• Marcus Rashford celebrates scoring the winner against Paris Saint Germain. Reuters
    Marcus Rashford celebrates scoring the winner against Paris Saint Germain. Reuters
  • Marcus Rashford celebrates the winner. Reuters
    Marcus Rashford celebrates the winner. Reuters
  • Bruno Fernandes scores from a penalty. PA
    Bruno Fernandes scores from a penalty. PA
  • Bruno Fernandes of Manchester United celebrates his goal. PA
    Bruno Fernandes of Manchester United celebrates his goal. PA
  • Bruno Fernandes (R) celebrates with teammate Alex Telles after scoring the first goal from a penalty. EPA
    Bruno Fernandes (R) celebrates with teammate Alex Telles after scoring the first goal from a penalty. EPA
  • Manchester United's Anthony Martial scores an own goal and the first for Paris St Germain. Reuters
    Manchester United's Anthony Martial scores an own goal and the first for Paris St Germain. Reuters
  • Paris St Germain players celebrate after Manchester United's Anthony Martial scored an own goal. Reuters
    Paris St Germain players celebrate after Manchester United's Anthony Martial scored an own goal. Reuters
  • Manchester United manager Ole Gunnar Solskjaer shakes hands with Victor Lindelof at the end of the match. PA
    Manchester United manager Ole Gunnar Solskjaer shakes hands with Victor Lindelof at the end of the match. PA
  • Paris Saint-Germain's Brazilian forward Neymar at the final whistle. AFP
    Paris Saint-Germain's Brazilian forward Neymar at the final whistle. AFP
  • Kylian Mbappe and Manchester United's Axel Tuanzebe battle for the ball. PA
    Kylian Mbappe and Manchester United's Axel Tuanzebe battle for the ball. PA
  • Neymar had a frustrating night. Reuters
    Neymar had a frustrating night. Reuters
  • Kylian Mbappe shakes hands with Manchester United's French forward Anthony Martial. AFP
    Kylian Mbappe shakes hands with Manchester United's French forward Anthony Martial. AFP
  • Marcus Rashford celebrates his late goal. AFP
    Marcus Rashford celebrates his late goal. AFP

Manchester United and Chelsea's clash at Old Trafford will show whose approach has the edge


Richard Jolly
  • English
  • Arabic

Ole Gunnar Solskjaer and Frank Lampard are twinned in much, the returning heroes appointed in part on the basis of their wonderful playing careers and knowledge of their beloved clubs, despite relatively slender managerial CVs.

They were twinned on 66 points last season, side by side in third and fourth, their seasons qualified successes despite disappointments in the latter stages of knockout competitions.

There is a more recent common denominator, too, and it entails emphatic defeats at Old Trafford.

Solskjaer’s last game at home was, he said, his “worst day” in management. Lampard’s heaviest defeat was his first match at Chelsea manager.

Manchester United lost 6-1 to Tottenham. Chelsea went down 4-0 to United in August 2019. If there are differences in the details – and Lampard felt the scoreline on his managerial debut was harsh, whereas United were shambolic two weeks ago – each has shown the mettle to respond.

Solskjaer and Lampard have faced similar challenges of late, and two men who forged fine careers by scoring goals have been charged with stopping them. Tuesday’s Champions League games have offered each a fillip, but in contrasting ways.

United's victory over Paris Saint-Germain came in the absence of Harry Maguire and the benched Paul Pogba, who have both had troubled seasons, and with a change of shape.

At least, if Maguire is fit again, Axel Tuanzebe’s performance in France suggested he has an internal solution, a possible partner to the £80 million ($104m) and whose pace suggests he can dovetail with the captain, offering the pace he lacks.

