• ENGLAND RATINGS: Jordan Pickford – 5: Caught in no man’s land when he needlessly came out to edge of box in run-up to Walker giving away first-half penalty. Woeful late free kick that failed to make it past the first man when England needed ball pumped into box, summed up the Everton goalkeeper at the moment. AFP
    ENGLAND RATINGS: Jordan Pickford – 5: Caught in no man’s land when he needlessly came out to edge of box in run-up to Walker giving away first-half penalty. Woeful late free kick that failed to make it past the first man when England needed ball pumped into box, summed up the Everton goalkeeper at the moment. AFP
  • Kyle Walker – 6: One lovely cross-field ball to Phillips in first half but then failed to deal with header across the box from teammate Coady before giving away foul that resulted in penalty - which, to be fair to the Manchester City man, was harsh. Completely lost Wass in second half and was relieved to see Dane head over. Looked very uncomfortable when switched over to left-hand side. AFP
    Kyle Walker – 6: One lovely cross-field ball to Phillips in first half but then failed to deal with header across the box from teammate Coady before giving away foul that resulted in penalty - which, to be fair to the Manchester City man, was harsh. Completely lost Wass in second half and was relieved to see Dane head over. Looked very uncomfortable when switched over to left-hand side. AFP
  • Conor Coady – 8: Has settled straight into international football. Voice was always booming out around an empty Wembley Stadium. Perfectly timed tackle at near post to deny Dolberg almost certain goal in first half. Nearly scored his second goal for England but saw his header blocked in last minute. AFP
    Conor Coady – 8: Has settled straight into international football. Voice was always booming out around an empty Wembley Stadium. Perfectly timed tackle at near post to deny Dolberg almost certain goal in first half. Nearly scored his second goal for England but saw his header blocked in last minute. AFP
  • Harry Maguire – 2: Awful challenge on Poulsen saw him booked after just five minutes, then rightly shown a red on half-hour mark for needless sliding tackle on Dolberg. Manchester United centre-half having a miserable start to season for club and country. Confidence now shot to pieces. AFP
    Harry Maguire – 2: Awful challenge on Poulsen saw him booked after just five minutes, then rightly shown a red on half-hour mark for needless sliding tackle on Dolberg. Manchester United centre-half having a miserable start to season for club and country. Confidence now shot to pieces. AFP
  • Reece James – 7: Excellent crosses into the box from the right in the first half which England failed to take advantage of. Great control and touch to set himself up in second half but his left-foot shot was straight at keeper. Had free-kick comfortably tipped over by Schmeichel. Blotted copy book with red card for dissent after final whistle. AP
    Reece James – 7: Excellent crosses into the box from the right in the first half which England failed to take advantage of. Great control and touch to set himself up in second half but his left-foot shot was straight at keeper. Had free-kick comfortably tipped over by Schmeichel. Blotted copy book with red card for dissent after final whistle. AP
  • Kalvin Phillips – 5: Lost Dolberg from corner in first 10 minutes but recovered to deflect shot wide. Caught in possession by Eriksen with 15 minutes to go which almost helped gift Denmark a goal. Daft booking late on and, unlike Coady, has yet to convince on international stage. AFP
    Kalvin Phillips – 5: Lost Dolberg from corner in first 10 minutes but recovered to deflect shot wide. Caught in possession by Eriksen with 15 minutes to go which almost helped gift Denmark a goal. Daft booking late on and, unlike Coady, has yet to convince on international stage. AFP
  • Declan Rice – 6: Good ball into middle from deep to Mount in the penalty area on half hour that saw Chelsea midfielder set-up Kane with a chance. Sprayed a few good passes around but playing Rice alongside Phillips means England lack a creative edge in centre of the park. Getty
    Declan Rice – 6: Good ball into middle from deep to Mount in the penalty area on half hour that saw Chelsea midfielder set-up Kane with a chance. Sprayed a few good passes around but playing Rice alongside Phillips means England lack a creative edge in centre of the park. Getty
