• MANCHESTER UNITED RATINGS: Dean Henderson, 7 - Was barely needed in the first half and stood amid falling snow for much of the second as West Ham improved but had only one effort on goal to save in the first 90 minutes. Reuters
    MANCHESTER UNITED RATINGS: Dean Henderson, 7 - Was barely needed in the first half and stood amid falling snow for much of the second as West Ham improved but had only one effort on goal to save in the first 90 minutes. Reuters
  • Aaron Wan-Bissaka, 6 - Almost sliced a clearance into his own goal but made some key tackles. Reuters
    Aaron Wan-Bissaka, 6 - Almost sliced a clearance into his own goal but made some key tackles. Reuters
  • Victor Lindelof, 6 - Headed towards goal after 26 minutes but deflated when a superb Fabianski save denied him. Lost possession to Fornals to leave West Ham 3 vs 2. They couldn’t take advantage. Reuters
    Victor Lindelof, 6 - Headed towards goal after 26 minutes but deflated when a superb Fabianski save denied him. Lost possession to Fornals to leave West Ham 3 vs 2. They couldn’t take advantage. Reuters
  • Harry Maguire, 7 - Did nothing wrong as his team enjoyed 70 per cent possession. United’s captain will face far tougher tests, but the clean sheet from a defence that concedes too many goals will be welcomed. Reuters
    Harry Maguire, 7 - Did nothing wrong as his team enjoyed 70 per cent possession. United’s captain will face far tougher tests, but the clean sheet from a defence that concedes too many goals will be welcomed. Reuters
  • Alex Telles, 8 - United’s best player in the first half and showed Luke Shaw-like attacking intent. Lovely ball to Martial. Outpaced Yarmolenko. AP
    Alex Telles, 8 - United’s best player in the first half and showed Luke Shaw-like attacking intent. Lovely ball to Martial. Outpaced Yarmolenko. AP
  • Nemanja Matic, 6 - Shot well over after 20 minutes. Did what he does but limited in impact against a team playing so deep. EPA
    Nemanja Matic, 6 - Shot well over after 20 minutes. Did what he does but limited in impact against a team playing so deep. EPA
  • Fred, 6 - Energetic but lost possession too often on a night short of entertainment. Reuters
    Fred, 6 - Energetic but lost possession too often on a night short of entertainment. Reuters
  • Mason Greenwood, 7 - Best bit of the first half when he beat Mark Noble for skill. Lively until he went off – his cross set up Rashford - and less peripheral than he’d been in some early season games. Reuters
    Mason Greenwood, 7 - Best bit of the first half when he beat Mark Noble for skill. Lively until he went off – his cross set up Rashford - and less peripheral than he’d been in some early season games. Reuters
  • Donny van der Beek, 5 - Barely starts. Barely featured when he did start. Played in an advanced role behind Martial, but ineffective. It wasn’t the game for a player like him as West Ham sat deep and United had all the possession. He’s a player who arrives in the box, but it was already packed with Hammers. AP
    Donny van der Beek, 5 - Barely starts. Barely featured when he did start. Played in an advanced role behind Martial, but ineffective. It wasn’t the game for a player like him as West Ham sat deep and United had all the possession. He’s a player who arrives in the box, but it was already packed with Hammers. AP
  • Marcus Rashford, 6 - 250th United appearance. Hoped to add to his 83 goals but Fabianski took advantage of him chesting the ball. Perfect touch to set up the winner. Still running until the 120th minute. He’s in the last eight of the FA Cup again, though, as United made that stage for a seventh consecutive season. EPA
    Marcus Rashford, 6 - 250th United appearance. Hoped to add to his 83 goals but Fabianski took advantage of him chesting the ball. Perfect touch to set up the winner. Still running until the 120th minute. He’s in the last eight of the FA Cup again, though, as United made that stage for a seventh consecutive season. EPA
  • Anthony Martial, 6 - 250th United appearance like Rashford. Had first shot of game which was blocked by Ogbona. Brave header away from his own goal after 36 minutes. Battled against West Ham’s defensive wall, had nice touches and drove forward for the goal, but couldn’t score himself. Last shot of the game as, like Rashford, he battled to the end on a tough night. Reuters
    Anthony Martial, 6 - 250th United appearance like Rashford. Had first shot of game which was blocked by Ogbona. Brave header away from his own goal after 36 minutes. Battled against West Ham’s defensive wall, had nice touches and drove forward for the goal, but couldn’t score himself. Last shot of the game as, like Rashford, he battled to the end on a tough night. Reuters
  • SUBS: Bruno Fernandes, 6 - On for Van de Beek after 72 minutes and his first instinct was to attack.
    SUBS: Bruno Fernandes, 6 - On for Van de Beek after 72 minutes and his first instinct was to attack.
  • Scott McTominay, 7 - On for Matic after 72 minutes and did what he’s been doing so frequently at Old Trafford – he scored. The 24-year-old has added a key part to his game which none of his defensive midfielders have: goals. EPA
    Scott McTominay, 7 - On for Matic after 72 minutes and did what he’s been doing so frequently at Old Trafford – he scored. The 24-year-old has added a key part to his game which none of his defensive midfielders have: goals. EPA
  • Edinson Cavani, 6 - On for Greenwood after 85 minutes and made runs off the shoulder of defenders. Gives United a different dimension. EPA
    Edinson Cavani, 6 - On for Greenwood after 85 minutes and made runs off the shoulder of defenders. Gives United a different dimension. EPA