________________

Chelsea v Sevilla ratings

  • CHELSEA: Edouard Mendy - 7, Looked reliable in the Chelsea goal and made some good saves – something that has not been said about Blues stoppers too many times recently. EPA
    CHELSEA: Edouard Mendy - 7, Looked reliable in the Chelsea goal and made some good saves – something that has not been said about Blues stoppers too many times recently. EPA
  • Reece James - 7, Stood strong in his defensive work, though his attacking threat was slightly nullified. EPA
    Reece James - 7, Stood strong in his defensive work, though his attacking threat was slightly nullified. EPA
  • Thiago Silva - 7, Seemed to pick up an injury in the warmup, but this didn’t show in his performance, as he looked assured throughout. Getty
    Thiago Silva - 7, Seemed to pick up an injury in the warmup, but this didn’t show in his performance, as he looked assured throughout. Getty
  • Kurt Zouma - 5, They weren’t costly, but there were a few moments where the Frenchman looked very shaky. Reuters
    Kurt Zouma - 5, They weren’t costly, but there were a few moments where the Frenchman looked very shaky. Reuters
  • Ben Chilwell - 7, He’s settled in brilliantly at Stamford Bridge and looked comfortable once again. Was booked for pulling Ocampos’ shirt. AFP
    Ben Chilwell - 7, He’s settled in brilliantly at Stamford Bridge and looked comfortable once again. Was booked for pulling Ocampos’ shirt. AFP
  • N’Golo Kante - 6, Looked off the pace at times, though he did cover plenty of ground – as is expected of the Frenchman. AP
    N’Golo Kante - 6, Looked off the pace at times, though he did cover plenty of ground – as is expected of the Frenchman. AP
  • Jorginho - 6, Got an early card for a cynical foul on Lucas Ocampos which limited him. He grew into the game as time went on before being taken off. AFP
    Jorginho - 6, Got an early card for a cynical foul on Lucas Ocampos which limited him. He grew into the game as time went on before being taken off. AFP
  • Christian Pulisic - 6, Had a very quiet first half, but he looked more threatening after being moved on to the left wing. Getty
    Christian Pulisic - 6, Had a very quiet first half, but he looked more threatening after being moved on to the left wing. Getty
  • Kai Havertz - 5, His play was pretty at times, but the German lost possession far too easily and unnecessarily. Getty
    Kai Havertz - 5, His play was pretty at times, but the German lost possession far too easily and unnecessarily. Getty
  • Mason Mount - 5, Struggled to create much and was booked for pulling Suso’s shirt after losing the ball. EPA
    Mason Mount - 5, Struggled to create much and was booked for pulling Suso’s shirt after losing the ball. EPA
  • Timo Werner - 5, Threatened to cause trouble but didn’t manage it. Wasted some good chances, the best of which came at the end of the first half. EPA
    Timo Werner - 5, Threatened to cause trouble but didn’t manage it. Wasted some good chances, the best of which came at the end of the first half. EPA
  • SUBS: Hakim Ziyech (Mount 62’) - 5, Got into some good positions but struggled to make the most of them. Showed flashes of his technical brilliance. Reuters
    SUBS: Hakim Ziyech (Mount 62’) - 5, Got into some good positions but struggled to make the most of them. Showed flashes of his technical brilliance. Reuters
  • Mateo Kovacic (Jorginho 65’) - 6, Showed good authority from the moment he came on to the pitch. PA
    Mateo Kovacic (Jorginho 65’) - 6, Showed good authority from the moment he came on to the pitch. PA
  • Tammy Abraham (Werner 91’) - N/R, Got his appearance fee and did a nice flick. Job done. Getty
    Tammy Abraham (Werner 91’) - N/R, Got his appearance fee and did a nice flick. Job done. Getty
  • SUB Callum Hudson-Odoi (Pulisic 91’) – N/R, Pretty much his only involvement was a misunderstanding with Chilwell. Getty
    SUB Callum Hudson-Odoi (Pulisic 91’) – N/R, Pretty much his only involvement was a misunderstanding with Chilwell. Getty
