• FULHAM RATINGS: Alphonse Areola 6 - The Fulham goalkeeper was let down by his defence. And yet while he stopped several crosses and commanded his box well, he didn’t react fast enough to stop Stones’ tap in, and was rounded easily by Jesus for the second. He dived the right way for the penalty, but couldn’t stop Aguero’s spot-kick. EPA
    FULHAM RATINGS: Alphonse Areola 6 - The Fulham goalkeeper was let down by his defence. And yet while he stopped several crosses and commanded his box well, he didn’t react fast enough to stop Stones’ tap in, and was rounded easily by Jesus for the second. He dived the right way for the penalty, but couldn’t stop Aguero’s spot-kick. EPA
  • Kenny Tete 6 - He continues to show glimpses of creativity and good forward momentum, but it wasn’t enough. He struggled against Mendy and was unable to prevent the Frenchman’s crosses. EPA
    Kenny Tete 6 - He continues to show glimpses of creativity and good forward momentum, but it wasn’t enough. He struggled against Mendy and was unable to prevent the Frenchman’s crosses. EPA
  • Tosin Adarabioyo 4 - After a solid first half the former City youngster crumbled after the break. He switched off and lost Stones in the box for City’s first, then gave away a clumsy penalty, bringing down Torres in the box. AFP
    Tosin Adarabioyo 4 - After a solid first half the former City youngster crumbled after the break. He switched off and lost Stones in the box for City’s first, then gave away a clumsy penalty, bringing down Torres in the box. AFP
  • Joachim Andersen 5 - The captain made a good start and commanded his defence to hold their line as they continuously caught City’s attackers offside. But in the second half he made an error which led to Jesus winning the ball and slotting home. Getty
    Joachim Andersen 5 - The captain made a good start and commanded his defence to hold their line as they continuously caught City’s attackers offside. But in the second half he made an error which led to Jesus winning the ball and slotting home. Getty
  • Ola Aina 7 - The on-loan defender was one of Fulham’s best performers. He made a number of interceptions in the middle of the park and, though he had his hands full, he displayed quick pace and strong physicality when defending against the likes of Torres and Bernado Silva. AP
    Ola Aina 7 - The on-loan defender was one of Fulham’s best performers. He made a number of interceptions in the middle of the park and, though he had his hands full, he displayed quick pace and strong physicality when defending against the likes of Torres and Bernado Silva. AP
  • Harrison Reed 4 - A lacklustre performance from the defensive midfielder who really made no impact on the game. He was energetic in trying to win the ball back, but he often dropped too deep and gave away too many needless fouls. PA
    Harrison Reed 4 - A lacklustre performance from the defensive midfielder who really made no impact on the game. He was energetic in trying to win the ball back, but he often dropped too deep and gave away too many needless fouls. PA
  • Andre-Frank Zambo Anguissa 6 - The midfielder got beaten easily and made some very sloppy passes, but he grafted when trying to put Rodri under pressure. PA
    Andre-Frank Zambo Anguissa 6 - The midfielder got beaten easily and made some very sloppy passes, but he grafted when trying to put Rodri under pressure. PA
  • Ruben Loftus-Cheek 6 - The former Chelsea midfielder made some decent passes and attacking moves and he was good at drawing fouls from the City midfield, but he didn’t have an impact against City’s back three. Getty
    Ruben Loftus-Cheek 6 - The former Chelsea midfielder made some decent passes and attacking moves and he was good at drawing fouls from the City midfield, but he didn’t have an impact against City’s back three. Getty
  • Mario Lemina 4 - His performance tonight was in contrast to his heroics against Liverpool. He gave the ball away too often and contributed very little, and he was rightfully taken off. AP
    Mario Lemina 4 - His performance tonight was in contrast to his heroics against Liverpool. He gave the ball away too often and contributed very little, and he was rightfully taken off. AP
  • Ivan Cavaleiro 4 – Wasteful in possession, particularly when Fulham were on the offensive, he also was disappointing on set-pieces, with one free-kick failing to make it into the box. AFP
    Ivan Cavaleiro 4 – Wasteful in possession, particularly when Fulham were on the offensive, he also was disappointing on set-pieces, with one free-kick failing to make it into the box. AFP
  • Ademola Lookman 5 - He had a good chance early on to give the home side the lead, but he wasted it by procrastinating on the ball. He pressed constantly, but couldn’t influence things in the final third. Getty
    Ademola Lookman 5 - He had a good chance early on to give the home side the lead, but he wasted it by procrastinating on the ball. He pressed constantly, but couldn’t influence things in the final third. Getty
  • SUBS: Aleksandar Mitrovic (Loftus-Cheek, 63) 5 - The Serbian striker was brought on to find a goal and though his physical presence caused problems, it wasn’t enough. Getty
    SUBS: Aleksandar Mitrovic (Loftus-Cheek, 63) 5 - The Serbian striker was brought on to find a goal and though his physical presence caused problems, it wasn’t enough. Getty
  • Josh Onomah (Lemina, 73) N/A – He added a bit of spark to Fulham’s play but by then the game was long gone. AP
    Josh Onomah (Lemina, 73) N/A – He added a bit of spark to Fulham’s play but by then the game was long gone. AP
  • Antonee Robinson (Cavaleiro, 80) – n/a – The young American had a half chance in the City box, but he was shut down by Joao Cancelo. Getty
