• MANCHESTER UNITED RATINGS: Dean Henderson, 7 - Spread himself to save Salah’s opening goal but couldn’t be blamed. Salah’s second went through his legs after 58. Fine save at near post from Robertson and easily handled a Salah shot as he went for a hat-trick. Getty
    MANCHESTER UNITED RATINGS: Dean Henderson, 7 - Spread himself to save Salah’s opening goal but couldn’t be blamed. Salah’s second went through his legs after 58. Fine save at near post from Robertson and easily handled a Salah shot as he went for a hat-trick. Getty
  • Aaron Wan-Bissaka, 7 - Challenged as Liverpool overloaded on the left and Greenwood didn’t always come back. He’s the main doubt about United’s defence this season, but did well to beat Robertson in an 80th minute attack. Finished strongly like his team. Getty
    Aaron Wan-Bissaka, 7 - Challenged as Liverpool overloaded on the left and Greenwood didn’t always come back. He’s the main doubt about United’s defence this season, but did well to beat Robertson in an 80th minute attack. Finished strongly like his team. Getty
  • Harry Maguire, 7 - Captain and mainstay in an unchanged defence. Hit hard by Milner in an early challenge. Kept busy but nothing wrong with his pass to Cavani which led towards Liverpool’s second. AP
    Harry Maguire, 7 - Captain and mainstay in an unchanged defence. Hit hard by Milner in an early challenge. Kept busy but nothing wrong with his pass to Cavani which led towards Liverpool’s second. AP
  • Victor Lindelof, 7 - Caught on the half turn before Salah’s superb finish but the pass beyond him was a fine one. Smart block on Fabinho as Liverpool enjoyed a purple patch twenty minutes from time. AP
    Victor Lindelof, 7 - Caught on the half turn before Salah’s superb finish but the pass beyond him was a fine one. Smart block on Fabinho as Liverpool enjoyed a purple patch twenty minutes from time. AP
  • Luke Shaw, 8 - Will be disappointed with Salah’s goal but he made superb overlapping runs down the left and was involved in United’s attacks. Enjoying a fine season. AP
    Luke Shaw, 8 - Will be disappointed with Salah’s goal but he made superb overlapping runs down the left and was involved in United’s attacks. Enjoying a fine season. AP
  • Paul Pogba, 7 - In form but had an early warning when he lost possession – and that happened to several United players. Superb defending to start move which led to equaliser. Headed well over after 35. Stretched to make a super block on 38. EPA
    Paul Pogba, 7 - In form but had an early warning when he lost possession – and that happened to several United players. Superb defending to start move which led to equaliser. Headed well over after 35. Stretched to make a super block on 38. EPA
  • Scott McTominay, 7 - Caught Firmino on edge of area to concede a free-kick in a dangerous position. Another player who headed over in the first half. Liverpool were dangerous when he – or any other United player - lost the ball. When you’re playing the best, you have to be at your best. Getty
    Scott McTominay, 7 - Caught Firmino on edge of area to concede a free-kick in a dangerous position. Another player who headed over in the first half. Liverpool were dangerous when he – or any other United player - lost the ball. When you’re playing the best, you have to be at your best. Getty
  • Donny van de Beek, 6 - Wants to play more and does okay when he does. Closed in on goal as United pushed to go ahead but faded and was the first player to come off. Needs to have a bigger impact on games if he’s to start in the biggest ones. Reuters
    Donny van de Beek, 6 - Wants to play more and does okay when he does. Closed in on goal as United pushed to go ahead but faded and was the first player to come off. Needs to have a bigger impact on games if he’s to start in the biggest ones. Reuters
  • Marcus Rashford, 7 - Lively start running and cutting in. Sublime pass over James Milner for Greenwood’s equaliser. Skinned Reece Williams on a counter to create a chance just before half time. Put United ahead after 48 minutes, controlling and side footing ball in. Switched to right in second half. Walked straight up tunnel after late substitution. Reuters
    Marcus Rashford, 7 - Lively start running and cutting in. Sublime pass over James Milner for Greenwood’s equaliser. Skinned Reece Williams on a counter to create a chance just before half time. Put United ahead after 48 minutes, controlling and side footing ball in. Switched to right in second half. Walked straight up tunnel after late substitution. Reuters
  • Edinson Cavani, 8 - Beautiful early movement, intelligence and vision. Focal point and peerless off the ball, an example to those around. Involved in build up to second goal but then gave ball away which led to Liverpool’s second. A rare blemish. Later won ball from Thiago to set Pogba free on the right. Headed against post after perfectly timed run on 88. Getty
    Edinson Cavani, 8 - Beautiful early movement, intelligence and vision. Focal point and peerless off the ball, an example to those around. Involved in build up to second goal but then gave ball away which led to Liverpool’s second. A rare blemish. Later won ball from Thiago to set Pogba free on the right. Headed against post after perfectly timed run on 88. Getty
  • Mason Greenwood, 7 - Ran in from right in tenth minute and could have pulled back to Rashford. Did even better with a tremendous finish across the keeper to equalise. Then he returned the favour by setting up Rashford to put United ahead. Getty
    Mason Greenwood, 7 - Ran in from right in tenth minute and could have pulled back to Rashford. Did even better with a tremendous finish across the keeper to equalise. Then he returned the favour by setting up Rashford to put United ahead. Getty
  • SUBS: Bruno Fernandes, 7 - On for Van de Beek after 65 and hit two stray balls towards Alisson’s goal. Took and scored the crucial winner, a free kick which he cleverly swept past Alisson to confirm a great victory. EPA
    SUBS: Bruno Fernandes, 7 - On for Van de Beek after 65 and hit two stray balls towards Alisson’s goal. Took and scored the crucial winner, a free kick which he cleverly swept past Alisson to confirm a great victory. EPA
  • Fred, 7 - On for Greenwood after 65 and immediately suffered Mane following through in a challenge, for which Mane was only yellow carded. Lively. AP
