction did markedly improve Fulham’s attacking play. AFP
    Bobby Decordova-Reid 7 – Probably should have scored a late equaliser for Fulham, having squandered two excellent opportunities in the closing stages. Nevertheless, his introduction did markedly improve Fulham’s attacking play. AFP
  • Neeskens Kebano 6 – Injected some energy into the away side’s play as they pressed for an equaliser. PA
    Neeskens Kebano 6 – Injected some energy into the away side’s play as they pressed for an equaliser. PA
  • Manor Solomon (for Vinicius, 79') -7. Enjoyed a lively cameo after coming on for the final 10 minutes, splitting the Liverpool defence completely with a single pass at one point. PA
    Manor Solomon (for Vinicius, 79') -7. Enjoyed a lively cameo after coming on for the final 10 minutes, splitting the Liverpool defence completely with a single pass at one point. PA
  • Daniel James (for Willian, 80') - N/R. The Welshman’s pace caused Liverpool serious problems late on. AP
    Daniel James (for Willian, 80') - N/R. The Welshman’s pace caused Liverpool serious problems late on. AP

Liverpool v Fulham player ratings: Salah 7, Alexander-Arnold 8; Willian 7, Diop 5


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Liverpool moved to within four points of fourth-place Manchester United with a 1-0 win over Fulham in the Premier League on Wednesday.

Mohamed Salah's 39th-minute penalty earned the Merseyside club a fifth straight league win to keep alive the Reds' slim hopes of Champions League qualification.

United has two games in hand over Liverpool. Third-place Newcastle lead Liverpool by six points with one game in hand.

It was the first time Liverpool has won five successive matches since April 2022.

Salah’s penalty, his second in consecutive games after back-to-back misses, took him to 185 goals for Liverpool, one behind club great Steven Gerrard. He also moved to fifth on Liverpool's list of all-time league scorers with 136.

The breakthrough came after Issa Diop took down Darwin Nunez in the box.

Referee Stuart Attwell pointed to the spot and Salah scored an identical penalty to the one against Spurs — blasted straight down the middle.

Alisson had to save from Carlos Vinicius to prevent an equaliser with 13 minutes remaining to keep Liverpool's top four bid alive — even if it the team is still relying on United or Newcastle to drop points.

COMPANY%20PROFILE
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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

Top investing tips for UAE residents in 2021

Build an emergency fund: Make sure you have enough cash to cover six months of expenses as a buffer against unexpected problems before you begin investing, advises Steve Cronin, the founder of DeadSimpleSaving.com.

Think long-term: When you invest, you need to have a long-term mindset, so don’t worry about momentary ups and downs in the stock market.

Invest worldwide: Diversify your investments globally, ideally by way of a global stock index fund.

Is your money tied up: Avoid anything where you cannot get your money back in full within a month at any time without any penalty.

Skip past the promises: “If an investment product is offering more than 10 per cent return per year, it is either extremely risky or a scam,” Mr Cronin says.

Choose plans with low fees: Make sure that any funds you buy do not charge more than 1 per cent in fees, Mr Cronin says. “If you invest by yourself, you can easily stay below this figure.” Managed funds and commissionable investments often come with higher fees.

Be sceptical about recommendations: If someone suggests an investment to you, ask if they stand to gain, advises Mr Cronin. “If they are receiving commission, they are unlikely to recommend an investment that’s best for you.”

Get financially independent: Mr Cronin advises UAE residents to pursue financial independence. Start with a Google search and improve your knowledge via expat investing websites or Facebook groups such as SimplyFI. 

UAE%20medallists%20at%20Asian%20Games%202023
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UAE currency: the story behind the money in your pockets
GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Ticket prices

General admission Dh295 (under-three free)

Buy a four-person Family & Friends ticket and pay for only three tickets, so the fourth family member is free

Buy tickets at: wbworldabudhabi.com/en/tickets

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Dubai World Cup draw

1. Gunnevera

2. Capezzano

3. North America

4. Audible

5. Seeking The Soul

6. Pavel

7. Gronkowski

8. Axelrod

9. New Trails

10. Yoshida

11. K T Brave

12. Thunder Snow

13. Dolkong 

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

Updated: May 04, 2023, 2:55 AM