• Scotland captain Andrew Robertson leads the applause of the crowd after the defeat to Croatia at Hampden Park. AFP
    Scotland captain Andrew Robertson leads the applause of the crowd after the defeat to Croatia at Hampden Park. AFP
  • Scotland players clap the supporters after the Euro 2020 Group D match against Croatia. AFP
    Scotland players clap the supporters after the Euro 2020 Group D match against Croatia. AFP
  • Scotland midfielder Scott McTominay attempts a shot on goal against Croatia. AFP
    Scotland midfielder Scott McTominay attempts a shot on goal against Croatia. AFP
  • Scotland defender Scott McKenna reacts to a missed chance against Croatia. AFP
    Scotland defender Scott McKenna reacts to a missed chance against Croatia. AFP
  • Scotland defender Scott McKenna (C) reacts after a missed chance. AFP
    Scotland defender Scott McKenna (C) reacts after a missed chance. AFP
  • Scotland goalkeeper David Marshall at full stretch as Luka Modric scores for Croatia. Getty Images
    Scotland goalkeeper David Marshall at full stretch as Luka Modric scores for Croatia. Getty Images
  • Croatia forward Ivan Perisic celebrates scoring their third goal against Scotland. Reuters
    Croatia forward Ivan Perisic celebrates scoring their third goal against Scotland. Reuters
  • Croatia midfielder Luka Modric celebrates after scoring his team's second goal against Scotland. EPA
    Croatia midfielder Luka Modric celebrates after scoring his team's second goal against Scotland. EPA
  • Scotland manager Steve Clarke watches on from the touchline at Hampden Park. AFP
    Scotland manager Steve Clarke watches on from the touchline at Hampden Park. AFP
  • Steve Clarke greets Andrew Robertson after Scotland lose to Croatia at Hampden Park. PA
    Steve Clarke greets Andrew Robertson after Scotland lose to Croatia at Hampden Park. PA
  • Scotland players and manager Steve Clarke after the defeat to Croatia. PA
    Scotland players and manager Steve Clarke after the defeat to Croatia. PA
  • Luka Modric (C) celebrates with Croatia teammates after their win over Scotland. AFP
    Luka Modric (C) celebrates with Croatia teammates after their win over Scotland. AFP

Euro 2020: Scotland's lack of firepower proves costly as long-awaited return ends in early exit


Richard Jolly
  • English
  • Arabic

It was a twist on one of the more fatalistic tournament songs ever released. Del Amitri captured the pessimism in the Scottish psyche with their 1998 World Cup anthem ‘Don’t Come Home Too Soon.’ Scotland duly exited at the first opportunity and didn’t come back to a major tournament for 23 years. Then, however, there was a shift: they went out at home.

Tuesday's 3-1 defeat to Croatia at Hampden Park extended an unenviable record. It was Scotland's 11th tournament and no European country has been at anything like as many without experiencing the knockout stages.

There was the familiar sense that fortune had not favoured Scotland: Billy Gilmour turned in a man-of-the-match performance against England only to test positive for coronavirus and miss the Croatia game. Luka Modric's timeless display of quality meant it was unlikely the apprentice would have out-passed and outclassed the master but Scotland could lament the loss of their precocious playmaker.

But their pivotal game was not the last but the first. Scotland drew with World Cup semi-finalists, in England, and lost to its runners-up, in Croatia. They can reflect on the chance John McGinn spurned at 1-1 but the real missed opportunity was the 2-0 defeat to the Czech Republic.

It was the one match where Steve Clarke, an astute tactician who has done a fine job, got his selection wrong. It was where an unfortunate absence harmed them most: Kieran Tierney makes a system work but he was injured.

With Gilmour omitted and Scott McTominay selected in midfield, Scotland fielded a back three without much passing ability. With Tierney and McTominay restored to the defence, they moved the ball upfield much better as they excelled in holding England.

But they had needed to beat the Czechs and benching Che Adams was a mistake. Scotland improved when the Southampton striker came on to add movement. The Leicester-born Adams is a find, but neither he nor his forward sidekick Lyndon Dykes could find the net. They had 13 attempts, with only three on target. Scotland’s tournament yielded 41 shots and a solitary goal, from Callum McGregor.

