• LIVERPOOL RATINGS: Alisson Becker - 8. The Brazilian made a number of important saves, most notably from Adams and Redmond moments before the opening goal. The goalkeeper’s misplaced pass late in the game might have proved costly but he made amends by smothering Adams’ shot. AFP
    LIVERPOOL RATINGS: Alisson Becker - 8. The Brazilian made a number of important saves, most notably from Adams and Redmond moments before the opening goal. The goalkeeper’s misplaced pass late in the game might have proved costly but he made amends by smothering Adams’ shot. AFP
  • Trent Alexander-Arnold - 6. The 22-year-old was calm on the ball and his passing and crossing were effective. He was less assured defensively. AFP
    Trent Alexander-Arnold - 6. The 22-year-old was calm on the ball and his passing and crossing were effective. He was less assured defensively. AFP
  • Nathaniel Phillips - 6. The 24-year-old was tested by Tella and Adams but defended stoutly. He sent a header wide from a first-half corner when he might have done better. Reuters
    Nathaniel Phillips - 6. The 24-year-old was tested by Tella and Adams but defended stoutly. He sent a header wide from a first-half corner when he might have done better. Reuters
  • Rhys Williams - 6. Strong in the air and in the tackle. The 20-year-old found himself in some difficult situations but managed to stay in control. He improved as the game went on. AFP
    Rhys Williams - 6. Strong in the air and in the tackle. The 20-year-old found himself in some difficult situations but managed to stay in control. He improved as the game went on. AFP
  • Andrew Robertson - 6. The Scot was penned back for periods but was always eager to get forward. He looked less tired than in recent games. EPA
    Andrew Robertson - 6. The Scot was penned back for periods but was always eager to get forward. He looked less tired than in recent games. EPA
  • Fabinho - 8. The Brazilian set the tempo in midfield. He moved the ball on quickly, broke up opposition attacks and kept a watchful eye on the defence. EPA
    Fabinho - 8. The Brazilian set the tempo in midfield. He moved the ball on quickly, broke up opposition attacks and kept a watchful eye on the defence. EPA
  • Georginio Wijnaldum - 6. The Dutchman hit the top of the bar and policed the midfield energetically. He faded a little as the game went on. Reuters
    Georginio Wijnaldum - 6. The Dutchman hit the top of the bar and policed the midfield energetically. He faded a little as the game went on. Reuters
  • Thiago Alcantara - 7.The 30-year-old will be buoyed by his first goal for the club. He was deployed in an advanced position but had to drop deep in search of the ball. AFP
    Thiago Alcantara - 7.The 30-year-old will be buoyed by his first goal for the club. He was deployed in an advanced position but had to drop deep in search of the ball. AFP
  • Mohamed Salah - 7. The Egyptian was a constant threat. He worried the defence, worked Forster and provided the cross for the opening goal. Replaced by Oxlade-Chamberlain with three minutes left. Reuters
    Mohamed Salah - 7. The Egyptian was a constant threat. He worried the defence, worked Forster and provided the cross for the opening goal. Replaced by Oxlade-Chamberlain with three minutes left. Reuters
  • Diogo Jota - 6. The Portuguese buzzed around the area and forced Forster to save in each half. He gave the ball away too often and was substituted for Firmino in the 79th minute. AFP
    Diogo Jota - 6. The Portuguese buzzed around the area and forced Forster to save in each half. He gave the ball away too often and was substituted for Firmino in the 79th minute. AFP
  • Sadio Mane - 7. The Senegalese was sharp against his former club and was rewarded with the opening goal. He seems to have recaptured some form. Withdrawn in stoppage time to give Jones an outing. EPA
    Sadio Mane - 7. The Senegalese was sharp against his former club and was rewarded with the opening goal. He seems to have recaptured some form. Withdrawn in stoppage time to give Jones an outing. EPA
  • SUB: Roberto Firmino – 7. A fine cameo by the Brazilian. After joining the game for Jota with 11 minutes to go, he held up the ball and helped create Thiago’s goal. AFP
    SUB: Roberto Firmino – 7. A fine cameo by the Brazilian. After joining the game for Jota with 11 minutes to go, he held up the ball and helped create Thiago’s goal. AFP
  • SUB: Alex Oxlade-Chamberlain – 5. Sent on in place of Salah with three minutes remaining, the Englishman had little chance to influence the action. AFP
    SUB: Alex Oxlade-Chamberlain – 5. Sent on in place of Salah with three minutes remaining, the Englishman had little chance to influence the action. AFP
  • SUB: Curtis Jones – 5. Given a run-out in stoppage time for Mane. The 20-year-old will be hoping for more minutes on the pitch. Reuters
    SUB: Curtis Jones – 5. Given a run-out in stoppage time for Mane. The 20-year-old will be hoping for more minutes on the pitch. Reuters