  • Ainsley Maitland-Niles – 6: Arsenal man sacrificed in first half as England reshuffled their pack after Maguire red card and England lost only left-sided player. Getty
    Ainsley Maitland-Niles – 6: Arsenal man sacrificed in first half as England reshuffled their pack after Maguire red card and England lost only left-sided player. Getty
  • Mason Mount – 6: Always busy and trying to make things happen, but final ball needs to improve. Must have thought he’d scored with a second-half header only for Schmeichel to produce wonder save. AP
    Mason Mount – 6: Always busy and trying to make things happen, but final ball needs to improve. Must have thought he’d scored with a second-half header only for Schmeichel to produce wonder save. AP
  • Marcus Rashford – 5: A couple of speculative shots from distance that didn’t trouble Schmeichel. Sloppily lost possession in first half sending Denmark on counter-attack but Eriksen wasted opportunity. AFP
    Marcus Rashford – 5: A couple of speculative shots from distance that didn’t trouble Schmeichel. Sloppily lost possession in first half sending Denmark on counter-attack but Eriksen wasted opportunity. AFP
  • Harry Kane – 6: Half chance midway through but couldn’t find his feet to get shot away. Spurs striker not his usual attacking threat in opening period when James fired over several excellent balls that he would normally gobble up. Fine cross to set up Coady near the end but generally cut a frustrated figure up front. AFP
    Harry Kane – 6: Half chance midway through but couldn’t find his feet to get shot away. Spurs striker not his usual attacking threat in opening period when James fired over several excellent balls that he would normally gobble up. Fine cross to set up Coady near the end but generally cut a frustrated figure up front. AFP
  • SUBS: Tyrone Mings – (On for Maitland-Niles 36’) 6: Aston Villa player slotted confidently in the centre of defence after being called-on early doors due to Maguire’s horror show, although was lucky to get away with a couple of poor touches. Reuters
    SUBS: Tyrone Mings – (On for Maitland-Niles 36’) 6: Aston Villa player slotted confidently in the centre of defence after being called-on early doors due to Maguire’s horror show, although was lucky to get away with a couple of poor touches. Reuters
  • Dominic Calvert-Lewin - (On for Rashford 72’) 5: Needed longer on pitch to make an impact. AFP
    Dominic Calvert-Lewin - (On for Rashford 72’) 5: Needed longer on pitch to make an impact. AFP
  • Jadon Sancho - (On for Mount 73’) 5: Should have been brought on earlier to give England some attacking spark in midfield. AFP
    Jadon Sancho - (On for Mount 73’) 5: Should have been brought on earlier to give England some attacking spark in midfield. AFP
  • Jordan Henderson – (On for Rice 76’) N/A: Liverpool midfielder booked soon after coming on. AFP
    Jordan Henderson – (On for Rice 76’) N/A: Liverpool midfielder booked soon after coming on. AFP
  • DENMARK RATINGS: Kasper Schmeichel - 8: Comfortable stop from long-range Rashford shot was the only time he had to make a save in opening half. First time he was seriously called into action, the Leicester man produced a fabulous one-handed stop to stop Mount scoring just after hour mark. PA
    DENMARK RATINGS: Kasper Schmeichel - 8: Comfortable stop from long-range Rashford shot was the only time he had to make a save in opening half. First time he was seriously called into action, the Leicester man produced a fabulous one-handed stop to stop Mount scoring just after hour mark. PA
  • Daniel Wass – 6: Full-back always looking to get forward down the right and take up attacking positions. Handed glorious chance to make it 2-0 in second half only to head over. PA
    Daniel Wass – 6: Full-back always looking to get forward down the right and take up attacking positions. Handed glorious chance to make it 2-0 in second half only to head over. PA
  • Simon Kjaer – 7 Playing his 100th game for Denmark, centre-half gave away needless corner under no pressure in first half that England wasted. It was his long ball into box led to Denmark winning penalty. Vital block denied Coady late leveller. AP
    Simon Kjaer – 7 Playing his 100th game for Denmark, centre-half gave away needless corner under no pressure in first half that England wasted. It was his long ball into box led to Denmark winning penalty. Vital block denied Coady late leveller. AP
  • Andreas Christensen – 7: Some well-timed challenges and blocks by the Chelsea defender. Needless booking for hauling back Kane in first half that saw him substituted at the break as Danes looked to maintain their one-man advantage. PA
    Andreas Christensen – 7: Some well-timed challenges and blocks by the Chelsea defender. Needless booking for hauling back Kane in first half that saw him substituted at the break as Danes looked to maintain their one-man advantage. PA
  • Robert Skov – 6: Like Wass on opposite flank, was always looking to bomb forward from left-back in first half. Had decent game but was hooked at half-time. Getty
    Robert Skov – 6: Like Wass on opposite flank, was always looking to bomb forward from left-back in first half. Had decent game but was hooked at half-time. Getty
  • Thomas Delaney – 6: Caught out by Mount down left early in game and was lucky Chelsea man couldn’t keep feet before crossing. Foul on Kane on edge of box handed great chance to England that they failed to capitalise on. Getty
    Thomas Delaney – 6: Caught out by Mount down left early in game and was lucky Chelsea man couldn’t keep feet before crossing. Foul on Kane on edge of box handed great chance to England that they failed to capitalise on. Getty
  • Pierre-Emile Hojbjerg – 6: Booked for reckless kick on Spurs teammate Kane that will see midfielder banned for next Denmark game. Was constantly snapping away at English heels. PA
    Pierre-Emile Hojbjerg – 6: Booked for reckless kick on Spurs teammate Kane that will see midfielder banned for next Denmark game. Was constantly snapping away at English heels. PA
  • Yussuf Poulsen – 7: Victim of really poor challenge by Maguire for England defender's first booking. Perfect low cross from right almost set-up Dolberg for early goal. Fired low shot straight at Pickford with 10 minutes left. A menace to England throughout and his theatrics helped get Phillips booked in second half. PA
    Yussuf Poulsen – 7: Victim of really poor challenge by Maguire for England defender's first booking. Perfect low cross from right almost set-up Dolberg for early goal. Fired low shot straight at Pickford with 10 minutes left. A menace to England throughout and his theatrics helped get Phillips booked in second half. PA
  • Christian Eriksen – 8: Inter midfielder, also earning his 100th cap, pulled the strings for Denmark. Blazed high and wide after 18 minutes when Denmark launched quick counter-attack. Made no mistake when he cracked home from the spot for his 34th international goal. Almost set up second for Sisto in second half. PA
    Christian Eriksen – 8: Inter midfielder, also earning his 100th cap, pulled the strings for Denmark. Blazed high and wide after 18 minutes when Denmark launched quick counter-attack. Made no mistake when he cracked home from the spot for his 34th international goal. Almost set up second for Sisto in second half. PA
  • Martin Braithwaite – 5: Barcelona attacker failed to make his mark at Wembley and was well shackled by England. AFP
    Martin Braithwaite – 5: Barcelona attacker failed to make his mark at Wembley and was well shackled by England. AFP
  • Kasper Dolberg – 7: Had early chances; denied by Coady tackle once then had shot deflected into side netting by Phillips. Limped off in first half after challenge by Maguire that resulted in England man’s red card. Shame, as he had looked lively. AP
    Kasper Dolberg – 7: Had early chances; denied by Coady tackle once then had shot deflected into side netting by Phillips. Limped off in first half after challenge by Maguire that resulted in England man’s red card. Shame, as he had looked lively. AP
  • SUBS: Pione Sisto – (on for Dolberg 37’) 5: Set up with great chance by Eriksen to make it 2-0 only to make right hash of shot. Getty
    SUBS: Pione Sisto – (on for Dolberg 37’) 5: Set up with great chance by Eriksen to make it 2-0 only to make right hash of shot. Getty
  • Mathias Jorgensen – (On for Christensen 46’) 7: Helped keep England’s chances to a minimum. AFP
    Mathias Jorgensen – (On for Christensen 46’) 7: Helped keep England’s chances to a minimum. AFP
  • Joakim Maehle - (On for Skov 46’) 6: No problems after coming on at left-back. PA
    Joakim Maehle - (On for Skov 46’) 6: No problems after coming on at left-back. PA
  • Jannik Vestergaard - (On for Braithwaite 74’) 6: No chance to make impact. AP
    Jannik Vestergaard - (On for Braithwaite 74’) 6: No chance to make impact. AP
  • Mathias Jensen – (On for Hojbjerg 88’) N/A. AFP
    Mathias Jensen – (On for Hojbjerg 88’) N/A. AFP

Harry Maguire 2, Conor Coady 8; Christian Eriksen 8: England v Denmark player ratings


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Christian Eriksen's penalty on his 100th appearance for Denmark earned his side a 1-0 win over England in their Nations League clash at Wembley as the hosts played more than half the game with 10 men.

Former Tottenham Hotspur midfielder Eriksen powered his spot-kick past Jordan Pickford in the 35th minute, a couple of minutes after England centre back Harry Maguire had received a red card for a second booking.

Defeat ended a run of nine successive home wins for England, who beat top-ranked Belgium on Sunday, while Denmark celebrated their first victory over England at Wembley since 1983.

To rub salt into the home wounds Reece James was also shown a red card after the final whistle following a melee.

England slipped to third place in Group A2 which is now headed by Belgium with Denmark above England on goal difference.

Manager Gareth Southgate insisted after the match that Manchester United defender Maguire still had the "full support" of England despite his miserable start to the season for club and country.

"The first yellow was a challenge he didn't need to make and it put him on edge," said Southgate.

"The second one is an interception with his momentum taking him through. He's a great player and massive part of what we do. He's got a lot sticks thrown his way, he's got our full support.

"He just needs the reassurance that we have total belief in him ... he's got to keep going and the tide will turn."

The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet
Our legal consultants

Name: Hassan Mohsen Elhais

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

Final results:

Open men
Australia 94 (4) beat New Zealand 48 (0)

Plate men
England 85 (3) beat India 81 (1)

Open women
Australia 121 (4) beat South Africa 52 (0)

Under 22 men
Australia 68 (2) beat New Zealand 66 (2)

Under 22 women
Australia 92 (3) beat New Zealand 54 (1)

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

Who are the Sacklers?

The Sackler family is a transatlantic dynasty that owns Purdue Pharma, which manufactures and markets OxyContin, one of the drugs at the centre of America's opioids crisis. The family is well known for their generous philanthropy towards the world's top cultural institutions, including Guggenheim Museum, the National Portrait Gallery, Tate in Britain, Yale University and the Serpentine Gallery, to name a few. Two branches of the family control Purdue Pharma.

Isaac Sackler and Sophie Greenberg were Jewish immigrants who arrived in New York before the First World War. They had three sons. The first, Arthur, died before OxyContin was invented. The second, Mortimer, who died aged 93 in 2010, was a former chief executive of Purdue Pharma. The third, Raymond, died aged 97 in 2017 and was also a former chief executive of Purdue Pharma. 

It was Arthur, a psychiatrist and pharmaceutical marketeer, who started the family business dynasty. He and his brothers bought a small company called Purdue Frederick; among their first products were laxatives and prescription earwax remover.

Arthur's branch of the family has not been involved in Purdue for many years and his daughter, Elizabeth, has spoken out against it, saying the company's role in America's drugs crisis is "morally abhorrent".

The lawsuits that were brought by the attorneys general of New York and Massachussetts named eight Sacklers. This includes Kathe, Mortimer, Richard, Jonathan and Ilene Sackler Lefcourt, who are all the children of either Mortimer or Raymond. Then there's Theresa Sackler, who is Mortimer senior's widow; Beverly, Raymond's widow; and David Sackler, Raymond's grandson.

Members of the Sackler family are rarely seen in public.

First-round leaderbaord

-5 C Conners (Can)

-3 B Koepka (US), K Bradley (US), V Hovland (Nor), A Wise (US), S Horsfield (Eng), C Davis (Aus);

-2 C Morikawa (US), M Laird (Sco), C Tringale (US)

Selected others: -1 P Casey (Eng), R Fowler (US), T Hatton (Eng)

Level B DeChambeau (US), J Rose (Eng) 

1 L Westwood (Eng), J Spieth (US)

3 R McIlroy (NI)

4 D Johnson (US)

Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates