• David De Gea 6. Big shout to start him. Didn’t stop a penalty, but made two good saves and no clangers. AP Photo
    David De Gea 6. Big shout to start him. Didn’t stop a penalty, but made two good saves and no clangers. AP Photo
  • Timothy Fosu Mensah 5. Did well at Palace last week. Limited going forward tonight. Booked. Brought off at half time. AFP
    Timothy Fosu Mensah 5. Did well at Palace last week. Limited going forward tonight. Booked. Brought off at half time. AFP
  • Victor Lindelof 5. The Swede was up against a decent side, but lads, it’s West Ham at home. That’s West Ham who’ve taken four points off MUFC this season. AP
    Victor Lindelof 5. The Swede was up against a decent side, but lads, it’s West Ham at home. That’s West Ham who’ve taken four points off MUFC this season. AP
  • Harry Maguire 6. One of the best of an average bunch. His team look tired mentally and physically, but why, after a three month break? Reuters
    Harry Maguire 6. One of the best of an average bunch. His team look tired mentally and physically, but why, after a three month break? Reuters
  • Brandon Williams 5. Lively but doesn’t stretch opponents like Luke Shaw. Went down too easily, either by slipping or to get a penalty. Good block to prevent shot on goal. AP Photo
    Brandon Williams 5. Lively but doesn’t stretch opponents like Luke Shaw. Went down too easily, either by slipping or to get a penalty. Good block to prevent shot on goal. AP Photo
  • Paul Pogba 5. Gave away a penalty at the end of a lacklustre first half where he strolled around with little impact on the game. Lost possession too much in second. PA
    Paul Pogba 5. Gave away a penalty at the end of a lacklustre first half where he strolled around with little impact on the game. Lost possession too much in second. PA
  • Nemanja Matic 6. Saw so much of ball in first half as United struggled to break down West Ham. Reuters
    Nemanja Matic 6. Saw so much of ball in first half as United struggled to break down West Ham. Reuters
  • Bruno Fernandes 5. Average. Booked. Not the game changer he’s been. Reuters
    Bruno Fernandes 5. Average. Booked. Not the game changer he’s been. Reuters
  • Mason Greenwood 7. Key equaliser was difficult to score. Set up Ighalo late after beating Masuaku. Incredible first season. EPA
    Mason Greenwood 7. Key equaliser was difficult to score. Set up Ighalo late after beating Masuaku. Incredible first season. EPA
  • Marcus Rashford 5. Early promise but faded like his team in first half. Booked. Lost possession too much as team pushed for winner. Substituted. AFP
    Marcus Rashford 5. Early promise but faded like his team in first half. Booked. Lost possession too much as team pushed for winner. Substituted. AFP
  • Anthony Martial 6. Started well, set up Greenwood’s goal, but United’s attack isn’t clicking like it was. AP
    Anthony Martial 6. Started well, set up Greenwood’s goal, but United’s attack isn’t clicking like it was. AP
  • Aaron Wan Bissaka 6 Hard to get past. AP
    Aaron Wan Bissaka 6 Hard to get past. AP
  • Odion Ighalo No time. Half chance when he came on after 85. Determined. Getty Images
    Odion Ighalo No time. Half chance when he came on after 85. Determined. Getty Images
  • WEST HAM: Lukasz Fabianski – 7. Needed to produce some strong saves in the first half and could do little about Greenwood’s goal. EPA
    WEST HAM: Lukasz Fabianski – 7. Needed to produce some strong saves in the first half and could do little about Greenwood’s goal. EPA
  • Ben Johnson – 7. Dealt admirably with the threat of Marcus Rashford and got forward when he could. Reuters
    Ben Johnson – 7. Dealt admirably with the threat of Marcus Rashford and got forward when he could. Reuters
  • Issa Diop – 7. A solid performance from the Frenchman. AFP
    Issa Diop – 7. A solid performance from the Frenchman. AFP
  • Angelo Ogbonna – 6. Matched his defensive partner for much of the game but loses one point for being subtly dragged out of position a couple of yards for Greenwood’s goal. AP
    Angelo Ogbonna – 6. Matched his defensive partner for much of the game but loses one point for being subtly dragged out of position a couple of yards for Greenwood’s goal. AP
  • Aaron Creswell – 7. Had his hands full with the lively Greenwood but stuck to his task down the left well. AFP
    Aaron Creswell – 7. Had his hands full with the lively Greenwood but stuck to his task down the left well. AFP
  • Tomas Soucek – 6. The Czech had a quiet game but like the rest of the West Ham midfield, maintained his concentration and discipline. EPA
    Tomas Soucek – 6. The Czech had a quiet game but like the rest of the West Ham midfield, maintained his concentration and discipline. EPA
  • Declan Rice – 7. Another assured central midfield performance from the England international. AFP
    Declan Rice – 7. Another assured central midfield performance from the England international. AFP
  • Jarrod Bowen – 8. The most dangerous player on the pitch. Dominated Brandon Williams in their duel and was West Ham’s most effective attacking player. EPA
    Jarrod Bowen – 8. The most dangerous player on the pitch. Dominated Brandon Williams in their duel and was West Ham’s most effective attacking player. EPA
  • Mark Noble – 7. Typically committed from the Hammers captain. EPA
    Mark Noble – 7. Typically committed from the Hammers captain. EPA
  • Pablo Fornals – 6. Didn’t produce any real moments of note. AP
    Pablo Fornals – 6. Didn’t produce any real moments of note. AP
  • Michail Antonio – 8. Fed off scraps but looked a danger every time he was on the ball. Kept his cool to score from the spot to extend his fine goalscoring form. AP
    Michail Antonio – 8. Fed off scraps but looked a danger every time he was on the ball. Kept his cool to score from the spot to extend his fine goalscoring form. AP
  • Arthur Masuaku (75’) – 6. Did little wrong for the quarter of an hour he was on the pitch. Reuters
    Arthur Masuaku (75’) – 6. Did little wrong for the quarter of an hour he was on the pitch. Reuters
  • Sébastien Haller (78’) – 6. Brought on for fresh legs in attack but didn’t have any chances. PA
    Sébastien Haller (78’) – 6. Brought on for fresh legs in attack but didn’t have any chances. PA
  • Andriy Yarmolenko (90+1’) – N/A. Didn’t spend enough time on the pitch to even get a photo, so here’s one of him against Norwich. AP Photo
    Andriy Yarmolenko (90+1’) – N/A. Didn’t spend enough time on the pitch to even get a photo, so here’s one of him against Norwich. AP Photo

