• SHEFFIELD UNITED RATINGS: Dean Henderson - 7: Pulled off a superb save to deny Nicolas Pepe in the first half. Reuters
    SHEFFIELD UNITED RATINGS: Dean Henderson - 7: Pulled off a superb save to deny Nicolas Pepe in the first half. Reuters
  • Chris Basham - 5: Gave away a needless penalty and then missed a gilt-edged chance to draw United level. Reuters
    Chris Basham - 5: Gave away a needless penalty and then missed a gilt-edged chance to draw United level. Reuters
  • John Egan - 6: Had a second-half goal chalked off by VAR for offside. Reuters
    John Egan - 6: Had a second-half goal chalked off by VAR for offside. Reuters
  • Jack Robinson - 6: Booked for a foul on Eddie Nketiah that was in keeping with the Blades defender being second best to every ball. Reuters
    Jack Robinson - 6: Booked for a foul on Eddie Nketiah that was in keeping with the Blades defender being second best to every ball. Reuters
  • George Baldock - 6: One of many Sheffield United players struggling to regain his pre-lockdown form. Reuters
    George Baldock - 6: One of many Sheffield United players struggling to regain his pre-lockdown form. Reuters
  • John Lundstram - 6: Snapped at Arsenal heels before departing to a nasty looking injury, EPA
    John Lundstram - 6: Snapped at Arsenal heels before departing to a nasty looking injury, EPA
  • Oliver Norwood - 6: Helped United dominate the second half. Reuters
    Oliver Norwood - 6: Helped United dominate the second half. Reuters
  • John Fleck -7: Feisty midfielder refused to be cowed and took the fight to the Gunners. Reuters
    John Fleck -7: Feisty midfielder refused to be cowed and took the fight to the Gunners. Reuters
  • Enda Stevens - 7: Kept the Arsenal defence on its toes with his crosses and throw-ins from the left. Reuters
    Enda Stevens - 7: Kept the Arsenal defence on its toes with his crosses and throw-ins from the left. Reuters
  • Oliver McBurnie - 7: Striker's height caused the Arsenal defence a few anxious moments. AFP
    Oliver McBurnie - 7: Striker's height caused the Arsenal defence a few anxious moments. AFP
  • David McGoldrick - 7: God loves a trier, and the Sheffield United striker was in the right place to take advantage of shambolic Arsenal defending for the equaliser. AFP
    David McGoldrick - 7: God loves a trier, and the Sheffield United striker was in the right place to take advantage of shambolic Arsenal defending for the equaliser. AFP
  • SUBS: Sander Berge (on for Lundstram, 35') - 6: The usual no-thrills from the Norwegian. Reuters
    SUBS: Sander Berge (on for Lundstram, 35') - 6: The usual no-thrills from the Norwegian. Reuters
  • Kieron Freeman (on for Baldock 62') - 6: Showed some nice touches. Reuters
    Kieron Freeman (on for Baldock 62') - 6: Showed some nice touches. Reuters
  • Billy Sharp (on for Basham 75') - 5: Could have sent Blades through with a late chance. EPA
    Billy Sharp (on for Basham 75') - 5: Could have sent Blades through with a late chance. EPA
  • Emiliano Martinez - 7: Denied Billy Sharp with a smart save that allowed the Gunners to break forward and score a late winner. EPA
    Emiliano Martinez - 7: Denied Billy Sharp with a smart save that allowed the Gunners to break forward and score a late winner. EPA
  • Ainsley Maitland-Niles - 6: Was kept honest in defence by the industry of Enda Stevens. Reuters
    Ainsley Maitland-Niles - 6: Was kept honest in defence by the industry of Enda Stevens. Reuters
  • Shkodran Mustafi - 6: The experienced German made some vital interceptions but part of the problem when it came to defending crosses into the box. EPA
