• ENGLAND RATINGS: Nick Pope – 6: Didn’t have many saves to make but was a commanding presence in the area, claiming catches and punching to safety when required. Getty
    ENGLAND RATINGS: Nick Pope – 6: Didn’t have many saves to make but was a commanding presence in the area, claiming catches and punching to safety when required. Getty
  • Reece James - 7: Looked assured and enjoyed his night pushing forward. He’ll feel he did enough to push for a starting place against better opposition. Getty
    Reece James - 7: Looked assured and enjoyed his night pushing forward. He’ll feel he did enough to push for a starting place against better opposition. Getty
  • Michael Keane – 6: In truth, he had little to do. Was rarely tested in and around his own half. PA
    Michael Keane – 6: In truth, he had little to do. Was rarely tested in and around his own half. PA
  • Harry Maguire – 7: The captain is slowly returning to form and he complemented a solid display with a towering header to open the scoring. EPA
    Harry Maguire – 7: The captain is slowly returning to form and he complemented a solid display with a towering header to open the scoring. EPA
  • Tyrone Mings – 6: Mings often opted for the long ball rather than the short pass. Threatened in and around the Ireland area on numerous occasions. Getty
    Tyrone Mings – 6: Mings often opted for the long ball rather than the short pass. Threatened in and around the Ireland area on numerous occasions. Getty
  • Bukayo Saka – 6: A decent performance from the Arsenal man who impressed up and down the left flank. His passing let him down, but his crossing was a constant threat. Earned England’s penalty. EPA
    Bukayo Saka – 6: A decent performance from the Arsenal man who impressed up and down the left flank. His passing let him down, but his crossing was a constant threat. Earned England’s penalty. EPA
  • Mason Mount– 7: An energetic performance in a slightly deeper role for the Chelsea midfielder, who linked well with Jack Grealish. Getty
    Mason Mount– 7: An energetic performance in a slightly deeper role for the Chelsea midfielder, who linked well with Jack Grealish. Getty
  • Harry Winks – 6: Crossed the ball for Maguire to head home and did the simple things well. Slightly overshadowed by Grealish and Mount. AFP
    Harry Winks – 6: Crossed the ball for Maguire to head home and did the simple things well. Slightly overshadowed by Grealish and Mount. AFP
  • Jack Grealish – 8: A brilliant performance from a player looking increasingly at home on the international stage. Was England’s most exciting player, always looking to create. AP
    Jack Grealish – 8: A brilliant performance from a player looking increasingly at home on the international stage. Was England’s most exciting player, always looking to create. AP
  • Jadon Sancho – 7: Switched from flank to flank and was most effective when cutting onto his right foot from the left, which is how he doubled England’s lead. EPA
    Jadon Sancho – 7: Switched from flank to flank and was most effective when cutting onto his right foot from the left, which is how he doubled England’s lead. EPA
  • Dominic Calvert-Lewin – 7: A quiet night in front of goal until he stepped up to finish emphatically from the penalty spot. Worked hard to close down Ireland’s defence. PA
    Dominic Calvert-Lewin – 7: A quiet night in front of goal until he stepped up to finish emphatically from the penalty spot. Worked hard to close down Ireland’s defence. PA
  • SUBS: Dean Henderson - (On for Pope 46') 6: Made his debut but had little to do until he saved with his feet at Browne’s expense, and then diving low to his left. Reuters
    SUBS: Dean Henderson - (On for Pope 46') 6: Made his debut but had little to do until he saved with his feet at Browne’s expense, and then diving low to his left. Reuters
  • Phil Foden - (on for Grealish 61') 5 : Came on to replace Grealish and didn’t have the same impact. In fact, was uncharacteristically quiet.
    Phil Foden - (on for Grealish 61') 5 : Came on to replace Grealish and didn’t have the same impact. In fact, was uncharacteristically quiet.
  • Alex Maitland-Niles (On for Mings 61') 5 : Came on as a right wing back but struggled to get into the rhythm of the game. Getty
    Alex Maitland-Niles (On for Mings 61') 5 : Came on as a right wing back but struggled to get into the rhythm of the game. Getty
  • Tammy Abraham - (On for Calvert-Lewin 63') 5: A disappointing cameo. Was always in the thick of things but found opportunities hard to come by. AFP
    Tammy Abraham - (On for Calvert-Lewin 63') 5: A disappointing cameo. Was always in the thick of things but found opportunities hard to come by. AFP
  • Jade Bellingham - (On for Mount 73') 7 – Impressed on his first start. Looked comfortable on the ball and totally unfazed by the situation. PA
    Jade Bellingham - (On for Mount 73') 7 – Impressed on his first start. Looked comfortable on the ball and totally unfazed by the situation. PA
