Gareth Bale is on course to give Tottenham a huge lift in the Premier League as he joined team training for the first time.
The 31-year-old Welshman, on a season-long loan from Real Madrid, appeared to be closer to returning to full fitness after the hamstring problem that has delayed his debut.
Bale has missed out on joining up with the Wales squad for their match against England on Thursday night to work on his conditioning.
He joined fellow new signing Carlos Vinicius as they prepare for the next Premier League game, at home to West Ham on October 18.
The Brazilian striker arrived last week on a season-long loan from Benfica, and looked in good shape as he linked up with his new teammates and boss Jose Mourinho.
Spurs were in fine form before the international break, thrashing Manchester United 6-1 at Old Trafford following a League Cup victory over Chelsea.
Manchester United v Tottenham player ratings
-

MANCHESTER UNITED RATINGS: David de Gea - 5: Screaming as his defence failed him in a frantic opening. What could any goalkeeper do in similar circumstances? Reuters -

Aaron Wan-Bissak - 3: Weak going forward once again. Started last season well; started this one dreadfully. AFP -

Eric Bailly - 1: Recalled for first league start of season. Was poor for Spurs' first goal and didn’t anticipate the run of Son for the second. It got even worse – his pass for Matic in the D with players around him led to another goal. Reuters -

Harry Maguire - 2: Terrible powerless header to nowhere which led to Spurs equaliser. Equally awful for second goal quickly after. Frequently out of position. Deflected the ball through his own legs for Spurs’ fourth. Reuters -

Luke Shaw - 2: Vulnerable for Spurs’ opener and struggled to defend - tackled his own goalkeeper at one point. Yellow carded after Lucas Moura got away from him after 84 minutes. Woeful in attack, in positioning and in defence. Reuters -

Nemanja Matic - 3: Like trying to stop the flow of the Amazon with a match. Didn’t control pass from Bailly for Spurs’ third. Usually well organised, not today against superb Spurs. Reuters -

Paul Pogba - 2: Lost too many 50/50s and completely outplayed by Ndombele and Hojbjerg in the middle. Gave away a penalty for the sixth. Pogba should be a stand out, but he’s been wholly inadequate so far this season. Reuters -

Bruno Fernandes - 3: Super pass to Martial that led to a United penalty on 29 seconds. Stroked ball into bottom right corner. And then it all went wrong. Sloppy in possession and taken off at half time. AFP -

Mason Greenwood - 4: Turned and shot from outside area after 23 minutes – and that was about it. Hardly affected the game and another reason why United need to strengthen in attack. AFP -

Marcus Rashford - 4: Another who had a good opening minute as he drove forward towards Aurier from the start. Also closed Hugo Lloris down frequently but was too peripheral as Tottenham completely bossed the game. AFP -

Anthony Martial - 3: Sent off after 29 minutes after he stupidly tapped the lamentable Lamela. His red card ruined the game – though United were a shambles before. High point was winning a penalty in an encouraging opening minute. AFP -

SUBS: Fred (on for Matic) - 4: Gave ball away too much – like the rest. Frustrated and struck a ball wide after an hour towards an advertising hoarding rather than his own player. Reuters -

Scott McTominay (on for Fernandes) - 5: Put a midfield shift in difficult circumstances, but still gave ball away too much. Limited. AFP -

Donny van de Beek (on for Greenwood) - 5: His agent wasn’t happy that he was a sub, but the player himself must wonder what he’s just walked into after being the only signing so far. Reuters -

TOTTENHAM RATINGS: Hugo Lloris - 6: Faced a penalty in the first minute, which United scored. Hardly saw the ball after that. AFP -

Serge Aurier - 10: The Ivorian defender Spurs' best attacker. Supplied Son for his second goal and them rammed home the visitors' fifth to cap a superb performance. Reuters -

Davinson Sanchez - 7: Gave away a soft penalty after 29 seconds. Recovered well after that early setback and didn't give United's strikers a kick thereafter. Reuters -

Eric Dier - 7: Showed once again why his manager holds him in such high regard. Didn't put a foot wrong all game. Reuters -