  • Luke Shaw, 6 - On for Telles for extra time for that energy boost. Reuters
    Luke Shaw, 6 - On for Telles for extra time for that energy boost. Reuters
  • Brandon Williams, 6 - On for Wan Bissaka. Important tackle on Benrahma after 120 minutes to prevent a ball going into the box and a possible last gasp equaliser as we saw at the weekend. EPA
    Brandon Williams, 6 - On for Wan Bissaka. Important tackle on Benrahma after 120 minutes to prevent a ball going into the box and a possible last gasp equaliser as we saw at the weekend. EPA
  • WEST HAM RATINGS: Lucasz Fabianski, 7 - Outside of the goal Fabianski was really impressive at Old Trafford with his shining moment being a great 27th minute save from a deflection. AFP
    WEST HAM RATINGS: Lucasz Fabianski, 7 - Outside of the goal Fabianski was really impressive at Old Trafford with his shining moment being a great 27th minute save from a deflection. AFP
  • Aaron Cresswell, 7 - Looked confident on the ball, produced several vital blocks and generally showcased why he’s such a valuable defensive asset for the Hammers. AFP
    Aaron Cresswell, 7 - Looked confident on the ball, produced several vital blocks and generally showcased why he’s such a valuable defensive asset for the Hammers. AFP
  • Angelo Ogbonna, N/A - Showed clear and direct focus on the task at hand before unfortunately being taken off due to injury after 16 minutes. AP
    Angelo Ogbonna, N/A - Showed clear and direct focus on the task at hand before unfortunately being taken off due to injury after 16 minutes. AP
  • Craig Dawson, 7 - Served as a solid final line of defence with his aerial work being unmatched by any other player on the pitch. AFP
    Craig Dawson, 7 - Served as a solid final line of defence with his aerial work being unmatched by any other player on the pitch. AFP
  • Vladimir Coufal, 6 - Regularly put pressure on United’s forwards and while he may have been caught out for pace on occasion, he was still as committed as ever. Getty
    Vladimir Coufal, 6 - Regularly put pressure on United’s forwards and while he may have been caught out for pace on occasion, he was still as committed as ever. Getty
  • Mark Noble, 6 - The veteran was chasing shadows for large spells of the game but still put his body on the line at every available opportunity. AFP
    Mark Noble, 6 - The veteran was chasing shadows for large spells of the game but still put his body on the line at every available opportunity. AFP
  • Declan Rice, 5 - The composure and elegance shown on the ball by Rice was somewhat spoilt when he lost the ball with a questionable touch that led to the winning goal. EPA
    Declan Rice, 5 - The composure and elegance shown on the ball by Rice was somewhat spoilt when he lost the ball with a questionable touch that led to the winning goal. EPA
  • Jarrod Bowen, 5 - He may enjoy running down the flank with intent, however, Bowen’s decision making and end product need some major work. AFP
    Jarrod Bowen, 5 - He may enjoy running down the flank with intent, however, Bowen’s decision making and end product need some major work. AFP
  • Pablo Fornals, 4 - Overhit passes, poor spatial awareness and no urgency on the ball makes for a triplet threat of reasons as to why this wasn’t Fornals’ night. Getty
    Pablo Fornals, 4 - Overhit passes, poor spatial awareness and no urgency on the ball makes for a triplet threat of reasons as to why this wasn’t Fornals’ night. Getty
  • Tomas Soucek, 6 - Had to sit deeper than he would’ve liked but still came up with some bright moments - even if they were too few and far between. AP
    Tomas Soucek, 6 - Had to sit deeper than he would’ve liked but still came up with some bright moments - even if they were too few and far between. AP
  • Andriy Yarmolenko, 5 - The inconsistent forward didn’t cause the hosts any serious problems before being substituted. PA
    Andriy Yarmolenko, 5 - The inconsistent forward didn’t cause the hosts any serious problems before being substituted. PA
  • SUBS: Ryan Fredericks, 6 - Was really alert to every movement after being brought on, even if that did lay the groundwork for quite a chaotic and inconsistent performance. AP
    SUBS: Ryan Fredericks, 6 - Was really alert to every movement after being brought on, even if that did lay the groundwork for quite a chaotic and inconsistent performance. AP
  • Ben Johnson, 8 - Confident, assured in possession and arguably the most exciting threat West Ham had at their disposal. Reuters
    Ben Johnson, 8 - Confident, assured in possession and arguably the most exciting threat West Ham had at their disposal. Reuters
  • Issa Diop, 6 - Was switched on but looked better when resorting to powerful clearances as opposed to anything more in-depth. AFP
    Issa Diop, 6 - Was switched on but looked better when resorting to powerful clearances as opposed to anything more in-depth. AFP
  • Ademipo Odubeko, 4 - The youngster was clearly nervous and wasn’t quite ready for a game of this magnitude so early on in his career. Getty
    Ademipo Odubeko, 4 - The youngster was clearly nervous and wasn’t quite ready for a game of this magnitude so early on in his career. Getty
  • Said Benrahma, 6 - Should have done better with his header in injury time, and outside of that, didn’t do much to get West Ham moving. Getty
    Said Benrahma, 6 - Should have done better with his header in injury time, and outside of that, didn’t do much to get West Ham moving. Getty
  • Manuel Lanzini, N/A - Active and hungry for the ball but couldn’t provide enough of a spark to secure an equaliser for the visitors. EPA
    Manuel Lanzini, N/A - Active and hungry for the ball but couldn’t provide enough of a spark to secure an equaliser for the visitors. EPA

