• MANCHESTER UNITED PLAYER RATINGS V FC COPENHAGEN: Sergio Romero - 6: Twelfth clean sheet in his 17 games this season and always comfortable in a competition he starred in two years ago. Reuters
    MANCHESTER UNITED PLAYER RATINGS V FC COPENHAGEN: Sergio Romero - 6: Twelfth clean sheet in his 17 games this season and always comfortable in a competition he starred in two years ago. Reuters
  • Aaron Wan-Bissaka - 6: Gave ball away, but intelligent work with Greenwood on right. Blocked Oviedo from Copenhagen’s best chance. Limited threat in attack. Reuters
    Aaron Wan-Bissaka - 6: Gave ball away, but intelligent work with Greenwood on right. Blocked Oviedo from Copenhagen’s best chance. Limited threat in attack. Reuters
  • Harry Maguire - 6: Early header towards goal and key block against Daramy as United started slowly. Steady. PA
    Harry Maguire - 6: Early header towards goal and key block against Daramy as United started slowly. Steady. PA
  • Eric Bailly - 6: Early header towards goal and key block against Daramy as United started slowly. Steady. AP
    Eric Bailly - 6: Early header towards goal and key block against Daramy as United started slowly. Steady. AP
  • Brandon Williams - 6: Key header away from goal as United started terribly. Busier second half getting forward but still limited end product. Reuters
    Brandon Williams - 6: Key header away from goal as United started terribly. Busier second half getting forward but still limited end product. Reuters
  • Fred - 6: Gave the ball away and one nearly led to goal. A few bad touches. Otherwise OK. AFP
    Fred - 6: Gave the ball away and one nearly led to goal. A few bad touches. Otherwise OK. AFP
  • Paul Pogba - 7: World class footballer but looked far from that. As leggy as his teammates in the heat. Still, played for 120 minutes and played some fine passes in second half. Getty
    Paul Pogba - 7: World class footballer but looked far from that. As leggy as his teammates in the heat. Still, played for 120 minutes and played some fine passes in second half. Getty
  • Bruno Fernandes - 7: Off pace again, but made several second half strikes from distance, one which hit post. Gave ball away too much and tired – as he has done in recent weeks, but scored his sixth United penalty (of 21 this season) four minutes into extra time. Reuters
    Bruno Fernandes - 7: Off pace again, but made several second half strikes from distance, one which hit post. Gave ball away too much and tired – as he has done in recent weeks, but scored his sixth United penalty (of 21 this season) four minutes into extra time. Reuters
  • Marcus Rashford - 6: Early header over, livened up towards end of first half with a shot but off pace. Scuffed a flighted ball and unable to break down the Danes. Getty
    Marcus Rashford - 6: Early header over, livened up towards end of first half with a shot but off pace. Scuffed a flighted ball and unable to break down the Danes. Getty
  • Mason Greenwood - 6: Super finish which looked like the opening goal, but VAR well used to rule offside. Hit inside of post in second half. Reuters
    Mason Greenwood - 6: Super finish which looked like the opening goal, but VAR well used to rule offside. Hit inside of post in second half. Reuters
  • Anthony Martial - 7: Limited for so long against excellent defence which gave up little space, but came alive towards end. Curled an 83rd minute shot that had to be well saved by the sublime Johnsson in the Copenhagen goal. Weaved into box late on but blocked. Getty
    Anthony Martial - 7: Limited for so long against excellent defence which gave up little space, but came alive towards end. Curled an 83rd minute shot that had to be well saved by the sublime Johnsson in the Copenhagen goal. Weaved into box late on but blocked. Getty
  • SUBS: Nemanja Matic - (On for Fred 70') 6: Surprise he didn’t start but on for Fred to bring midfield control after 70. Calm. EPA
    SUBS: Nemanja Matic - (On for Fred 70') 6: Surprise he didn’t start but on for Fred to bring midfield control after 70. Calm. EPA
  • Victor Lindelof - (On for Bailly 71') 6: Hit post. AP
    Victor Lindelof - (On for Bailly 71') 6: Hit post. AP
  • Juan Mata - (On for Greenwood 90') 8: On at start of extra time. Experience told as did what he was asked, supporting attack and finding pockets of space. Hit post. The right sub. Getty
    Juan Mata - (On for Greenwood 90') 8: On at start of extra time. Experience told as did what he was asked, supporting attack and finding pockets of space. Hit post. The right sub. Getty
  • Jesse Lingard - (On for Rashford 113') NA. Getty
    Jesse Lingard - (On for Rashford 113') NA. Getty
  • Scott McTominay - (On for Martial 120+1) NA: AFP
    Scott McTominay - (On for Martial 120+1) NA: AFP

Juan Mata 8, Anthony Martial 7, Paul Pogba 7: Manchester United player ratings v Copenhagen


Andy Mitten
  • English
  • Arabic

Bruno Fernandes' extra-time penalty edged Manchester United through to the Europa League semi-finals as Ole Gunnar Solskjaer's side toiled to victory against gutsy FC Copenhagen.

An overturned penalty, two disallowed goals and efforts off the woodwork frustrated the Old Trafford giants during a goalless 90 minutes in which the Danish side looked dangerous despite failing to register a shot on target.

Fernandes would save the day from the spot in extra time, securing a 1-0 victory and a last-four date against Wolves or Sevilla back at Stadion Koln this Sunday.

Solskjaer will need a vastly-improved performance if they are to get any further than that, though, as their tired, sloppy play was compounded by Copenhagen playing with the intensity you would expect from a side in their first European quarter-final.

Ole Gunnar Solskjaer's side improved after a poor opening 45 minutes and dominated the second half but could find no way past inspired goalkeeper Karl-Johan Johnsson.

The match was on a knife-edge as play headed into extra time, which was just five minutes old when Fernandes scored from a spot-kick won by Anthony Martial.

United midfielder Juan Mata, who made a huge difference when he came on for extra-time, said: "The team is quite tired physically. At this stage of this season it is important to win games like today and we go through. We stay in Germany for quite some time and hopefully we can win."

Monday's results
  • UAE beat Bahrain by 51 runs
  • Qatar beat Maldives by 44 runs
  • Saudi Arabia beat Kuwait by seven wickets
UAE currency: the story behind the money in your pockets
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

The biog

Family: Parents and four sisters

Education: Bachelor’s degree in business management and marketing at American University of Sharjah

A self-confessed foodie, she enjoys trying out new cuisines, her current favourite is the poke superfood bowls

Likes reading: autobiographies and fiction

Favourite holiday destination: Italy

Posts information about challenges, events, runs in other emirates on the group's Instagram account @Anagowrunning

Has created a database of Emirati and GCC sportspeople on Instagram @abeermk, highlight: Athletes

Apart from training, also talks to women about nutrition, healthy lifestyle, diabetes, cholesterol, blood pressure

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