  • SOUTHAMPTON RATINGS: Fraser Forster - 6. The 33-year-old made a number of good stops to keep Liverpool out. Perhaps he could have come for Salah’s cross for the opening goal. EPA
    SOUTHAMPTON RATINGS: Fraser Forster - 6. The 33-year-old made a number of good stops to keep Liverpool out. Perhaps he could have come for Salah’s cross for the opening goal. EPA
  • Kyle Walker-Peters - 5. The 23-year-old was outmuscled by Mane for the opening goal. He needed to be stronger defensively but he did cause Liverpool problems going forward. AFP
    Kyle Walker-Peters - 5. The 23-year-old was outmuscled by Mane for the opening goal. He needed to be stronger defensively but he did cause Liverpool problems going forward. AFP
  • Jan Bednarek - 4. The Pole has been out of sorts for a while and he was no better at Anfield. He was particularly uncertain in the early stages. AFP
    Jan Bednarek - 4. The Pole has been out of sorts for a while and he was no better at Anfield. He was particularly uncertain in the early stages. AFP
  • Jannik Vestergaard - 7. The Dane was powerful in the air and commanded the defence. He produced plenty of blocks and tackles and stopped one dangerous effort from Wijnaldum. AFP
    Jannik Vestergaard - 7. The Dane was powerful in the air and commanded the defence. He produced plenty of blocks and tackles and stopped one dangerous effort from Wijnaldum. AFP
  • Jack Stephens - 5. The 27-year-old endured a difficult evening against Salah. He was vulnerable to diagonal balls into his area of the pitch. Reuters
    Jack Stephens - 5. The 27-year-old endured a difficult evening against Salah. He was vulnerable to diagonal balls into his area of the pitch. Reuters
  • James Ward-Prowse - 6. The Englishman was quick to sniff out dangerous situations and cut out the threat. His passing was clever and should have had better reward. AFP
    James Ward-Prowse - 6. The Englishman was quick to sniff out dangerous situations and cut out the threat. His passing was clever and should have had better reward. AFP
  • Stuart Armstrong - 4. The Scot had a poor first half and gave the ball away too often. He improved after the break and was less wasteful. AFP
    Stuart Armstrong - 4. The Scot had a poor first half and gave the ball away too often. He improved after the break and was less wasteful. AFP
  • Theo Walcott - 3. The former Everton forward had little impact on the game. He drifted wide and found it hard to get on the ball. Replaced by Diallo with 24 minutes to go. AFP
    Theo Walcott - 3. The former Everton forward had little impact on the game. He drifted wide and found it hard to get on the ball. Replaced by Diallo with 24 minutes to go. AFP
  • Nathan Tella - 5. The 21-year-old’s movement was good and he found space in the Liverpool area. Unfortunately he could not make the best of his chances and headed straight at Alisson. Taken off in the 66th minute for Obafemi. Reuters
    Nathan Tella - 5. The 21-year-old’s movement was good and he found space in the Liverpool area. Unfortunately he could not make the best of his chances and headed straight at Alisson. Taken off in the 66th minute for Obafemi. Reuters
  • Nathan Redmond - 6. The 27-year-old had some joy running at the defence. His final ball mostly went astray, except for the chance wasted by Tella. EPA
    Nathan Redmond - 6. The 27-year-old had some joy running at the defence. His final ball mostly went astray, except for the chance wasted by Tella. EPA
  • Che Adams - 4. The 24-year-old missed two excellent chances. His attempt to score when presented with the ball by Alisson late in the game was tame. Withdrawn for Djenepo with 11 minutes left. Reuters
    Che Adams - 4. The 24-year-old missed two excellent chances. His attempt to score when presented with the ball by Alisson late in the game was tame. Withdrawn for Djenepo with 11 minutes left. Reuters
  • SUB: Michael Obafemi – 6. The Irishman was brought on for Tella in the 66th minute to provide an injection of pace. He stretched the defence and set up a chance for Diallo. AFP
    SUB: Michael Obafemi – 6. The Irishman was brought on for Tella in the 66th minute to provide an injection of pace. He stretched the defence and set up a chance for Diallo. AFP
  • SUB: Ibrahima Diallo – 5. The Frenchman replaced Walcott with 24 minutes left and was much more productive. He shot straight at Alisson when in a good position. AFP
    SUB: Ibrahima Diallo – 5. The Frenchman replaced Walcott with 24 minutes left and was much more productive. He shot straight at Alisson when in a good position. AFP
  • SUB: Moussa Djenepo – 5. Joined the action in place of Adams with 11 minutes to go as Southampton chased the game. This was the sixth different position he has played and he struggled to find rhythm. EPA
    SUB: Moussa Djenepo – 5. Joined the action in place of Adams with 11 minutes to go as Southampton chased the game. This was the sixth different position he has played and he struggled to find rhythm. EPA

Liverpool v Southampton player ratings: Mohamed Salah 7, Fabinho 8; Che Adams 4, Theo Walcott 3


  • English
  • Arabic

Sadio Mane's first-half header and a late effort by Thiago earned Liverpool an unconvincing 2-0 win at home to Southampton on Saturday to keep Jurgen Klopp's side in the hunt for a top-four finish in the Premier League.

Liverpool were far from their best, and keeper Alisson saved them on several occasions. But the win moved them into sixth spot with 57 points from 34 games, six points behind fourth-placed Leicester City with a game in hand.

Mane got on the end of Mohamed Salah's flighted pass into the area in the 31st minute, seconds after Southampton's Che Adams had been denied an opener for the visitors.

The three points looked far from safe until Thiago buried a low shot into the corner in the 90th minute - his first goal since joining from Bayern Munich.

Southampton remain in 16th place and, while they are not mathematically safe from relegation, they look like hanging onto their top-flight status.

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 specs

Engine: 3.0-litre 6-cyl turbo

Power: 435hp at 5,900rpm

Torque: 520Nm at 1,800-5,500rpm

Transmission: 9-speed auto

Price: from Dh498,542

On sale: now

How do Sim card scams work?

Sim swap frauds are a form of identity theft.

They involve criminals conning mobile phone operators into issuing them with replacement Sim cards by claiming to be the victim, often pretending their phone has been lost or stolen in order to secure a new Sim.

They use the victim's personal details - obtained through criminal methods - to convince such companies of their identity.

The criminal can then access any online service that requires security codes to be sent to a user's mobile phone, such as banking services.

if you go

The flights

Etihad and Emirates fly direct from the UAE to Seoul from Dh3,775 return, including taxes

The package

Ski Safari offers a seven-night ski package to Korea, including five nights at the Dragon Valley Hotel in Yongpyong and two nights at Seoul CenterMark hotel, from £720 (Dh3,488) per person, including transfers, based on two travelling in January

The info

Visit www.gokorea.co.uk

How the bonus system works

The two riders are among several riders in the UAE to receive the top payment of £10,000 under the Thank You Fund of £16 million (Dh80m), which was announced in conjunction with Deliveroo's £8 billion (Dh40bn) stock market listing earlier this year.

The £10,000 (Dh50,000) payment is made to those riders who have completed the highest number of orders in each market.

There are also riders who will receive payments of £1,000 (Dh5,000) and £500 (Dh2,500).

