• MANCHESTER UNITED PLAYER RATINGS: Another three goals conceded, another 3-0 home defeat. No obvious errors in a side which made seven changes. Which was one less than Newcastle made. AFP
    Andre Onana 6/10
    MANCHESTER UNITED PLAYER RATINGS: Another three goals conceded, another 3-0 home defeat. No obvious errors in a side which made seven changes. Which was one less than Newcastle made. AFP
    MANCHESTER UNITED PLAYER RATINGS: Another three goals conceded, another 3-0 home defeat. No obvious errors in a side which made seven changes. Which was one less than Newcastle made. AFP
  • As poor as any player in the first half, he afforded too much space as Newcastle dominated down the left and was at fault for two goals. Switched off, didn’t go with his runners. Shot wide on 46 – then came off at half time. AFP
    Diogo Dalot 3/10
    As poor as any player in the first half, he afforded too much space as Newcastle dominated down the left and was at fault for two goals. Switched off, didn’t go with his runners. Shot wide on 46 – then came off at half time. AFP
    As poor as any player in the first half, he afforded too much space as Newcastle dominated down the left and was at fault for two goals. Switched off, didn’t go with his runners. Shot wide on 46 – the
  • One of the better performers. The bar was set as low as it has been in recent seasons. Pulled out of position for the first goal. PA
    Harry Maguire 5/10
    One of the better performers. The bar was set as low as it has been in recent seasons. Pulled out of position for the first goal. PA
    One of the better performers. The bar was set as low as it has been in recent seasons. Pulled out of position for the first goal. PA
  • Back at centre half and hardly convincing. Captain for the second half, not that it made much difference. AP
    Victor Lindelof 5/10
    Back at centre half and hardly convincing. Captain for the second half, not that it made much difference. AP
    Back at centre half and hardly convincing. Captain for the second half, not that it made much difference. AP
  • In the wrong position for Almiron’s goal. Cut a deeply frustrated figure on another shocking night at Old Trafford. PA
    Sergio Reguilon 4/10
    In the wrong position for Almiron’s goal. Cut a deeply frustrated figure on another shocking night at Old Trafford. PA
    In the wrong position for Almiron’s goal. Cut a deeply frustrated figure on another shocking night at Old Trafford. PA
  • Captain and the first to shoot on target. Booked early on after Mejbri. Off at half time once again. What on earth has happened to him? AP
    Casemiro 4/10
    Captain and the first to shoot on target. Booked early on after Mejbri. Off at half time once again. What on earth has happened to him? AP
    Captain and the first to shoot on target. Booked early on after Mejbri. Off at half time once again. What on earth has happened to him? AP
  • No obstacle to the attack which led to the opening goal. Powerful shot from distance on 46 – he took four shots. Still unconvincing and one of the moaners to the referee as Newcastle attacked and scored a second. PA
    Mason Mount 4/10
    No obstacle to the attack which led to the opening goal. Powerful shot from distance on 46 – he took four shots. Still unconvincing and one of the moaners to the referee as Newcastle attacked and scored a second. PA
    No obstacle to the attack which led to the opening goal. Powerful shot from distance on 46 – he took four shots. Still unconvincing and one of the moaners to the referee as Newcastle attacked and scor
  • Booked – as usual – this time after a careless barge on 13 minutes. Fortunate there was no VAR as he avoided a second booking three minutes later. Got back on 22 to stop a Newcastle attack. Just 34 touches in 64 minutes. AP
    Hannibal Mejbri 3/10
    Booked – as usual – this time after a careless barge on 13 minutes. Fortunate there was no VAR as he avoided a second booking three minutes later. Got back on 22 to stop a Newcastle attack. Just 34 touches in 64 minutes. AP
    Booked – as usual – this time after a careless barge on 13 minutes. Fortunate there was no VAR as he avoided a second booking three minutes later. Got back on 22 to stop a Newcastle attack. Just 34 to
  • Dispossessed to cheers from the huge travelling crowd. One-footed as ever, made a nice combination with Martial on 56 before aiming his shot towards Gorse Hill, one mile away. AP
    Antony 4/10
    Dispossessed to cheers from the huge travelling crowd. One-footed as ever, made a nice combination with Martial on 56 before aiming his shot towards Gorse Hill, one mile away. AP
    Dispossessed to cheers from the huge travelling crowd. One-footed as ever, made a nice combination with Martial on 56 before aiming his shot towards Gorse Hill, one mile away. AP
  • No. AP
    Anthony Martial 3/10
    No. AP
    No. AP
  • Struggled with his duels, losing possession led to Newcastle’s opener. Dangerous ball to Mount two minutes later. Getty Images
    Alejandro Garnacho 4/10
    Struggled with his duels, losing possession led to Newcastle’s opener. Dangerous ball to Mount two minutes later. Getty Images
    Struggled with his duels, losing possession led to Newcastle’s opener. Dangerous ball to Mount two minutes later. Getty Images
  • SUBS: (Dalot 45') Brought urgency down the right. It’s good that he’s back. Getty Images
    Aaron Wan Bissaka 5/10
    SUBS: (Dalot 45') Brought urgency down the right. It’s good that he’s back. Getty Images
    SUBS: (Dalot 45') Brought urgency down the right. It’s good that he’s back. Getty Images
  • (Casemiro 45') Briefly brought energy. Dispossessed by Joelinton in the run-up to the third. Has done little to show he’s even close to being at the level expected at Manchester United. Getty Images
    Sofyan Amrabat 4/10
    (Casemiro 45') Briefly brought energy. Dispossessed by Joelinton in the run-up to the third. Has done little to show he’s even close to being at the level expected at Manchester United. Getty Images
    (Casemiro 45') Briefly brought energy. Dispossessed by Joelinton in the run-up to the third. Has done little to show he’s even close to being at the level expected at Manchester United. Getty Images
  • (Martial 64') He must be wondering what he’s walked into. AP
    Rasmus Hojlund 5/10
    (Martial 64') He must be wondering what he’s walked into. AP
    (Martial 64') He must be wondering what he’s walked into. AP
  • (Garnacho 64') Nothing. Getty Images
    Marcus Rashford 5/10
    (Garnacho 64') Nothing. Getty Images
    (Garnacho 64') Nothing. Getty Images
  • (Mejbri 64') Nothing. PA
    Bruno Fernandes 4/10
    (Mejbri 64') Nothing. PA
    (Mejbri 64') Nothing. PA
  • NEWCASTLE PLAYER RATINGS: Outside of a few necessary saves, it was a quiet night for Dubravka as he was rarely tested in a substantial way. Getty Images
    Martin Dubravka 8/10
    NEWCASTLE PLAYER RATINGS: Outside of a few necessary saves, it was a quiet night for Dubravka as he was rarely tested in a substantial way. Getty Images