Sergio Reguilon - 7: The Spanish left-back showed what a threat he is when let off the leash. Reuters -

Pierre-Emile Hojbjerg - 8: The Dane destroyed United's midfield with his physicality. Reuters -

Tanguy Ndombele - 8: Equalised with a poacher's goal and was a colossus at both ends throughout. Without doubt the Frenchman's best performance in a Tottenham shirt. AFP -

Moussa Sissoko - 7: Dominated his opposite number Pogba. Nothing flashy but he didn't need to be with Ndombele running the show next to him. Reuters -

Son Heung-min - 9: Scared witless with his pace. Two clinical finishes and could have become the first top-flight player to score a hat-trick at Old Trafford since Dennis Bailey in 1992 but a rare poor first touch when through on goal let him down. He is simply unplayable in this sort of form. AFP -

Erik Lamela - 6: Won't be proud of his involvement in the incident that led to Anthony Martial's sending off. The theatrics undermined what was an excellent performance by the Argentine. Hooked at half time. AFP -

Harry Kane - 9: While managers squabble over his workload, the Tottenham striker just goes about his business. It was his quick-thinking that set Son on his way to put Spurs ahead and helped himself to another couple of goals for good measure. United fans will lament that they are reduced to talks to sign a 33-year-old Edinson Cavani instead of a prime Harry Kane. Reuters -

SUBS: Lucas Moura (on for Lamela) - 6: The Brazilian was lucky to avoid serious injury after Luke Shaw hacked him down as he raced clear. EPA -

Dele Alli (on for Ndombele) - 5: United had thrown in the towel long before Alli was introduced on 69 minutes. Reuters -