  • SEVILLA: Yassine Bounou - 6, Looked very confident when called upon, whether that was with his hands or feet, and was never overstretched. AP
    SEVILLA: Yassine Bounou - 6, Looked very confident when called upon, whether that was with his hands or feet, and was never overstretched. AP
  • Jesus Navas - 7, Nullified Mount and dealt with Pulisic well. Also gave a good option down the right hand side. EPA
    Jesus Navas - 7, Nullified Mount and dealt with Pulisic well. Also gave a good option down the right hand side. EPA
  • Sergi Gomez - 6, Looked strong defensively during his time on the pitch, but was forced off through injury in the 33rd minute. AP
    Sergi Gomez - 6, Looked strong defensively during his time on the pitch, but was forced off through injury in the 33rd minute. AP
  • Diego Carlos - 5, Was solid enough defensively, but some of his passing was awful. EPA
    Diego Carlos - 5, Was solid enough defensively, but some of his passing was awful. EPA
  • Marcos Acuna - 8, Was behind some brilliant attacking play down the left. Largely looked comfortable defensively – the one time he wasn’t he got booked for pulling Pulisic’s shirt. Reuters
    Marcos Acuna - 8, Was behind some brilliant attacking play down the left. Largely looked comfortable defensively – the one time he wasn’t he got booked for pulling Pulisic’s shirt. Reuters
  • Ivan Rakitic - 6, The Croatian was good in his general play, but his final ball was off at times. Getty
    Ivan Rakitic - 6, The Croatian was good in his general play, but his final ball was off at times. Getty
  • Fernando - 7, Looked strong starting in midfield, which he continued when filling in at centre-back after Gomez went off injured. AP
    Fernando - 7, Looked strong starting in midfield, which he continued when filling in at centre-back after Gomez went off injured. AP
  • Nemanja Gudelj - 7, Was dominant in his play and almost got on the scoresheet but was denied by an impressive save from Mendy. Got a blow to the face from Zouma. EPA
    Nemanja Gudelj - 7, Was dominant in his play and almost got on the scoresheet but was denied by an impressive save from Mendy. Got a blow to the face from Zouma. EPA
  • Suso - 4, He was really quiet. That was partly due to a lack of service, but he was nowhere near quick enough when he had the ball at his feet. AFP
    Suso - 4, He was really quiet. That was partly due to a lack of service, but he was nowhere near quick enough when he had the ball at his feet. AFP
  • Luuk de Jong - 6, His hold up play was brilliant, allowing him to bring teammates into the game. Didn’t get many chances of his own in front of goal. AFP
    Luuk de Jong - 6, His hold up play was brilliant, allowing him to bring teammates into the game. Didn’t get many chances of his own in front of goal. AFP
  • Lucas Ocampos - 6, Had some bright moments and got a couple of half chances but failed to make the most of them. AP
    Lucas Ocampos - 6, Had some bright moments and got a couple of half chances but failed to make the most of them. AP
  • SUBS: Joan Jordan (Gomez, 33’) - 6, Slotted into the midfield seamlessly and came closest to scoring a winner. Was booked for a late foul on Puliisic. AP
    SUBS: Joan Jordan (Gomez, 33’) - 6, Slotted into the midfield seamlessly and came closest to scoring a winner. Was booked for a late foul on Puliisic. AP
  • Oliver Torres (Suso 58’) - 6, Injected some of the energy that Suso was missing but couldn’t have a major impact. EPA
    Oliver Torres (Suso 58’) - 6, Injected some of the energy that Suso was missing but couldn’t have a major impact. EPA
  • Youssef En-Nesyri (de Jong 80’) – N/R, Pressed well but didn’t really get a chance to work Mendy. EPA
    Youssef En-Nesyri (de Jong 80’) – N/R, Pressed well but didn’t really get a chance to work Mendy. EPA
  • Franco Vazquez (Rakitic 80’) – N/R, Looked a bit clumsy on the ball – this won’t have done much to help him get more game time. Getty
    Franco Vazquez (Rakitic 80’) – N/R, Looked a bit clumsy on the ball – this won’t have done much to help him get more game time. Getty

