• MANCHESTER UNITED 2023/24 SEASON RATINGS: Injuries undoubtedly hit United’s season and they only relented in the final weeks. There were highs - winning the FA Cup - and lows - elimination from the Champions League with one win from six was abysmal and United were so poor to watch for much of the season. If the Dutchman keeps his job – and most fans would like him too - he’s still got a tough one on his hands. PA
    Erik ten Hag 6/10
    MANCHESTER UNITED 2023/24 SEASON RATINGS: Injuries undoubtedly hit United’s season and they only relented in the final weeks. There were highs - winning the FA Cup - and lows - elimination from the Champions League with one win from six was abysmal and United were so poor to watch for much of the season. If the Dutchman keeps his job – and most fans would like him too - he’s still got a tough one on his hands. PA
    MANCHESTER UNITED 2023/24 SEASON RATINGS: Injuries undoubtedly hit United’s season and they only relented in the final weeks. There were highs - winning the FA Cup - and lows - elimination from the Ch
  • A wretched start, a major reason why United went out of the Champions League with only one win from six, but how the Cameroonian turned it around. That was in spite of the players changing in front of him most weeks. 4/10 for the first half of the season, 8/10 for the second. PA
    Andre Onana 7/10
    A wretched start, a major reason why United went out of the Champions League with only one win from six, but how the Cameroonian turned it around. That was in spite of the players changing in front of him most weeks. 4/10 for the first half of the season, 8/10 for the second. PA
    A wretched start, a major reason why United went out of the Champions League with only one win from six, but how the Cameroonian turned it around. That was in spite of the players changing in front of
  • Named club's player’s player of the season, the Portuguese was one of the few players who improved as the team underachieved. Inspired daily by Cristiano Ronaldo, the full-back reckons he’s fitter, more focused and doing everything he can to improve. While his defensive positioning can still raise eyebrows, Dalot is a danger going forward. Getty Images
    Diogo Dalot 8/10
    Named club's player’s player of the season, the Portuguese was one of the few players who improved as the team underachieved. Inspired daily by Cristiano Ronaldo, the full-back reckons he’s fitter, more focused and doing everything he can to improve. While his defensive positioning can still raise eyebrows, Dalot is a danger going forward. Getty Images
    Named club's player’s player of the season, the Portuguese was one of the few players who improved as the team underachieved. Inspired daily by Cristiano Ronaldo, the full-back reckons he’s fitter, mo
  • Managed just 1,180 minutes (Dalot on the opposite flank managed 4,364) because of muscle injuries. He was back in the team when United won 4/4 February league games, then injured for the next one v Fulham – which United lost at home. His absences, and those of his deputy Tyrell Malacia, cost United dearly. (* indicates season badly hit by injury). Getty Images
    Luke Shaw 4/10*
    Managed just 1,180 minutes (Dalot on the opposite flank managed 4,364) because of muscle injuries. He was back in the team when United won 4/4 February league games, then injured for the next one v Fulham – which United lost at home. His absences, and those of his deputy Tyrell Malacia, cost United dearly. (* indicates season badly hit by injury). Getty Images
    Managed just 1,180 minutes (Dalot on the opposite flank managed 4,364) because of muscle injuries. He was back in the team when United won 4/4 February league games, then injured for the next one v Fu
  • A world-class defender on world-class wages who showed his quality in the FA Cup final and left on a high, but injuries, which pockmarked his time at United meant he started only 16 of 38 league games and that’s the issue. Great sides have a stable defence. United’s defence was never close to that in ’23/24. Action Images
    Raphael Varane 6/10
    A world-class defender on world-class wages who showed his quality in the FA Cup final and left on a high, but injuries, which pockmarked his time at United meant he started only 16 of 38 league games and that’s the issue. Great sides have a stable defence. United’s defence was never close to that in ’23/24. Action Images
    A world-class defender on world-class wages who showed his quality in the FA Cup final and left on a high, but injuries, which pockmarked his time at United meant he started only 16 of 38 league games
  • Top defender who, like Varane, proved that in the Cup final where he was disciplined, aggressive, motivated and passed through City’s lines. Yet he suffered from three serious injuries to his foot, knee and calf, which decimated his season. Potential to have a great United career if he stays fit. Getty Images
