• AJAX RATINGS: Andre Onana - 5: Had two lucky escapes in the second half, once when he failed to claim a corner against Fabinho and again when charging upfield to contest a ball with Jota. No chance with the goal. AP
    AJAX RATINGS: Andre Onana - 5: Had two lucky escapes in the second half, once when he failed to claim a corner against Fabinho and again when charging upfield to contest a ball with Jota. No chance with the goal. AP
  • Noussair Mazraoui - 4: Not the best night for the right back. Robertson and Mane had plenty of success down his wing. Wasteful in possession. PA
    Noussair Mazraoui - 4: Not the best night for the right back. Robertson and Mane had plenty of success down his wing. Wasteful in possession. PA
  • Perr Schuurs - 6: Nervous against Mane but made the striker work hard. Confident on the ball when stepping out of defence. Made way for Traore in 84th minute. PA
    Perr Schuurs - 6: Nervous against Mane but made the striker work hard. Confident on the ball when stepping out of defence. Made way for Traore in 84th minute. PA
  • Lisandro Martinez - 6: Competent in defence and supplied some useful crosses when Ajax were chasing the game in the second half. AFP
    Lisandro Martinez - 6: Competent in defence and supplied some useful crosses when Ajax were chasing the game in the second half. AFP
  • Nicolas Tagliafico - 4: Was completely unbalanced when he scored the bizarre own goal that separated the teams. Never exerted his authority on the game. AFP
    Nicolas Tagliafico - 4: Was completely unbalanced when he scored the bizarre own goal that separated the teams. Never exerted his authority on the game. AFP
  • Davy Klaassen - 7: Composed and influential. Hit the post with a powerful shot. The former Everton man had a good night until he ran out of energy and was substituted after 74 minutes. EPA
    Davy Klaassen - 7: Composed and influential. Hit the post with a powerful shot. The former Everton man had a good night until he ran out of energy and was substituted after 74 minutes. EPA
  • Daley Blind - 7: Used all of his experience to help counter Liverpool’s threat. Pushed into midfield and was an influential presence. Sacrificed for Huntelaar with six minutes left. PA
    Daley Blind - 7: Used all of his experience to help counter Liverpool’s threat. Pushed into midfield and was an influential presence. Sacrificed for Huntelaar with six minutes left. PA
  • Ryan Gravenberch - 5: Was allowed plenty of space and started well but the 18-year-old’s lack of experience told as the game went on. AFP
    Ryan Gravenberch - 5: Was allowed plenty of space and started well but the 18-year-old’s lack of experience told as the game went on. AFP
  • David Neres – 6: Faded after a bright start but supplied Promes with Ajax’s best chance of the match. Replaced by Labyad after 74 minutes. PA
    David Neres – 6: Faded after a bright start but supplied Promes with Ajax’s best chance of the match. Replaced by Labyad after 74 minutes. PA
  • Dusan Tadic - 6: Worked the channel between Gomez and Robertson effectively and harried the Liverpool defence. Drifted out of the game in the second period. PA
    Dusan Tadic - 6: Worked the channel between Gomez and Robertson effectively and harried the Liverpool defence. Drifted out of the game in the second period. PA
  • Mohammed Kudus - 4: Sustained an ankle injury in the early stages during a challenge with Fabinho and was replaced by Promes after nine minutes. A big loss for Ajax. EPA
    Mohammed Kudus - 4: Sustained an ankle injury in the early stages during a challenge with Fabinho and was replaced by Promes after nine minutes. A big loss for Ajax. EPA
  • SUBS: Quincy Promes - 4: Off the bench earlier that expected when Kudus was injured in the ninth minute. Should have opened the scoring moments before Liverpool took the lead. Disappointing effort. Getty
    SUBS: Quincy Promes - 4: Off the bench earlier that expected when Kudus was injured in the ninth minute. Should have opened the scoring moments before Liverpool took the lead. Disappointing effort. Getty
  • Jurgen Ekkelenkamp – 4: On for Klassen after 74 minutes but had little impact. Lifted an awkward bouncing ball over the bar in the final minute after Adrian’s wayward punch. AP
    Jurgen Ekkelenkamp – 4: On for Klassen after 74 minutes but had little impact. Lifted an awkward bouncing ball over the bar in the final minute after Adrian’s wayward punch. AP
  • Zakaria Labyad - 4: Part of a double substitution with 16 minutes left, replacing Neres. A largely anonymous effort as the anticipated Ajax charge failed to materialise. AP
    Zakaria Labyad - 4: Part of a double substitution with 16 minutes left, replacing Neres. A largely anonymous effort as the anticipated Ajax charge failed to materialise. AP
  • Lassina Traoré - 4: Sent on for Schuurs with six minutes left as Ajax became increasingly desperate. Had one difficult headed chance. AP
    Lassina Traoré - 4: Sent on for Schuurs with six minutes left as Ajax became increasingly desperate. Had one difficult headed chance. AP
  • Klaas Jan Huntelaar - 4: The 37-year-old produced an unsatisfying six-minute cameo when coming on for Blind. Age has caught up with this once-prolific goalscorer. AP
    Klaas Jan Huntelaar - 4: The 37-year-old produced an unsatisfying six-minute cameo when coming on for Blind. Age has caught up with this once-prolific goalscorer. AP
