• BARCELONA RATINGS: Marc-Andre Ter Stegen 6 - Not much to do other than pick a deflected goal and penalty out of the back of the net. getty
    BARCELONA RATINGS: Marc-Andre Ter Stegen 6 - Not much to do other than pick a deflected goal and penalty out of the back of the net. getty
  • Oscar Mingueza 6 - Dealt well with Getafe’s best threat in Kubo down the left-hand side. A heavy challenge in the first half saw the defender eventually withdrawn for Umtiti after carrying a knock into the second half. Getty
    Oscar Mingueza 6 - Dealt well with Getafe’s best threat in Kubo down the left-hand side. A heavy challenge in the first half saw the defender eventually withdrawn for Umtiti after carrying a knock into the second half. Getty
  • Gerard Pique 6 - The veteran defender dealt with everything that came his way when called upon. Withdrawn at half-time as Koeman changed the system. Barcelona missed Pique’s leadership in the second half. Getty
    Gerard Pique 6 - The veteran defender dealt with everything that came his way when called upon. Withdrawn at half-time as Koeman changed the system. Barcelona missed Pique’s leadership in the second half. Getty
  • Clement Lenglet 6 - It could only get better for Lenglet after beginning the game with a yellow card and own goal that the French defender couldn’t do anything about. Unlucky not to get an assist after playing in Frenkie De Jong. Reuters
    Clement Lenglet 6 - It could only get better for Lenglet after beginning the game with a yellow card and own goal that the French defender couldn’t do anything about. Unlucky not to get an assist after playing in Frenkie De Jong. Reuters
  • Jordi Alba 6 - Good runs up the flank linked a number of dangerous attacks but Messi couldn’t convert when Alba cut the ball back. Getafe rarely ventured down the Spain international’s side which meant there wasn’t much defensive work to do for Alba on the night. AP
    Jordi Alba 6 - Good runs up the flank linked a number of dangerous attacks but Messi couldn’t convert when Alba cut the ball back. Getafe rarely ventured down the Spain international’s side which meant there wasn’t much defensive work to do for Alba on the night. AP
  • Sergi Roberto 7 - Kept things ticking as Barcelona transitioned the ball forward and helped out the defence when required. Solid. AP
    Sergi Roberto 7 - Kept things ticking as Barcelona transitioned the ball forward and helped out the defence when required. Solid. AP
  • Sergio Busquets 8 - The experienced midfielder’s passing was on point after a precise ball picked out Messi perfectly to run through on goal and finish. Busquets didn’t put a foot wrong on the night, consistently finding small gaps in the Getafe midfield. Reuters
    Sergio Busquets 8 - The experienced midfielder’s passing was on point after a precise ball picked out Messi perfectly to run through on goal and finish. Busquets didn’t put a foot wrong on the night, consistently finding small gaps in the Getafe midfield. Reuters
  • Frenkie De Jong 6 - The Dutchman made good forward runs but should have gone for goal when on the end of a Lenglet ball over the top. Moved to centre-back in the second half and didn’t look out of place. Getty
    Frenkie De Jong 6 - The Dutchman made good forward runs but should have gone for goal when on the end of a Lenglet ball over the top. Moved to centre-back in the second half and didn’t look out of place. Getty
  • Pedri 6 - Failed to make an impact on the game but didn’t make any glaring mistakes either. Reuters
    Pedri 6 - Failed to make an impact on the game but didn’t make any glaring mistakes either. Reuters
  • Antoine Griezmann 6 - A quiet game for the French forward who couldn’t influence the game before converting a penalty in the final minute. EPA
    Antoine Griezmann 6 - A quiet game for the French forward who couldn’t influence the game before converting a penalty in the final minute. EPA
  • Lionel Messi 9 - A clinical performance from the Argentine. Getafe were warned early on after Messi hit the bar from outside the box and the Barcelona star man made no mistakes as he converted his next two chances. The starman was at the heart of all of Barca’s meaningful attacks on Thursday night. AP
    Lionel Messi 9 - A clinical performance from the Argentine. Getafe were warned early on after Messi hit the bar from outside the box and the Barcelona star man made no mistakes as he converted his next two chances. The starman was at the heart of all of Barca’s meaningful attacks on Thursday night. AP
  • SUBSTITUTES: Ilaix Moriba (Lenglet, 45) 6 - Comfortable on the ball. Ilaix looked to be through after Messi played the 18-year-old in towards goal and the midfielder should have been more selfish. Trincao (Sergi Roberto, 64) 6 - Involved immediately with a couple of Barca attacks but lacked the cutting edge required to convert. EPA
    SUBSTITUTES: Ilaix Moriba (Lenglet, 45) 6 - Comfortable on the ball. Ilaix looked to be through after Messi played the 18-year-old in towards goal and the midfielder should have been more selfish. Trincao (Sergi Roberto, 64) 6 - Involved immediately with a couple of Barca attacks but lacked the cutting edge required to convert. EPA
  • Ronald Araujo (Pique, 45) 6 - Araujo has to be more careful after standing on a Getafe attackers foot to concede a penalty in the 68th minute. The defender soon made amends after heading home from a Messi corner. Samuel Umtiti (Mingueza, 74) N/A - On after Mingueza looked to be struggling with a knock but didn’t have much to deal with. EPA
    Ronald Araujo (Pique, 45) 6 - Araujo has to be more careful after standing on a Getafe attackers foot to concede a penalty in the 68th minute. The defender soon made amends after heading home from a Messi corner. Samuel Umtiti (Mingueza, 74) N/A - On after Mingueza looked to be struggling with a knock but didn’t have much to deal with. EPA

