• LEICESTER CITY RATINGS: Kasper Schmeichel – 6. Underemployed from a shot-stopping perspective, but still got a flea in his ear from his manager for kicking his injury-time clearance straight back to the opposition. EPA
    LEICESTER CITY RATINGS: Kasper Schmeichel – 6. Underemployed from a shot-stopping perspective, but still got a flea in his ear from his manager for kicking his injury-time clearance straight back to the opposition. EPA
  • Wesley Fofana – 7. The 20-year-old Frenchman’s assuredness belies his youth. He played the game in cruise control, despite the high stakes. EPA
    Wesley Fofana – 7. The 20-year-old Frenchman’s assuredness belies his youth. He played the game in cruise control, despite the high stakes. EPA
  • Jonny Evans – 8. His canny positioning blunted a dangerous shooting opportunity for Adams, and he was a study in composure throughout. Reuters
    Jonny Evans – 8. His canny positioning blunted a dangerous shooting opportunity for Adams, and he was a study in composure throughout. Reuters
  • Caglar Soyuncu – 7. Got his head in the way of a number of dangerous set pieces from Ward-Prowse in the first half. Booked for a rash tackle on Walker-Peters. EPA
    Caglar Soyuncu – 7. Got his head in the way of a number of dangerous set pieces from Ward-Prowse in the first half. Booked for a rash tackle on Walker-Peters. EPA
  • Ricardo Pereira – 6. His careless passing typified the game in the early exchanges, and he was subbed by Albrighton shortly after Leicester had taken the lead. Reuters
    Ricardo Pereira – 6. His careless passing typified the game in the early exchanges, and he was subbed by Albrighton shortly after Leicester had taken the lead. Reuters
  • Wilfred Ndidi – 7. Saw a header land on the roof of the net at a corner. He was central to stifling any creativity from the Saints. Reuters
    Wilfred Ndidi – 7. Saw a header land on the roof of the net at a corner. He was central to stifling any creativity from the Saints. Reuters
  • Youri Tielemans – 7. His brilliant through ball should have resulted in a first-half opener, but Vardy scooped his finish high and wide. EPA
    Youri Tielemans – 7. His brilliant through ball should have resulted in a first-half opener, but Vardy scooped his finish high and wide. EPA
  • Timothy Castagne – 7. Industrious and unrelenting in his defensive duties, on either side of the field, after he switched flanks once Pereira went off. AFP
    Timothy Castagne – 7. Industrious and unrelenting in his defensive duties, on either side of the field, after he switched flanks once Pereira went off. AFP
  • Ayoze Perez – 7. Lovely exchange of passes with Vardy created a crossing chance, which he drifted just out of the reach of Iheanacho. Earned the applause he received when he was replaced. EPA
    Ayoze Perez – 7. Lovely exchange of passes with Vardy created a crossing chance, which he drifted just out of the reach of Iheanacho. Earned the applause he received when he was replaced. EPA
  • Kelechi Iheanacho – 9. Lucky to get a second bite at his chance when his initial effort was heading wide, but was cool enough to finish the rebound. AFP
    Kelechi Iheanacho – 9. Lucky to get a second bite at his chance when his initial effort was heading wide, but was cool enough to finish the rebound. AFP
  • Jamie Vardy – 7. Ever eager, and should have scored when freed by Tielemans in the first half. Made amends with a blistering run down the flank before setting up Iheanacho. AFP
    Jamie Vardy – 7. Ever eager, and should have scored when freed by Tielemans in the first half. Made amends with a blistering run down the flank before setting up Iheanacho. AFP
  • SUB: Marc Albrighton – 7. Provided just the sort of shift Brendan Rodgers required from him after he came on for Perez in the second half. EPA
    SUB: Marc Albrighton – 7. Provided just the sort of shift Brendan Rodgers required from him after he came on for Perez in the second half. EPA
  • SUB: James Maddison – 7. Added plenty of composure and assurance on the ball after his second-half introduction, but blazed over a great chance to score from Ihaneacho’s pass. Reuters
    SUB: James Maddison – 7. Added plenty of composure and assurance on the ball after his second-half introduction, but blazed over a great chance to score from Ihaneacho’s pass. Reuters
  • SOUTHAMPTON RATINGS: Fraser Forster – 6. No chance with the goal, and troubled little apart from that. Went up for the last-ditch free kick, but Ward-Prowse missed the target. Reuters
