• ARSENAL RATINGS: Bernd Leno - 7, The German put in a decisive performance, saving well from Jarrod Bowen in the second half, showing why he was kept instead of Emiliano Martinez. AP
    ARSENAL RATINGS: Bernd Leno - 7, The German put in a decisive performance, saving well from Jarrod Bowen in the second half, showing why he was kept instead of Emiliano Martinez. AP
  • Rob Holding - 5, His battle with Michail Antonio was an intriguing one, but he lost the Hammers man for his goal. AFP
    Rob Holding - 5, His battle with Michail Antonio was an intriguing one, but he lost the Hammers man for his goal. AFP
  • Gabriel - 7, Showed he can deal with the Premier League’s physicality, providing a solid performance at the heart of Arsenal’s defence. Made some crucial blocks and showed excellent positional awareness to keep the Hammers at bay. Getty
    Gabriel - 7, Showed he can deal with the Premier League’s physicality, providing a solid performance at the heart of Arsenal’s defence. Made some crucial blocks and showed excellent positional awareness to keep the Hammers at bay. Getty
  • Sead Kolasinac - 5, Came in at short notice and struggled at times, though he did have promising moments and offered good support on the left-hand side. EPA
    Sead Kolasinac - 5, Came in at short notice and struggled at times, though he did have promising moments and offered good support on the left-hand side. EPA
  • Hector Bellerin - 7, His duel with Arthur Masuaku was a good one to watch, the Spaniard played some intelligent passes. Getty
    Hector Bellerin - 7, His duel with Arthur Masuaku was a good one to watch, the Spaniard played some intelligent passes. Getty
  • Dani Ceballos - 7, Struggled to control the play for most of the game, though he did improve in the second half after a profligate first 45 minutes. He also had the last laugh when he set up Eddie Nketiah for the winner. EPA
    Dani Ceballos - 7, Struggled to control the play for most of the game, though he did improve in the second half after a profligate first 45 minutes. He also had the last laugh when he set up Eddie Nketiah for the winner. EPA
  • Granit Xhaka - 5, The Swiss midfielder was pressed throughout and some of his passing was very poor, but he didn’t cost his team in the end, even if that did involve a little bit of luck at times. EPA
    Granit Xhaka - 5, The Swiss midfielder was pressed throughout and some of his passing was very poor, but he didn’t cost his team in the end, even if that did involve a little bit of luck at times. EPA
  • Bukayo Saka - 8, Had a say in both of Arsenal’s goals and put in a good defensive shift to help out Kolasinac. A lot of the Gunners’ play went through him. EPA
    Bukayo Saka - 8, Had a say in both of Arsenal’s goals and put in a good defensive shift to help out Kolasinac. A lot of the Gunners’ play went through him. EPA
  • Willian - 5, Struggled to make his mark on the game after starting well and linking with Lacazette, but that was partly down to his teammates not being on his wavelength at times. PA
    Willian - 5, Struggled to make his mark on the game after starting well and linking with Lacazette, but that was partly down to his teammates not being on his wavelength at times. PA
  • Alexandre Lacazette - 8, Sometimes cumbersome in possession, he did link up the play and helped create chances even when Gunners weren’t on top. Ultimately, took his headed goal well. EPA
    Alexandre Lacazette - 8, Sometimes cumbersome in possession, he did link up the play and helped create chances even when Gunners weren’t on top. Ultimately, took his headed goal well. EPA
  • Pierre-Emerick Aubameyang - 7, Was often anonymous, but made his mark on proceedings with a classy assist for Lacazette. AP
    Pierre-Emerick Aubameyang - 7, Was often anonymous, but made his mark on proceedings with a classy assist for Lacazette. AP
  • SUBS: Nicolas Pepe (Willian, 64’) - 5, Made some threatening runs, but his distribution didn’t cause many problems. Reuters
    SUBS: Nicolas Pepe (Willian, 64’) - 5, Made some threatening runs, but his distribution didn’t cause many problems. Reuters
  • Eddie Nketiah (Lacazette, 77’) –7, Didn’t have much of an impact in general play but scored the winner. Job done. PA
    Eddie Nketiah (Lacazette, 77’) –7, Didn’t have much of an impact in general play but scored the winner. Job done. PA
  • David Luiz (Saka, 89’) – N/A, Helped the Gunners see out the game's last few moments.