_______________

Croatia 3 Scotland 1: player ratings

  • SCOTLAND RATINGS: David Marshall – 6 Scotland’s No 1 prevented the score from getting bigger, particularly when he tipped over Luka Modric’s long-range shot. He was unlucky to concede the first two goals and there was very little he could have done to have saved either. AFP
    SCOTLAND RATINGS: David Marshall – 6 Scotland’s No 1 prevented the score from getting bigger, particularly when he tipped over Luka Modric’s long-range shot. He was unlucky to concede the first two goals and there was very little he could have done to have saved either. AFP
  • Stephen O'Donnell – 5 The right wing-back made several promising forward runs, but ultimately they came to nothing. He also produced a good header to clear the ball away from goal, but this was tempered by a number of missed headers and poor tackles. AFP
    Stephen O'Donnell – 5 The right wing-back made several promising forward runs, but ultimately they came to nothing. He also produced a good header to clear the ball away from goal, but this was tempered by a number of missed headers and poor tackles. AFP
  • Grant Hanley – 6 Norwich’s centre-back will be disappointed that he was forced off due to injury, especially as he was having a big impact at the back. EPA
    Grant Hanley – 6 Norwich’s centre-back will be disappointed that he was forced off due to injury, especially as he was having a big impact at the back. EPA
  • Andy Robertson – 7 Scotland’s skipper showed why he is one of the best attacking left-backs in the game, as he provided a number of excellent crosses. His corners were a constant danger, too, though few were met with any attacking threat. AFP
    Andy Robertson – 7 Scotland’s skipper showed why he is one of the best attacking left-backs in the game, as he provided a number of excellent crosses. His corners were a constant danger, too, though few were met with any attacking threat. AFP
  • Kieran Tierney – 7 The young talent showcased his ability as he came up with a few decent surges forward. However, he was second best to Perisic as Croatia got their third goal. AFP
    Kieran Tierney – 7 The young talent showcased his ability as he came up with a few decent surges forward. However, he was second best to Perisic as Croatia got their third goal. AFP
  • Scott McTominay – 5 Manchester United’s 24-year-old midfielder contributed a lot defensively but was partly at fault for Croatia’s opener, as he lost Vlašić in the box. He nearly scored from a header but it went over the bar, his performance summing up Scotland’s night. EPA
    Scott McTominay – 5 Manchester United’s 24-year-old midfielder contributed a lot defensively but was partly at fault for Croatia’s opener, as he lost Vlašić in the box. He nearly scored from a header but it went over the bar, his performance summing up Scotland’s night. EPA
  • John McGinn – 8 One of Scotland’s best performers, the midfield maestro showed great pressing as well as some key forward passes. His ability to turn players was on show, but his team’s performance didn’t match his. AFP
    John McGinn – 8 One of Scotland’s best performers, the midfield maestro showed great pressing as well as some key forward passes. His ability to turn players was on show, but his team’s performance didn’t match his. AFP
  • Callum McGregor – 7 Billy Gilmour’s replacement was guilty of wasting possession early on, though he redeemed himself as he scored a great goal from the edge of the box. EPA
    Callum McGregor – 7 Billy Gilmour’s replacement was guilty of wasting possession early on, though he redeemed himself as he scored a great goal from the edge of the box. EPA
  • Stuart Armstrong – 5 Southampton’s 29-year-old was subbed because he lacked composure on the ball. Apart from a few good passes, he didn’t really contribute much to the game. Reuters
    Stuart Armstrong – 5 Southampton’s 29-year-old was subbed because he lacked composure on the ball. Apart from a few good passes, he didn’t really contribute much to the game. Reuters
  • Ché Adams – 4 Another poor performance. His positioning was good and he nearly scored an acrobatic goal, but he made poor choices throughout and wasted a good chance from long range before being taken off. Reuters