    Shkodran Mustafi - 6: The experienced German made some vital interceptions but part of the problem when it came to defending crosses into the box. EPA
  • David Luiz - 6: A new one-year contract secured for the Brazilian, who put in a reassuring performance before going off injured in the second half. Reuters
    David Luiz - 6: A new one-year contract secured for the Brazilian, who put in a reassuring performance before going off injured in the second half. Reuters
  • Sead Kolasinac - 7: Stuck to his task and combined well with Tierney down Arsenal's left. Reuters
    Sead Kolasinac - 7: Stuck to his task and combined well with Tierney down Arsenal's left. Reuters
  • Granit Xhaka - 7: The Swiss' transformation from fall guy to mainstay this season has been nothing short of remarkabe. Destroyed plenty of United attacks and always looked to release the likes of Pepe into space. AFP
    Granit Xhaka - 7: The Swiss' transformation from fall guy to mainstay this season has been nothing short of remarkabe. Destroyed plenty of United attacks and always looked to release the likes of Pepe into space. AFP
  • Joe Willock: Covered plenty of ground after suffering a head collision with Oliver McBurnie midway through the first half. Reuters
    Joe Willock: Covered plenty of ground after suffering a head collision with Oliver McBurnie midway through the first half. Reuters
  • Kieran Tierney - 7: Was a constant threat as Arsenal enjoyed plenty of success down the Scot's flank. Reuters
    Kieran Tierney - 7: Was a constant threat as Arsenal enjoyed plenty of success down the Scot's flank. Reuters
  • Bukayo Saka - 7: Forward tailed off in the second half after showing glimpses of his potential in the first. EPA
    Bukayo Saka - 7: Forward tailed off in the second half after showing glimpses of his potential in the first. EPA
  • Nicolas Pepe - 8: The Ivorian always looked to cut in from the right flank and could easily have had a hat-trick but for wayward finishing and a fine Henderson save. EPA
    Nicolas Pepe - 8: The Ivorian always looked to cut in from the right flank and could easily have had a hat-trick but for wayward finishing and a fine Henderson save. EPA
  • Alexandre Lacazette - 7: Was unfortunate to be off the field receiving treatment when Pepe converted a penalty the Frenchman had won. Linked well with his two wide forwards before being replaced in the second half. Reuters
    Alexandre Lacazette - 7: Was unfortunate to be off the field receiving treatment when Pepe converted a penalty the Frenchman had won. Linked well with his two wide forwards before being replaced in the second half. Reuters
  • SUBS: Eddie Nketiah (on for Lacazette, 67') - 7: Used his pace to stretch United on the break. Reuters
    SUBS: Eddie Nketiah (on for Lacazette, 67') - 7: Used his pace to stretch United on the break. Reuters
  • Rob Holding (on for Luiz, 54'): 6: Looked more assured than his partner Mustafi but completely misjudged his attempted header for Sheffield United's equaliser. EPA
    Rob Holding (on for Luiz, 54'): 6: Looked more assured than his partner Mustafi but completely misjudged his attempted header for Sheffield United's equaliser. EPA
  • Dani Ceballos (on for Willock, 67') - 8: Superbly taken winner to send Arsenal into a 30th FA Cup semi-final. Reuters
    Dani Ceballos (on for Willock, 67') - 8: Superbly taken winner to send Arsenal into a 30th FA Cup semi-final. Reuters
  • Sokratis (on for Pepe 90+3') - NA: Brought on at the death to ensure Arsenal didn't shoot themselves in the foot again. EPA
    Sokratis (on for Pepe 90+3') - NA: Brought on at the death to ensure Arsenal didn't shoot themselves in the foot again. EPA

