• Pervis Estupinan, Georginio Rutter and Kaoru Mitoma of Brighton & Hove Albion celebrate their 3-1 Premier League victory over Manchester United at Old Trafford on January 19, 2025. Getty Images
    Pervis Estupinan, Georginio Rutter and Kaoru Mitoma of Brighton & Hove Albion celebrate their 3-1 Premier League victory over Manchester United at Old Trafford on January 19, 2025. Getty Images
  • Brighton's Georginio Rutter scores their third goal against Manchester United. Action Images
    Brighton's Georginio Rutter scores their third goal against Manchester United. Action Images
  • Manchester United manager Ruben Amorim looks frustrated. PA
    Manchester United manager Ruben Amorim looks frustrated. PA
  • Kaoru Mitoma of Brighton & Hove Albion celebrates scoring his team's second goal with teammate Pervis Estupinan. Getty Images
    Kaoru Mitoma of Brighton & Hove Albion celebrates scoring his team's second goal with teammate Pervis Estupinan. Getty Images
  • Brighton's Kaoru Mitoma celebrates scoring their second goal. PA
    Brighton's Kaoru Mitoma celebrates scoring their second goal. PA
  • Joao Pedro of Brighton & Hove Albion scores a goal, which was later ruled out following a VAR review. Getty Images
    Joao Pedro of Brighton & Hove Albion scores a goal, which was later ruled out following a VAR review. Getty Images
  • Bruno Fernandes of Manchester United scores his team's first goal from the penalty spot. Getty Images
    Bruno Fernandes of Manchester United scores his team's first goal from the penalty spot. Getty Images
  • Yankuba Minteh of Brighton & Hove Albion scores his team's first goal past Andre Onana of Manchester United. Getty Images
    Yankuba Minteh of Brighton & Hove Albion scores his team's first goal past Andre Onana of Manchester United. Getty Images
  • Yankuba Minteh of Brighton celebrates scoring his team's opening goal. Getty Images
    Yankuba Minteh of Brighton celebrates scoring his team's opening goal. Getty Images
  • Yankuba Minteh of Brighton celebrates scoring his team's first goal with teammates Joao Pedro, right, and Danny Welbeck. Getty Images
    Yankuba Minteh of Brighton celebrates scoring his team's first goal with teammates Joao Pedro, right, and Danny Welbeck. Getty Images
  • Former Manchester United manager Sir Alex Ferguson, right, lays a wreath in tribute to the late Denis Law on the pitch at Old Trafford alongside the Scottish great's former teammates Brian Kidd, Paddy Crerand and Alex Stepney. PA
    Former Manchester United manager Sir Alex Ferguson, right, lays a wreath in tribute to the late Denis Law on the pitch at Old Trafford alongside the Scottish great's former teammates Brian Kidd, Paddy Crerand and Alex Stepney. PA
  • Fans at Old Trafford pay tribute to late Manchester United great Denis Law, who died aged 84 on Friday. Getty Images
    Fans at Old Trafford pay tribute to late Manchester United great Denis Law, who died aged 84 on Friday. Getty Images

Man United slump to defeat at home to Brighton as Spurs lose again at Everton


Stuart James
  • English
  • Arabic

Manchester United lost 3-1 to Brighton at Old Trafford as they fell to their sixth home defeat of the season in the Premier League.

It is the highest number of defeats in their opening 12 home games since 1893-94, when they lost seven.

It was also their fourth loss in five Premier League home matches - and 10th from 22 games so far this season - and it leaves Ruben Amorim's side 13th in the table.

The visitors took the lead after just five minutes through Yankuba Minteh before United skipper Bruno Fernandes equalised from the penalty spot on 23 minutes.

But the Seagulls, who had a Joao Pedro effort chalked off by VAR for a foul in the build-up in the 53rd minute, got their noses back in front seven minutes later thanks to Kauro Mitoma.

Then United keeper Andre Onana came sliding out to intercept a cross from Yasin Ayari but spilled the ball for substitute Georginio Rutter to turn the ball into an empty net.

It was hardly the way the home side wanted to mark the passing of club legend Denis Law on Friday. It was also Brighton's sixth win in seven meetings with United. Fabian Hurzeler's side sit in ninth place in the table.

United captain Fernandes told BBC Match of the Day: “We can't concede goals so easily. We need to be more aggressive on the ball because this is the Premier League and the quality is so high.

“You have to be high intensity all the time. We need to be braver on the ball in the final third and between the lines. I need to keep the ball more between the lines and then play from there.

“We can't end up all the time with the ball at our goalkeeper like we do. I believe that it's confidence and bravery to do the right things. We have to be brave to do it again and again. It doesn't matter how much pressure is on you or how difficult it is to play for Manchester United.”

Brighton goalscorer Rutter told Premier League Productions afterwards: “We are happy with three points today. It's good fans here [at Old Trafford], it's hard to play here but today we stayed calm and played with confidence.

