• MANCHESTER UNITED RATINGS: Dean Henderson - 5. Saw a clever 22nd minute ball coming towards Jota and moved forward to block it. Rapid reaction to 33rd minute shot but Liverpool’s opener was too quick for him. Poor for Liverpool’s third. Bad night. EPA
    MANCHESTER UNITED RATINGS: Dean Henderson - 5. Saw a clever 22nd minute ball coming towards Jota and moved forward to block it. Rapid reaction to 33rd minute shot but Liverpool’s opener was too quick for him. Poor for Liverpool’s third. Bad night. EPA
  • Aaron Wan-Bissaka - 7. Advanced enough to play a ball in for United’s opener from the by-line line. Got his foot in to win the ball back as Liverpool dominated towards the end of the first half. Best United player but not the best right back on the pitch. AP
    Aaron Wan-Bissaka - 7. Advanced enough to play a ball in for United’s opener from the by-line line. Got his foot in to win the ball back as Liverpool dominated towards the end of the first half. Best United player but not the best right back on the pitch. AP
  • Victor Lindelof - 6. Played out of position on the left of central defence, gave the ball away just after Liverpool’s opener in a frantic period for United. Didn’t look as comfortable as he does alongside the already missed Maguire. Reuters
    Victor Lindelof - 6. Played out of position on the left of central defence, gave the ball away just after Liverpool’s opener in a frantic period for United. Didn’t look as comfortable as he does alongside the already missed Maguire. Reuters
  • Eric Bailly - 5. The only player who’d played against Leicester 48 hours previously. Looked like he’d conceded a 26th minute penalty but won ball and VAR saved him. Left the field with a strained face. Measured and stable he is not. Reuters
    Eric Bailly - 5. The only player who’d played against Leicester 48 hours previously. Looked like he’d conceded a 26th minute penalty but won ball and VAR saved him. Left the field with a strained face. Measured and stable he is not. Reuters
  • Luke Shaw - 5. Gave ball away for Liverpool's first chance and lost possession taking the ball away from goal before Liverpool’s third. Below par and another player weaker without Maguire. PA
    Luke Shaw - 5. Gave ball away for Liverpool's first chance and lost possession taking the ball away from goal before Liverpool’s third. Below par and another player weaker without Maguire. PA
  • Fred - 5. Calmer than those defenders behind him in the first 20 minutes, but that was it. Low point was giving the ball away in a dangerous position which led to Liverpool’s third straight after half time. It was a sign of what was to follow. Gave the ball away yet again after 59 which led to Liverpool hitting the post. Poor and the first player off as a result. EPA
    Fred - 5. Calmer than those defenders behind him in the first 20 minutes, but that was it. Low point was giving the ball away in a dangerous position which led to Liverpool’s third straight after half time. It was a sign of what was to follow. Gave the ball away yet again after 59 which led to Liverpool hitting the post. Poor and the first player off as a result. EPA
  • Scott McTominay - 5. Convincing opening like his team but then as poor as those around him. Unforced errors and misplaced balls as Liverpool cut through them. Booked and then fell into Mane on 80 and got away with no foul being given. AP
    Scott McTominay - 5. Convincing opening like his team but then as poor as those around him. Unforced errors and misplaced balls as Liverpool cut through them. Booked and then fell into Mane on 80 and got away with no foul being given. AP
  • Bruno Fernandes - 6. Ninth minute shot with the outside of his foot deflected past Alisson. Dipped in and out as possession and chances swung wildly in a game of four halves. EPA
    Bruno Fernandes - 6. Ninth minute shot with the outside of his foot deflected past Alisson. Dipped in and out as possession and chances swung wildly in a game of four halves. EPA
  • Paul Pogba - 5. Played on the left and his crossfield ball to Rashford helped build the opening goal. Challenging for him when against the in-form Alexander who passed him with ease too many times for comfort, but he combined well with Shaw again. Fired a left foot shot off at 1-1, but Firmino got behind him to score the second. Poor defensively. Questions remain about his dependability in the biggest matches. Reuters
    Paul Pogba - 5. Played on the left and his crossfield ball to Rashford helped build the opening goal. Challenging for him when against the in-form Alexander who passed him with ease too many times for comfort, but he combined well with Shaw again. Fired a left foot shot off at 1-1, but Firmino got behind him to score the second. Poor defensively. Questions remain about his dependability in the biggest matches. Reuters
  • Marcus Rashford - 6. Neat ball forward to Wan Bissaka before United’s first in an excellent first 20 minutes from United. The less said about the rest of the first half the better and Rashford was as bad as any, but then came alive, squeezing the ball in for United’s second after 68. Super cross towards Fernandes on 71. AP
    Marcus Rashford - 6. Neat ball forward to Wan Bissaka before United’s first in an excellent first 20 minutes from United. The less said about the rest of the first half the better and Rashford was as bad as any, but then came alive, squeezing the ball in for United’s second after 68. Super cross towards Fernandes on 71. AP
  • Edinson Cavani - 5. Signed a new contract to stay this week which was welcomed by fans, but seldom involved. Missed a chance he should have scored after five minutes. Out of the game in the spells where Liverpool were on top. Linked well with Rashford for United’s second. Reuters
    Edinson Cavani - 5. Signed a new contract to stay this week which was welcomed by fans, but seldom involved. Missed a chance he should have scored after five minutes. Out of the game in the spells where Liverpool were on top. Linked well with Rashford for United’s second. Reuters
  • SUBS: Mason Greenwood - 7. On for Fred after 63 and immediately improved United. Double shot on target after 70 as United pushed for an unlikely equaliser. Nemanja Matic N/A - On for Bailly after 86. Reuters