Dani Ceballos 8 out of 10, Chris Basham 5: Sheffield United v Arsenal player ratings


Steve Luckings
  • English
  • Arabic

Substitute Daniel Ceballos fired Arsenal into the FA Cup semi-finals with a stoppage-time goal that sealed a 2-1 win over Sheffield United at Bramall Lane.

John Lundstram had an early header ruled out for offside for Sheffield United, who went behind when Chris Basham fouled Alexandre Lacazette in the penalty area and Nicolas Pepe slotted home the penalty in the 23rd minute.

The game looked to be heading for extra time when David McGoldrick equalised in the 87th minute, hooking home a volley after Arsenal failed to clear a corner, but Ceballos popped up to slot home the winner.

The Saga Continues

Wu-Tang Clan

(36 Chambers / Entertainment One)

Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Fasset%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2019%0D%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Mohammad%20Raafi%20Hossain%2C%20Daniel%20Ahmed%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%3C%2Fstrong%3E%20%242.45%20million%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%3C%2Fstrong%3E%2086%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20Pre-series%20B%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Investcorp%2C%20Liberty%20City%20Ventures%2C%20Fatima%20Gobi%20Ventures%2C%20Primal%20Capital%2C%20Wealthwell%20Ventures%2C%20FHS%20Capital%2C%20VN2%20Capital%2C%20local%20family%20offices%3C%2Fp%3E%0A
How to help

Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200

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 
Scores

New Zealand 266 for 9 in 50 overs
Pakistan 219 all out in 47.2 overs 

New Zealand win by 47 runs

How to avoid crypto fraud
  • Use unique usernames and passwords while enabling multi-factor authentication.
  • Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
  • Avoid suspicious social media ads promoting fraudulent schemes.
  • Only invest in crypto projects that you fully understand.
  • Critically assess whether a project’s promises or returns seem too good to be true.
  • Only use reputable platforms that have a track record of strong regulatory compliance.
  • Store funds in hardware wallets as opposed to online exchanges.
The Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

From Europe to the Middle East, economic success brings wealth - and lifestyle diseases

A rise in obesity figures and the need for more public spending is a familiar trend in the developing world as western lifestyles are adopted.

One in five deaths around the world is now caused by bad diet, with obesity the fastest growing global risk. A high body mass index is also the top cause of metabolic diseases relating to death and disability in Kuwait,  Qatar and Oman – and second on the list in Bahrain.

In Britain, heart disease, lung cancer and Alzheimer’s remain among the leading causes of death, and people there are spending more time suffering from health problems.

The UK is expected to spend $421.4 billion on healthcare by 2040, up from $239.3 billion in 2014.

And development assistance for health is talking about the financial aid given to governments to support social, environmental development of developing countries.

 

The specs

Engine: Direct injection 4-cylinder 1.4-litre
Power: 150hp
Torque: 250Nm
Price: From Dh139,000
On sale: Now

65
%3Cp%3E%3Cstrong%3EDirectors%3A%20%3C%2Fstrong%3EScott%20Beck%2C%20Bryan%20Woods%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EAdam%20Driver%2C%20Ariana%20Greenblatt%2C%20Chloe%20Coleman%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2%2F5%3C%2Fp%3E%0A
SPECS
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%206-cylinder%203-litre%2C%20with%20petrol%20and%20diesel%20variants%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E8-speed%20automatic%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20286hp%20(petrol)%2C%20249hp%20(diesel)%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E450Nm%20(petrol)%2C%20550Nm%20(diesel)%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EStarting%20at%20%2469%2C800%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%3C%2Fp%3E%0A
THE BIO:

Favourite holiday destination: Thailand. I go every year and I’m obsessed with the fitness camps there.

Favourite book: Born to Run by Christopher McDougall. It’s an amazing story about barefoot running.

Favourite film: A League of their Own. I used to love watching it in my granny’s house when I was seven.

Personal motto: Believe it and you can achieve it.