    Ché Adams – 4 Another poor performance. His positioning was good and he nearly scored an acrobatic goal, but he made poor choices throughout and wasted a good chance from long range before being taken off. Reuters
  • Lyndon Dykes – 3 The QPR striker was searching for his third Scotland goal but he had little involvement apart from some good pressing later on in the game. It was a match he’ll want to forget. Reuters
    Lyndon Dykes – 3 The QPR striker was searching for his third Scotland goal but he had little involvement apart from some good pressing later on in the game. It was a match he’ll want to forget. Reuters
  • SUB: Kevin Nisbet – 6 The young striker brought an injection of energy to Scotland’s game as he constantly chased down the opposition when they were on the ball. He probably should have been brought on earlier as he didn’t have long enough to make a real difference. AFP
    SUB: Kevin Nisbet – 6 The young striker brought an injection of energy to Scotland’s game as he constantly chased down the opposition when they were on the ball. He probably should have been brought on earlier as he didn’t have long enough to make a real difference. AFP
  • SUB: Ryan Fraser – 5 A poor substitute appearance for the Newcastle player. He had very little impact on the game and the few chances he did have were wasted. AFP
    SUB: Ryan Fraser – 5 A poor substitute appearance for the Newcastle player. He had very little impact on the game and the few chances he did have were wasted. AFP
  • SUB: Nathan Patterson – 6 You could see the hunger and passion when he came on. He utilised his long throw to set off one attack and battled hard to win the ball back on numerous occasions. EPA
    SUB: Nathan Patterson – 6 You could see the hunger and passion when he came on. He utilised his long throw to set off one attack and battled hard to win the ball back on numerous occasions. EPA
  • SUB: Scott McKenna – 6 The defender replaced the injured Hanley and he was booked for a strong challenge as soon as he came on. He later settled and put in a good shift at the back. His aerial presence was handy for Scotland to deny Croatia a number of counter attacks. AFP
    SUB: Scott McKenna – 6 The defender replaced the injured Hanley and he was booked for a strong challenge as soon as he came on. He later settled and put in a good shift at the back. His aerial presence was handy for Scotland to deny Croatia a number of counter attacks. AFP
  • CROATIA RATINGS: Dominik Livakovic – 8 Livakovic put in a strong performance and was one of his side’s best players. He made a number of good punches to clear any danger, as well as a great save to deny Scotland late on. EPA
    CROATIA RATINGS: Dominik Livakovic – 8 Livakovic put in a strong performance and was one of his side’s best players. He made a number of good punches to clear any danger, as well as a great save to deny Scotland late on. EPA
  • Josip Juranovic – 7 The right-back provided a brilliant assist from a whipped cross into the box. He constantly made good moves forward and was never caught out when getting back. A strong game from the 25-year-old. AFP
    Josip Juranovic – 7 The right-back provided a brilliant assist from a whipped cross into the box. He constantly made good moves forward and was never caught out when getting back. A strong game from the 25-year-old. AFP
  • Dejan Lovren – 6 The Ex-Liverpool defender contributed a combination of bad tackles and good defending. He fouled Adams early with an unnecessary foul, but he later headed clear a ball bound for Scotland’s strikers. EPA
    Dejan Lovren – 6 The Ex-Liverpool defender contributed a combination of bad tackles and good defending. He fouled Adams early with an unnecessary foul, but he later headed clear a ball bound for Scotland’s strikers. EPA
  • Domagoj Vida – 6 The veteran defender defended well apart from a very poor clearance straight out of the box to McGregor, who then scored. AFP
    Domagoj Vida – 6 The veteran defender defended well apart from a very poor clearance straight out of the box to McGregor, who then scored. AFP
  • Jośko Gvardiol – 5 He made some good runs forward early on and put in some great crosses, but he was poor when defending, either missing the ball or giving away a needless foul. It wasn’t a surprise to see him taken off. AFP