  • IRELAND RATINGS: Darren Randolph - 5: Couldn’t do much about the three goals and though he impressed with a Cruyff turn at Calvert-Lewin’s expense, didn’t inspire confidence. PA
    IRELAND RATINGS: Darren Randolph - 5: Couldn’t do much about the three goals and though he impressed with a Cruyff turn at Calvert-Lewin’s expense, didn’t inspire confidence. PA
  • Matt Doherty - 5: Played at left-back instead of in the centre and struggled to contain Grealish and Sancho. Getty
    Matt Doherty - 5: Played at left-back instead of in the centre and struggled to contain Grealish and Sancho. Getty
  • Shane Duffy - 5: A poor night for Duffy, who struggled with England’s front three and was outjumped by Harry Maguire for the opener. Getty
    Shane Duffy - 5: A poor night for Duffy, who struggled with England’s front three and was outjumped by Harry Maguire for the opener. Getty
  • John Egan - 6: Took a blow to the head and was substituted after just 14 minutes. He’d weighed in with some crucial interceptions previously, and Ireland looked worse off for losing his presence. Getty
    John Egan - 6: Took a blow to the head and was substituted after just 14 minutes. He’d weighed in with some crucial interceptions previously, and Ireland looked worse off for losing his presence. Getty
  • Callum O’Dowda - 5: Was full of running but was wasteful in possession. He too often played the ball sideways and backwards. Getty
    Callum O’Dowda - 5: Was full of running but was wasteful in possession. He too often played the ball sideways and backwards. Getty
  • Cyrus Christie - 4: A tough night in which he was at fault for England’s second, and then brought down Saka for the penalty that Calvert-Lewin converted. AP
    Cyrus Christie - 4: A tough night in which he was at fault for England’s second, and then brought down Saka for the penalty that Calvert-Lewin converted. AP
  • Conor Hourihane - 5: Came off in the second half after having barely contributed anything going forward. PA
    Conor Hourihane - 5: Came off in the second half after having barely contributed anything going forward. PA
  • Jeff Hendrick - 5: Barely threatened England in the final third and instead was guilty of playing too deeply and too conservatively. AP
    Jeff Hendrick - 5: Barely threatened England in the final third and instead was guilty of playing too deeply and too conservatively. AP
  • Daryl Horgan - 6: Looked tidy until he was replaced. Linked well with Browne and looked to get the ball forward, though he often misplaced it. Getty
    Daryl Horgan - 6: Looked tidy until he was replaced. Linked well with Browne and looked to get the ball forward, though he often misplaced it. Getty
  • Adam Idah - 5: Needed to show greater urgency but struggled on his own. Ireland looked more threatening when McLean and Curtis came on. EPA
    Adam Idah - 5: Needed to show greater urgency but struggled on his own. Ireland looked more threatening when McLean and Curtis came on. EPA
  • Alan Browne - 6: One of few Ireland players to come out of the game with any credit. He had Ireland’s first meaningful shot of the game on 72 minutes. PA
    Alan Browne - 6: One of few Ireland players to come out of the game with any credit. He had Ireland’s first meaningful shot of the game on 72 minutes. PA
  • SUBS: Dara O’Shea (On for Egan 14') 6: Did ok when he came on and settled immediately. Had his hands full with England’s rotating front three.
    SUBS: Dara O’Shea (On for Egan 14') 6: Did ok when he came on and settled immediately. Had his hands full with England’s rotating front three.
  • Robbie Brady (on for Horgan 60') 5: Found it hard to get into the game. A quiet night for the winger.
    Robbie Brady (on for Horgan 60') 5: Found it hard to get into the game. A quiet night for the winger.
  • James McLean - (On for O'Dowda 61') 5: Was thrown on to try and inject some positivity but couldn’t make an impact in the England half.
    James McLean - (On for O'Dowda 61') 5: Was thrown on to try and inject some positivity but couldn’t make an impact in the England half.
  • Kevin Long - (On for Christie 61') 5: Seemed to be lacking a bit of sharpness and couldn’t influence the match. PA
    Kevin Long - (On for Christie 61') 5: Seemed to be lacking a bit of sharpness and couldn’t influence the match. PA
  • Jayson Molumby - (On for Hourihane 71') 6 – Did very little wrong when he came on. Looked very positive on the ball. PA
    Jayson Molumby - (On for Hourihane 71') 6 – Did very little wrong when he came on. Looked very positive on the ball. PA
  • Ronan Curtis -(On for Idah 71') 5: Won his fifth cap but was played in a lone strike role rather this usual position on the wing. Looked lost.
    Ronan Curtis -(On for Idah 71') 5: Won his fifth cap but was played in a lone strike role rather this usual position on the wing. Looked lost.