    SUBS: Mason Greenwood - 7. On for Fred after 63 and immediately improved United. Double shot on target after 70 as United pushed for an unlikely equaliser. Nemanja Matic N/A - On for Bailly after 86. Reuters
  • LIVERPOOL RATINGS: Alisson Becker - 5. The Brazilian was twitchy with the ball at his feet and presented Cavani with a chance early on. His uncertainty transmitted to the defence. PA
    LIVERPOOL RATINGS: Alisson Becker - 5. The Brazilian was twitchy with the ball at his feet and presented Cavani with a chance early on. His uncertainty transmitted to the defence. PA
  • Trent Alexander-Arnold - 9. The Scouser sent in a succession of crosses, the best of which allowed Firmino to give Liverpool the lead but the full back’s all-round play was superb. Excellent at both ends of the pitch. Reuters
    Trent Alexander-Arnold - 9. The Scouser sent in a succession of crosses, the best of which allowed Firmino to give Liverpool the lead but the full back’s all-round play was superb. Excellent at both ends of the pitch. Reuters
  • Nathaniel Phillips - 7. The 24-year-old put the ball into his own net to surrender an early lead but his error was the culmination of a defensive collapse. He made up for his mistake with his contribution to the equaliser and a clearance off the line in the second half. A huge show of character. EPA
    Nathaniel Phillips - 7. The 24-year-old put the ball into his own net to surrender an early lead but his error was the culmination of a defensive collapse. He made up for his mistake with his contribution to the equaliser and a clearance off the line in the second half. A huge show of character. EPA
  • Rhys Williams - 6. The 20-year-old had a less eventful night than his centre-back partner but showed composure when United turned up the pressure. He might have been more aware of the threat before Rashford’s goal. Reuters
    Rhys Williams - 6. The 20-year-old had a less eventful night than his centre-back partner but showed composure when United turned up the pressure. He might have been more aware of the threat before Rashford’s goal. Reuters
  • Andrew Robertson - 6. The Scot worked the length of the line in the first half but was more restrained after the break. He was always available as an outlet for team-mates under pressure. Getty
    Andrew Robertson - 6. The Scot worked the length of the line in the first half but was more restrained after the break. He was always available as an outlet for team-mates under pressure. Getty
  • Fabinho - 7. The Brazilian was bypassed during United’s early spell of possession but the match changed when he got a foothold in the game. He set the tempo and protected the back four. PA
    Fabinho - 7. The Brazilian was bypassed during United’s early spell of possession but the match changed when he got a foothold in the game. He set the tempo and protected the back four. PA
  • Georginio Wijnaldum - 6. The Dutchman worked hard to produce forward momentum but was sometimes wasteful in possession. He put in a shift before being replaced by Jones with 16 minutes left. Getty
    Georginio Wijnaldum - 6. The Dutchman worked hard to produce forward momentum but was sometimes wasteful in possession. He put in a shift before being replaced by Jones with 16 minutes left. Getty
  • Thiago Alcantara - 7. The 30-year-old dwelt on the ball a little too often in the first half but got more snap into his passing after the break. He pressed hard and was good in the tackle. AFP
    Thiago Alcantara - 7. The 30-year-old dwelt on the ball a little too often in the first half but got more snap into his passing after the break. He pressed hard and was good in the tackle. AFP
  • Roberto Firmino - 8. The Brazilian was tentative early on but his goal just before half time put Liverpool in front. His confidence bloomed and he added to his scoring tally early in the second half in a sparkling display. Reuters
    Roberto Firmino - 8. The Brazilian was tentative early on but his goal just before half time put Liverpool in front. His confidence bloomed and he added to his scoring tally early in the second half in a sparkling display. Reuters
  • Mohamed Salah - 7. The Egyptian prowled around the United half spreading fear among defenders. He was rewarded with the fourth goal, his 30th of the campaign, before leaving the game in stoppage time for Neco Williams. PA
    Mohamed Salah - 7. The Egyptian prowled around the United half spreading fear among defenders. He was rewarded with the fourth goal, his 30th of the campaign, before leaving the game in stoppage time for Neco Williams. PA
  • Diogo Jota - 7. The Portuguese tested Henderson twice in the first half before scoring a clever equaliser. He hit the post and will regret not adding to the scoresheet before he was replaced by Mane with 16 minutes to go. AP
    Diogo Jota - 7. The Portuguese tested Henderson twice in the first half before scoring a clever equaliser. He hit the post and will regret not adding to the scoresheet before he was replaced by Mane with 16 minutes to go. AP
  • SUBS: Sadio Mane - 6. The Senegalese looked sharp after entering the game for Jota in the 74th minute. He could have scored almost immediately. His refusal to acknowledge his manager after the final whistle was a bad look, though. Reuters
    SUBS: Sadio Mane - 6. The Senegalese looked sharp after entering the game for Jota in the 74th minute. He could have scored almost immediately. His refusal to acknowledge his manager after the final whistle was a bad look, though. Reuters
  • Curtis Jones - 7. The 20-year-old made the most of his 16-minute cameo after coming on for Wijnaldum. He put himself about in midfield and provided the pass for Salah to score the fourth goal. Neco Williams - 6. The 20-year-old was given a brief stoppage-time runout in place of Salah. He was on the pitch just long enough to enjoy a victory lap. Reuters
    Curtis Jones - 7. The 20-year-old made the most of his 16-minute cameo after coming on for Wijnaldum. He put himself about in midfield and provided the pass for Salah to score the fourth goal. Neco Williams - 6. The 20-year-old was given a brief stoppage-time runout in place of Salah. He was on the pitch just long enough to enjoy a victory lap. Reuters