  • LIVERPOOL RATINGS: Adrian - 5: Early mix up with Gomez set the uncertain tone in the Liverpool penalty area. Then allowed Tadic to charge down a clearance. Nervous performance but great reaction save from Promes. Getty
    LIVERPOOL RATINGS: Adrian - 5: Early mix up with Gomez set the uncertain tone in the Liverpool penalty area. Then allowed Tadic to charge down a clearance. Nervous performance but great reaction save from Promes. Getty
  • Trent Alexander-Arnold – 5: Did not produce his usual vibrancy going forward and – understandably - seemed preoccupied with his defensive duties. AFP
    Trent Alexander-Arnold – 5: Did not produce his usual vibrancy going forward and – understandably - seemed preoccupied with his defensive duties. AFP
  • Joe Gomez – 5: Seemed to lack a little confidence. Not the worst of his recent performances but needs to improve his strength and anticipation. PA
    Joe Gomez – 5: Seemed to lack a little confidence. Not the worst of his recent performances but needs to improve his strength and anticipation. PA
  • Fabinho - 8: Tidied up a number of awkward situations in the penalty box. Brilliant clearance off the line capped an assured display. AP
    Fabinho - 8: Tidied up a number of awkward situations in the penalty box. Brilliant clearance off the line capped an assured display. AP
  • Andrew Robertson - 7: Plenty of powerful forward runs and dangerous with the ball at his feet. A constant worry for the Ajax defence. EPA
    Andrew Robertson - 7: Plenty of powerful forward runs and dangerous with the ball at his feet. A constant worry for the Ajax defence. EPA
  • James Milner - 5: Worked hard but frequently off the pace of the game. Booked for a cynical foul on Neres to stop a counter attack. Reuters
    James Milner - 5: Worked hard but frequently off the pace of the game. Booked for a cynical foul on Neres to stop a counter attack. Reuters
  • Georginio Wijnaldum - 5: Occasionally wasteful in possession but plugged the gaps when Ajax had the ball. Was set up with a chance by Jota but lacked composure. PA
    Georginio Wijnaldum - 5: Occasionally wasteful in possession but plugged the gaps when Ajax had the ball. Was set up with a chance by Jota but lacked composure. PA
  • Curtis Jones – 5: It was always going to be a big task for the 19-year-old to influence a game of this magnitude. No surprise when he was replaced by Henderson after half time. PA
    Curtis Jones – 5: It was always going to be a big task for the 19-year-old to influence a game of this magnitude. No surprise when he was replaced by Henderson after half time. PA
  • Mohamed Salah - 5: Had a couple of opportunities but failed to make the most of them. A constant menace to the defence and Ajax were relieved when he was taken off on the hour. PA
    Mohamed Salah - 5: Had a couple of opportunities but failed to make the most of them. A constant menace to the defence and Ajax were relieved when he was taken off on the hour. PA
  • Roberto Firmino - 4: Things are not quite working for the Brazilian at the moment. Lots of effort but looks short of sharpness and confidence. PA
    Roberto Firmino - 4: Things are not quite working for the Brazilian at the moment. Lots of effort but looks short of sharpness and confidence. PA
  • Sadio Mane - 6: The liveliest of Liverpool’s attackers. In a splendid run of form and has the knack of making things happen. His miskick led to the freak goal. EPA
    Sadio Mane - 6: The liveliest of Liverpool’s attackers. In a splendid run of form and has the knack of making things happen. His miskick led to the freak goal. EPA
  • SUBS: Jordan Henderson – 6: Replaced Jones for the second half. His industry and experience helped the team see out the victory. EPA
    SUBS: Jordan Henderson – 6: Replaced Jones for the second half. His industry and experience helped the team see out the victory. EPA
  • Diogo Jota - 7: On for Firmino in Jurgen Klopp’s strange triple substitution on the hour. Not afraid to run at the defence. Superb ball to Wijnaldum late on to create a chance for the Dutchman. AP
    Diogo Jota - 7: On for Firmino in Jurgen Klopp’s strange triple substitution on the hour. Not afraid to run at the defence. Superb ball to Wijnaldum late on to create a chance for the Dutchman. AP
  • Xherdan Shaqiri - 6: Given half an hour of action when Salah was withdrawn. Buzzed around and slipped a nice pass to Minamino to allow the Japanese to shoot in the box. AP
    Xherdan Shaqiri - 6: Given half an hour of action when Salah was withdrawn. Buzzed around and slipped a nice pass to Minamino to allow the Japanese to shoot in the box. AP
  • Takumi Minamino - 6: Took Mane’s place when the entire front unit was replaced after 60 minutes. Showed positive signs and tested Onana with a shot. AP
    Takumi Minamino - 6: Took Mane’s place when the entire front unit was replaced after 60 minutes. Showed positive signs and tested Onana with a shot. AP
  • Rhys Williams - 4: Given four minutes of stoppage time as Milner’s legs faded. Good experience for the 19-year-old who was on loan at Kidderminster Harriers last season. Getty
    Rhys Williams - 4: Given four minutes of stoppage time as Milner’s legs faded. Good experience for the 19-year-old who was on loan at Kidderminster Harriers last season. Getty