    Jośko Gvardiol – 5 He made some good runs forward early on and put in some great crosses, but he was poor when defending, either missing the ball or giving away a needless foul. It wasn’t a surprise to see him taken off. AFP
  • Mateo Kovacic – 7 Chelsea’s midfield man had a good game and he switched the play from wing to wing. He also used good strength to deny Scotland a counter attack. He capped off his performance with a simple assist for Luka Modric. EPA
    Mateo Kovacic – 7 Chelsea’s midfield man had a good game and he switched the play from wing to wing. He also used good strength to deny Scotland a counter attack. He capped off his performance with a simple assist for Luka Modric. EPA
  • Marcelo Brozovic – 7 Making his 62nd appearance for his country, the midfielder made a number of small fast-paced passes as well as a great through ball to Gvardiol. He did, however, give away a few needless fouls. EPA
    Marcelo Brozovic – 7 Making his 62nd appearance for his country, the midfielder made a number of small fast-paced passes as well as a great through ball to Gvardiol. He did, however, give away a few needless fouls. EPA
  • Ivan Perisic –9 The first Croatian to score at a World Cup final scored again tonight as he got on the end of a Modric Corner. He showed great skill to bring down a cross to set up the first goal. Overall, he was a vital part of the win. AFP
    Ivan Perisic –9 The first Croatian to score at a World Cup final scored again tonight as he got on the end of a Modric Corner. He showed great skill to bring down a cross to set up the first goal. Overall, he was a vital part of the win. AFP
  • Luka Modric – 9 The Croatia captain was the best player on the pitch and his sublime strike with the outside of his foot from long range was one of the goals of the tournament so far. His passing was superb and his corner delivery nearly always found a Croatian head. What a performance! AFP
    Luka Modric – 9 The Croatia captain was the best player on the pitch and his sublime strike with the outside of his foot from long range was one of the goals of the tournament so far. His passing was superb and his corner delivery nearly always found a Croatian head. What a performance! AFP
  • Nikola Vlašić – 7 The CSKA Moscow striker troubled the Scotland defence throughout. He tucked away the first goal of the night and though his positioning in the box wasn’t always perfect, he always stepped up when he was needed. AFP
    Nikola Vlašić – 7 The CSKA Moscow striker troubled the Scotland defence throughout. He tucked away the first goal of the night and though his positioning in the box wasn’t always perfect, he always stepped up when he was needed. AFP
  • Bruno Petković – 5 He rarely found himself on the end of crosses and was very easily marked out of the game by Scotland’s defence. He was taken off late on. Reuters
    Bruno Petković – 5 He rarely found himself on the end of crosses and was very easily marked out of the game by Scotland’s defence. He was taken off late on. Reuters
  • SUB: Borna Barisic – 6 –The Ranger’s defender put in a solid shift, much to the annoyance of the home fans. He snubbed out most Scotland attacks and helped his team take the three points. AFP
    SUB: Borna Barisic – 6 –The Ranger’s defender put in a solid shift, much to the annoyance of the home fans. He snubbed out most Scotland attacks and helped his team take the three points. AFP
  • SUB: Andrej Kramaric – 6 Croatia’s first substitute didn’t get on the scoresheet but he did show some good hold up play to let his teammates get up the pitch. AFP
    SUB: Andrej Kramaric – 6 Croatia’s first substitute didn’t get on the scoresheet but he did show some good hold up play to let his teammates get up the pitch. AFP
  • SUB: Ante Rebic – 5 A few of the AC Milan striker’s fouls were silly and unnecessary but he was brought on to disrupt the play and keep his team ahead in the latter stages, and that was exactly what he did. Reuters
    SUB: Ante Rebic – 5 A few of the AC Milan striker’s fouls were silly and unnecessary but he was brought on to disrupt the play and keep his team ahead in the latter stages, and that was exactly what he did. Reuters
  • SUB: Luka Ivanusec – 5 The attacking midfielder replaced Vlasic and didn’t have much of an impact. AFP
    SUB: Luka Ivanusec – 5 The attacking midfielder replaced Vlasic and didn’t have much of an impact. AFP