Ben Davies (on for Son) - 7: A rare foray forward saw the Welsh defender win a penalty at Pogba's expense for Spurs' sixth. Reuters
Zayed Sustainability Prize
Company%20profile
MIDWAY
Produced: Lionsgate Films, Shanghai Ryui Entertainment, Street Light Entertainment
Directed: Roland Emmerich
Cast: Ed Skrein, Woody Harrelson, Dennis Quaid, Aaron Eckhart, Luke Evans, Nick Jonas, Mandy Moore, Darren Criss
Rating: 3.5/5 stars
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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
Juliot Vinolia’s checklist for adopting alternate-day fasting
- Don’t do it more than once in three days
- Don’t go under 700 calories on fasting days
- Ensure there is sufficient water intake, as the body can go in dehydration mode
- Ensure there is enough roughage (fibre) in the food on fasting days as well
- Do not binge on processed or fatty foods on non-fasting days
- Complement fasting with plant-based foods, fruits, vegetables, seafood. Cut out processed meats and processed carbohydrates
- Manage your sleep
- People with existing gastric or mental health issues should avoid fasting
- Do not fast for prolonged periods without supervision by a qualified expert
FIXTURES
Thu Mar 15 – West Indies v Afghanistan, UAE v Scotland
Fri Mar 16 – Ireland v Zimbabwe
Sun Mar 18 – Ireland v Scotland
Mon Mar 19 – West Indies v Zimbabwe
Tue Mar 20 – UAE v Afghanistan
Wed Mar 21 – West Indies v Scotland
Thu Mar 22 – UAE v Zimbabwe
Fri Mar 23 – Ireland v Afghanistan
The top two teams qualify for the World Cup
Classification matches
The top-placed side out of Papua New Guinea, Hong Kong or Nepal will be granted one-day international status. UAE and Scotland have already won ODI status, having qualified for the Super Six.
Thu Mar 15 – Netherlands v Hong Kong, PNG v Nepal
Sat Mar 17 – 7th-8th place playoff, 9th-10th place playoff
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National Editorial: Suleimani has been killed, now we must de-escalate
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Matthew Levitt: Iran retains its ability to launch terror attacks
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BULKWHIZ PROFILE
Date started: February 2017
Founders: Amira Rashad (CEO), Yusuf Saber (CTO), Mahmoud Sayedahmed (adviser), Reda Bouraoui (adviser)
Based: Dubai, UAE
Sector: E-commerce
Size: 50 employees
Funding: approximately $6m
Investors: Beco Capital, Enabling Future and Wain in the UAE; China's MSA Capital; 500 Startups; Faith Capital and Savour Ventures in Kuwait
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
Tomorrow 2021
MATCH INFO
Uefa Champions League semi-finals, first leg
Liverpool v Roma
When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome
SRI LANKS ODI SQUAD
Perera (capt), Mendis, Gunathilaka, de Silva, Nissanka, Shanaka, Bandara, Hasaranga, Udana, Dananjaya, Dickwella, Chameera, Mendis, Fernando, Sandakan, Karunaratne, Fernando, Fernando.
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
Transgender report
Credits
Produced by: Colour Yellow Productions and Eros Now
Director: Mudassar Aziz
Cast: Sonakshi Sinha, Jimmy Sheirgill, Jassi Gill, Piyush Mishra, Diana Penty, Aparshakti Khurrana
Star rating: 2.5/5
Museum of the Future in numbers
- 78 metres is the height of the museum
- 30,000 square metres is its total area
- 17,000 square metres is the length of the stainless steel facade
- 14 kilometres is the length of LED lights used on the facade
- 1,024 individual pieces make up the exterior
- 7 floors in all, with one for administrative offices
- 2,400 diagonally intersecting steel members frame the torus shape
- 100 species of trees and plants dot the gardens
- Dh145 is the price of a ticket
Best Foreign Language Film nominees
Capernaum (Lebanon)
Cold War (Poland)
Never Look Away (Germany)
Roma (Mexico)
Shoplifters (Japan)
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From exhibitions to the battlefield
In 2016, the Shaded Dome was awarded with the 'De Vernufteling' people's choice award, an annual prize by the Dutch Association of Consulting Engineers and the Royal Netherlands Society of Engineers for the most innovative project by a Dutch engineering firm.
It was assigned by the Dutch Ministry of Defence to modify the Shaded Dome to make it suitable for ballistic protection. Royal HaskoningDHV, one of the companies which designed the dome, is an independent international engineering and project management consultancy, leading the way in sustainable development and innovation.
It is driving positive change through innovation and technology, helping use resources more efficiently.
It aims to minimise the impact on the environment by leading by example in its projects in sustainable development and innovation, to become part of the solution to a more sustainable society now and into the future.
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The Bio
Name: Lynn Davison
Profession: History teacher at Al Yasmina Academy, Abu Dhabi
Children: She has one son, Casey, 28
Hometown: Pontefract, West Yorkshire in the UK
Favourite book: The Alchemist by Paulo Coelho
Favourite Author: CJ Sansom
Favourite holiday destination: Bali
Favourite food: A Sunday roast
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
Wenger's Arsenal reign in numbers
1,228 - games at the helm, ahead of Sunday's Premier League fixture against West Ham United.
704 - wins to date as Arsenal manager.
3 - Premier League title wins, the last during an unbeaten Invincibles campaign of 2003/04.
1,549 - goals scored in Premier League matches by Wenger's teams.
10 - major trophies won.
473 - Premier League victories.
7 - FA Cup triumphs, with three of those having come the last four seasons.
151 - Premier League losses.
21 - full seasons in charge.
49 - games unbeaten in the Premier League from May 2003 to October 2004.
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Global Fungi Facts
• Scientists estimate there could be as many as 3 million fungal species globally
• Only about 160,000 have been officially described leaving around 90% undiscovered
• Fungi account for roughly 90% of Earth's unknown biodiversity
• Forest fungi help tackle climate change, absorbing up to 36% of global fossil fuel emissions annually and storing around 5 billion tonnes of carbon in the planet's topsoil
While you're here
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'Morbius'
Director: Daniel Espinosa
Stars: Jared Leto, Matt Smith, Adria Arjona
Rating: 2/5
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Favourite holiday destination: Turkey - because the government look after animals so well there.
Favourite film: I love scary movies. I have so many favourites but The Ring stands out.
Favourite book: The Lord of the Rings. I didn’t like the movies but I loved the books.
Favourite colour: Black.
Favourite music: Hard rock. I actually also perform as a rock DJ in Dubai.