________________

Lampard’s solution has been external. The authoritative Thiago Silva, Ben Chilwell and Edouard Mendy, his three defensive additions, have played together twice and Chelsea have kept two clean sheets.

Whereas they have 3-3 draws with both Willy Caballero and Kepa Arrizabalaga in goal, Mendy is yet to concede as a Chelsea player.

He has only had to field two shots on target thus far so the positive early impressions of a commanding figure come amid a small sample size. This is his first real test and one that may be toughened by the presence of a forward with 403 goals to his name, if Edinson Cavani is deemed fit to make his United bow.

The Uruguayan is nevertheless likely to represent Plan B. Along with PSG, Chelsea represent favourite opponents for Solskjaer. His counter-attacking blueprint – low on possession, high on penetration – worked wonderfully in three wins against them last season.

The triple centre-back policy he used in France was a favourite ploy against Chelsea. Until, rather than playing into United’s hands, Lampard matched up in July’s FA Cup semi-final and beat United on a traumatic afternoon for David de Gea.

If the Spaniard has responded well to the challenge Dean Henderson poses and was terrific on Tuesday, Lampard faces the decision of whether to try and replicate his Wembley gameplan.

It would probably entail omitting one of Christian Pulisic, Mason Mount or Kai Havertz; with Hakim Ziyech yet to start, it is already hard enough to accommodate all his attacking additions.

Solskjaer may look at the raft of signings and identify a difference between comparable figures. United missed out on Jadon Sancho in a summer of frustration.

Cavani feels more a club recruit than a Solskjaer signing, given the Norwegian’s preference for young, quick Brits. Chelsea were the year’s biggest buyers but United’s executive vice-chairman Ed Woodward argued this week that they have the largest net spend since the start of the 2019 summer transfer window.

Money has been at the heart of the discussions of both clubs, particularly with the talk of a European Premier League. Saturday will show whose approach is paying off.

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
SPECS
%3Cp%3E%3Cstrong%3EEngine%3C%2Fstrong%3E%3A%202-litre%20direct%20injection%20turbo%20%0D%3Cbr%3E%3Cstrong%3ETransmission%3C%2Fstrong%3E%3A%207-speed%20automatic%20%0D%3Cbr%3E%3Cstrong%3EPower%3C%2Fstrong%3E%3A%20261hp%20%0D%3Cbr%3E%3Cstrong%3ETorque%3C%2Fstrong%3E%3A%20400Nm%20%0D%3Cbr%3E%3Cstrong%3EPrice%3C%2Fstrong%3E%3A%20From%20Dh134%2C999%26nbsp%3B%3C%2Fp%3E%0A
RedCrow Intelligence Company Profile

Started: 2016

Founders: Hussein Nasser Eddin, Laila Akel, Tayeb Akel 

Based: Ramallah, Palestine

Sector: Technology, Security

# of staff: 13

Investment: $745,000

Investors: Palestine’s Ibtikar Fund, Abu Dhabi’s Gothams and angel investors

Emergency phone numbers in the UAE

Estijaba – 8001717 –  number to call to request coronavirus testing

Ministry of Health and Prevention – 80011111

Dubai Health Authority – 800342 – The number to book a free video or voice consultation with a doctor or connect to a local health centre

Emirates airline – 600555555

Etihad Airways – 600555666

Ambulance – 998

Knowledge and Human Development Authority – 8005432 ext. 4 for Covid-19 queries

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

RESULTS

1.45pm: Maiden Dh75,000 1,400m
Winner: Dirilis Ertugrul, Fabrice Veron (jockey), Ismail Mohammed (trainer)
2.15pm: Handicap Dh90,000 1,400m
Winner: Kidd Malibu, Sandro Paiva, Musabah Al Muhairi
2.45pm: Maiden Dh75,000 1,000m
Winner: Raakezz, Tadhg O’Shea, Nicholas Bachalard
3.15pm: Handicap Dh105,000 1,200m
Winner: Au Couer, Sean Kirrane, Satish Seemar
3.45pm: Maiden Dh75,000 1,600m
Winner: Rayig, Pat Dobbs, Doug Watson
4.15pm: Handicap Dh105,000 1,600m
Winner: Chiefdom, Royston Ffrench, Salem bin Ghadayer
4.45pm: Handicap Dh80,000 1,800m
Winner: King’s Shadow, Richard Mullen, Satish Seemar

What is graphene?

Graphene is extracted from graphite and is made up of pure carbon.

It is 200 times more resistant than steel and five times lighter than aluminum.

It conducts electricity better than any other material at room temperature.

It is thought that graphene could boost the useful life of batteries by 10 per cent.

Graphene can also detect cancer cells in the early stages of the disease.