All riders who have worked with Deliveroo for at least one year and completed 2,000 orders will receive £200 (Dh1,000), the company said when it announced the scheme.

The specs: 2018 Renault Koleos

Price, base: From Dh77,900
Engine: 2.5L, in-line four-cylinder
Transmission: Continuously variable transmission
Power: 170hp @ 6,000rpm
Torque: 233Nm @ 4,000rpm
Fuel economy, combined: 8.3L / 100km

Emergency

Director: Kangana Ranaut

Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry 

Rating: 2/5

Company%20profile
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All about the Sevens

Cape Town Sevens on Saturday and Sunday: Pools A – South Africa, Kenya, France, Russia; B – New Zealand, Australia, Spain, United States; C – England, Scotland, Argentina, Uganda; D – Fiji, Samoa, Canada, Wales

HSBC World Sevens Series standing after first leg in Dubai 1 South Africa; 2 New Zealand; 3 England; 4 Fiji; 5 Australia; 6 Samoa; 7 Kenya; 8 Scotland; 9 France; 10 Spain; 11 Argentina; 12 Canada; 13 Wales; 14 Uganda; 15 United States; 16 Russia

Tailors and retailers miss out on back-to-school rush

Tailors and retailers across the city said it was an ominous start to what is usually a busy season for sales.
With many parents opting to continue home learning for their children, the usual rush to buy school uniforms was muted this year.
“So far we have taken about 70 to 80 orders for items like shirts and trousers,” said Vikram Attrai, manager at Stallion Bespoke Tailors in Dubai.
“Last year in the same period we had about 200 orders and lots of demand.
“We custom fit uniform pieces and use materials such as cotton, wool and cashmere.
“Depending on size, a white shirt with logo is priced at about Dh100 to Dh150 and shorts, trousers, skirts and dresses cost between Dh150 to Dh250 a piece.”

A spokesman for Threads, a uniform shop based in Times Square Centre Dubai, said customer footfall had slowed down dramatically over the past few months.

“Now parents have the option to keep children doing online learning they don’t need uniforms so it has quietened down.”

TO ALL THE BOYS: ALWAYS AND FOREVER

Directed by: Michael Fimognari

Starring: Lana Condor and Noah Centineo

Two stars

COMPANY%20PROFILE
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Our legal consultant

Name: Dr Hassan Mohsen Elhais

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

SPEC%20SHEET%3A%20APPLE%20M3%20MACBOOK%20AIR%20(13%22)
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Profile box

Company name: baraka
Started: July 2020
Founders: Feras Jalbout and Kunal Taneja
Based: Dubai and Bahrain
Sector: FinTech
Initial investment: $150,000
Current staff: 12
Stage: Pre-seed capital raising of $1 million
Investors: Class 5 Global, FJ Labs, IMO Ventures, The Community Fund, VentureSouq, Fox Ventures, Dr Abdulla Elyas (private investment)

Western Region Asia Cup T20 Qualifier

Sun Feb 23 – Thu Feb 27, Al Amerat, Oman

The two finalists advance to the Asia qualifier in Malaysia in August

 

Group A

Bahrain, Maldives, Oman, Qatar

Group B

UAE, Iran, Kuwait, Saudi Arabia

 

UAE group fixtures

Sunday Feb 23, 9.30am, v Iran

Monday Feb 25, 1pm, v Kuwait

Tuesday Feb 26, 9.30am, v Saudi

 

UAE squad

Ahmed Raza, Rohan Mustafa, Alishan Sharafu, Ansh Tandon, Vriitya Aravind, Junaid Siddique, Waheed Ahmed, Karthik Meiyappan, Basil Hameed, Mohammed Usman, Mohammed Ayaz, Zahoor Khan, Chirag Suri, Sultan Ahmed

Company%20Profile
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GOLF’S RAHMBO

- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)

hall of shame

SUNDERLAND 2002-03

No one has ended a Premier League season quite like Sunderland. They lost each of their final 15 games, taking no points after January. They ended up with 19 in total, sacking managers Peter Reid and Howard Wilkinson and losing 3-1 to Charlton when they scored three own goals in eight minutes.