"I'm very happy [with my form] but it's about the team, they help me to score every week. It can be hard when a new player comes and you're expected to score straight away but they have been patient with me."

  • Tottenham Hotspur manager Ange Postecoglou reacts during his side's 3-2 defeat against Everton at Goodison Park on Sunday, January 19, 2025. AFP
    Tottenham Hotspur manager Ange Postecoglou reacts during his side's 3-2 defeat against Everton at Goodison Park on Sunday, January 19, 2025. AFP
  • Richarlison of Tottenham Hotspur scores his team's second goal past Jordan Pickford of Everton. Getty Images
    Richarlison of Tottenham Hotspur scores his team's second goal past Jordan Pickford of Everton. Getty Images
  • Dejan Kulusevski of Tottenham Hotspur scores his team's first goal. Getty Images
    Dejan Kulusevski of Tottenham Hotspur scores his team's first goal. Getty Images
  • Archie Gray of Tottenham Hotspur scores a own goal to give Everton a 3-0 lead. Getty Images
    Archie Gray of Tottenham Hotspur scores a own goal to give Everton a 3-0 lead. Getty Images
  • Everton manager David Moyes on the touchline with Spurs boss Ange Postecoglou. Getty Images
    Everton manager David Moyes on the touchline with Spurs boss Ange Postecoglou. Getty Images
  • Everton's players celebrate their third goal, an own goal scored by Tottenham Hotspur's Archie Gray. Action Images
    Everton's players celebrate their third goal, an own goal scored by Tottenham Hotspur's Archie Gray. Action Images
  • Everton's Iliman Ndiaye scores their second goal of the game. PA
    Everton's Iliman Ndiaye scores their second goal of the game. PA
  • Iliman Ndiaye of Everton celebrates scoring his team's second goal with teammates. Getty Images
    Iliman Ndiaye of Everton celebrates scoring his team's second goal with teammates. Getty Images
  • Dominic Calvert-Lewin of Everton scores his team's first goal. Getty Images
    Dominic Calvert-Lewin of Everton scores his team's first goal. Getty Images
  • Everton's Dominic Calvert-Lewin is congratulated by Orel Mangala and Abdoulaye Doucoure after scoring the opening goal. AFP
    Everton's Dominic Calvert-Lewin is congratulated by Orel Mangala and Abdoulaye Doucoure after scoring the opening goal. AFP
  • Pape Matar Sarr and his Tottenham teammates look dejected after Dominic Calvert-Lewin's opener for Everton. Getty Images
    Pape Matar Sarr and his Tottenham teammates look dejected after Dominic Calvert-Lewin's opener for Everton. Getty Images

Tottenham Hotspur manager Ange Postecoglou saw his side slip to a third successive Premier League defeat as they were beaten 3-2 by Everton at Goodison Park.

The Australian coach has now won just five of Spurs' 19 games since November.

Everton, with former manager David Moyes back at the helm, raced into a 3-0 lead thanks to goals from Dominic Calvert-Lewin, Iliman Ndiaye and an own goal by Archie Gray in first-half stoppage time.

Spurs fought back after the break with goals from Dejan Kulusevski after 77 minutes and Richarlison two minutes into added time.

After the game Postecoglou told Sky Sports: “It is a difficult result. We struggled to really get in the game in the first half and that gave Everton momentum. We gave ourselves a mountain to climb but the players certainly tried to claw the game back but we just fell short.

“We had some chances where we probably should have capitalised early on, but in the end it wasn't enough.

“We are pretty stretched. We literally had 11 players fit enough to start the game. We weren't in total control of our organisation and Everton capitalised on that and we paid the price for it. Radu [Dragusin] had to come off because of the deep cut and restructure.

“Second half we had the fair share of the game. We started strongly and I thought Richarlison made a difference and a presence and Mikey Moore gave us something on the left.”

Everton striker Calvert-Lewin said: “I am really pleased. It has been a tough patch for myself. I'm delighted with how we went today, we needed a win for the lads and the club.

“Everything clicked today. You go through periods where you're not hitting the back of net or getting the rub of the green. We were defensively solid and built from that.

“I have been in the Premier League a long time now so it is not my first rodeo.”

Nottingham Forest moved level with Arsenal in second place on 44 points from 22 games after a 3-2 home win against Southampton.

The hosts charged to a 3-0 lead inside 41 minutes after goals from Elliot Anderson, Callum Hudson-Odoi and Chris Wood.

But a fortuitous Jan Bednarek goal got the visitors back into the game before a powerful header by Paul Onuachu made it 3-1 in stoppage time.

Forest goalscorer Anderson, speaking to BBC Match of the Day, said: “We started really bright but made it hard for ourselves in the second half. Ultimately we got the three points and I'm really happy.

“We set out to attack both games with the same mentality. Southampton were really good midweek against Manchester United so we knew it was going to be hard for us. I've been working hard for that and the lads have been telling me to shoot. When I got space I thought I'd just bang it.

“The manager said it's always hard when you've got something to lose. We needed those three points because there are teams creeping up behind us.”