    David Luiz (Saka, 89’) – N/A, Helped the Gunners see out the game's last few moments.
  • WEST HAM RATINGS: Lukasz Fabianski - 6, Didn’t have a real chance of stopping either of Arsenal’s goals, but had little to do other than pick the ball out of the net. Getty
    WEST HAM RATINGS: Lukasz Fabianski - 6, Didn’t have a real chance of stopping either of Arsenal’s goals, but had little to do other than pick the ball out of the net. Getty
  • Ryan Fredericks - 7, Showed a real attacking threat, assisting Antonio’s goal, and also had a decent game defensively. AFP
    Ryan Fredericks - 7, Showed a real attacking threat, assisting Antonio’s goal, and also had a decent game defensively. AFP
  • Issa Diop - 6, His trailing leg kept Aubameyang onside for the opener, but he showed an improvement from the Newcastle game. EPA
    Issa Diop - 6, His trailing leg kept Aubameyang onside for the opener, but he showed an improvement from the Newcastle game. EPA
  • Angelo Ogbonna - 7, He can feel hard-done-by after this result, having put in a strong defensive performance and generally getting the best of Lacazette. AFP
    Angelo Ogbonna - 7, He can feel hard-done-by after this result, having put in a strong defensive performance and generally getting the best of Lacazette. AFP
  • Aaron Cresswell - 6, Lost his concentration at times and was guilty of losing Lacazette for Arsenal’s second, but he was largely solid, especially in the second half. EPA
    Aaron Cresswell - 6, Lost his concentration at times and was guilty of losing Lacazette for Arsenal’s second, but he was largely solid, especially in the second half. EPA
  • Arthur Masuaku - 7, Used his added attacking license to cause a real threat going forward, this formation definitely suits him. EPA
    Arthur Masuaku - 7, Used his added attacking license to cause a real threat going forward, this formation definitely suits him. EPA
  • Jarrod Bowen - 6, Very busy and played a large role in Antonio’s goal. However, there were times he was a bit too selfish, and he was guilty of playing with his head down. PA
    Jarrod Bowen - 6, Very busy and played a large role in Antonio’s goal. However, there were times he was a bit too selfish, and he was guilty of playing with his head down. PA
  • Tomas Soucek - 7, Was quiet in the first half, but caused an aerial threat in the second and helped Rice largely win the midfield battle. Reuters
    Tomas Soucek - 7, Was quiet in the first half, but caused an aerial threat in the second and helped Rice largely win the midfield battle. Reuters
  • Declan Rice - 7, Really solid performance for large parts of the game, making a series of interventions in the middle, even if he did fail to track Lacazette for the home side’s opener. Reuters
    Declan Rice - 7, Really solid performance for large parts of the game, making a series of interventions in the middle, even if he did fail to track Lacazette for the home side’s opener. Reuters
  • Pablo Fornals - 5, He struggled out wide, rarely impacting in any meaningful way. He looked more dangerous when he drifted inside, which appears to be a more natural position for him. Getty
    Pablo Fornals - 5, He struggled out wide, rarely impacting in any meaningful way. He looked more dangerous when he drifted inside, which appears to be a more natural position for him. Getty
  • Michail Antonio - 8, Put in a spirited performance and was rewarded with a goal and also hit the bar with a header. AP
    Michail Antonio - 8, Put in a spirited performance and was rewarded with a goal and also hit the bar with a header. AP
  • SUBS: Andriy Yarmolenko (Bowen, 83’) - 4, Failed to track Ceballos’ run for the winner and didn’t provide much threat of his own. Getty
    SUBS: Andriy Yarmolenko (Bowen, 83’) - 4, Failed to track Ceballos’ run for the winner and didn’t provide much threat of his own. Getty
  • Sebastien Haller (Fornals, 87) - N/A, Given no time to make an impact, despite having scored twice earlier in the week. Getty
    Sebastien Haller (Fornals, 87) - N/A, Given no time to make an impact, despite having scored twice earlier in the week. Getty
  • Felipe Anderson (Masuaku, 89) – N/A, Tried a backheel that didn’t come off, but, like Haller, didn’t exactly get much of a chance. Getty
    Felipe Anderson (Masuaku, 89) – N/A, Tried a backheel that didn’t come off, but, like Haller, didn’t exactly get much of a chance. Getty