_______________

They showed sufficient intent, but not enough quality in the final third. It explains Scotland’s long exile from the major stages. They have showed solidity and spirit many times in the last two decades and have had occasional moments of inspiration, but smaller nations can be more reliant on special players. No Scot has scored 20 international goals this millennium. They have long lacked a modern-day Denis Law or Kenny Dalglish.

One fundamental difference between Wales and Scotland is that the outstanding Welsh players are more natural attackers and thus likelier match-winners. Gareth Bale and Aaron Ramsey inspired Wales to their pivotal victory over Turkey. McGinn has been prolific outside tournaments for Scotland but the reality is that two of their four best players – the Aston Villa man and McTominay – operate at the base of midfield for their clubs and the other two, Tierney and Andrew Robertson, as left-backs.

The mantra from the captain Robertson and the manager was the same. “We'll make sure it's not 23 years until we go to the next tournament,” Clarke said. Dropped points in World Cup qualifying renders it less likely they will be in Qatar next year but a 24-team European Championships benefits Scotland.

Clarke has promoted youth – Nathan Patterson and Gilmour, both born in 2001, were uncapped a few months ago – and only veteran goalkeeper David Marshall of the starters is over 30.

This is a relatively young group and 2024 may represent the best chance for the Robertson-Tierney-McTominay-McGinn generation to achieve something that eluded all of their predecessors. They ended one wait for Scotland but another goes on.

ON%20TRACK
%3Cp%3EThe%20Dubai%20Metaverse%20Assembly%20will%20host%20three%20main%20tracks%3A%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EEducate%3A%3C%2Fstrong%3E%20Consists%20of%20more%20than%2010%20in-depth%20sessions%20on%20the%20metaverse%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInspire%3A%3C%2Fstrong%3E%20Will%20showcase%20use%20cases%20of%20the%20metaverse%20in%20tourism%2C%20logistics%2C%20retail%2C%20education%20and%20health%20care%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EContribute%3A%3C%2Fstrong%3E%20Workshops%20for%20metaverse%20foresight%20and%20use-case%20reviews%3C%2Fp%3E%0A
The specs

Price, base / as tested Dh1,100,000 (est)

Engine 5.2-litre V10

Gearbox seven-speed dual clutch

Power 630bhp @ 8,000rpm

Torque 600Nm @ 6,500rpm

Fuel economy, combined 15.7L / 100km (est) 

THE SPECS

Engine: 2.0-litre 4-cylinder turbo

Power: 275hp at 6,600rpm

Torque: 353Nm from 1,450-4,700rpm

Transmission: 8-speed dual-clutch auto

Top speed: 250kph

Fuel consumption: 6.8L/100km

On sale: Now

Price: Dh146,999

The bio

Studied up to grade 12 in Vatanappally, a village in India’s southern Thrissur district

Was a middle distance state athletics champion in school

Enjoys driving to Fujairah and Ras Al Khaimah with family

His dream is to continue working as a social worker and help people

Has seven diaries in which he has jotted down notes about his work and money he earned

Keeps the diaries in his car to remember his journey in the Emirates

Favourite things

Luxury: Enjoys window shopping for high-end bags and jewellery

Discount: She works in luxury retail, but is careful about spending, waits for sales, festivals and only buys on discount

University: The only person in her family to go to college, Jiang secured a bachelor’s degree in business management in China

Masters: Studying part-time for a master’s degree in international business marketing in Dubai

Vacation: Heads back home to see family in China

Community work: Member of the Chinese Business Women’s Association of the UAE to encourage other women entrepreneurs

Sarfira

Director: Sudha Kongara Prasad

Starring: Akshay Kumar, Radhika Madan, Paresh Rawal 

Rating: 2/5

Women%E2%80%99s%20T20%20World%20Cup%20Qualifier
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Libya's Gold

UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves. 

The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.

Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.

A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.

A Prayer Before Dawn

Director: Jean-Stephane Sauvaire

Starring: Joe Cole, Somluck Kamsing, Panya Yimmumphai

Three stars

West Asia Premiership

Dubai Hurricanes 58-10 Dubai Knights Eagles

Dubai Tigers 5-39 Bahrain

Jebel Ali Dragons 16-56 Abu Dhabi Harlequins

RACE CARD

4pm Al Bastakiya – Listed (TB) $150,000 (Dirt) 1,900m

4.35pm Dubai City Of Gold – Group 2 (TB) $228,000 (Turf) 2,410m

5.10pm Mahab Al Shimaal – Group 3 (TB) $228,000 (D) 1,200m

5.45pm Burj Nahaar – Group 3 (TB) $228,000 (D) 1,600m

6.20pm Jebel Hatta – Group 1 (TB) $260,000 (T) 1,800m

6.55pm Al Maktoum Challenge Round-1 – Group 1 (TB) $390,000 (D) 2,000m

7.30pm Nad Al Sheba – Group 3 (TB) $228,000 (T) 1,200m

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

%20Ramez%20Gab%20Min%20El%20Akher
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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

The Baghdad Clock

Shahad Al Rawi, Oneworld