    Fred, 7 - On for Greenwood after 65 and immediately suffered Mane following through in a challenge, for which Mane was only yellow carded. Lively. AP
  • Martial, N/A - On for Rashford after 85, fresh legs to help see the fine win out. Reuters
    Martial, N/A - On for Rashford after 85, fresh legs to help see the fine win out. Reuters
  • LIVERPOOL RATINGS: Alisson Becker, 5 - The Brazilian should not have been beaten on his side of the goal by Fernandes’s winning free kick. The goalkeeper was uncertain outside his area, too, and lived dangerously quite a few times. AP
    LIVERPOOL RATINGS: Alisson Becker, 5 - The Brazilian should not have been beaten on his side of the goal by Fernandes’s winning free kick. The goalkeeper was uncertain outside his area, too, and lived dangerously quite a few times. AP
  • Trent Alexander-Arnold, 4 - United poured down the right-back’s wing in the first half, exploiting the space behind the 22-year-old. He was better after the break, when he was more disciplined and Milner slotted in to help. AP
    Trent Alexander-Arnold, 4 - United poured down the right-back’s wing in the first half, exploiting the space behind the 22-year-old. He was better after the break, when he was more disciplined and Milner slotted in to help. AP
  • Rhys Williams, 3 - A painful afternoon for the 19-year-old. His deficiencies were shown up in the first half when he missed two sliding tackles and things got worse after the break when his miskick allowed Rashford to score. Getty
    Rhys Williams, 3 - A painful afternoon for the 19-year-old. His deficiencies were shown up in the first half when he missed two sliding tackles and things got worse after the break when his miskick allowed Rashford to score. Getty
  • Fabinho, 5 - The Brazilian has been exceptional at centre back but there are jarring moments that remind everyone he is not a natural defender. Conceding the free kick that led to United’s winning goal was one of them. Not his best performance. Getty
    Fabinho, 5 - The Brazilian has been exceptional at centre back but there are jarring moments that remind everyone he is not a natural defender. Conceding the free kick that led to United’s winning goal was one of them. Not his best performance. Getty
  • Andrew Robertson, 5 - The Scot was reduced to shouting at Greenwood when the United forward scored in the first half. It was that sort of day for the left back: plenty of noise, little positive production. Getty
    Andrew Robertson, 5 - The Scot was reduced to shouting at Greenwood when the United forward scored in the first half. It was that sort of day for the left back: plenty of noise, little positive production. Getty
  • Thiago Alcantara, 4 - The 29-year-old is not athletic enough to play in the team in its present form. It is hard to see how Liverpool will get the best out of the playmaker unless they build the side around him. AP
    Thiago Alcantara, 4 - The 29-year-old is not athletic enough to play in the team in its present form. It is hard to see how Liverpool will get the best out of the playmaker unless they build the side around him. AP
  • Georginio Wijnaldum, 5 - The Dutchman had to do most of the running in a midfield that was not as mobile as usual. He put in a shift and showed a few flashes going forward before he was subbed for Mane in the 62nd minute. AP
    Georginio Wijnaldum, 5 - The Dutchman had to do most of the running in a midfield that was not as mobile as usual. He put in a shift and showed a few flashes going forward before he was subbed for Mane in the 62nd minute. AP
  • James Milner, 5 - The 35-year-old got caught under the ball for United’s first goal. He showed some clever passing when going forward and should have scored just before Liverpool’s equaliser. His build up play and dummy for Salah’s second goal were superb but his lack of mobility is a problem. EPA
    James Milner, 5 - The 35-year-old got caught under the ball for United’s first goal. He showed some clever passing when going forward and should have scored just before Liverpool’s equaliser. His build up play and dummy for Salah’s second goal were superb but his lack of mobility is a problem. EPA
  • Curtis Jones, 6 - The 19-year-old operated up front for the first hour and did well without creating any real danger. He moved into midfield after Wijnaldum went off and was much more comfortable. AFP
    Curtis Jones, 6 - The 19-year-old operated up front for the first hour and did well without creating any real danger. He moved into midfield after Wijnaldum went off and was much more comfortable. AFP
  • Mohamed Salah, 8 - The Egyptian has been frustrated in recent weeks but has always looked sharp and found good positions. He was clinical against United and could easily have had a hat-trick. Getty
    Mohamed Salah, 8 - The Egyptian has been frustrated in recent weeks but has always looked sharp and found good positions. He was clinical against United and could easily have had a hat-trick. Getty
  • Roberto Firmino, 7 - The Brazilian produced a magnificent ball for the opening goal by dropping deeper to find space. His link play, which makes him so important to the side, was back to near its best. Withdrawn for Origi in the 81st minute. EPA
    Roberto Firmino, 7 - The Brazilian produced a magnificent ball for the opening goal by dropping deeper to find space. His link play, which makes him so important to the side, was back to near its best. Withdrawn for Origi in the 81st minute. EPA
  • SUBS: Sadio Mane, 6 - Replaced Wijnaldum just after the hour. The Senegalese worried the defence but was unable to carve out any real chances. Reuters
    SUBS: Sadio Mane, 6 - Replaced Wijnaldum just after the hour. The Senegalese worried the defence but was unable to carve out any real chances. Reuters
  • Divock Origi, 5 - On for Firmino with nine minutes left. The Belgian could not impose himself on the game though he never lacks effort
    Divock Origi, 5 - On for Firmino with nine minutes left. The Belgian could not impose himself on the game though he never lacks effort
  • Xherdan Shaqiri, 5 - Joined the action for Thiago in the 81st minute and brought an injection of energy into the match. He was unable to turn his cameo into anything substantial, however. AP
    Xherdan Shaqiri, 5 - Joined the action for Thiago in the 81st minute and brought an injection of energy into the match. He was unable to turn his cameo into anything substantial, however. AP