    Lisandro Martinez 5/10*
    Top defender who, like Varane, proved that in the Cup final where he was disciplined, aggressive, motivated and passed through City’s lines. Yet he suffered from three serious injuries to his foot, knee and calf, which decimated his season. Potential to have a great United career if he stays fit. Getty Images
    Top defender who, like Varane, proved that in the Cup final where he was disciplined, aggressive, motivated and passed through City’s lines. Yet he suffered from three serious injuries to his foot, kn
  • Out of the squad at the start of the season when he was linked with a move away from United, but ended up playing more minutes than any of United’s central defenders, despite having injuries himself. Rightly praised for the way he came through a difficult couple of years. AFP
    Harry Maguire 7/10
    Out of the squad at the start of the season when he was linked with a move away from United, but ended up playing more minutes than any of United’s central defenders, despite having injuries himself. Rightly praised for the way he came through a difficult couple of years. AFP
    Out of the squad at the start of the season when he was linked with a move away from United, but ended up playing more minutes than any of United’s central defenders, despite having injuries himself.
  • Was paid the minimum wage before he signed and when he did he barely expected to feature, yet injuries meant Evans ended up playing 1,593 minutes. Epic under siege at Anfield, devasated to miss Liverpool returning to Old Trafford for the FA Cup quarter-final. Experienced, reads games so well, this lifelong fan would be happy to stay another year. Action Images
    Jonny Evans 8/10
    Was paid the minimum wage before he signed and when he did he barely expected to feature, yet injuries meant Evans ended up playing 1,593 minutes. Epic under siege at Anfield, devasated to miss Liverpool returning to Old Trafford for the FA Cup quarter-final. Experienced, reads games so well, this lifelong fan would be happy to stay another year. Action Images
    Was paid the minimum wage before he signed and when he did he barely expected to feature, yet injuries meant Evans ended up playing 1,593 minutes. Epic under siege at Anfield, devasated to miss Liverp
  • Another central defender beset by injuries, first a groin and then a hamstring, he missed two big chunks of the season where he’d started in 12/15 opening league games. Scored the only goal in a 1-0 win home to Luton. AP
    Victor Lindelof 5/10
    Another central defender beset by injuries, first a groin and then a hamstring, he missed two big chunks of the season where he’d started in 12/15 opening league games. Scored the only goal in a 1-0 win home to Luton. AP
    Another central defender beset by injuries, first a groin and then a hamstring, he missed two big chunks of the season where he’d started in 12/15 opening league games. Scored the only goal in a 1-0 w
  • Missed two significant blocks of the season to injury, but finished by starting the last 10 league games playing either left-back or right-back. Better on the right. A fine defender on his day, which is not often enough. Top game in the FA Cup final. PA
    Aaron Wan-Bissaka 5/10*
    Missed two significant blocks of the season to injury, but finished by starting the last 10 league games playing either left-back or right-back. Better on the right. A fine defender on his day, which is not often enough. Top game in the FA Cup final. PA
    Missed two significant blocks of the season to injury, but finished by starting the last 10 league games playing either left-back or right-back. Better on the right. A fine defender on his day, which
  • Outstanding for the first half-hour in Munich – and that was about as good as it got for the on loan Spaniard who spent the first half of the season at Old Trafford. EPA
    Sergio Reguilon 5/10
    Outstanding for the first half-hour in Munich – and that was about as good as it got for the on loan Spaniard who spent the first half of the season at Old Trafford. EPA
    Outstanding for the first half-hour in Munich – and that was about as good as it got for the on loan Spaniard who spent the first half of the season at Old Trafford. EPA
  • If Bournemouth away was the low point, then several decent home games showed that the youngster can play Premier League football. Injuries meant he got chances, talent should mean he’ll get more. AFP
    Willy Kambwala 6/10
    If Bournemouth away was the low point, then several decent home games showed that the youngster can play Premier League football. Injuries meant he got chances, talent should mean he’ll get more. AFP