Mason Greenwood 7, Donny van de Beek 5; Declan Rice 5, Pablo Fornals 4: Manchester United v West Ham player ratings


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Ole Gunnar Solskjaer was pleased with his players' attitude and focus as Manchester United progressed to the FA Cup quarter-finals with an extra-time win against West Ham.

Having seen victory ripped from their grasp with the last kick against Everton on Saturday, the Red Devils produced a positive response to that frustrating 3-3 Premier League draw.

United had to dig deep against former manager David Moyes' in-form West Ham side, with substitute Scott McTominay meeting Marcus Rashford's fine lay-off with a thumping strike to secure a 1-0 victory in extra time.

"Of course going through is always the main thing in the cup," said Solskjaer, who is looking for his first trophy in the Old Trafford hotseat.

"And for us bouncing back after the disappointing last kick of the ball the other day, so very pleased with the mentality, how they reset their attitude and we're positive about going through.

"I think the players saw the game out really well. We are getting stronger and fitter."

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

Tax authority targets shisha levy evasion

The Federal Tax Authority will track shisha imports with electronic markers to protect customers and ensure levies have been paid.

Khalid Ali Al Bustani, director of the tax authority, on Sunday said the move is to "prevent tax evasion and support the authority’s tax collection efforts".

The scheme’s first phase, which came into effect on 1st January, 2019, covers all types of imported and domestically produced and distributed cigarettes. As of May 1, importing any type of cigarettes without the digital marks will be prohibited.

He said the latest phase will see imported and locally produced shisha tobacco tracked by the final quarter of this year.

"The FTA also maintains ongoing communication with concerned companies, to help them adapt their systems to meet our requirements and coordinate between all parties involved," he said.

As with cigarettes, shisha was hit with a 100 per cent tax in October 2017, though manufacturers and cafes absorbed some of the costs to prevent prices doubling.

Sole survivors
  • Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
  • George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
  • Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
  • Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
The biog

Age: 23

Occupation: Founder of the Studio, formerly an analyst at Cleveland Clinic Abu Dhabi

Education: Bachelor of science in industrial engineering

Favourite hobby: playing the piano

Favourite quote: "There is a key to every door and a dawn to every dark night"

Family: Married and with a daughter

Race card

6.30pm: Al Maktoum Challenge Round-3 Group 1 (PA) US$100,000 (Dirt) 2,000m

7.05pm: Meydan Classic Listed (TB) $175,000 (Turf) 1,600m

7.40pm: Handicap (TB) $135,000 (T) 2,000m

8.15pm: Handicap (TB) $135,000 (D) 1,600m

8.50pm: Nad Al Sheba Trophy Group 2 (TB) $300,000 (T) 2,810m

9.25pm: Curlin Stakes Listed (TB) $175,000 (D) 2,000m

10pm: Handicap (TB) $135,000 (T) 2,000m

10.35pm: Handicap (TB) $175,000 (T) 1,400m

The National selections

6.30pm: Shahm, 7.05pm: Well Of Wisdom, 7.40pm: Lucius Tiberius, 8.15pm: Captain Von Trapp, 8.50pm: Secret Advisor, 9.25pm: George Villiers, 10pm: American Graffiti, 10.35pm: On The Warpath

