• WEST HAM RATINGS: Lukas Fabianski - 7: Not huge amount to do in first half until saving well from Martial just before break. No chance with ruthless United finishes. EPA
    WEST HAM RATINGS: Lukas Fabianski - 7: Not huge amount to do in first half until saving well from Martial just before break. No chance with ruthless United finishes. EPA
  • Fabian Balbuena - 6: Showed excellent anticipation to break up United attacks and carried the ball out from defence well in first half. Vital tackle deflected Rashford shot wide just before hour mark. Like rest of defence, struggled to cope with United’s attack in second half. Getty
    Fabian Balbuena - 6: Showed excellent anticipation to break up United attacks and carried the ball out from defence well in first half. Vital tackle deflected Rashford shot wide just before hour mark. Like rest of defence, struggled to cope with United’s attack in second half. Getty
  • Angelo Ogbonna - 6: Part of Hammers backline that barely gave Cavani, Martial and Greenwood a kick in first half. But was easily beaten by Greenwood as United attacker set-up Pogba's crucial opening goal. Left for dead again three minutes later as same player produced sublime touch and finish to make it 2-1. EPA
    Angelo Ogbonna - 6: Part of Hammers backline that barely gave Cavani, Martial and Greenwood a kick in first half. But was easily beaten by Greenwood as United attacker set-up Pogba's crucial opening goal. Left for dead again three minutes later as same player produced sublime touch and finish to make it 2-1. EPA
  • Aaron Cresswell - 7: Always a willing runner down the right with one lung-bursting 60-metre sprint in first half that Masuaku decided to ignore. Lovely free-kick late on well saved by Henderson. AFP
    Aaron Cresswell - 7: Always a willing runner down the right with one lung-bursting 60-metre sprint in first half that Masuaku decided to ignore. Lovely free-kick late on well saved by Henderson. AFP
  • Vladimir Coufal - 6: Flashed ball across box just after break, when he should really have went for goal himself, that Bowen couldn’t turn in on the stretch. Found Rashford's pace too hot to handle when United substitute came on. Getty
    Vladimir Coufal - 6: Flashed ball across box just after break, when he should really have went for goal himself, that Bowen couldn’t turn in on the stretch. Found Rashford's pace too hot to handle when United substitute came on. Getty
  • Declan Rice - 7: Breaks down play and distributes so well in the centre of the park. Lovely flick-on header that was heading for the net until poached on line by Soucek. Fantastic determination to chase down and tackle Rashford in full-flow with 15 minutes to go. Long-range effort easily saved by Henderson as Hammers chased game. Reuters
    Declan Rice - 7: Breaks down play and distributes so well in the centre of the park. Lovely flick-on header that was heading for the net until poached on line by Soucek. Fantastic determination to chase down and tackle Rashford in full-flow with 15 minutes to go. Long-range effort easily saved by Henderson as Hammers chased game. Reuters
  • Tomas Soucek - 7: Could have earned early booking for crunching tackle on McTominay. Tapped home from a couple of centimetres after Rice header to open scoring for his second league goal of season. PA
    Tomas Soucek - 7: Could have earned early booking for crunching tackle on McTominay. Tapped home from a couple of centimetres after Rice header to open scoring for his second league goal of season. PA
  • Arthur Masuaku - 6: Good cross from left into box after 15 minutes was wasted by Haller. Failed to take advantage of a couple of excellent Cresswell overlaps. Didn’t offer enough of a threat down left. AFP
    Arthur Masuaku - 6: Good cross from left into box after 15 minutes was wasted by Haller. Failed to take advantage of a couple of excellent Cresswell overlaps. Didn’t offer enough of a threat down left. AFP
  • Jarrod Bowen - 8: Brilliant first half. Cut in from right in first couple of minutes and his deflected shot almost set-up Fornals with quickfire opener. Finished confidently after being put through a few minutes later but was rightly ruled offside. Scintillating wingplay down right to skin Telles followed by excellent ball into middle that Fornals could only head into side netting. Could, and probably should, have made it 2-0 just after half-time but couldn’t finish on the stretch. Ran out of steam in second 45. EPA
    Jarrod Bowen - 8: Brilliant first half. Cut in from right in first couple of minutes and his deflected shot almost set-up Fornals with quickfire opener. Finished confidently after being put through a few minutes later but was rightly ruled offside. Scintillating wingplay down right to skin Telles followed by excellent ball into middle that Fornals could only head into side netting. Could, and probably should, have made it 2-0 just after half-time but couldn’t finish on the stretch. Ran out of steam in second 45. EPA
  • Pablo Fornals - 7: Denied by Henderson with first chance of game. If he’d found Bowen with through ball after 20 minutes, teammate would have been one-on-one with Henderson. Could only head into side netting after great Bowen cross on half-hour mark then prodded shot against post minutes later. PA
    Pablo Fornals - 7: Denied by Henderson with first chance of game. If he’d found Bowen with through ball after 20 minutes, teammate would have been one-on-one with Henderson. Could only head into side netting after great Bowen cross on half-hour mark then prodded shot against post minutes later. PA
  • Sebastien Haller - 6: His pass on the stretch set up Fornals for chance that Spaniard hit against post in first half. Lovely touch followed by cross from left to Bowen on other side of penalty area. Deserved a goal when he rounded Henderson, cut back onto his right foot only to lose his footing and fall over. Disappeared in second half. Reuters
    Sebastien Haller - 6: His pass on the stretch set up Fornals for chance that Spaniard hit against post in first half. Lovely touch followed by cross from left to Bowen on other side of penalty area. Deserved a goal when he rounded Henderson, cut back onto his right foot only to lose his footing and fall over. Disappeared in second half. Reuters
  • Said Benrahma - (On for Fornals 75’) 7: Looked sharp when he came on and curled one delicate chip just over bar with 10 minutes left. AFP
    Said Benrahma - (On for Fornals 75’) 7: Looked sharp when he came on and curled one delicate chip just over bar with 10 minutes left. AFP
  • Manuel Lanzini - (On for Bowen 76’) N/A. AFP
    Manuel Lanzini - (On for Bowen 76’) N/A. AFP
  • Ben Johnson - (On for Coufal 85’) N/A
    Ben Johnson - (On for Coufal 85’) N/A
  • Dean Henderson - 7: First Premier League start and a ropey first half where United struggled to defend corners. Fine, if controversial, pass down the line led to Pogba’s equaliser. Getty
    Dean Henderson - 7: First Premier League start and a ropey first half where United struggled to defend corners. Fine, if controversial, pass down the line led to Pogba’s equaliser. Getty
  • Aaron Wan-Bissaka - 6: Smart pass in United’s first proper attack after 18 minutes. Superb recovery tackle in second half where he showed pace not seen in the stadium since Usain Bolt won gold. Still needs to cross better. Getty
    Aaron Wan-Bissaka - 6: Smart pass in United’s first proper attack after 18 minutes. Superb recovery tackle in second half where he showed pace not seen in the stadium since Usain Bolt won gold. Still needs to cross better. Getty
  • Victor Lindelof - 6: Struggled like the rest in first half as West Ham surged forward on the counter attack, but far better in the second in another confusing, captivating performance. EPA
    Victor Lindelof - 6: Struggled like the rest in first half as West Ham surged forward on the counter attack, but far better in the second in another confusing, captivating performance. EPA
  • Harry Maguire - 6: As slow as the rest in the first half. With his forwards not doing it, desperately tried for an equaliser. It would come from those forwards in the end. PA