    If Bournemouth away was the low point, then several decent home games showed that the youngster can play Premier League football. Injuries meant he got chances, talent should mean he’ll get more. AFP
  • A huge disappointment after last season when he was one of United’s best players. The Brazilian blamed injuries and being asked to play out of position, which he did not shirk. Fans are more circumspect about whether this player, long a world-class performer, has a future at the club. EPA
    Casemiro 5/10*
    A huge disappointment after last season when he was one of United’s best players. The Brazilian blamed injuries and being asked to play out of position, which he did not shirk. Fans are more circumspect about whether this player, long a world-class performer, has a future at the club. EPA
    A huge disappointment after last season when he was one of United’s best players. The Brazilian blamed injuries and being asked to play out of position, which he did not shirk. Fans are more circumspe
  • A revelation of a breakthrough season from the academy graduate from Greater Manchester. He would have played much more had he not been injured pre-season, but his first Premier League start at Everton in November was stunning. It became a cliche that he looked like he’d played hundreds of games for the club at the top level. His winner at Wolves was one of the season’s best moments. AFP
    Kobbie Mainoo 9/10
    A revelation of a breakthrough season from the academy graduate from Greater Manchester. He would have played much more had he not been injured pre-season, but his first Premier League start at Everton in November was stunning. It became a cliche that he looked like he’d played hundreds of games for the club at the top level. His winner at Wolves was one of the season’s best moments. AFP
    A revelation of a breakthrough season from the academy graduate from Greater Manchester. He would have played much more had he not been injured pre-season, but his first Premier League start at Everto
  • A season of regression from the Dane who struggled to get off the bench after a 2-2 home draw against his former club Spurs in January. PA
    Christian Eriksen 5/10
    A season of regression from the Dane who struggled to get off the bench after a 2-2 home draw against his former club Spurs in January. PA
    A season of regression from the Dane who struggled to get off the bench after a 2-2 home draw against his former club Spurs in January. PA
  • Scored 10 goals in a low-scoring team, including key matchwinners. One of the most important starting players in a team that only finished eighth but beat Manchester City to lift the FA Cup. AP
    Scott McTominay 7/10
    Scored 10 goals in a low-scoring team, including key matchwinners. One of the most important starting players in a team that only finished eighth but beat Manchester City to lift the FA Cup. AP
    Scored 10 goals in a low-scoring team, including key matchwinners. One of the most important starting players in a team that only finished eighth but beat Manchester City to lift the FA Cup. AP
  • Arrived late on loan following Mainoo’s injury and he selflessly played out of position when asked – at one point that meant as a left-back, but didn’t convince until the last five weeks of the season when he played his best football in a more pragmatic formation that was tighter off the ball in midfield, including in the FA Cup final. PA
    Sofyan Amrabat 5/10
    Arrived late on loan following Mainoo’s injury and he selflessly played out of position when asked – at one point that meant as a left-back, but didn’t convince until the last five weeks of the season when he played his best football in a more pragmatic formation that was tighter off the ball in midfield, including in the FA Cup final. PA
    Arrived late on loan following Mainoo’s injury and he selflessly played out of position when asked – at one point that meant as a left-back, but didn’t convince until the last five weeks of the season
  • Optimism when he signed from Chelsea, yet he was a big, injury-hit, disappointment in his first season. A late goal back in West London at Brentford brought brief smiles, but he started only five league games. Action Images
    Mason Mount 4/10*
    Optimism when he signed from Chelsea, yet he was a big, injury-hit, disappointment in his first season. A late goal back in West London at Brentford brought brief smiles, but he started only five league games. Action Images
    Optimism when he signed from Chelsea, yet he was a big, injury-hit, disappointment in his first season. A late goal back in West London at Brentford brought brief smiles, but he started only five leag