Manchester United v Liverpool ratings: Paul Pogba 5, Dean Henderson 5; Trent Alexander-Arnold 9, Mohamed Salah 7


  • English
  • Arabic

Liverpool kept their chances of making it to next season's Champions League alive with a 4-2 victory over Manchester United at Old Trafford on Thursday.

Jurgen Klopp's men still need to win their remaining three games to guarantee a place in the Premier League's top four, but cleared a big hurdle in their path with a first victory away to United since 2014.

Roberto Firmino scored twice either side of half-time after Diogo Jota cancelled out Bruno Fernandes's early opener for the home side.

Marcus Rashford's strike set up a grandstand finish, but Mohamed Salah secured a vital win in the final minute as Liverpool moved up to fifth in the table.

"We are still in the game, still in the race. That is all we could do tonight," said Klopp. "It was necessary. Without this result we don't have to talk about it."

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

The specs: 2017 Ford F-150 Raptor

Price, base / as tested Dh220,000 / Dh320,000

Engine 3.5L V6

Transmission 10-speed automatic

Power 421hp @ 6,000rpm

Torque 678Nm @ 3,750rpm

Fuel economy, combined 14.1L / 100km

PROFILE OF HALAN

Started: November 2017

Founders: Mounir Nakhla, Ahmed Mohsen and Mohamed Aboulnaga

Based: Cairo, Egypt

Sector: transport and logistics

Size: 150 employees

Investment: approximately $8 million

Investors include: Singapore’s Battery Road Digital Holdings, Egypt’s Algebra Ventures, Uber co-founder and former CTO Oscar Salazar

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How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

The specs: 2018 Nissan Altima


Price, base / as tested: Dh78,000 / Dh97,650

Engine: 2.5-litre in-line four-cylinder

Power: 182hp @ 6,000rpm

Torque: 244Nm @ 4,000rpm

Transmission: Continuously variable tranmission

Fuel consumption, combined: 7.6L / 100km

Election pledges on migration

CDU: "Now is the time to control the German borders and enforce strict border rejections" 

SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom" 

Pearls on a Branch: Oral Tales
​​​​​​​Najlaa Khoury, Archipelago Books

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

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
World Cricket League Division 2

In Windhoek, Namibia - Top two teams qualify for the World Cup Qualifier in Zimbabwe, which starts on March 4.

UAE fixtures

Thursday February 8, v Kenya; Friday February 9, v Canada; Sunday February 11, v Nepal; Monday February 12, v Oman; Wednesday February 14, v Namibia; Thursday February 15, final

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Ukraine

Capital: Kiev

Population: 44.13 million

Armed conflict in Donbass

Russia-backed fighters control territory

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