    Harry Maguire - 6: As slow as the rest in the first half. With his forwards not doing it, desperately tried for an equaliser. It would come from those forwards in the end. PA
  • Alex Telles - 5: Poor awareness, outclassed by Bowen and his worse game so far in a United shirt. More involved as team surged forward. Getty
    Alex Telles - 5: Poor awareness, outclassed by Bowen and his worse game so far in a United shirt. More involved as team surged forward. Getty
  • Donny van de Beek - 4: Struggled to compete with Rice. Club felt he’d take time to settled physically in Premier League. That was clear at West Ham. Subbed at half time – though any of the outfield players could’ve been. Reuters
    Donny van de Beek - 4: Struggled to compete with Rice. Club felt he’d take time to settled physically in Premier League. That was clear at West Ham. Subbed at half time – though any of the outfield players could’ve been. Reuters
  • Scott McTominay - 6: Poor first half in a midfield three which hadn’t played together before. Shot wide after positive move in second and better with Bruno. Weren’t they all? Getty
    Scott McTominay - 6: Poor first half in a midfield three which hadn’t played together before. Shot wide after positive move in second and better with Bruno. Weren’t they all? Getty
  • Paul Pogba - 6: First start in over a month, except he didn't start playing until his 66th minute goal – a curling world class finish. Loose in possession and as anonymous as the rest until he scored. Different player afterwards. AFP
    Paul Pogba - 6: First start in over a month, except he didn't start playing until his 66th minute goal – a curling world class finish. Loose in possession and as anonymous as the rest until he scored. Different player afterwards. AFP
  • Mason Greenwood - 6: Limited contribution but then outstanding first touch and powerful finish to put United ahead – and get his first PL goal of the season. Youngest player to reach 20 United goals since Norman Whiteside. Wasted a late chance. He can be forgiven. EPA
    Mason Greenwood - 6: Limited contribution but then outstanding first touch and powerful finish to put United ahead – and get his first PL goal of the season. Youngest player to reach 20 United goals since Norman Whiteside. Wasted a late chance. He can be forgiven. EPA
  • Anthony Martial - 4: Shot before half time United’s best moment of first half. But did nothing on his 25th birthday and went off injured. Getty
    Anthony Martial - 4: Shot before half time United’s best moment of first half. But did nothing on his 25th birthday and went off injured. Getty
  • Edinson Cavani - 5: Better movement than the other players, but no service to find him. Taken off at half time with an injury. PA
    Edinson Cavani - 5: Better movement than the other players, but no service to find him. Taken off at half time with an injury. PA
  • SUBS: Marcus Rashford - (On for Cavani 46’) 8: Struck post when he should have made it 3-1, but then dinked in a lovely 77th minute third. Four shots on target, constantly running at West Ham. Made a huge difference. Getty
    SUBS: Marcus Rashford - (On for Cavani 46’) 8: Struck post when he should have made it 3-1, but then dinked in a lovely 77th minute third. Four shots on target, constantly running at West Ham. Made a huge difference. Getty
  • Bruno Fernandes - (On for Van de Beek 46’) 8: The team’s best player, he made a huge impact with his presence, passing and vision. Set up Pogba to put United ahead. AFP
    Bruno Fernandes - (On for Van de Beek 46’) 8: The team’s best player, he made a huge impact with his presence, passing and vision. Set up Pogba to put United ahead. AFP
  • Juan Mata - (On for Martial 62’) 6: Neat interplay, played his part and more effective than the man he replaced. Perfect pass for Rashford goal. Getty
    Juan Mata - (On for Martial 62’) 6: Neat interplay, played his part and more effective than the man he replaced. Perfect pass for Rashford goal. Getty

Declan Rice 7, Jarrod Bowen 8; Paul Pogba 6, Marcus Rashford 8: West Ham v Manchester United player ratings


  • English
  • Arabic

Manchester United roared back to beat West Ham 3-1 on Saturday and climb into the top four of the Premier League as fans returned to the English top-flight for the first time in nine months.

Ole Gunnar Solskjaer's men fell behind at the London Stadium but a three-goal blitz from Paul Pogba, Mason Greenwood and Marcus Rashford turned the tables at the London Stadium.

United, who have won nine successive league games on the road, are now fourth in the table, one point ahead of Manchester City, who earlier cruised past Fulham 2-0.

United, who started with Bruno Fernandes and Rashford on the bench, were second best in the first half and fell behind to a Tomas Soucek goal seven minutes before half-time following a Declan Rice flick-on header.

But, with 2,000 fans inside the ground, Solskjaer threw on Rashford and Fernandes for the start of the second half and United were a changed side.

Pogba equalised in the 65th minute with a superb strike from distance and minutes later United were ahead, Greenwood turning and firing home in the area.

Rashford struck a post as United looked to extend their lead, and it was the England striker who made it 3-1, 12 minutes from time.

After the match, Solskjaer said: "Football is up and down. First half we struggled to keep up with their counter attack and set plays.

"We gave the ball away too often. Poor first half, second half of course the goal changes the mood, the first one. Great goal by Paul.

At the moment we know there are things we need to improve on, some simple passes in the first half but the second half that quality came back and all three goals were exceptional."

Pogba's excellent finish from outside the box eventually stood following a VAR review to check whether goalkeeper Dean Henderson's long clearance to Rashford had curled out of play and then back in.

Hammers manager David Moyes was unhappy at the decision. "I think we played really well in patches. It we get the second goal it changes the game," he said. "Then we got a decision that went against us. But when you get disappointments you need to recover quickly.

"The ball was over my head. I had the best view. It wad definitely over the line. The players all knew. That really changes the game."

To see the player ratings from the London Stadium, move through the photos, click on the arrows or if using a mobile device, simply swipe.

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The biog

Name: Dhabia Khalifa AlQubaisi

Age: 23

How she spends spare time: Playing with cats at the clinic and feeding them

Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need

Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman

Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs 

Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing

Turkish Ladies

Various artists, Sony Music Turkey 

SERIE A FIXTURES

Saturday (All UAE kick-off times)

Cagliari v AC Milan (6pm)

Lazio v Napoli (9pm)

Inter Milan v Atalanta (11.45pm)

Sunday

Udinese v Sassuolo (3.30pm)

Sampdoria v Brescia (6pm)

Fiorentina v SPAL (6pm)

Torino v Bologna (6pm)

Verona v Genoa (9pm)

Roma V Juventus (11.45pm)

Parma v Lecce (11.45pm)

 

 

Teams

Punjabi Legends Owners: Inzamam-ul-Haq and Intizar-ul-Haq; Key player: Misbah-ul-Haq

Pakhtoons Owners: Habib Khan and Tajuddin Khan; Key player: Shahid Afridi

Maratha Arabians Owners: Sohail Khan, Ali Tumbi, Parvez Khan; Key player: Virender Sehwag

Bangla Tigers Owners: Shirajuddin Alam, Yasin Choudhary, Neelesh Bhatnager, Anis and Rizwan Sajan; Key player: TBC

Colombo Lions Owners: Sri Lanka Cricket; Key player: TBC

Kerala Kings Owners: Hussain Adam Ali and Shafi Ul Mulk; Key player: Eoin Morgan

Venue Sharjah Cricket Stadium

Format 10 overs per side, matches last for 90 minutes

Timeline October 25: Around 120 players to be entered into a draft, to be held in Dubai; December 21: Matches start; December 24: Finals

Most sought after workplace benefits in the UAE
  • Flexible work arrangements
  • Pension support
  • Mental well-being assistance
  • Insurance coverage for optical, dental, alternative medicine, cancer screening
  • Financial well-being incentives 
Springsteen: Deliver Me from Nowhere

Director: Scott Cooper

Starring: Jeremy Allen White, Odessa Young, Jeremy Strong

Rating: 4/5

'The worst thing you can eat'

Trans fat is typically found in fried and baked goods, but you may be consuming more than you think.

Powdered coffee creamer, microwave popcorn and virtually anything processed with a crust is likely to contain it, as this guide from Mayo Clinic outlines: 

Baked goods - Most cakes, cookies, pie crusts and crackers contain shortening, which is usually made from partially hydrogenated vegetable oil. Ready-made frosting is another source of trans fat.