England set sights on Scotland at European Championships after auld enemy secure spot in finals


  • English
  • Arabic

England manager Gareth Southgate saw his side ease to victory over the Republic of Ireland before setting his sights on a European Championship clash against Scotland next summer.

Southgate also insisted the performances of midfielders Jack Grealish and Mason Mount in the 3-0 win at Wembley showed that the pair can play in the same starting XI.

Southgate had left Grealish on the bench for last month's Nations League games against Belgium and Denmark but handed the Aston Villa man his second England start, playing him in an advanced role on the left with Mount keeping his place in midfield.

Asked if the duo could play together more frequently, Southgate said: "Yeah of course. There's a lot of other players in the squad as well, we have great competition for places.

"I was pleased with the way they moved the ball, Harry Winks did well, Bukayo Saka on the left looked a lot more comfortable than his first game."

While England were all but cruising to victory, their auld enemy were securing their place at next summer's rescheduled Euro 2020 finals with a dramatic penalty shoot-out win in Serbia.

Steve Clarke's side ended a 22-year wait to qualify for a major tournament and will now join England in Group D, with a Wembley clash between the pair slated for June 18.

Southgate, who played as England beat Scotland during Euro 96, is now relishing the prospect of another classic between the two Home Nations, especially if supporters will be allowed to attend.

"We all know what those sort of occasions are like," he said. "We just hope the fans are there to see it.

"I would like to congratulate Steve Clarke and his squad and it will be a great occasion and my hope is that we will have a full house at Wembley to see it.

"It's been such a difficult time for everyone in the country and I just hope it will give everyone something to look forward to because these games are great occasions."

_________________________________________________

Gallery: Scotland celebrate Euro qualification

  • Scotland celebrate their penalty shootout victory against Serbia in Belgrade that sees them qualify for Euro 2020 - their first major finals since 1998. Getty
    Scotland celebrate their penalty shootout victory against Serbia in Belgrade that sees them qualify for Euro 2020 - their first major finals since 1998. Getty
  • Scotland players celebrate after winning on penalties against Serbia in the Euro 2020 qualifier. EPA
    Scotland players celebrate after winning on penalties against Serbia in the Euro 2020 qualifier. EPA
  • Scotland's Scott McTominay celebrates in Belgrade. Getty Images
    Scotland's Scott McTominay celebrates in Belgrade. Getty Images
  • Scotland goalkeeper David Marshall is mobbed by teammates after the shootout. Getty
    Scotland goalkeeper David Marshall is mobbed by teammates after the shootout. Getty
  • Scotland players celebrate after winning on penalties against Serbia. AP
    Scotland players celebrate after winning on penalties against Serbia. AP
  • Kenny McLean scores from the spot for Scotland. Getty Images
    Kenny McLean scores from the spot for Scotland. Getty Images
  • Scotland players celebrate victory. Getty
    Scotland players celebrate victory. Getty
  • Scott McTominay leads the celebrations. Reuters
    Scott McTominay leads the celebrations. Reuters
  • Scotland players celebrate victory.. EPA
    Scotland players celebrate victory.. EPA

_________________________________________________

England beat Ireland for the first time since 1985 thanks to goals by Harry Maguire, Jadon Sancho and Dominic Calvert-Lewin.