    SOUTHAMPTON RATINGS: Fraser Forster – 6. No chance with the goal, and troubled little apart from that. Went up for the last-ditch free kick, but Ward-Prowse missed the target. Reuters
  • Kyle Walker-Peters – 6. Was on the receiving end of a few mistimed tackles, but gave up some free kicks in dangerous positions himself, too. Reuters
    Kyle Walker-Peters – 6. Was on the receiving end of a few mistimed tackles, but gave up some free kicks in dangerous positions himself, too. Reuters
  • Jan Bednarek – 6. Made his presence felt with some strong challenges to set the tone early on. Thwarted Vardy at a corner, but crucially lost out to him for Iheanacho’s goal. Reuters
    Jan Bednarek – 6. Made his presence felt with some strong challenges to set the tone early on. Thwarted Vardy at a corner, but crucially lost out to him for Iheanacho’s goal. Reuters
  • Jannik Vestergaard – 7. Rolled his ankle blocking an early shot from Vardy, but battled through. Unlucky to present Iheanacho with the chance from which the Foxes broke the deadlock. EPA
    Jannik Vestergaard – 7. Rolled his ankle blocking an early shot from Vardy, but battled through. Unlucky to present Iheanacho with the chance from which the Foxes broke the deadlock. EPA
  • Ryan Bertrand – 6. Missed his kick at a corner when he could easily have given Southampton a first-half lead. Failed to provide much thrust down the Saints left flank. EPA
    Ryan Bertrand – 6. Missed his kick at a corner when he could easily have given Southampton a first-half lead. Failed to provide much thrust down the Saints left flank. EPA
  • Moussa Djenepo – 5. Hardly seen in a game lacking quality, and was withdrawn in favour of Walcott as Southampton chased the game in the final 20 minutes. EPA
    Moussa Djenepo – 5. Hardly seen in a game lacking quality, and was withdrawn in favour of Walcott as Southampton chased the game in the final 20 minutes. EPA
  • Ibrahima Diallo – 7. Yellow carded early on for raking his studs down Vardy’s calf. Came close to opening his goalscoring account in senior football with a powerful drive just past the apex. EPA
    Ibrahima Diallo – 7. Yellow carded early on for raking his studs down Vardy’s calf. Came close to opening his goalscoring account in senior football with a powerful drive just past the apex. EPA
  • James Ward-Prowse – 6. His free kicks were fairly threatening until the last chance in injury time, which he floated out of reach of anyone when his side craved better. Reuters
    James Ward-Prowse – 6. His free kicks were fairly threatening until the last chance in injury time, which he floated out of reach of anyone when his side craved better. Reuters
  • Stuart Armstrong – 6. The Scottish midfielder played one neat throughball to Ings, but the forward could not get the ball out of his feet to get a shot away. EPA
    Stuart Armstrong – 6. The Scottish midfielder played one neat throughball to Ings, but the forward could not get the ball out of his feet to get a shot away. EPA
  • Nathan Redmond – 4. Profligate in possession, and woefully off the pace. Replaced by Che Adams before an hour was on the clock. EPA
    Nathan Redmond – 4. Profligate in possession, and woefully off the pace. Replaced by Che Adams before an hour was on the clock. EPA
  • Danny Ings – 6. Typically tireless running throughout, but could not get any change out of Evans. EPA
    Danny Ings – 6. Typically tireless running throughout, but could not get any change out of Evans. EPA
  • SUB: Che Adams – 6. Looked to have carved out a decent shooting chance for himself, but found Evans in the way. Reuters
    SUB: Che Adams – 6. Looked to have carved out a decent shooting chance for himself, but found Evans in the way. Reuters
  • SUB: Theo Walcott – 5. Given his pedigree and his experience, Southampton might have expected some impact from him when coming on in the last 20 minutes. He showed nothing. EPA
    SUB: Theo Walcott – 5. Given his pedigree and his experience, Southampton might have expected some impact from him when coming on in the last 20 minutes. He showed nothing. EPA
  • SUB: Nathan Tella – NA. Got an appearance fee, but not much more than that, after coming on for Walker-Peters late on. Reuters
    SUB: Nathan Tella – NA. Got an appearance fee, but not much more than that, after coming on for Walker-Peters late on. Reuters
  • SUB: Mohammed Salisu – NA. Only enough time to make a strong block of a shot by Iheanacho after he came on for Bertrand. Reuters
    SUB: Mohammed Salisu – NA. Only enough time to make a strong block of a shot by Iheanacho after he came on for Bertrand. Reuters