Barcelona player ratings v Getafe: Lionel Messi is brilliant once again


  • English
  • Arabic

Lionel Messi scored twice as Barcelona defeated Getafe 5-2 on Thursday to stay in the hunt for the La Liga title.

Messi gave Barca an early lead but Getafe pulled level with an own goal by Clement Lenglet.

The visitors then conceded a calamitous own goal when Sofian Chakla's backpass deceived keeper David Soria.

Messi extended Barca's lead before halftime to move on to 25 La Liga goals for the 12th season in a row.

But the Catalans slowed down in the second half as Enes Unal converted a penalty in the 69th minute following a VAR review for a foul by Ronald Araujo.

Getafe had a couple of half-chances to level but Uruguayan defender Araujo made amends for his foul on Unal by heading in Messi's corner in the 87th minute to effectively kill the game.

Barca earned a penalty in added time but Messi surrendered the chance to score a hat-trick and handed the ball to Antoine Griezmann who slammed in the spot-kick.

The win took Barca back up to third place on 68 points, five behind leaders Atletico Madrid but with a game in hand.

Player ratings for Barcelona can be seen in the picture gallery above. To view the next image, click on the arrows or swipe if on a mobile device.

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Tips for used car buyers
  • Choose cars with GCC specifications
  • Get a service history for cars less than five years old
  • Don’t go cheap on the inspection
  • Check for oil leaks
  • Do a Google search on the standard problems for your car model
  • Do your due diligence. Get a transfer of ownership done at an official RTA centre
  • Check the vehicle’s condition. You don’t want to buy a car that’s a good deal but ends up costing you Dh10,000 in repairs every month
  • Validate warranty and service contracts with the relevant agency and and make sure they are valid when ownership is transferred
  • If you are planning to sell the car soon, buy one with a good resale value. The two most popular cars in the UAE are black or white in colour and other colours are harder to sell

Tarek Kabrit, chief executive of Seez, and Imad Hammad, chief executive and co-founder of CarSwitch.com

Andor
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ENGLAND SQUAD

Team: 15 Mike Brown, 14 Anthony Watson, 13 Ben Te'o, 12 Owen Farrell, 11 Jonny May, 10 George Ford, 9 Ben Youngs, 1 Mako Vunipola, 2 Dylan Hartley, 3 Dan Cole, 4 Joe Launchbury, 5 Maro Itoje, 6 Courtney Lawes, 7 Chris Robshaw, 8 Sam Simmonds