  • His importance to Manchester United was shown when he was injured for late-season games, particularly at Crystal Palace. The captain scored 15 times and made 13 assists, winning the fans’ player of the year. EPA
    Bruno Fernandes 8/10
    His importance to Manchester United was shown when he was injured for late-season games, particularly at Crystal Palace. The captain scored 15 times and made 13 assists, winning the fans’ player of the year. EPA
    His importance to Manchester United was shown when he was injured for late-season games, particularly at Crystal Palace. The captain scored 15 times and made 13 assists, winning the fans’ player of th
  • Encouraging cameos for the young wide man, notably against Liverpool where he got the winner in an FA Cup match. That was the highlight of United’s season until the FA Cup final. Showed his skills against Newcastle in the final home game, too. Will hope for more minutes next season. Getty Images
    Amad Diallo 6/10
    Encouraging cameos for the young wide man, notably against Liverpool where he got the winner in an FA Cup match. That was the highlight of United’s season until the FA Cup final. Showed his skills against Newcastle in the final home game, too. Will hope for more minutes next season. Getty Images
    Encouraging cameos for the young wide man, notably against Liverpool where he got the winner in an FA Cup match. That was the highlight of United’s season until the FA Cup final. Showed his skills aga
  • Disappointing, especially given his huge fee. Best player on the pitch at Chelsea away and did well against Liverpool when he scored the key cup equaliser, but that’s nowhere near enough. EPA
    Antony 5/10
    Disappointing, especially given his huge fee. Best player on the pitch at Chelsea away and did well against Liverpool when he scored the key cup equaliser, but that’s nowhere near enough. EPA
    Disappointing, especially given his huge fee. Best player on the pitch at Chelsea away and did well against Liverpool when he scored the key cup equaliser, but that’s nowhere near enough. EPA
  • What a season for the young winger. His overhead kick goal at Everton was the best of the season in the entire league, he played week in, week out - 50 times in total, with 39 consecutive starts - and seldom failed to get fans off their seats when he got the ball. Scored a creditable 10 goals. AFP
    Alejandro Garnacho 8/10
    What a season for the young winger. His overhead kick goal at Everton was the best of the season in the entire league, he played week in, week out - 50 times in total, with 39 consecutive starts - and seldom failed to get fans off their seats when he got the ball. Scored a creditable 10 goals. AFP
    What a season for the young winger. His overhead kick goal at Everton was the best of the season in the entire league, he played week in, week out - 50 times in total, with 39 consecutive starts - and
  • Poor, by his standards. He scored 30 times last season and only eight this. Fans finally lost patience with him after his off-field indiscipline, yet he remains on a long and large contract. Excellent in the cup final. Reuters
    Marcus Rashford 5/10
    Poor, by his standards. He scored 30 times last season and only eight this. Fans finally lost patience with him after his off-field indiscipline, yet he remains on a long and large contract. Excellent in the cup final. Reuters
    Poor, by his standards. He scored 30 times last season and only eight this. Fans finally lost patience with him after his off-field indiscipline, yet he remains on a long and large contract. Excellent
  • A complete drain on United’s wage bill, he left the club after nine years this week. He didn’t ask to be injured, but United really needed help up front. PA
    Anthony Martial 2/10*
    A complete drain on United’s wage bill, he left the club after nine years this week. He didn’t ask to be injured, but United really needed help up front. PA
    A complete drain on United’s wage bill, he left the club after nine years this week. He didn’t ask to be injured, but United really needed help up front. PA
  • Sixteen goals in his first season in English football is impressive for a young striker. He had weeks and even months where he had little service, but his attitude remained first-class and he’ll surely improve with more support, experience and confidence. Getty Images
    Rasmus Hojlund 7/10
    Sixteen goals in his first season in English football is impressive for a young striker. He had weeks and even months where he had little service, but his attitude remained first-class and he’ll surely improve with more support, experience and confidence. Getty Images
    Sixteen goals in his first season in English football is impressive for a young striker. He had weeks and even months where he had little service, but his attitude remained first-class and he’ll surel

Sport

Football

Man United 2023/24 season review and player ratings: Mainoo 9, Fernandes 8, Rashford 5

The Red Devils endure worst ever Premier League season but defeat Manchester City to win FA Cup final

Andy Mitten
Andy Mitten

May 29, 2024

  • English
  • Arabic

Season synopsis

Premier League final position: 8th

Champions League: Eliminated in the group stage, with one win from six.

FA Cup: Winners, defeating Manchester City in the final.

League Cup: Fourth round, knocked out by Newcastle United.

Performance of the season

Manchester City 1 Manchester United 2: Tactically perfect against an opponent considered close to footballing perfection. Every selection made by Erik ten Hag – including some huge calls such as Sofyan Amrabat over Casemiro – worked. They were all helped by the 4-2-2-2 (or 4-2-4) tactics, which were defending in smaller zones and spaces and not exposing substandard or not fully fit players.

That meant that Raphael Varane, Lisandro Martinez, Amrabat and Marcus Rashford were all protected by the tactics – they would have struggled had United been asked to press all over the pitch. United went in hard with this strategy, and it worked like a dream with every player excelling.

Worst performance of the season

Crystal Palace 4 Manchester United 0: Just awful, from start to finish. United were loaded with injuries and had to play midfielder Casemiro as a central defender alongside Evans, who’d only been back in training for two days after five weeks out. The United side struggled against Palace’s direct and physical style and were 2-0 down at half time, a deficit which had doubled by the 66th minute.

The travelling fans, however, saved their best performance of the season for the night at a hard to reach Selhurst Park, singing long after the final whistle in support of their club.

  • Christian Eriksen, Alejandro Garnacho, and Jonny Evans applaud the fans after Manchester United's 4-0 defeat to Crystal Palace at Selhurst Park in London on May 6, 2024. PA
    Christian Eriksen, Alejandro Garnacho, and Jonny Evans applaud the fans after Manchester United's 4-0 defeat to Crystal Palace at Selhurst Park in London on May 6, 2024. PA
  • Manchester United players react to Jean-Philippe Mateta scoring Crystal Palace's second goal. Reuters
    Manchester United players react to Jean-Philippe Mateta scoring Crystal Palace's second goal. Reuters
  • Casemiro was deployed in central defence and struggled badly against Crystal Palace. PA
    Casemiro was deployed in central defence and struggled badly against Crystal Palace. PA
  • Erik ten Hag attempts to rouse his Manchester United players during the defeat to Crystal Palace. AFP
    Erik ten Hag attempts to rouse his Manchester United players during the defeat to Crystal Palace. AFP
  • Michael Olise celebrates with teammates after scoring Crystal Palace's fourth goal, and his second, against Manchester United. PA
    Michael Olise celebrates with teammates after scoring Crystal Palace's fourth goal, and his second, against Manchester United. PA
  • Michael Olise opened the scoring for Crystal Palace against Manchester United. PA
    Michael Olise opened the scoring for Crystal Palace against Manchester United. PA
  • Tyrick Mitchell and Jean-Philippe Mateta were both on the scoresheet in Crystal Palace's 4-0 win over Manchester United. AFP
    Tyrick Mitchell and Jean-Philippe Mateta were both on the scoresheet in Crystal Palace's 4-0 win over Manchester United. AFP
  • Jean-Philippe Mateta starts to celebrate after scoring Crystal Palace's second goal. AP
    Jean-Philippe Mateta starts to celebrate after scoring Crystal Palace's second goal. AP
  • Tyrick Mitchell starts to celebrate after scoring to give Crystal Palace a 3-0 lead. AFP
    Tyrick Mitchell starts to celebrate after scoring to give Crystal Palace a 3-0 lead. AFP
  • Manchester United manager Erik ten Hag walks on the pitch at the end of the defeat to Crystal Palace. AP
    Manchester United manager Erik ten Hag walks on the pitch at the end of the defeat to Crystal Palace. AP

Thriller of season

Manchester United 4 Liverpool 3: Liverpool were clear favourites to come to Old Trafford and knock Erik ten Hag’s side out of the FA Cup. Liverpool still had a chance of a treble. Yet United took the lead before the scoring went 1-0, 1-1, 1-2, 2-2 (Antony in the 87th minute), 2-3 (Harvey Elliot, and how 9,000 travelling fans loved it), 3-3 before Amad Diallo scored a 102nd minute winner.

“We didn’t really get control of the game, so the manager told us to be more aggressive,” said Harry Maguire afterwards. He put on an attacker and basically said, ‘Go man for man.’ I was up against the striker, full-backs against the wingers, man for man all over the pitch. It worked. It enabled us to get a bit higher up the pitch, put a bit more pressure on, because there was a period in the second half when I felt like we were letting the game drift away a little. Credit to the manager to see and recognise that.”

When Jurgen Klopp had calmed down after the game, he was quite magnanimous.

“We go 3-2 up, all good,” said the German. “Then they score, 3-3, 4-3. Come on, easily can accept that, congratulations to United, they fought extremely hard as well. That’s how it is … ”

The reaction of United’s players to Amad scoring the winner was joyous for several reasons. On one level, the obvious one – a last minute extra time winner in front of the Stretford End to make it 4-3 against Liverpool was the best moment of the season so far. But they were also delighted for Amad who’d had a difficult journey to Manchester and who felt he deserved more chances this season. After his winner against Liverpool, he’d get them.

Player of season

Diogo Dalot: The bar was set low by Manchester United’s previously high standards, but Dalot, 25, played 50 times for United in season 2023-24 and just staying fit was a big plus. And he usually played well. Diogo is quick, his strength and endurance has improved. He’s strong. He’s developed into a strong, multifaceted asset.

He’s sociable and connects with everyone in the squad. His English is excellent to bond with the English lads, but he gets on really well with the Portuguese and Spanish speakers. Cristiano Ronaldo had a big impact on him. Diogo was on awe of Cristiano, but in a good way to learn how to be a top footballer and they’re now friends.

Goal of season

Alejandro Garnacho v Everton: It’s November 2023 and Manchester United are under serious pressure as they travel to Everton who having been docked 10 points, need a win. Garnacho starts while a Youth cup teammate, Kobbie Mainoo, makes his Premier League debut. Goodison Park is febrile, fans protest with red cards calling the Premier League corrupt.

They are silenced minutes into the game by Garnacho’s overhead free-kick which sails into the Park End goal. It’s wondrous, a rare high in a season of lows and 3,000 Reds in the Bullens Road break out into ‘Viva Garnacho’ – to the tune of his hero ‘Viva Ronaldo’.

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

Q&A with Dash Berlin

Welcome back. What was it like to return to RAK and to play for fans out here again?
It’s an amazing feeling to be back in the passionate UAE again. Seeing the fans having a great time that is what it’s all about.

You're currently touring the globe as part of your Legends of the Feels Tour. How important is it to you to include the Middle East in the schedule?
The tour is doing really well and is extensive and intensive at the same time travelling all over the globe. My Middle Eastern fans are very dear to me, it’s good to be back.

You mix tracks that people know and love, but you also have a visually impressive set too (graphics etc). Is that the secret recipe to Dash Berlin's live gigs?
People enjoying the combination of the music and visuals are the key factor in the success of the Legends Of The Feel tour 2018.

Have you had some time to explore Ras al Khaimah too? If so, what have you been up to?
Coming fresh out of Las Vegas where I continue my 7th annual year DJ residency at Marquee, I decided it was a perfect moment to catch some sun rays and enjoy the warm hospitality of Bab Al Bahr.

 

While you're here
'Gold'

Director:Anthony Hayes

Stars:Zaf Efron, Anthony Hayes

Rating:3/5

Specs

Engine: 51.5kW electric motor

Range: 400km

Power: 134bhp

Torque: 175Nm

Price: From Dh98,800

Available: Now

Dhadak

Director: Shashank Khaitan

Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana

Stars: 3

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.
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

A new relationship with the old country

Treaty of Friendship between the United Kingdom of Great Britain and Northern Ireland and the United Arab Emirates

The United kingdom of Great Britain and Northern Ireland and the United Arab Emirates; Considering that the United Arab Emirates has assumed full responsibility as a sovereign and independent State; Determined that the long-standing and traditional relations of close friendship and cooperation between their peoples shall continue; Desiring to give expression to this intention in the form of a Treaty Friendship; Have agreed as follows:

ARTICLE 1 The relations between the United Kingdom of Great Britain and Northern Ireland and the United Arab Emirates shall be governed by a spirit of close friendship. In recognition of this, the Contracting Parties, conscious of their common interest in the peace and stability of the region, shall: (a) consult together on matters of mutual concern in time of need; (b) settle all their disputes by peaceful means in conformity with the provisions of the Charter of the United Nations.

ARTICLE 2 The Contracting Parties shall encourage education, scientific and cultural cooperation between the two States in accordance with arrangements to be agreed. Such arrangements shall cover among other things: (a) the promotion of mutual understanding of their respective cultures, civilisations and languages, the promotion of contacts among professional bodies, universities and cultural institutions; (c) the encouragement of technical, scientific and cultural exchanges.

ARTICLE 3 The Contracting Parties shall maintain the close relationship already existing between them in the field of trade and commerce. Representatives of the Contracting Parties shall meet from time to time to consider means by which such relations can be further developed and strengthened, including the possibility of concluding treaties or agreements on matters of mutual concern.

ARTICLE 4 This Treaty shall enter into force on today’s date and shall remain in force for a period of ten years. Unless twelve months before the expiry of the said period of ten years either Contracting Party shall have given notice to the other of its intention to terminate the Treaty, this Treaty shall remain in force thereafter until the expiry of twelve months from the date on which notice of such intention is given.

IN WITNESS WHEREOF the undersigned have signed this Treaty.

DONE in duplicate at Dubai the second day of December 1971AD, corresponding to the fifteenth day of Shawwal 1391H, in the English and Arabic languages, both texts being equally authoritative.

Signed

Geoffrey Arthur  Sheikh Zayed

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

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

How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
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
The Indo-Pacific
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On Women's Day
Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