Diriyah%20project%20at%20a%20glance
%3Cp%3E-%20Diriyah%E2%80%99s%201.9km%20King%20Salman%20Boulevard%2C%20a%20Parisian%20Champs-Elysees-inspired%20avenue%2C%20is%20scheduled%20for%20completion%20in%202028%3Cbr%3E-%20The%20Royal%20Diriyah%20Opera%20House%20is%20expected%20to%20be%20completed%20in%20four%20years%3Cbr%3E-%20Diriyah%E2%80%99s%20first%20of%2042%20hotels%2C%20the%20Bab%20Samhan%20hotel%2C%20will%20open%20in%20the%20first%20quarter%20of%202024%3Cbr%3E-%20On%20completion%20in%202030%2C%20the%20Diriyah%20project%20is%20forecast%20to%20accommodate%20more%20than%20100%2C000%20people%3Cbr%3E-%20The%20%2463.2%20billion%20Diriyah%20project%20will%20contribute%20%247.2%20billion%20to%20the%20kingdom%E2%80%99s%20GDP%3Cbr%3E-%20It%20will%20create%20more%20than%20178%2C000%20jobs%20and%20aims%20to%20attract%20more%20than%2050%20million%20visits%20a%20year%3Cbr%3E-%20About%202%2C000%20people%20work%20for%20the%20Diriyah%20Company%2C%20with%20more%20than%2086%20per%20cent%20being%20Saudi%20citizens%3Cbr%3E%3C%2Fp%3E%0A
Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

TWISTERS

Director: Lee Isaac Chung

Starring: Glen Powell, Daisy Edgar-Jones, Anthony Ramos

Rating: 2.5/5

What is type-1 diabetes

Type 1 diabetes is a genetic and unavoidable condition, rather than the lifestyle-related type 2 diabetes.

It occurs mostly in people under 40 and a result of the pancreas failing to produce enough insulin to regulate blood sugars.

Too much or too little blood sugar can result in an attack where sufferers lose consciousness in serious cases.

Being overweight or obese increases the chances of developing the more common type 2 diabetes.

Heavily-sugared soft drinks slip through the tax net

Some popular drinks with high levels of sugar and caffeine have slipped through the fizz drink tax loophole, as they are not carbonated or classed as an energy drink.

Arizona Iced Tea with lemon is one of those beverages, with one 240 millilitre serving offering up 23 grams of sugar - about six teaspoons.

A 680ml can of Arizona Iced Tea costs just Dh6.

Most sports drinks sold in supermarkets were found to contain, on average, five teaspoons of sugar in a 500ml bottle.

The biog

Fatima Al Darmaki is an Emirati widow with three children

She has received 46 certificates of appreciation and excellence throughout her career

She won the 'ideal mother' category at the Minister of Interior Awards for Excellence

Her favourite food is Harees, a slow-cooked porridge-like dish made from boiled wheat berries mixed with chicken

Results

5.30pm: Maiden (TB) Dh82,500 (Turf) 1,400m; Winner: Mcmanaman, Sam Hitchcock (jockey), Doug Watson (trainer)

6.05pm: Handicap (TB) Dh87,500 (T) 1,400m; Winner: Bawaasil, Sam Hitchcott, Doug Watson

6.40pm: Handicap (TB) Dh105,000 (Dirt) 1,400m; Winner: Bochart, Fabrice Veron, Satish Seemar

7.15pm: Handicap (TB) Dh105,000 (T) 1,200m; Winner: Mutaraffa, Antonio Fresu, Musabah Al Muhairi

7.50pm: Longines Stakes – Conditions (TB) Dh120,00 (D) 1,900m; Winner: Rare Ninja, Royston Ffrench, Salem bin Ghadayer

8.25pm: Zabeel Trophy – Rated Conditions (TB) Dh120,000 (T) 1,600m; Winner: Alfareeq, Antonio Fresu, Musabah Al Muhairi

9pm: Handicap (TB) Dh105,000 (T) 2,410m; Winner: Good Tidings, Antonio Fresu, Musabah Al Muhairi

9.35pm: Handicap (TB) Dh92,500 (T) 2,000m; Winner: Zorion, Abdul Aziz Al Balushi, Helal Al Alawi

 

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EYango%20Deli%20Tech%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EUAE%0D%3Cbr%3E%3Cstrong%3ELaunch%20year%3A%20%3C%2Fstrong%3E2022%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3ERetail%20SaaS%0D%3Cbr%3E%3Cstrong%3EFunding%3A%20%3C%2Fstrong%3ESelf%20funded%0D%3Cbr%3E%3C%2Fp%3E%0A
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