    NEWCASTLE PLAYER RATINGS: Outside of a few necessary saves, it was a quiet night for Dubravka as he was rarely tested in a substantial way. Getty Images
  • It was a short night for Targett as a serious-looking hamstring injury saw him depart after just a few minutes of action. PA
    Matt Targett N/A
    It was a short night for Targett as a serious-looking hamstring injury saw him depart after just a few minutes of action. PA
    It was a short night for Targett as a serious-looking hamstring injury saw him depart after just a few minutes of action. PA
  • One of Dummett’s biggest strengths is his aerial ability, and he was as efficient as ever in that and every other department. Reuters
    Paul Dummett 8/10
    One of Dummett’s biggest strengths is his aerial ability, and he was as efficient as ever in that and every other department. Reuters
    One of Dummett’s biggest strengths is his aerial ability, and he was as efficient as ever in that and every other department. Reuters
  • The Swede grew into the match after a nervy start and imposed himself on Manchester United’s forwards with some crucial interceptions. AFP
    Emil Krafth 8/10
    The Swede grew into the match after a nervy start and imposed himself on Manchester United’s forwards with some crucial interceptions. AFP
    The Swede grew into the match after a nervy start and imposed himself on Manchester United’s forwards with some crucial interceptions. AFP
  • Between keeping Garnacho quiet all night and his phenomenal assist for the opener, this was one to remember for the right-back. Looked every bit Kieran Trippier's long-term successor Getty Images
    Tino Livramento 9/10
    Between keeping Garnacho quiet all night and his phenomenal assist for the opener, this was one to remember for the right-back. Looked every bit Kieran Trippier's long-term successor Getty Images
    Between keeping Garnacho quiet all night and his phenomenal assist for the opener, this was one to remember for the right-back. Looked every bit Kieran Trippier's long-term successor Getty Images
  • The teenage ful-back looked confident at every turn, distributed the ball with ease and slotted in the third goal like a seasoned veteran. AFP
    Lewis Hall 9/10
    The teenage ful-back looked confident at every turn, distributed the ball with ease and slotted in the third goal like a seasoned veteran. AFP
    The teenage ful-back looked confident at every turn, distributed the ball with ease and slotted in the third goal like a seasoned veteran. AFP
  • The local midfielder was as focused as ever on a night in which he more than lived up to the title of captain with a largely mistake-free outing. Reuters
    Sean Longstaff 8/10
    The local midfielder was as focused as ever on a night in which he more than lived up to the title of captain with a largely mistake-free outing. Reuters
    The local midfielder was as focused as ever on a night in which he more than lived up to the title of captain with a largely mistake-free outing. Reuters
  • This was a masterclass from Willock, including several great runs, a big helping hand in the second goal and a cracking finish for the third. AFP
    Joe Willock 9/10
    This was a masterclass from Willock, including several great runs, a big helping hand in the second goal and a cracking finish for the third. AFP
    This was a masterclass from Willock, including several great runs, a big helping hand in the second goal and a cracking finish for the third. AFP
  • While he was marked out of the game in the early stages, the 22-year-old winger battled hard and found his own once he started dropping deeper. Reuters
    Anthony Gordon 7/10
    While he was marked out of the game in the early stages, the 22-year-old winger battled hard and found his own once he started dropping deeper. Reuters
    While he was marked out of the game in the early stages, the 22-year-old winger battled hard and found his own once he started dropping deeper. Reuters
  • The Brazilian midfielder was alert, defensively sound, and produced the all-important tackle that started the move for Newcastle's third goal. Getty Images
    Joelinton 8/10
    The Brazilian midfielder was alert, defensively sound, and produced the all-important tackle that started the move for Newcastle's third goal. Getty Images
    The Brazilian midfielder was alert, defensively sound, and produced the all-important tackle that started the move for Newcastle's third goal. Getty Images
  • His work in the final third may not have been as good as it has been in the past, but he still did a solid job of protecting the ball in possession. AP
    Matt Ritchie 7/10
    His work in the final third may not have been as good as it has been in the past, but he still did a solid job of protecting the ball in possession. AP
    His work in the final third may not have been as good as it has been in the past, but he still did a solid job of protecting the ball in possession. AP
  • SUBS: (Targett 5') The forward showed great pace, determination and end product with a goal and a notable role in the second. PA
    Miguel Almiron 8/10
    SUBS: (Targett 5') The forward showed great pace, determination and end product with a goal and a notable role in the second. PA
    SUBS: (Targett 5') The forward showed great pace, determination and end product with a goal and a notable role in the second. PA
  • (Willock 64') The Brazilian midfielder's physicality was on full display as he helped Newcastle over the finish line. Reuters
    Bruno Guimaraes 6/10
    (Willock 64') The Brazilian midfielder's physicality was on full display as he helped Newcastle over the finish line. Reuters
    (Willock 64') The Brazilian midfielder's physicality was on full display as he helped Newcastle over the finish line. Reuters
  • (Gordon 64') The England striker at his usual harrying best, chasing down chances at every available opportunity. Reuters
    Callum Wilson 6/10
    (Gordon 64') The England striker at his usual harrying best, chasing down chances at every available opportunity. Reuters
    (Gordon 64') The England striker at his usual harrying best, chasing down chances at every available opportunity. Reuters
  • (Hall 74') The defender did his job in protecting the lead after the hard work was done by his colleagues at the back. AFP
    Dan Burn, N/A
    (Hall 74') The defender did his job in protecting the lead after the hard work was done by his colleagues at the back. AFP
    (Hall 74') The defender did his job in protecting the lead after the hard work was done by his colleagues at the back. AFP
  • (Ritchie 75') It was a short but sweet cameo from the England international that included a few of his trademark deliveries. PA
    Kieran Trippier N/A
    (Ritchie 75') It was a short but sweet cameo from the England international that included a few of his trademark deliveries. PA
    (Ritchie 75') It was a short but sweet cameo from the England international that included a few of his trademark deliveries. PA

Manchester United v Newcastle player ratings: Casemiro 4, Martial 3; Willock 9, Almiron 8


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Manchester United were humbled 3-0 at home by Newcastle United in the League Cup fourth round on Wednesday as their dismal start to the season took a serious turn for the worse.

United manager Erik ten Hag looked shell-shocked as his team were booed off the pitch and the Dutchman is under intense pressure following their 3-0 Premier League defeat by rivals Manchester City at Old Trafford on Sunday.

"We know it is not good enough," Ten Hag told Sky Sports. "We have to take responsibility for it, I have to take responsibility for it. We don't give the performance, I feel sorry for the fans."

In a repeat of this year's final at Wembley, which United won 2-0, Newcastle led 2-0 at halftime thanks to goals by substitute Miguel Almiron and Lewis Hall before extending their lead through Joe Willock to ease into the quarter-finals.

Newcastle took the lead when Almiron scored in the 28th minute after Tino Livramento won the ball and set up the Paraguayan to slot the ball past keeper Andre Onana.

Hall doubled the lead eight minutes later, volleying into the far corner after a poor clearance and the misery continued for the home crowd when Willock sliced through the defence and slotted his shot into the bottom corner around the hour mark.

"I think the spirit of the group just showed in the performance, the togetherness, the unity," Newcastle manager Eddie Howe said.

"This is a really tough place to come and to score the goals we did at the times we did and just the manner of the performance really pleased me."

Manchester United have lost eight of their last 15 games in all competitions, and five of their first 10 at home for the first time since 1930-31. They have lost five of their first 10 Premier League games for the first time ever.

Check out the photo gallery above for the player ratings from Old Trafford. To move on to the next photo, click on the arrows or swipe if using a mobile device.

Company profile

Date started: December 24, 2018

Founders: Omer Gurel, chief executive and co-founder and Edebali Sener, co-founder and chief technology officer

Based: Dubai Media City

Number of employees: 42 (34 in Dubai and a tech team of eight in Ankara, Turkey)

Sector: ConsumerTech and FinTech

Cashflow: Almost $1 million a year

Funding: Series A funding of $2.5m with Series B plans for May 2020

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

Company Profile
Company name: OneOrder

Started: October 2021

Founders: Tamer Amer and Karim Maurice

Based: Cairo, Egypt

Industry: technology, logistics

Investors: A15 and self-funded 

Updated: November 02, 2023, 5:41 AM