Leicester City v Southampton player ratings: Kelechi Iheanacho 9, Jonny Evans 8; Nathan Redmond 4, Danny Ings 6


Paul Radley
  • English
  • Arabic

Kelechi Iheanacho continued his outstanding run of form by firing Leicester City into the FA Cup final after a 1-0 win over Southampton at Wembley.

The Foxes will face Chelsea next month, after reaching the final for the first time since 1969.

Jamie Vardy went goalless again, but did provide the assist for the goal that decided the game, and Iheanacho was grateful to his strike partner.

“We did it together, the team,” Iheanacho said.

“It’s not a one-man show. I’m happy with the way we stuck together and that I was in the right place at the right time.

“The partnership between Jamie and me is outstanding - he’s got the pace, he’s got everything.

"He’s a great player and he set up the goal. I think the FA Cup loves me, and I love the FA Cup. I can’t wait for the final. It’ll be amazing.”

THE SIXTH SENSE

Starring: Bruce Willis, Toni Collette, Hayley Joel Osment

Director: M. Night Shyamalan

Rating: 5/5

SQUADS

UAE
Mohammed Naveed (captain), Mohamed Usman (vice-captain), Ashfaq Ahmed, Chirag Suri, Shaiman Anwar, Mohammed Boota, Ghulam Shabber, Imran Haider, Tahir Mughal, Amir Hayat, Zahoor Khan, Qadeer Ahmed, Fahad Nawaz, Abdul Shakoor, Sultan Ahmed, CP Rizwan

Nepal
Paras Khadka (captain), Gyanendra Malla, Dipendra Singh Airee, Pradeep Airee, Binod Bhandari, Avinash Bohara, Sundeep Jora, Sompal Kami, Karan KC, Rohit Paudel, Sandeep Lamichhane, Lalit Rajbanshi, Basant Regmi, Pawan Sarraf, Bhim Sharki, Aarif Sheikh

Also on December 7 to 9, the third edition of the Gulf Car Festival (www.gulfcarfestival.com) will take over Dubai Festival City Mall, a new venue for the event. Last year's festival brought together about 900 cars worth more than Dh300 million from across the Emirates and wider Gulf region – and that first figure is set to swell by several hundred this time around, with between 1,000 and 1,200 cars expected. The first day is themed around American muscle; the second centres on supercars, exotics, European cars and classics; and the final day will major in JDM (Japanese domestic market) cars, tuned vehicles and trucks. Individuals and car clubs can register their vehicles, although the festival isn’t all static displays, with stunt drifting, a rev battle, car pulls and a burnout competition.

The specs

Engine: 1.5-litre turbo

Power: 181hp

Torque: 230Nm

Transmission: 6-speed automatic

Starting price: Dh79,000

On sale: Now

GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

Getting there
Flydubai flies direct from Dubai to Tbilisi from Dh1,025 return including taxes

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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BMW%20M4%20Competition
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MATCH INFO

Mainz 0

RB Leipzig 5 (Werner 11', 48', 75', Poulsen 23', Sabitzer 36')

Man of the Match: Timo Werner (RB Leipzig)

COMPANY%20PROFILE
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T20 World Cup Qualifier

Final: Netherlands beat PNG by seven wickets

Qualified teams

1. Netherlands
2. PNG
3. Ireland
4. Namibia
5. Scotland
6. Oman

T20 World Cup 2020, Australia

Group A: Sri Lanka, PNG, Ireland, Oman
Group B: Bangladesh, Netherlands, Namibia, Scotland

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
Dhadak 2

Director: Shazia Iqbal

Starring: Siddhant Chaturvedi, Triptii Dimri 

Rating: 1/5

'Dark Waters'

Directed by: Todd Haynes

Starring: Mark Ruffalo, Anne Hathaway, William Jackson Harper 

Rating: ****

The specs: 2017 Porsche 718 Cayman

Price, base / as tested Dh222,500 / Dh296,870

Engine 2.0L, flat four-cylinder

Transmission Seven-speed PDK

Power 300hp @ 6,500rpm

Torque 380hp @ 1,950rpm

Fuel economy, combined 6.9L / 100km

BUNDESLIGA FIXTURES

Saturday, May 16 (kick-offs UAE time)

Borussia Dortmund v Schalke (4.30pm) 
RB Leipzig v Freiburg (4.30pm) 
Hoffenheim v Hertha Berlin (4.30pm) 
Fortuna Dusseldorf v Paderborn  (4.30pm) 
Augsburg v Wolfsburg (4.30pm) 
Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)

Sunday, May 17

Cologne v Mainz (4.30pm),
Union Berlin v Bayern Munich (7pm)

Monday, May 18

Werder Bremen v Bayer Leverkusen (9.30pm)

The White Lotus: Season three

Creator: Mike White

Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell

Rating: 4.5/5

MATCH INFO

Syria v Australia
2018 World Cup qualifying: Asia fourth round play-off first leg
Venue: Hang Jebat Stadium (Malacca, Malayisa)
Kick-off: Thursday, 4.30pm (UAE)
Watch: beIN Sports HD

* Second leg in Australia scheduled for October 10

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UAE squad

Humaira Tasneem (c), Chamani Senevirathne (vc), Subha Srinivasan, NIsha Ali, Udeni Kuruppuarachchi, Chaya Mughal, Roopa Nagraj, Esha Oza, Ishani Senevirathne, Heena Hotchandani, Keveesha Kumari, Judith Cleetus, Chavi Bhatt, Namita D’Souza.