• SHEFFIELD UNITED: Aaron Ramsdale - 6: Never had a real save to make against Newcastle’s toothless attack. AP
    SHEFFIELD UNITED: Aaron Ramsdale - 6: Never had a real save to make against Newcastle’s toothless attack. AP
  • Chris Basham - 7: Beaten to header by Wilson after half an hour but Magpies striker headed wide. Little problems apart from that but was sacrificed for attacking option early in second half. Getty
    Chris Basham - 7: Beaten to header by Wilson after half an hour but Magpies striker headed wide. Little problems apart from that but was sacrificed for attacking option early in second half. Getty
  • John Egan - 8: The Blades defence barely gave Newcastle a sniff and Egan was a key part of that. Impressive performance. PA
    John Egan - 8: The Blades defence barely gave Newcastle a sniff and Egan was a key part of that. Impressive performance. PA
  • Ethan Ampadu - 7: Brilliant curling cross from left to McGoldrick was headed over by attacker in first half and his distribution out from the back was generally excellent. Will be wishing that he could play against that Newcastle attack every week, though. AP
    Ethan Ampadu - 7: Brilliant curling cross from left to McGoldrick was headed over by attacker in first half and his distribution out from the back was generally excellent. Will be wishing that he could play against that Newcastle attack every week, though. AP
  • Jayden Bogle - 7: Looked to get on the front foot all night. Young midfielder twice denied a goal by fine Darlow stops but should have done better with his third attempt – a weak left-foot shot wide with teammates better placed on the hour. Almost catastrophic moment in last few seconds when he chested past Ramsdale and nearly into his own goal. Getty
    Jayden Bogle - 7: Looked to get on the front foot all night. Young midfielder twice denied a goal by fine Darlow stops but should have done better with his third attempt – a weak left-foot shot wide with teammates better placed on the hour. Almost catastrophic moment in last few seconds when he chested past Ramsdale and nearly into his own goal. Getty
  • John Lundstram - 8: Two strikes in first 15 minutes that were both off-target, then should have tapped home McGoldrick cross late in opening half. Caused opposition lots of problems playing between the lines, particularly in opening half. Reuters
    John Lundstram - 8: Two strikes in first 15 minutes that were both off-target, then should have tapped home McGoldrick cross late in opening half. Caused opposition lots of problems playing between the lines, particularly in opening half. Reuters
  • Oliver Norwood - 7: A driving force in Sheffield United’s midfield but one sloppy pass in last 10 minutes almost lead to a Newcastle goal. AFP
    Oliver Norwood - 7: A driving force in Sheffield United’s midfield but one sloppy pass in last 10 minutes almost lead to a Newcastle goal. AFP
  • John Fleck - 7: The Scot helped his team dominate midfield from the start. Some nice one-touch play as Blades looked anything like a team without a league win all season. Clearly delighted with three points at final whistle. AFP
    John Fleck - 7: The Scot helped his team dominate midfield from the start. Some nice one-touch play as Blades looked anything like a team without a league win all season. Clearly delighted with three points at final whistle. AFP
  • Ben Osborn - 7: Provided the Blades with important width down the left and made life hard for Yedlin. Superb block on Hayden shot in first half. Another who played vital role as Chris Wilder’s team dominated the game.
    Ben Osborn - 7: Provided the Blades with important width down the left and made life hard for Yedlin. Superb block on Hayden shot in first half. Another who played vital role as Chris Wilder’s team dominated the game.
  • David McGoldrick - 8: Saw shot saved by Darlow after fine Blades move after 12 minutes and should have opened the scoring when he headed wide after half an hour. Lovely cross across six-yard box that Lundstram should have finished. Booked for clumsy foul on Longstaff on edge of own box in last minute and got himself into a bit of a exchange of handbags with Schar but did not detract from a man-of-the-match performance.