Marcus Rashford 7, Edinson Cavani 8; Mohamed Salah 8, Thiago Alcantara 4: Manchester United v Liverpool player ratings


  • English
  • Arabic

Ole Gunnar Solskjaer saluted Bruno Fernandes' perfectionist personality after the Manchester United midfielder's brilliant free-kick clinched a 3-2 win over Liverpool in the FA Cup fourth round.

Solskjaer's side added to Liverpool's woes as Fernandes capped a thrilling tie with his late strike at Old Trafford.

Premier League leaders United recovered from Mohamed Salah's early opener to score through Mason Greenwood and Marcus Rashford.

Salah equalised before Portugal playmaker Fernandes came off the bench and underlined his class with a superb winner in the 78th minute.

"Great goal. When you leave him out like I did today, he stayed about 45 minutes after training yesterday shooting free-kicks so I was pretty confident he could score one if he got the chance," Solskjaer said.

"He's never happy with me when I tell him to go inside after training when he's playing the next day so he got some practice yesterday."

United, who sit six points clear of Liverpool in the league, are on a superb run after shaking off their poor start to the season.

Coming from behind to beat a team of Liverpool's quality was further proof of their renaissance.

"Brilliant. You know when you go a goal down, the reaction of everyone was really good," Solskjaer said.

"We played some really good stuff, good goals, we have to defend well against them and we managed to react well.