SUNDERLAND 2005-06

Until Derby came along, Sunderland’s total of 15 points was the Premier League’s record low. They made it until May and their final home game before winning at the Stadium of Light while they lost a joint record 29 of their 38 league games.

HUDDERSFIELD 2018-19

Joined Derby as the only team to be relegated in March. No striker scored until January, while only two players got more assists than goalkeeper Jonas Lossl. The mid-season appointment Jan Siewert was to end his time as Huddersfield manager with a 5.3 per cent win rate.

ASTON VILLA 2015-16

Perhaps the most inexplicably bad season, considering they signed Idrissa Gueye and Adama Traore and still only got 17 points. Villa won their first league game, but none of the next 19. They ended an abominable campaign by taking one point from the last 39 available.

FULHAM 2018-19

Terrible in different ways. Fulham’s total of 26 points is not among the lowest ever but they contrived to get relegated after spending over £100 million (Dh457m) in the transfer market. Much of it went on defenders but they only kept two clean sheets in their first 33 games.

LA LIGA: Sporting Gijon, 13 points in 1997-98.

BUNDESLIGA: Tasmania Berlin, 10 points in 1965-66

AIDA%20RETURNS
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Will the pound fall to parity with the dollar?

The idea of pound parity now seems less far-fetched as the risk grows that Britain may split away from the European Union without a deal.

Rupert Harrison, a fund manager at BlackRock, sees the risk of it falling to trade level with the dollar on a no-deal Brexit. The view echoes Morgan Stanley’s recent forecast that the currency can plunge toward $1 (Dh3.67) on such an outcome. That isn’t the majority view yet – a Bloomberg survey this month estimated the pound will slide to $1.10 should the UK exit the bloc without an agreement.

New Prime Minister Boris Johnson has repeatedly said that Britain will leave the EU on the October 31 deadline with or without an agreement, fuelling concern the nation is headed for a disorderly departure and fanning pessimism toward the pound. Sterling has fallen more than 7 per cent in the past three months, the worst performance among major developed-market currencies.

“The pound is at a much lower level now but I still think a no-deal exit would lead to significant volatility and we could be testing parity on a really bad outcome,” said Mr Harrison, who manages more than $10 billion in assets at BlackRock. “We will see this game of chicken continue through August and that’s likely negative for sterling,” he said about the deadlocked Brexit talks.

The pound fell 0.8 per cent to $1.2033 on Friday, its weakest closing level since the 1980s, after a report on the second quarter showed the UK economy shrank for the first time in six years. The data means it is likely the Bank of England will cut interest rates, according to Mizuho Bank.

The BOE said in November that the currency could fall even below $1 in an analysis on possible worst-case Brexit scenarios. Options-based calculations showed around a 6.4 per cent chance of pound-dollar parity in the next one year, markedly higher than 0.2 per cent in early March when prospects of a no-deal outcome were seemingly off the table.

Bloomberg

KEY HIGHLIGHTS

Healthcare spending to double to $2.2 trillion rupees

Launched a 641billion-rupee federal health scheme

Allotted 200 billion rupees for the recapitalisation of state-run banks

Around 1.75 trillion rupees allotted for privatisation and stake sales in state-owned assets

The Ashes

Results
First Test, Brisbane: Australia won by 10 wickets
Second Test, Adelaide: Australia won by 120 runs
Third Test, Perth: Australia won by an innings and 41 runs
Fourth Test: Melbourne: Drawn
Fifth Test: Australia won by an innings and 123 runs

Profile

Co-founders of the company: Vilhelm Hedberg and Ravi Bhusari

Launch year: In 2016 ekar launched and signed an agreement with Etihad Airways in Abu Dhabi. In January 2017 ekar launched in Dubai in a partnership with the RTA.

Number of employees: Over 50

Financing stage: Series B currently being finalised

Investors: Series A - Audacia Capital 

Sector of operation: Transport

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

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