    David McGoldrick - 8: Saw shot saved by Darlow after fine Blades move after 12 minutes and should have opened the scoring when he headed wide after half an hour. Lovely cross across six-yard box that Lundstram should have finished. Booked for clumsy foul on Longstaff on edge of own box in last minute and got himself into a bit of a exchange of handbags with Schar but did not detract from a man-of-the-match performance.
  • Oliver Burke - 6: Some surging runs at the Newcastle defence but lacked final product. Hooked before hour mark. AFP
    Oliver Burke - 6: Some surging runs at the Newcastle defence but lacked final product. Hooked before hour mark. AFP
  • SUBS: Rhian Brewster – (On for Basham 51’) 7: Record signing brought on as Blades looked to break down the 10-man Magpies. Quality first touch and dangerous ball across box that was crying out for a striker like, well, Rhian Brewster to finish. Positive attacking run ended with a low shot fired wide that would have made it 2-0. Nearly broke his duck for club with another shot that took a wicked deflection and struck the inside of post. AP
    SUBS: Rhian Brewster – (On for Basham 51’) 7: Record signing brought on as Blades looked to break down the 10-man Magpies. Quality first touch and dangerous ball across box that was crying out for a striker like, well, Rhian Brewster to finish. Positive attacking run ended with a low shot fired wide that would have made it 2-0. Nearly broke his duck for club with another shot that took a wicked deflection and struck the inside of post. AP
  • Billy Sharp – (On for Burke 59’) 6: Pressure put on Fernandez resulted in handball and a penalty to Blades that the veteran finished himself, low into the bottom corner. Yellow card for awful tackle on Schar that could have been red. PA
    Billy Sharp – (On for Burke 59’) 6: Pressure put on Fernandez resulted in handball and a penalty to Blades that the veteran finished himself, low into the bottom corner. Yellow card for awful tackle on Schar that could have been red. PA
  • Phil Jagielka – (On for McGoldrick 90 +4). N/A.
    Phil Jagielka – (On for McGoldrick 90 +4). N/A.
  • NEWCASTLE RATINGS: Karl Darlow - 7: Kept place ahead of Martin Dubravka and straight into action with good early save from McGoldrick. Solid stop when Bogle shot from inside the box just before half time, then another fine point-blank save from same player just after. Booked for time-wasting. Getty
    NEWCASTLE RATINGS: Karl Darlow - 7: Kept place ahead of Martin Dubravka and straight into action with good early save from McGoldrick. Solid stop when Bogle shot from inside the box just before half time, then another fine point-blank save from same player just after. Booked for time-wasting. Getty
  • DeAndre Yedlin - 5: Has looked good since returning to first team duty but was poor here. Did win important header after half-time with Burke lurking with intent. PA
    DeAndre Yedlin - 5: Has looked good since returning to first team duty but was poor here. Did win important header after half-time with Burke lurking with intent. PA
  • Ciaran Clark - 6: Dropped a clanger in FA Cup defeat at Arsenal and looked nervy on a couple of occasions here but also plenty of important blocks and challenges as the Blades threw the kitchen sink at Newcastle. PA
    Ciaran Clark - 6: Dropped a clanger in FA Cup defeat at Arsenal and looked nervy on a couple of occasions here but also plenty of important blocks and challenges as the Blades threw the kitchen sink at Newcastle. PA
  • Federico Fernandez - 7: Centre-half was the unlikely provider of Newcastle’s first chance of game just before half-hour mark when his excellent cross from right was headed wide by Wilson. Absolutely superb tackle to deny Burke just before break who would have been through on goal. Penalty given against him for handball after VAR review that manager Bruce called "pathetic" after the match. Getty
    Federico Fernandez - 7: Centre-half was the unlikely provider of Newcastle’s first chance of game just before half-hour mark when his excellent cross from right was headed wide by Wilson. Absolutely superb tackle to deny Burke just before break who would have been through on goal. Penalty given against him for handball after VAR review that manager Bruce called "pathetic" after the match. Getty