"Of course towards the end there were some moments but we kept them away.

"We felt if we could switch the ball early we could attack them because Liverpool defend on the front foot, so we had to be quick on the ball. We did that well."

Since his United debut in February 2020, Fernandes' 28 goals are more than any other Premier League player.

"I'm happy because we won, nothing more. Most important was going to the next round. It doesn't matter who scores. Of course if I score, I'm happy, that's for sure," Fernandes said.

SPECS

Toyota land Cruiser 2020 5.7L VXR

Engine: 5.7-litre V8

Transmission: eight-speed automatic

Power: 362hp

Torque: 530Nm

Price: Dh329,000 (base model 4.0L EXR Dh215,900)

The biog

Name: Shamsa Hassan Safar

Nationality: Emirati

Education: Degree in emergency medical services at Higher Colleges of Technology

Favourite book: Between two hearts- Arabic novels

Favourite music: Mohammed Abdu and modern Arabic songs

Favourite way to spend time off: Family visits and spending time with friends

Specs
Engine: Electric motor generating 54.2kWh (Cooper SE and Aceman SE), 64.6kW (Countryman All4 SE)
Power: 218hp (Cooper and Aceman), 313hp (Countryman)
Torque: 330Nm (Cooper and Aceman), 494Nm (Countryman)
On sale: Now
Price: From Dh158,000 (Cooper), Dh168,000 (Aceman), Dh190,000 (Countryman)
SPEC%20SHEET%3A%20APPLE%20IPAD%20PRO%20(12.9%22%2C%202022)
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MATCH INFO

Liverpool 2 (Van Dijk 18', 24')

Brighton 1 (Dunk 79')

Red card: Alisson (Liverpool)

RoboCop%3A%20Rogue%20City
%3Cp%3E%3Cstrong%3EDeveloper%3A%20%3C%2Fstrong%3ETeyon%3Cbr%3E%3Cstrong%3EPublisher%3A%20%3C%2Fstrong%3ENacon%3Cbr%3E%3Cstrong%3EConsole%3A%3C%2Fstrong%3E%20PlayStation%205%2C%20Xbox%20Series%20X%2FS%20and%20PC%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3%2F5%3C%2Fp%3E%0A
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

All%20The%20Light%20We%20Cannot%20See%20
%3Cp%3E%3Cstrong%3ECreator%3A%20%3C%2Fstrong%3ESteven%20Knight%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%C2%A0%3C%2Fstrong%3EMark%20Ruffalo%2C%20Hugh%20Laurie%2C%20Aria%20Mia%20Loberti%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E1%2F5%C2%A0%3C%2Fp%3E%0A
THE CLOWN OF GAZA

Director: Abdulrahman Sabbah 

Starring: Alaa Meqdad

Rating: 4/5

Star%20Wars%3A%20Ahsoka%20
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Various%20%3Cbr%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Rosario%20Dawson%2C%20Natasha%20Liu%20Bordizzo%2C%20Lars%20Mikkelsen%20%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%0D%3Cbr%3E%3C%2Fp%3E%0A

Dolittle

Director: Stephen Gaghan

Stars: Robert Downey Jr, Michael Sheen

One-and-a-half out of five stars

UAE currency: the story behind the money in your pockets
How to get there

Emirates (www.emirates.com) flies directly to Hanoi, Vietnam, with fares starting from around Dh2,725 return, while Etihad (www.etihad.com) fares cost about Dh2,213 return with a stop. Chuong is 25 kilometres south of Hanoi.
 

ENGLAND SQUAD

Team: 15 Mike Brown, 14 Anthony Watson, 13 Ben Te'o, 12 Owen Farrell, 11 Jonny May, 10 George Ford, 9 Ben Youngs, 1 Mako Vunipola, 2 Dylan Hartley, 3 Dan Cole, 4 Joe Launchbury, 5 Maro Itoje, 6 Courtney Lawes, 7 Chris Robshaw, 8 Sam Simmonds

Replacements 16 Jamie George, 17 Alec Hepburn, 18 Harry Williams, 19 George Kruis, 20 Sam Underhill, 21 Danny Care, 22 Jonathan Joseph, 23 Jack Nowell

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%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
'Nightmare Alley'

Director:Guillermo del Toro

Stars:Bradley Cooper, Cate Blanchett, Rooney Mara

Rating: 3/5

German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution