• ASTON VILLA PLAYER RATINGS: Emiliano Martinez – 6. Sympathy for the Villa keeper who had no chance with any of the four goals. Beyond those, didn’t have a save to make. AP
    ASTON VILLA PLAYER RATINGS: Emiliano Martinez – 6. Sympathy for the Villa keeper who had no chance with any of the four goals. Beyond those, didn’t have a save to make. AP
  • Matty Cash – 4. Picked up a yellow card for a blatant handball on the edge of the area to stop a clear goalscoring chance. Problem was, Ward-Prowse bent home the subsequent free-kick anyway. Then wasn’t tight enough to Ings for the striker’s goal. Not a good day for the full-back. AP
    Matty Cash – 4. Picked up a yellow card for a blatant handball on the edge of the area to stop a clear goalscoring chance. Problem was, Ward-Prowse bent home the subsequent free-kick anyway. Then wasn’t tight enough to Ings for the striker’s goal. Not a good day for the full-back. AP
  • Ezri Konsa – 7. Based on his own performance, Konsa can feel unfortunate to be part of a team that conceded four. Handled Southampton’s attacks well. Getty Images
    Ezri Konsa – 7. Based on his own performance, Konsa can feel unfortunate to be part of a team that conceded four. Handled Southampton’s attacks well. Getty Images
  • Tyrone Mings – 8. He may have been part of a backline that shipped four goals but Mings had a fine game. Won all his challenges, brought the ball out well and ventured forward to help his team apply some attacking pressure. Scored with a glancing header. AP
    Tyrone Mings – 8. He may have been part of a backline that shipped four goals but Mings had a fine game. Won all his challenges, brought the ball out well and ventured forward to help his team apply some attacking pressure. Scored with a glancing header. AP
  • Matt Targett – 6. Managed to find some space going forward in the second half but the game was done at that point. AP Photo
    Matt Targett – 6. Managed to find some space going forward in the second half but the game was done at that point. AP Photo
  • Douglas Luiz – 5. Like the rest of the Villa midfield, guilty of allowing Southampton to take control of the game in the first half. Tripped Walcott to set up Ward-Prowse for his first goal. Getty Images
    Douglas Luiz – 5. Like the rest of the Villa midfield, guilty of allowing Southampton to take control of the game in the first half. Tripped Walcott to set up Ward-Prowse for his first goal. Getty Images
  • John McGinn – 6. Complete mismatch when marking the much taller Vestergaard for Southampton’s opener and struggled to make his mark on the game. Getty Images
    John McGinn – 6. Complete mismatch when marking the much taller Vestergaard for Southampton’s opener and struggled to make his mark on the game. Getty Images
  • Bertrand Traore – 5. A snatched first-time shot that went wide his only contribution before being replaced midway through the first half due to injury. AFP
    Bertrand Traore – 5. A snatched first-time shot that went wide his only contribution before being replaced midway through the first half due to injury. AFP
  • Ross Barkley – 6. Much like the rest of the Villa side, grew into the game in the second half but nothing quite pulled off for the on-loan midfielder. Reuters
    Ross Barkley – 6. Much like the rest of the Villa side, grew into the game in the second half but nothing quite pulled off for the on-loan midfielder. Reuters
  • Jack Grealish – 8. Villa’s most lively player during a dismal first half but took until the hour mark for him to exert his influence. Found Mings with a smart cross before scoring twice. If only he’d turned it on 10 minutes earlier, he might have dragged his team to a point. AFP
    Jack Grealish – 8. Villa’s most lively player during a dismal first half but took until the hour mark for him to exert his influence. Found Mings with a smart cross before scoring twice. If only he’d turned it on 10 minutes earlier, he might have dragged his team to a point. AFP
  • Ollie Watkins – 6. Had a largely frustrating game but got his name on the scoresheet with a well taken penalty in injury time. AFP
    Ollie Watkins – 6. Had a largely frustrating game but got his name on the scoresheet with a well taken penalty in injury time. AFP
  • SUBS: Trezeguet (29’) – 6. Had at least three great chances to score during the second half but was denied by some fine saves from McCarthy. Getty Images
    SUBS: Trezeguet (29’) – 6. Had at least three great chances to score during the second half but was denied by some fine saves from McCarthy. Getty Images
  • Ahmed Elmohamady (67’) – 6. Little significant impact but at least Southampton didn’t score while he was on the pitch. Reuters
    Ahmed Elmohamady (67’) – 6. Little significant impact but at least Southampton didn’t score while he was on the pitch. Reuters
  • SOUTHAMPTON PLAYER RATINGS: Alex McCarthy – 8. After spending the first half as a passenger, was called into action on numerous occasions after the break, producing a string of fine saves to deny Villa the chance of getting something from the game. AFP
    SOUTHAMPTON PLAYER RATINGS: Alex McCarthy – 8. After spending the first half as a passenger, was called into action on numerous occasions after the break, producing a string of fine saves to deny Villa the chance of getting something from the game. AFP
  • Kyle Walker-Peters – 7. A committed display from the full-back. Drew the foul for the free-kick that led to his team’s opener. Had to be alert as Grealish got livelier. EPA
    Kyle Walker-Peters – 7. A committed display from the full-back. Drew the foul for the free-kick that led to his team’s opener. Had to be alert as Grealish got livelier. EPA
  • Jan Bednarek – 6. Look assured during the first half, although his afternoon was cut short when he picked up an injury. Replaced at the interval. Getty Images
    Jan Bednarek – 6. Look assured during the first half, although his afternoon was cut short when he picked up an injury. Replaced at the interval. Getty Images
  • Jannik Vestergaard – 8. Superb header to open the scoring and would probably be just as pleased with his goal saving block on Trezeguet in the second half. AFP
    Jannik Vestergaard – 8. Superb header to open the scoring and would probably be just as pleased with his goal saving block on Trezeguet in the second half. AFP
  • Ryan Bertrand – 7. Never looked troubled down his flank and provided a frequent outlet in attack. A solid display. AFP
    Ryan Bertrand – 7. Never looked troubled down his flank and provided a frequent outlet in attack. A solid display. AFP
  • Stuart Armstrong – 7. Should have scored but put his shot just wide of the post. Quickly atoned by seting up Ings minutes later. Alongside Ward-Prowse and Romeu helped Saints dominate the midfield for an hour. Getty Images
    Stuart Armstrong – 7. Should have scored but put his shot just wide of the post. Quickly atoned by seting up Ings minutes later. Alongside Ward-Prowse and Romeu helped Saints dominate the midfield for an hour. Getty Images
  • James Ward-Prowse – 10. Another game where he enhanced his reputation as one of the best dead ball specialists in the league. Swung in a pinpoint wide free kick to find Vestergaard for the opening goal, before curling home a sumptuous set piece on the edge of the area. Made it a brace of set piece goals just before halftime with another sublime finish. A very satisfying birthday for the Southampton captain. EPA
    James Ward-Prowse – 10. Another game where he enhanced his reputation as one of the best dead ball specialists in the league. Swung in a pinpoint wide free kick to find Vestergaard for the opening goal, before curling home a sumptuous set piece on the edge of the area. Made it a brace of set piece goals just before halftime with another sublime finish. A very satisfying birthday for the Southampton captain. EPA
  • Oriol Romeu – 7. Typically unfussy performance from the Spaniard. His central partnership with Ward-Prowse is quietly becoming one of the most effective in the Premier League. Reuters
    Oriol Romeu – 7. Typically unfussy performance from the Spaniard. His central partnership with Ward-Prowse is quietly becoming one of the most effective in the Premier League. Reuters
  • Theo Walcott – 6. Drew the foul for Ward Prowse’s first free kick goal with a darting run on the ball but his influence ended there. AFP
    Theo Walcott – 6. Drew the foul for Ward Prowse’s first free kick goal with a darting run on the ball but his influence ended there. AFP
  • Danny Ings – 8. Scored an absolute worldie to make it 4-0, curling the ball into the top corner from outside the area. Southampton will be sweating on his fitness, though, after he picked up a knee injury late in the game. AFP
    Danny Ings – 8. Scored an absolute worldie to make it 4-0, curling the ball into the top corner from outside the area. Southampton will be sweating on his fitness, though, after he picked up a knee injury late in the game. AFP
  • Che Adams – 6. Looked to have fortuitously opened the scoring only to find himself marginally offside. The game didn’t pass him by as such but he was hardly central to the action. AFP
    Che Adams – 6. Looked to have fortuitously opened the scoring only to find himself marginally offside. The game didn’t pass him by as such but he was hardly central to the action. AFP
  • SUBS: Jack Stephens (45’) – 6. Handled the increased Villa pressure well until the late flurry of goals. Getty Images
    SUBS: Jack Stephens (45’) – 6. Handled the increased Villa pressure well until the late flurry of goals. Getty Images
  • Ibrahima Diallo (79’) – 5. Only contribution was to give away a penalty after a clumsy foul on Grealish. Reuters
    Ibrahima Diallo (79’) – 5. Only contribution was to give away a penalty after a clumsy foul on Grealish. Reuters
  • Shane Long (85’) – N/A Getty Images
    Shane Long (85’) – N/A Getty Images

James Ward-Prowse 10, Danny Ings 8; Jack Grealish 8: Aston Villa v Southampton player ratings


  • English
  • Arabic

Aston Villa were punished for a poor first half performance as Southampton ran out 4-3 winners at Villa Park on Sunday.

Southampton captain, and birthday boy, James Ward-Prowse was the star of the day, setting up Jannick Vestergaard's opener before claiming a pair of sumptuous free-kicks. Danny Ings then made it 4-0 with a long-range wondergoal just before the hour mark.

With less than 30 minutes remaining, Villa attempted to mount a fightback. Tyrone Mings headed home in the 62nd-minute and Ollie Watkins converted a penalty in injury time to halve the deficit. Jack Grealish then scored Villa's third but the hosts ran out of time in their pursuit of an equaliser.

Reflecting on the goalfest at Villa Park, Jon Turner has provided his player ratings in the photo gallery above. To move on to the next photo, click on the arrows, or if using a mobile device, simply swipe.

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

 

Company%20profile
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Suggested picnic spots

Abu Dhabi
Umm Al Emarat Park
Yas Gateway Park
Delma Park
Al Bateen beach
Saadiyaat beach
The Corniche
Zayed Sports City
 
Dubai
Kite Beach
Zabeel Park
Al Nahda Pond Park
Mushrif Park
Safa Park
Al Mamzar Beach Park
Al Qudrah Lakes 

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

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UFC%20FIGHT%20NIGHT%3A%20SAUDI%20ARABIA%20RESULTS
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Why it pays to compare

A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.

Route 1: bank transfer

The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.

Total cost: Dh567.25 - around 2.9 per cent of the total amount

Total received: €4,670.30 

Route 2: online platform

The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.

Total cost: Dh74.10, around 0.4 per cent of the transaction

Total received: €4,756

The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.

ALRAWABI%20SCHOOL%20FOR%20GIRLS
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Director: Romany Saad
Starring: Mirfat Amin, Boumi Fouad and Tariq Al Ibyari