  • Fabian Schar - 5: Shaky at times as Newcastle struggled to keep out wave and after wave of attacks. Ludicrous attempt to lob Ramsdale from free-kick on half-way line in second half when team had been struggling to get possession. Victim of nasty tackle from behind by Sharp and lost his composure after that, was booked and could have seen red. AFP
    Fabian Schar - 5: Shaky at times as Newcastle struggled to keep out wave and after wave of attacks. Ludicrous attempt to lob Ramsdale from free-kick on half-way line in second half when team had been struggling to get possession. Victim of nasty tackle from behind by Sharp and lost his composure after that, was booked and could have seen red. AFP
  • Paul Dummett - 5: Looked completely unsuited and out of his depth in left-wingback role. Helped when Newcastle reverted to flat back four after sending off but hobbled off injured with 20 minutes to go. Reuters
    Paul Dummett - 5: Looked completely unsuited and out of his depth in left-wingback role. Helped when Newcastle reverted to flat back four after sending off but hobbled off injured with 20 minutes to go. Reuters
  • Jeff Hendrick - 4: Guilty of some awful distribution in first half as Newcastle struggled for any rhythm, one decent cross into Wilson late on was his sole positive contribution going forward. Reuters
    Jeff Hendrick - 4: Guilty of some awful distribution in first half as Newcastle struggled for any rhythm, one decent cross into Wilson late on was his sole positive contribution going forward. Reuters
  • Isaac Hayden - 5: Should have done better with header from Fraser corner in first half that he claimed hit a Sheffield United hand but referee and VAR rightly thought otherwise. Not at his best but still better than others. Booked late on. Getty
    Isaac Hayden - 5: Should have done better with header from Fraser corner in first half that he claimed hit a Sheffield United hand but referee and VAR rightly thought otherwise. Not at his best but still better than others. Booked late on. Getty
  • Sean Longstaff - 4: Another of the Magpies midfield who struggled to find his own teammates with the ball. The fact there were no live pictures of him or Hendrick in possession of the ball tells the whole story. Getty
    Sean Longstaff - 4: Another of the Magpies midfield who struggled to find his own teammates with the ball. The fact there were no live pictures of him or Hendrick in possession of the ball tells the whole story. Getty
  • Ryan Fraser - 3: Started in what seemed to be a more advanced role supporting Wilson but his first major impact was two idiotic challenges in a matter of minutes that resulted in a sending off just before half time. Reuters
    Ryan Fraser - 3: Started in what seemed to be a more advanced role supporting Wilson but his first major impact was two idiotic challenges in a matter of minutes that resulted in a sending off just before half time. Reuters
  • Callum Wilson - 6: An isolated figure up front even before the sending off. Headed good chance wide after 29 minutes and lobbed ball into net before half-time – but only having bulldozed through last man Bogle first for obvious free-kick. Headed chance straight at Ramsdale in last five minutes. PA
    Callum Wilson - 6: An isolated figure up front even before the sending off. Headed good chance wide after 29 minutes and lobbed ball into net before half-time – but only having bulldozed through last man Bogle first for obvious free-kick. Headed chance straight at Ramsdale in last five minutes. PA
  • SUBS: Matt Ritchie – (On for Dummett 74’) 6: Always gives 100 per cent but couldn’t lift deflated and defeated side on this occasion. AP
    SUBS: Matt Ritchie – (On for Dummett 74’) 6: Always gives 100 per cent but couldn’t lift deflated and defeated side on this occasion. AP
  • Andy Carroll – (On for Fernandez 77’) N/A. Brought on with game lost. Must be frustrated as had done enough in last two matches to keep place in starting XI. Getty
    Andy Carroll – (On for Fernandez 77’) N/A. Brought on with game lost. Must be frustrated as had done enough in last two matches to keep place in starting XI. Getty
  • Jacob Murphy – (On for Yedlin 84) N/A. Hit free-kick from dangerous spot just outside of box straight at Ramsdale in injury time. Reuters
    Jacob Murphy – (On for Yedlin 84) N/A. Hit free-kick from dangerous spot just outside of box straight at Ramsdale in injury time. Reuters

John Lundstram 8, David McGoldrick 8; Jeff Hendrick 4, Ryan Fraser 3: Sheffield United v Newcastle United player ratings


  • English
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Billy Sharp's second-half penalty earned Sheffield United a long-awaited first Premier League victory of the season as they deservedly beat Newcastle United 1-0 on Tuesday.

Chris Wilder's side had failed to win any of their opening 17 matches of the season – the worst start to a Premier League campaign – but finally came good to leave the pitch with three points in the bag for the first time in six months.

Newcastle, reduced to 10 men when Ryan Fraser was sent off just before half-time, were abject and could have few complaints as their winless league run extended to six matches.

There was huge relief when the final whistle sounded seconds later and while Wilder still faces a monumental task to try to keep the club up, the mood of gloom hanging over Bramall Lane has been lifted, at least temporarily.

Victory more than doubled Sheffield United's points tally to five although they remain rock bottom and nine points behind Brighton and Hove Albion who sit one place above the drop zone.

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

England squad

Moeen Ali, James Anderson, Jofra Archer, Jonny Bairstow, Dominic Bess, James Bracey, Stuart Broad, Rory Burns, Jos Buttler, Zak Crawley, Sam Curran, Joe Denly, Ben Foakes, Lewis Gregory, Keaton Jennings, Dan Lawrence, Jack Leach, Saqib Mahmood, Craig Overton, Jamie Overton, Matthew Parkinson, Ollie Pope, Ollie Robinson, Joe Root, Dom Sibley, Ben Stokes, Olly Stone, Amar Virdi, Chris Woakes, Mark Wood

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The specs

Engine: 6.2-litre V8

Transmission: seven-speed auto

Power: 420 bhp

Torque: 624Nm

Price: from Dh293,200

On sale: now

The specs: 2018 Nissan 370Z Nismo

The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
​​​​​​​Fuel consumption, combined: 10.5L / 100km

Nayanthara: Beyond The Fairy Tale

Starring: Nayanthara, Vignesh Shivan, Radhika Sarathkumar, Nagarjuna Akkineni

Director: Amith Krishnan

Rating: 3.5/5

Generational responses to the pandemic

Devesh Mamtani from Century Financial believes the cash-hoarding tendency of each generation is influenced by what stage of the employment cycle they are in. He offers the following insights:

Baby boomers (those born before 1964): Owing to market uncertainty and the need to survive amid competition, many in this generation are looking for options to hoard more cash and increase their overall savings/investments towards risk-free assets.

Generation X (born between 1965 and 1980): Gen X is currently in its prime working years. With their personal and family finances taking a hit, Generation X is looking at multiple options, including taking out short-term loan facilities with competitive interest rates instead of dipping into their savings account.

Millennials (born between 1981 and 1996): This market situation is giving them a valuable lesson about investing early. Many millennials who had previously not saved or invested are looking to start doing so now.

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

RESULTS

Bantamweight title:
Vinicius de Oliveira (BRA) bt Xavier Alaoui (MAR)
(KO round 2)
Catchweight 68kg:
Sean Soriano (USA) bt Noad Lahat (ISR)
(TKO round 1)
Middleweight:
Denis Tiuliulin (RUS) bt Juscelino Ferreira (BRA)
(TKO round 1)
Lightweight:
Anas Siraj Mounir (MAR) bt Joachim Tollefsen (DEN)
(Unanimous decision)
Catchweight 68kg:
Austin Arnett (USA) bt Daniel Vega (MEX)
(TKO round 3)
Lightweight:
Carrington Banks (USA) bt Marcio Andrade (BRA)
(Unanimous decision)
Catchweight 58kg:
Corinne Laframboise (CAN) bt Malin Hermansson (SWE)
(Submission round 2)
Bantamweight:
Jalal Al Daaja (CAN) bt Juares Dea (CMR)
(Split decision)
Middleweight:
Mohamad Osseili (LEB) bt Ivan Slynko (UKR)
(TKO round 1)
Featherweight:
Tarun Grigoryan (ARM) bt Islam Makhamadjanov (UZB)
(Unanimous decision)
Catchweight 54kg:
Mariagiovanna Vai (ITA) bt Daniella Shutov (ISR)
(Submission round 1)
Middleweight:
Joan Arastey (ESP) bt Omran Chaaban (LEB)
(Unanimous decision)
Welterweight:
Bruno Carvalho (POR) bt Souhil Tahiri (ALG)
(TKO)

Company%20profile
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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