Snacks - Potato, corn and tortilla chips often contain trans fat. And while popcorn can be a healthy snack, many types of packaged or microwave popcorn use trans fat to help cook or flavour the popcorn.

Fried food - Foods that require deep frying — french fries, doughnuts and fried chicken — can contain trans fat from the oil used in the cooking process.

Refrigerator dough - Products such as canned biscuits and cinnamon rolls often contain trans fat, as do frozen pizza crusts.

Creamer and margarine - Nondairy coffee creamer and stick margarines also may contain partially hydrogenated vegetable oils.

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

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

Dhadak 2

Director: Shazia Iqbal

Starring: Siddhant Chaturvedi, Triptii Dimri 

Rating: 1/5

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

TICKETS

For tickets for the two-day Maharlika Pilipinas Basketball League (MPBL) event, entitled Dubai Invasion 2019, on September 27 and 28 go to www.meraticket.com.

Some of Darwish's last words

"They see their tomorrows slipping out of their reach. And though it seems to them that everything outside this reality is heaven, yet they do not want to go to that heaven. They stay, because they are afflicted with hope." - Mahmoud Darwish, to attendees of the Palestine Festival of Literature, 2008

His life in brief: Born in a village near Galilee, he lived in exile for most of his life and started writing poetry after high school. He was arrested several times by Israel for what were deemed to be inciteful poems. Most of his work focused on the love and yearning for his homeland, and he was regarded the Palestinian poet of resistance. Over the course of his life, he published more than 30 poetry collections and books of prose, with his work translated into more than 20 languages. Many of his poems were set to music by Arab composers, most significantly Marcel Khalife. Darwish died on August 9, 2008 after undergoing heart surgery in the United States. He was later buried in Ramallah where a shrine was erected in his honour.

Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.

How will Gen Alpha invest?

Mark Chahwan, co-founder and chief executive of robo-advisory firm Sarwa, forecasts that Generation Alpha (born between 2010 and 2024) will start investing in their teenage years and therefore benefit from compound interest.

“Technology and education should be the main drivers to make this happen, whether it’s investing in a few clicks or their schools/parents stepping up their personal finance education skills,” he adds.

Mr Chahwan says younger generations have a higher capacity to take on risk, but for some their appetite can be more cautious because they are investing for the first time. “Schools still do not teach personal finance and stock market investing, so a lot of the learning journey can feel daunting and intimidating,” he says.

He advises millennials to not always start with an aggressive portfolio even if they can afford to take risks. “We always advise to work your way up to your risk capacity, that way you experience volatility and get used to it. Given the higher risk capacity for the younger generations, stocks are a favourite,” says Mr Chahwan.

Highlighting the role technology has played in encouraging millennials and Gen Z to invest, he says: “They were often excluded, but with lower account minimums ... a customer with $1,000 [Dh3,672] in their account has their money working for them just as hard as the portfolio of a high get-worth individual.”

La Mer lowdown

La Mer beach is open from 10am until midnight, daily, and is located in Jumeirah 1, well after Kite Beach. Some restaurants, like Cupagahwa, are open from 8am for breakfast; most others start at noon. At the time of writing, we noticed that signs for Vicolo, an Italian eatery, and Kaftan, a Turkish restaurant, indicated that these two restaurants will be open soon, most likely this month. Parking is available, as well as a Dh100 all-day valet option or a Dh50 valet service if you’re just stopping by for a few hours.
 

The specs

Engine: 5.2-litre twin-turbo V12

Transmission: eight-speed automatic

Power: 715bhp

Torque: 900Nm

Price: Dh1,289,376

On sale: now

'Morbius'

Director: Daniel Espinosa 

Stars: Jared Leto, Matt Smith, Adria Arjona

Rating: 2/5

Our legal consultant

Name: Dr Hassan Mohsen Elhais

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

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COMPANY%20PROFILE
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The biog

Hobbies: Writing and running
Favourite sport: beach volleyball
Favourite holiday destinations: Turkey and Puerto Rico​

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