KILLING OF QASSEM SULEIMANI
Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
UAE%20Warriors%2045%20Results
%3Cp%3E%3Cstrong%3E%0DMain%20Event%0D%3A%20Lightweight%20Title%3C%2Fstrong%3E%0D%3Cbr%3EAmru%20Magomedov%20def%20Jakhongir%20Jumaev%20-%20Round%201%20(submission)%0D%3Cbr%3E%3Cstrong%3ECo-Main%20Event%0D%3A%20Bantamweight%3C%2Fstrong%3E%0D%3Cbr%3ERany%20Saadeh%20def%20Genil%20Franciso%20-%20Round%202%20(submission)%0D%3Cbr%3E%3Cstrong%3ECatchweight%20150%20lbs%3C%2Fstrong%3E%0D%3Cbr%3EWalter%20Cogliandro%20def%20Ali%20Al%20Qaisi%20-%20Round%201%20(TKO)%0D%3Cbr%3E%3Cstrong%3EBantamweight%3C%2Fstrong%3E%0D%3Cbr%3ERenat%20Khavalov%20def%20Hikaru%20Yoshino%20-%20Round%202%20(TKO)%0D%3Cbr%3E%3Cstrong%3EFlyweight%3C%2Fstrong%3E%0D%3Cbr%3EVictor%20Nunes%20def%20Nawras%20Abzakh%20-%20Round%201%20(TKO)%0D%3Cbr%3E%3Cstrong%3EFlyweight%3C%2Fstrong%3E%0D%3Cbr%3EYamato%20Fujita%20def%20Sanzhar%20Adilov%20-%20Round%201%20(submission)%0D%3Cbr%3E%3Cstrong%3ELightweight%3C%2Fstrong%3E%0D%3Cbr%3EAbdullo%20Khodzhaev%20def%20Petru%20Buzdugen%20-%20Round%201%20(TKO)%0D%3Cbr%3E%3Cstrong%3ECatchweight%20139%20lbs%3C%2Fstrong%3E%0D%3Cbr%3ERazhabali%20Shaydullaev%20def%20Magomed%20Al-Abdullah%20-%20Round%202%20(submission)%0D%3Cbr%3E%3Cstrong%3EFlyweight%3C%2Fstrong%3E%0D%3Cbr%3ECong%20Wang%20def%20Amena%20Hadaya%20-%20Points%20(unanimous%20decision)%0D%3Cbr%3E%3Cstrong%3EMiddleweight%3C%2Fstrong%3E%0D%3Cbr%3EKhabib%20Nabiev%20def%20Adis%20Taalaybek%20Uulu%20-%20Round%202%20(submission)%0D%3Cbr%3E%3Cstrong%3ELight%20Heavyweight%3C%2Fstrong%3E%0D%3Cbr%3EBartosz%20Szewczyk%20def%20Artem%20Zemlyakov%20-%20Round%202%20(TKO)%3C%2Fp%3E%0A
Three trading apps to try

Sharad Nair recommends three investment apps for UAE residents:

  • For beginners or people who want to start investing with limited capital, Mr Nair suggests eToro. “The low fees and low minimum balance requirements make the platform more accessible,” he says. “The user interface is straightforward to understand and operate, while its social element may help ease beginners into the idea of investing money by looking to a virtual community.”
  • If you’re an experienced investor, and have $10,000 or more to invest, consider Saxo Bank. “Saxo Bank offers a more comprehensive trading platform with advanced features and insight for more experienced users. It offers a more personalised approach to opening and operating an account on their platform,” he says.
  • Finally, StashAway could work for those who want a hands-off approach to their investing. “It removes one of the biggest challenges for novice traders: picking the securities in their portfolio,” Mr Nair says. “A goal-based approach or view towards investing can help motivate residents who may usually shy away from investment platforms.”
Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions
Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

Torbal Rayeh Wa Jayeh
Starring: Ali El Ghoureir, Khalil El Roumeithy, Mostafa Abo Seria
Stars: 3

COMPANY PROFILE
Name: Almnssa
Started: August 2020
Founder: Areej Selmi
Based: Gaza
Sectors: Internet, e-commerce
Investments: Grants/private funding
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ICC T20 Team of 2021

Jos Buttler, Mohammad Rizwan, Babar Azam, Aiden Markram, Mitchell Marsh, David Miller, Tabraiz Shamsi, Josh Hazlewood, Wanindu Hasaranga, Mustafizur Rahman, Shaheen Afridi

The studios taking part (so far)
  1. Punch
  2. Vogue Fitness 
  3. Sweat
  4. Bodytree Studio
  5. The Hot House
  6. The Room
  7. Inspire Sports (Ladies Only)
  8. Cryo
The%C2%A0specs%20
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2-litre%204-cylinder%20mild%20hybrid%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E7-speed%20S%20tronic%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E265hp%20%2F%20195kW%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20370Nm%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20Dh260%2C000%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20now%3C%2Fp%3E%0A
Company Profile

Name: JustClean

Based: Kuwait with offices in other GCC countries

Launch year: 2016

Number of employees: 130

Sector: online laundry service

Funding: $12.9m from Kuwait-based Faith Capital Holding

While you're here
While you're here
Election pledges on migration

CDU: "Now is the time to control the German borders and enforce strict border rejections" 

SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom" 

While you're here
Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Updated: May 29, 2024, 1:29 PM
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