Daley Blind 7; Mohamed Salah 5, Roberto Firmino 4, Fabinho 8: Ajax v Liverpool player ratings


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Liverpool manager Jurgen Klopp was delighted with how his untested centre-back pairing of Fabinho and Joe Gomez performed in the 1-0 win over Ajax in their Champions League opener.

A Nicolas Tagliafico 35th-minute own goal decided an untidy match in Amsterdam as only the Reds' second clean sheet in 13 European games as the away team on an opponent's ground proved decisive.

Midfielder Fabinho, in particular, was exceptional filling the hole left by Virgil Van Dijk's long-term knee injury - hooking a Dusan Tadic lob off the goalline to keep the score at 1-0 - but he also had a positive influence on Gomez alongside him.

"Good but even Fabinho can play better," Klopp said on the performance of the Brazil international, whose partnership with Gomez was the 35th centre-back pairing used by the German.

"This combination had not played together so they need to get used to each other, the verbal commands, what you need to say to the midfield.

"Fabinho can play the position, he likes playing it actually. If I asked him to play right-back I don't think he would enjoy it as much.

"I'm not surprised Fabinho plays in the position, otherwise I would have thought about a different solution.

"It was a good performance but there is a lot to improve, that is good. It was absolutely good tonight and we'd like it to carry on.

"We are not dumb enough to think we didn't need a bit of luck as Fabinho needed to make a proper stretch to get that ball from the line and they hit the post.

"A clean sheet is one information but we could have done better. I don't care in the moment as we wanted to win the game and we have done that."

Klopp played down concerns about more injury worries, insisting Sadio Mane had been carrying a dead leg for a couple of days and that was the reason he had an ice pack on after being substituted.

Youngster Curtis Jones' full Champions League debut lasted just 45 minutes but that was because Jordan Henderson was not fit enough to play more than half a game.

"It was not the most easy-on-the-eye performance from both teams, both teams can play much better football," Klopp added.

"Pretty much the medical department made the line-up - and then you have to win the game and that is what the boys did and I think it was pretty much deserved.

"They had their moments but apart from that we were pretty dominant on a difficult pitch.

"It will not be on the front page of our history book but it is an important moment and I am pleased with that."

To see how each player rated, simply swipe through the picture gallery above or click on the arrows.

Going grey? A stylist's advice

If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
“Get professional help – there’s no other way to go around it,” she says. “And don’t just let it grow out because that looks really bad. Put effort into it: properly condition, straighten, get regular trims, make sure it’s glossy.”

6 UNDERGROUND

Director: Michael Bay

Stars: Ryan Reynolds, Adria Arjona, Dave Franco

2.5 / 5 stars

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

Sarfira

Director: Sudha Kongara Prasad

Starring: Akshay Kumar, Radhika Madan, Paresh Rawal 

Rating: 2/5

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