Health Valley

Founded in 2002 and set up as a foundation in 2006, Health Valley has been an innovation in healthcare for more than 10 years in Nijmegen, the Netherlands.
It serves as a place where companies, businesses, universities, healthcare providers and government agencies can collaborate, offering a platform where they can connect and work together on healthcare innovation.
Its partners work on technological innovation, new forms of diagnostics and other methods to make a difference in healthcare.
Its agency consists of eight people, four innovation managers and office managers, two communication advisers and one director. It gives innovation support to businesses and other parties in its network like a broker, connecting people with the right organisation to help them further

Abu Dhabi traffic facts

Drivers in Abu Dhabi spend 10 per cent longer in congested conditions than they would on a free-flowing road

The highest volume of traffic on the roads is found between 7am and 8am on a Sunday.

Travelling before 7am on a Sunday could save up to four hours per year on a 30-minute commute.

The day was the least congestion in Abu Dhabi in 2019 was Tuesday, August 13.

The highest levels of traffic were found on Sunday, November 10.

Drivers in Abu Dhabi lost 41 hours spent in traffic jams in rush hour during 2019

 

Types of fraud

Phishing: Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.

Smishing: The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.

Vishing: The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.

SIM swap: Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.

Identity theft: Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.

Prize scams: Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.

* Nada El Sawy

Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

Rajasthan Royals 153-5 (17.5 ov)
Delhi Daredevils 60-4 (6 ov)

Rajasthan won by 10 runs (D/L method)

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

The team

Videographer: Jear Velasquez 

Photography: Romeo Perez 

Fashion director: Sarah Maisey 

Make-up: Gulum Erzincan at Art Factory 

Models: Meti and Clinton at MMG 

Video assistant: Zanong Maget 

Social media: Fatima Al Mahmoud  

PRISCILLA
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How much of your income do you need to save?

The more you save, the sooner you can retire. Tuan Phan, a board member of SimplyFI.com, says if you save just 5 per cent of your salary, you can expect to work for another 66 years before you are able to retire without too large a drop in income.

In other words, you will not save enough to retire comfortably. If you save 15 per cent, you can forward to another 43 working years. Up that to 40 per cent of your income, and your remaining working life drops to just 22 years. (see table)

Obviously, this is only a rough guide. How much you save will depend on variables, not least your salary and how much you already have in your pension pot. But it shows what you need to do to achieve financial independence.

 

Stuck in a job without a pay rise? Here's what to do

Chris Greaves, the managing director of Hays Gulf Region, says those without a pay rise for an extended period must start asking questions – both of themselves and their employer.

“First, are they happy with that or do they want more?” he says. “Job-seeking is a time-consuming, frustrating and long-winded affair so are they prepared to put themselves through that rigmarole? Before they consider that, they must ask their employer what is happening.”

Most employees bring up pay rise queries at their annual performance appraisal and find out what the company has in store for them from a career perspective.

Those with no formal appraisal system, Mr Greaves says, should ask HR or their line manager for an assessment.

“You want to find out how they value your contribution and where your job could go,” he says. “You’ve got to be brave enough to ask some questions and if you don’t like the answers then you have to develop a strategy or change jobs if you are prepared to go through the job-seeking process.”

For those that do reach the salary negotiation with their current employer, Mr Greaves says there is no point in asking for less than 5 per cent.

“However, this can only really have any chance of success if you can identify where you add value to the business (preferably you can put a monetary value on it), or you can point to a sustained contribution above the call of duty or to other achievements you think your employer will value.”

 

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

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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SERIES INFO

Schedule:
All matches at the Harare Sports Club
1st ODI, Wed Apr 10
2nd ODI, Fri Apr 12
3rd ODI, Sun Apr 14
4th ODI, Sun Apr 16

UAE squad
Mohammed Naveed (captain), Rohan Mustafa, Ashfaq Ahmed, Shaiman Anwar, Mohammed Usman, CP Rizwan, Chirag Suri, Mohammed Boota, Ghulam Shabber, Sultan Ahmed, Imran Haider, Amir Hayat, Zahoor Khan, Qadeer Ahmed

Zimbabwe squad
Peter Moor (captain), Solomon Mire, Brian Chari, Regis Chakabva, Sean Williams, Timycen Maruma, Sikandar Raza, Donald Tiripano, Kyle Jarvis, Tendai Chatara, Chris Mpofu, Craig Ervine, Brandon Mavuta, Ainsley Ndlovu, Tony Munyonga, Elton Chigumbura

RIDE%20ON
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