Southgate said he was particularly impressed with how Sancho and Grealish combined in attack.

"The two players in those roles ... they've got the freedom to go either side and create overloads, and at times they did that really well," Southgate said.

"I thought the midfield players used the ball quite well, and the combination with the full backs and forward players was exciting."

England will be without injured striker Marcus Rashford and defender Conor Coady, who is self-isolating as a precaution, for their Nations League matches against Belgium on Sunday and Iceland three days later.

The Scots will join England, the Czech Republic and 2018 World Cup runners-up Croatia in the 24-nation tournament's Group D.

"It’s a very difficult time for Scotland because of the coronavirus pandemic and we spoke before the game about the chance to put a smile on their faces," Clarke said.

"We know what we have achieved and what we had set out to achieve. Unbelievable, the character the players have shown. It would have been easy to crumble after conceding in the last minute of regular time from set play, but we dug in.

"We've been building towards this moment and tonight the players and the nation can be proud of themselves."

Day 2, stumps

Pakistan 482

Australia 30/0 (13 ov)

Australia trail by 452 runs with 10 wickets remaining in the innings

The specs: Fenyr SuperSport

Price, base: Dh5.1 million

Engine: 3.8-litre twin-turbo flat-six

Transmission: Seven-speed automatic

Power: 800hp @ 7,100pm

Torque: 980Nm @ 4,000rpm

Fuel economy, combined: 13.5L / 100km

Our legal consultants

Name: Hassan Mohsen Elhais

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

UAE SQUAD

 

Goalkeepers: Ali Khaseif, Fahad Al Dhanhani, Mohammed Al Shamsi, Adel Al Hosani

Defenders: Bandar Al Ahbabi, Shaheen Abdulrahman, Walid Abbas, Mahmoud Khamis, Mohammed Barghash, Khalifa Al Hammadi, Hassan Al Mahrami, Yousef Jaber, Mohammed Al Attas

Midfielders: Ali Salmeen, Abdullah Ramadan, Abdullah Al Naqbi, Majed Hassan, Abdullah Hamad, Khalfan Mubarak, Khalil Al Hammadi, Tahnoun Al Zaabi, Harib Abdallah, Mohammed Jumah

Forwards: Fabio De Lima, Caio Canedo, Ali Saleh, Ali Mabkhout, Sebastian Tagliabue

Brighton 1
Gross (50' pen)

Tottenham 1
Kane (48)

The Al Barzakh Festival takes place on Wednesday and Thursday at 7.30pm in the Red Theatre, NYUAD, Saadiyat Island. Tickets cost Dh105 for adults from platinumlist.net

The%20US%20Congress%20explained
%3Cp%3E-%20Congress%20is%20one%20of%20three%20branches%20of%20the%20US%20government%2C%20and%20the%20one%20that%20creates%20the%20nation's%20federal%20laws%3C%2Fp%3E%0A%3Cp%3E-%20Congress%20is%20divided%20into%20two%20chambers%3A%20The%20House%20of%20Representatives%20and%20the%20Senate%3C%2Fp%3E%0A%3Cp%3E-%C2%A0The%20House%20is%20made%20up%20of%20435%20members%20based%20on%20a%20state's%20population.%20House%20members%20are%20up%20for%20election%20every%20two%20years%3C%2Fp%3E%0A%3Cp%3E-%20A%20bill%20must%20be%20approved%20by%20both%20the%20House%20and%20Senate%20before%20it%20goes%20to%20the%20president's%20desk%20for%20signature%3C%2Fp%3E%0A%3Cp%3E-%20A%20political%20party%20needs%20218%20seats%20to%20be%20in%20control%20of%20the%20House%20of%20Representatives%3C%2Fp%3E%0A%3Cp%3E-%20The%20Senate%20is%20comprised%20of%20100%20members%2C%20with%20each%20state%20receiving%20two%20senators.%20Senate%20members%20serve%20six-year%20terms%3C%2Fp%3E%0A%3Cp%3E-%20A%20political%20party%20needs%2051%20seats%20to%20control%20the%20Senate.%20In%20the%20case%20of%20a%2050-50%20tie%2C%20the%20party%20of%20the%20president%20controls%20the%20Senate%3C%2Fp%3E%0A
How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