The material was first discovered when Andre Geim and Konstantin Novoselov were 'playing' with graphite at the University of Manchester in 2004.

SERIE A FIXTURES

Friday Sassuolo v Torino (Kick-off 10.45pm UAE)

Saturday Atalanta v Sampdoria (5pm),

Genoa v Inter Milan (8pm),

Lazio v Bologna (10.45pm)

Sunday Cagliari v Crotone (3.30pm) 

Benevento v Napoli (6pm) 

Parma v Spezia (6pm)

 Fiorentina v Udinese (9pm)

Juventus v Hellas Verona (11.45pm)

Monday AC Milan v AS Roma (11.45pm)

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home. 

The Perfect Couple

Starring: Nicole Kidman, Liev Schreiber, Jack Reynor

Creator: Jenna Lamia

Rating: 3/5

Ain Dubai in numbers

126: The length in metres of the legs supporting the structure

1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch

16 A380 Airbuses: The equivalent weight of the wheel rim.

9,000 tonnes: The amount of steel used to construct the project.

5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place

192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.

Tips for SMEs to cope
  • Adapt your business model. Make changes that are future-proof to the new normal
  • Make sure you have an online presence
  • Open communication with suppliers, especially if they are international. Look for local suppliers to avoid delivery delays
  • Open communication with customers to see how they are coping and be flexible about extending terms, etc
    Courtesy: Craig Moore, founder and CEO of Beehive, which provides term finance and working capital finance to SMEs. Only SMEs that have been trading for two years are eligible for funding from Beehive.
THE BIO:

Favourite holiday destination: Thailand. I go every year and I’m obsessed with the fitness camps there.

Favourite book: Born to Run by Christopher McDougall. It’s an amazing story about barefoot running.

Favourite film: A League of their Own. I used to love watching it in my granny’s house when I was seven.

Personal motto: Believe it and you can achieve it.

RESULTS

5pm: Sheikh Mansour bin Zayed Al Nahyan Racing Festival Purebred Arabian Cup Conditions (PA) Dh 200,000 (Turf) 1,600m
Winner: Hameem, Adrie de Vries (jockey), Abdallah Al Hammadi (trainer)
5.30pm: Sheikha Fatima bint Mubarak Cup Conditions (PA) Dh 200,000 (T) 1,600m
Winner: Winked, Connor Beasley, Abdallah Al Hammadi
6pm: Sheikh Sultan bin Zayed Al Nahyan National Day Cup Listed (TB) Dh 380,000 (T) 1,600m
Winner: Boerhan, Ryan Curatolo, Nicholas Bachalard
6.30pm: Sheikh Sultan bin Zayed Al Nahyan National Day Group 3 (PA) Dh 500,000 (T) 1,600m
Winner: AF Alwajel, Tadhg O’Shea, Ernst Oertel
7pm: Sheikh Sultan bin Zayed Al Nahyan National Day Jewel Crown Group 1 (PA) Dh 5,000,000 (T) 2,200m
Winner: Messi, Pat Dobbs, Timo Keersmaekers
7.30pm: Sheikh Mansour bin Zayed Al Nahyan Racing Festival Handicap (PA) Dh 150,000 (T) 1,400m
Winner: Harrab, Ryan Curatolo, Jean de Roualle
8pm: Wathba Stallions Cup Handicap (PA) Dh 100,000 (T) 1,400m
Winner: AF Alareeq, Connor Beasley, Ahmed Al Mehairbi

THE BIO

Bio Box

Role Model: Sheikh Zayed, God bless his soul

Favorite book: Zayed Biography of the leader

Favorite quote: To be or not to be, that is the question, from William Shakespeare's Hamlet

Favorite food: seafood

Favorite place to travel: Lebanon

Favorite movie: Braveheart

Brief scores:

Manchester City 3

Aguero 1', 44', 61'

Arsenal ​​​​​1

Koscielny 11'

Man of the match: Sergio Aguero (Manchester City)

MATCH INFO

Uefa Champions League semi-final, first leg

Tottenham 0-1 Ajax, Tuesday

Second leg

Ajax v Tottenham, Wednesday, May 8, 11pm

Game is on BeIN Sports