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

The National selections

Al Ain

5pm: Bolereau
5.30pm: Rich And Famous
6pm: Duc De Faust
6.30pm: Al Thoura​​​​​​​
7pm: AF Arrab​​​​​​​
7.30pm: Al Jazi​​​​​​​
8pm: Futoon

Jebel Ali

1.45pm: AF Kal Noor​​​​​​​
2.15pm: Galaxy Road
2.45pm: Dark Thunder
3.15pm: Inverleigh​​​​​​​
3.45pm: Bawaasil​​​​​​​
4.15pm: Initial
4.45pm: Tafaakhor

Marathon results

Men:

 1. Titus Ekiru(KEN) 2:06:13 

2. Alphonce Simbu(TAN) 2:07:50 

3. Reuben Kipyego(KEN) 2:08:25 

4. Abel Kirui(KEN) 2:08:46 

5. Felix Kemutai(KEN) 2:10:48  

Women:

1. Judith Korir(KEN) 2:22:30 

2. Eunice Chumba(BHR) 2:26:01 

3. Immaculate Chemutai(UGA) 2:28:30 

4. Abebech Bekele(ETH) 2:29:43 

5. Aleksandra Morozova(RUS) 2:33:01  

About Takalam

Date started: early 2020

Founders: Khawla Hammad and Inas Abu Shashieh

Based: Abu Dhabi

Sector: HealthTech and wellness

Number of staff: 4

Funding to date: Bootstrapped

German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

THE%20JERSEYS
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THE SPECS

Engine: 1.6-litre turbo

Transmission: six-speed automatic

Power: 165hp

Torque: 240Nm

Price: From Dh89,000 (Enjoy), Dh99,900 (Innovation)

On sale: Now

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

%20Ramez%20Gab%20Min%20El%20Akher
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
Pakistanis%20at%20the%20ILT20%20
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Tips to avoid getting scammed

1) Beware of cheques presented late on Thursday

2) Visit an RTA centre to change registration only after receiving payment

3) Be aware of people asking to test drive the car alone

4) Try not to close the sale at night

5) Don't be rushed into a sale 

6) Call 901 if you see any suspicious behaviour

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
What is dialysis?

Dialysis is a way of cleaning your blood when your kidneys fail and can no longer do the job.

It gets rid of your body's wastes, extra salt and water, and helps to control your blood pressure. The main cause of kidney failure is diabetes and hypertension.

There are two kinds of dialysis — haemodialysis and peritoneal.

In haemodialysis, blood is pumped out of your body to an artificial kidney machine that filter your blood and returns it to your body by tubes.

In peritoneal dialysis, the inside lining of your own belly acts as a natural filter. Wastes are taken out by means of a cleansing fluid which is washed in and out of your belly in cycles.

It isn’t an option for everyone but if eligible, can be done at home by the patient or caregiver. This, as opposed to home haemodialysis, is covered by insurance in the UAE.

At Eternity’s Gate

Director: Julian Schnabel

Starring: Willem Dafoe, Oscar Isaacs, Mads Mikkelsen

Three stars

Citadel: Honey Bunny first episode

Directors: Raj & DK

Stars: Varun Dhawan, Samantha Ruth Prabhu, Kashvi Majmundar, Kay Kay Menon

Rating: 4/5

Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

SPEC%20SHEET%3A%20APPLE%20M3%20MACBOOK%20AIR%20(13%22)
%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Apple%20M3%2C%208-core%20CPU%2C%20up%20to%2010-core%20CPU%2C%2016-core%20Neural%20Engine%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%2013.6-inch%20Liquid%20Retina%2C%202560%20x%201664%2C%20224ppi%2C%20500%20nits%2C%20True%20Tone%2C%20wide%20colour%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208%2F16%2F24GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStorage%3A%3C%2Fstrong%3E%20256%2F512GB%20%2F%201%2F2TB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20Thunderbolt%203%2FUSB-4%20(2)%2C%203.5mm%20audio%2C%20Touch%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%206E%2C%20Bluetooth%205.3%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%2052.6Wh%20lithium-polymer%2C%20up%20to%2018%20hours%2C%20MagSafe%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECamera%3A%3C%2Fstrong%3E%201080p%20FaceTime%20HD%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%20Support%20for%20Apple%20ProRes%2C%20HDR%20with%20Dolby%20Vision%2C%20HDR10%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAudio%3A%3C%2Fstrong%3E%204-speaker%20system%2C%20wide%20stereo%2C%20support%20for%20Dolby%20Atmos%2C%20Spatial%20Audio%20and%20dynamic%20head%20tracking%20(with%20AirPods)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Midnight%2C%20silver%2C%20space%20grey%2C%20starlight%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20MacBook%20Air%2C%2030W%2F35W%20dual-port%2F70w%20power%20adapter%2C%20USB-C-to-MagSafe%20cable%2C%202%20Apple%20stickers%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh4%2C599%3C%2Fp%3E%0A
Updated: January 19, 2025, 5:59 PM