The specs: 2018 Nissan 370Z Nismo

The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
​​​​​​​Fuel consumption, combined: 10.5L / 100km

The five pillars of Islam
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

Results

5pm: Maiden (PA) Dh80,000 (Turf) 1,200m. Winner: Majd Al Megirat, Sam Hitchcott (jockey), Ahmed Al Shehhi (trainer)

5.30pm: Handicap (PA) Dh80,000 (T) 1,600m. Winner: Dassan Da, Patrick Cosgrave, Helal Al Alawi

6pm: Abu Dhabi Fillies Classic Prestige (PA) Dh110,000 (T) 1,400m. Winner: Heba Al Wathba, Richard Mullen, Jean de Roualle

6.30pm: Abu Dhabi Colts Classic Prestige (PA) Dh110,000 (T) 1,400m. Winner: Hameem, Adrie de Vries, Abdallah Al Hammadi

7pm: Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 2,200m. Winner: Jawal Al Reef, Richard Mullen, Ahmed Al Mehairbi

Handicap (TB) Dh100,000 (T) 2,200m. Winner: Harbour Spirit, Adrie de Vries, Jaber Ramadhan.

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Revibe%20%0D%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202022%0D%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Hamza%20Iraqui%20and%20Abdessamad%20Ben%20Zakour%20%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20UAE%20%0D%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Refurbished%20electronics%20%0D%3Cbr%3E%3Cstrong%3EFunds%20raised%20so%20far%3A%3C%2Fstrong%3E%20%2410m%20%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EFlat6Labs%2C%20Resonance%20and%20various%20others%0D%3C%2Fp%3E%0A
The years Ramadan fell in May

1987

1954

1921

1888

COMPANY PROFILE

Name: Cofe

Year started: 2018

Based: UAE

Employees: 80-100

Amount raised: $13m

Investors: KISP ventures, Cedar Mundi, Towell Holding International, Takamul Capital, Dividend Gate Capital, Nizar AlNusif Sons Holding, Arab Investment Company and Al Imtiaz Investment Group 

Tour de France Stage 16:

165km run from Le Puy-en-Velay to Romans-sur-Isère

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
UK's plans to cut net migration

Under the UK government’s proposals, migrants will have to spend 10 years in the UK before being able to apply for citizenship.

Skilled worker visas will require a university degree, and there will be tighter restrictions on recruitment for jobs with skills shortages.

But what are described as "high-contributing" individuals such as doctors and nurses could be fast-tracked through the system.

Language requirements will be increased for all immigration routes to ensure a higher level of English.

Rules will also be laid out for adult dependants, meaning they will have to demonstrate a basic understanding of the language.

The plans also call for stricter tests for colleges and universities offering places to foreign students and a reduction in the time graduates can remain in the UK after their studies from two years to 18 months.

Tonight's Chat on The National

Tonight's Chat is a series of online conversations on The National. The series features a diverse range of celebrities, politicians and business leaders from around the Arab world.

Tonight’s Chat host Ricardo Karam is a renowned author and broadcaster with a decades-long career in TV. He has previously interviewed Bill Gates, Carlos Ghosn, Andre Agassi and the late Zaha Hadid, among others. Karam is also the founder of Takreem.

Intellectually curious and thought-provoking, Tonight’s Chat moves the conversation forward.

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