    Antonee Robinson (Cavaleiro, 80) – n/a – The young American had a half chance in the City box, but he was shut down by Joao Cancelo. Getty
  • MANCHESTER CITY RATINGS: Ederson 7 – The goalkeeper had very little to do in the first half apart from provide some neat passes through the lines, but he came alive after the break to make some good saves and protect his clean sheet. Getty
    MANCHESTER CITY RATINGS: Ederson 7 – The goalkeeper had very little to do in the first half apart from provide some neat passes through the lines, but he came alive after the break to make some good saves and protect his clean sheet. Getty
  • Joao Cancelo 7 – He supplied a number of good crosses and forward passes in the final third, the best of which was a through ball to Ferran Torres that released the Spaniard into the Fulham box. Getty
    Joao Cancelo 7 – He supplied a number of good crosses and forward passes in the final third, the best of which was a through ball to Ferran Torres that released the Spaniard into the Fulham box. Getty
  • John Stones 8 - Stones managed to get on the scoresheet early on in the second half, the in-form defender losing his marker and tapping home from close range to take his goal tally in 2021 to four. Looked very accomplished bringing the ball into midfield. EPA
    John Stones 8 - Stones managed to get on the scoresheet early on in the second half, the in-form defender losing his marker and tapping home from close range to take his goal tally in 2021 to four. Looked very accomplished bringing the ball into midfield. EPA
  • Ruben Dias 6 – He didn’t meet his usual high standards, but he did at least prevent Fulham from getting any real clear-cut chances. He made way for Garcia later on in the second half, possibly with the Champions League game in midweek in mind. Reuters
    Ruben Dias 6 – He didn’t meet his usual high standards, but he did at least prevent Fulham from getting any real clear-cut chances. He made way for Garcia later on in the second half, possibly with the Champions League game in midweek in mind. Reuters
  • Aymeric Laporte 6 - The Frenchman contributed some decent interceptions and, on the left-hand side of City’s back three, he kept Mitrovic quiet. EPA
    Aymeric Laporte 6 - The Frenchman contributed some decent interceptions and, on the left-hand side of City’s back three, he kept Mitrovic quiet. EPA
  • Benjamin Mendy 7 – Back for his first game since December, Mendy looked dangerous going forward and contributed several decent crosses. He also made a good block to stop a low Fulham cross into the penalty area, though he was guilty of losing his man on another occasion. EPA
    Benjamin Mendy 7 – Back for his first game since December, Mendy looked dangerous going forward and contributed several decent crosses. He also made a good block to stop a low Fulham cross into the penalty area, though he was guilty of losing his man on another occasion. EPA
  • Rodri 7 – Back after a rest in midweek, he fought hard to protect the defence, retain possession and start the City offensive. He showed his quality throughout. Getty
    Rodri 7 – Back after a rest in midweek, he fought hard to protect the defence, retain possession and start the City offensive. He showed his quality throughout. Getty
  • Bernado Silva 6 – The Portuguese grew into the game and, after a slow start, he took up some good positions and passed the ball well. He had one shot at goal, but ultimately his slick passing kept City moving. Reuters
    Bernado Silva 6 – The Portuguese grew into the game and, after a slow start, he took up some good positions and passed the ball well. He had one shot at goal, but ultimately his slick passing kept City moving. Reuters
  • Ferran Torres 7 - The Spaniard showed off his brilliant close control on the ball throughout and came close to scoring, though his shot was well saved by Areola. He earned the penalty for the third goal when he went down after a challenge by Tosin. PA
    Ferran Torres 7 - The Spaniard showed off his brilliant close control on the ball throughout and came close to scoring, though his shot was well saved by Areola. He earned the penalty for the third goal when he went down after a challenge by Tosin. PA
  • Gabriel Jesus 7 - After a quiet first half, he was much more alert in the second. He earned the free-kick for the first goal and pounced on a Fulham defensive error to round the keeper for the second. Getty
    Gabriel Jesus 7 - After a quiet first half, he was much more alert in the second. He earned the free-kick for the first goal and pounced on a Fulham defensive error to round the keeper for the second. Getty
  • Sergio Aguero 6 - He took a while to click into City’s rhythm and was wasteful with some of his passing, but when he was needed to step up for the penalty, he didn’t falter. EPA
    Sergio Aguero 6 - He took a while to click into City’s rhythm and was wasteful with some of his passing, but when he was needed to step up for the penalty, he didn’t falter. EPA
  • SUBS: Fernandinho (Bernardo, 66) - 6 - Brought on to solidify City’s lead, he did precisely that by putting a stop to Fulham’s attacks. He did give away a few fouls, but nothing that caused any threat to the City area. Getty
    SUBS: Fernandinho (Bernardo, 66) - 6 - Brought on to solidify City’s lead, he did precisely that by putting a stop to Fulham’s attacks. He did give away a few fouls, but nothing that caused any threat to the City area. Getty
  • Eric Garcia (Dias, 75) n/a – The young defender was brought on late in the game for his first taste of action since November, but he didn’t have much of an impact. Getty
    Eric Garcia (Dias, 75) n/a – The young defender was brought on late in the game for his first taste of action since November, but he didn’t have much of an impact. Getty