Replacements 16 Jamie George, 17 Alec Hepburn, 18 Harry Williams, 19 George Kruis, 20 Sam Underhill, 21 Danny Care, 22 Jonathan Joseph, 23 Jack Nowell

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

Ms Yang's top tips for parents new to the UAE
  1. Join parent networks
  2. Look beyond school fees
  3. Keep an open mind
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Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

CHATGPT%20ENTERPRISE%20FEATURES
%3Cp%3E%E2%80%A2%20Enterprise-grade%20security%20and%20privacy%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Unlimited%20higher-speed%20GPT-4%20access%20with%20no%20caps%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Longer%20context%20windows%20for%20processing%20longer%20inputs%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Advanced%20data%20analysis%20capabilities%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Customisation%20options%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Shareable%20chat%20templates%20that%20companies%20can%20use%20to%20collaborate%20and%20build%20common%20workflows%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Analytics%20dashboard%20for%20usage%20insights%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Free%20credits%20to%20use%20OpenAI%20APIs%20to%20extend%20OpenAI%20into%20a%20fully-custom%20solution%20for%20enterprises%3C%2Fp%3E%0A

Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.

Based: Riyadh

Offices: UAE, Vietnam and Germany

Founded: September, 2020

Number of employees: 70

Sector: FinTech, online payment solutions

Funding to date: $116m in two funding rounds  

Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices

Company profile

Name: Thndr

Started: October 2020

Founders: Ahmad Hammouda and Seif Amr

Based: Cairo, Egypt

Sector: FinTech

Initial investment: pre-seed of $800,000

Funding stage: series A; $20 million

Investors: Tiger Global, Beco Capital, Prosus Ventures, Y Combinator, Global Ventures, Abdul Latif Jameel, Endure Capital, 4DX Ventures, Plus VC,  Rabacap and MSA Capital

Cherry

Directed by: Joe and Anthony Russo

Starring: Tom Holland, Ciara Bravo

1/5

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

The Ashes

Results
First Test, Brisbane: Australia won by 10 wickets
Second Test, Adelaide: Australia won by 120 runs
Third Test, Perth: Australia won by an innings and 41 runs
Fourth Test: Melbourne: Drawn
Fifth Test: Australia won by an innings and 123 runs

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Zakat definitions

Zakat: an Arabic word meaning ‘to cleanse’ or ‘purification’.

Nisab: the minimum amount that a Muslim must have before being obliged to pay zakat. Traditionally, the nisab threshold was 87.48 grams of gold, or 612.36 grams of silver. The monetary value of the nisab therefore varies by current prices and currencies.

Zakat Al Mal: the ‘cleansing’ of wealth, as one of the five pillars of Islam; a spiritual duty for all Muslims meeting the ‘nisab’ wealth criteria in a lunar year, to pay 2.5 per cent of their wealth in alms to the deserving and needy.

Zakat Al Fitr: a donation to charity given during Ramadan, before Eid Al Fitr, in the form of food. Every adult Muslim who possesses food in excess of the needs of themselves and their family must pay two qadahs (an old measure just over 2 kilograms) of flour, wheat, barley or rice from each person in a household, as a minimum.

Evacuations to France hit by controversy
  • Over 500 Gazans have been evacuated to France since November 2023
  • Evacuations were paused after a student already in France posted anti-Semitic content and was subsequently expelled to Qatar
  • The Foreign Ministry launched a review to determine how authorities failed to detect the posts before her entry
  • Artists and researchers fall under a programme called Pause that began in 2017
  • It has benefited more than 700 people from 44 countries, including Syria, Turkey, Iran, and Sudan
  • Since the start of the Gaza war, it has also included 45 Gazan beneficiaries
  • Unlike students, they are allowed to bring their families to France

GOLF’S RAHMBO

- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)