Alexandre Lacazette 8, Willian 5; Pablo Fornals 5 – Arsenal v West Ham player ratings


  • English
  • Arabic

Mikel Arteta admitted Arsenal were lucky to scrape a narrow 2-1 victory over West Ham after Eddie Nketiah came off the bench to score a late winner.

With a fine victory over Fulham last weekend and captain Pierre-Emerick Aubameyang finally signing his new contract, morale was high in the Arsenal camp.

But it took an 85th-minute goal from Nketiah to seal the win after Michail Antonio had cancelled out Alexandre Lacazette's opener on the stroke of half-time.

"We were a little bit lucky for sure but we found a way to win," Arteta said.

"That's the mentality I want. At the end it's three points. There are a lot of things to improve.

"We are still very far from where we want to be. We are still adapting things but it's great to have six points already.

"Between 55 and 65 minutes I could see the team giving up. I tried to lift them up and I saw a different team in the last 20 minutes. We're going to have games like that."

West Ham boss David Moyes felt his side would have been deserving of all three points but singled out video assistant referee decisions that went against the visitors.

There was a tight offside call against Aubameyang for Arsenal's first goal and a potential penalty for handball against Gabriel Magalhaes which was turned down, with Moyes unhappy with the outcomes of both.

"We should have won tonight or at least got a draw," he said.

"Lots of things didn't go for us and we turned off at the last minute which ultimately cost us.

"We are all really disappointed because we feel our performance was good and feel we were let down by decisions.

"Very fine margins on the first goal, then the handball, against Newcastle we had one that wasn't given.

"We aren't going to use them as excuses but we have had a tough night for it tonight.

"It was a massively improved performance from last week (a 2-0 loss at Newcastle), we were good on the ball and more composed.

"We were playing a form team, we are aware of that and I'm disappointed we haven't come away with any points."

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

Baby Driver

Director: Edgar Wright

Starring: Ansel Elgort, Kevin Spacey, Jamie Foxx, Lily James

Three and a half stars

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%3A%3C%2Fstrong%3E%20Eco%20Way%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%20December%202023%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Ivan%20Kroshnyi%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Electric%20vehicles%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Bootstrapped%20with%20undisclosed%20funding.%20Looking%20to%20raise%20funds%20from%20outside%3Cbr%3E%3C%2Fp%3E%0A
The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
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

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

MATCH INFO

Syria v Australia
2018 World Cup qualifying: Asia fourth round play-off first leg
Venue: Hang Jebat Stadium (Malacca, Malayisa)
Kick-off: Thursday, 4.30pm (UAE)
Watch: beIN Sports HD

* Second leg in Australia scheduled for October 10

The Settlers

Director: Louis Theroux

Starring: Daniella Weiss, Ari Abramowitz

Rating: 5/5

Essentials
The flights

Return flights from Dubai to Windhoek, with a combination of Emirates and Air Namibia, cost from US$790 (Dh2,902) via Johannesburg.
The trip
A 10-day self-drive in Namibia staying at a combination of the safari camps mentioned – Okonjima AfriCat, Little Kulala, Desert Rhino/Damaraland, Ongava – costs from $7,000 (Dh25,711) per person, including car hire (Toyota 4x4 or similar), but excluding international flights, with The Luxury Safari Company.
When to go
The cooler winter months, from June to September, are best, especially for game viewing. 

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

THE BIO

Bio Box

Role Model: Sheikh Zayed, God bless his soul

Favorite book: Zayed Biography of the leader

Favorite quote: To be or not to be, that is the question, from William Shakespeare's Hamlet

Favorite food: seafood

Favorite place to travel: Lebanon

Favorite movie: Braveheart

Tearful appearance

Chancellor Rachel Reeves set markets on edge as she appeared visibly distraught in parliament on Wednesday. 

Legislative setbacks for the government have blown a new hole in the budgetary calculations at a time when the deficit is stubbornly large and the economy is struggling to grow. 

She appeared with Keir Starmer on Thursday and the pair embraced, but he had failed to give her his backing as she cried a day earlier.

A spokesman said her upset demeanour was due to a personal matter.

A%20QUIET%20PLACE
%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Lupita%20Nyong'o%2C%20Joseph%20Quinn%2C%20Djimon%20Hounsou%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EMichael%20Sarnoski%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A

 

 

Manchester City 4
Otamendi (52) Sterling (59) Stones (67) Brahim Diaz (81)

Real Madrid 1
Oscar (90)

The biog

Alwyn Stephen says much of his success is a result of taking an educated chance on business decisions.

His advice to anyone starting out in business is to have no fear as life is about taking on challenges.

“If you have the ambition and dream of something, follow that dream, be positive, determined and set goals.

"Nothing and no-one can stop you from succeeding with the right work application, and a little bit of luck along the way.”

Mr Stephen sells his luxury fragrances at selected perfumeries around the UAE, including the House of Niche Boutique in Al Seef.

He relaxes by spending time with his family at home, and enjoying his wife’s India cooking.