Fulham v Manchester City player ratings: A struggle for the Cottagers, while John Stones stars for the Premier League leaders


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Pep Guardiola heaped praise on his Manchester City players as they moved 17 points clear at the top of the Premier League with a 3-0 win at Fulham.

Sergio Aguero scored his first Premier League goal in 14 months from the penalty spot to cap off a comfortable evening at Craven Cottage.

John Stones opened the scoring after tapping home a Joao Cancelo free-kick before Gabriel Jesus benefited from a lucky ricochet when Fulham tried to clear for City's second.

Aguero stepped up and calmly drove the ball into the corner of the net and past Alphonse Areola from the penalty spot after former City defender Tosin Adarabioyo fouled Ferran Torres to seal the three points.

"In general, the game was really good in a tough, tough stadium, they came here and they won in Anfield last week and they always create chances," Guardiola said.

"We controlled really well and we played in the first half, really good. It was an important and brilliant victory."

Player ratings from the match can be seen in the picture gallery above. To view the next image, click on the arrows or swipe if on a mobile device.

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

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

'Ghostbusters: From Beyond'

Director: Jason Reitman

Starring: Paul Rudd, Carrie Coon, Finn Wolfhard, Mckenna Grace

Rating: 2/5

2025 Fifa Club World Cup groups

Group A: Palmeiras, Porto, Al Ahly, Inter Miami.

Group B: Paris Saint-Germain, Atletico Madrid, Botafogo, Seattle.

Group C: Bayern Munich, Auckland City, Boca Juniors, Benfica.

Group D: Flamengo, ES Tunis, Chelsea, Leon.

Group E: River Plate, Urawa, Monterrey, Inter Milan.

Group F: Fluminense, Borussia Dortmund, Ulsan, Mamelodi Sundowns.

Group G: Manchester City, Wydad, Al Ain, Juventus.

Group H: Real Madrid, Al Hilal, Pachuca, Salzburg.

Company Fact Box

Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup 

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.

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