Mason Greenwood 7, Paul Pogba 5, Michail Antonio 8: Manchester United v West Ham player ratings


  • English
  • Arabic

Manchester United took their top four destiny into their own hands on Wednesday with a 1-1 draw against West Ham at Old Trafford.

Michail Antonio scored from the penalty spot just before halftime to give West Ham the lead, before Mason Greenwood levelled six minutes after the interval.

The result means United need to simply avoid defeat at Leicester City on the final day of the season to be guaranteed a place in next season's Champions League.

Meanwhile, West Ham, who were all but assured of their Premier League status prior to the game, are now mathematically safe.

Assessing the individual performances from the match at Old Trafford, Andy Mitten provides his player ratings for United, while Jon Turner focuses on the West Ham squad in the photo gallery above.

To move on to the next photo, click on the arrows, or if using a mobile device, simply swipe.

Best Academy: Ajax and Benfica

Best Agent: Jorge Mendes

Best Club : Liverpool   

 Best Coach: Jurgen Klopp (Liverpool)  

 Best Goalkeeper: Alisson Becker

 Best Men’s Player: Cristiano Ronaldo

 Best Partnership of the Year Award by SportBusiness: Manchester City and SAP

 Best Referee: Stephanie Frappart

Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)

Best Sporting Director: Andrea Berta (Atletico Madrid)

Best Women's Player:  Lucy Bronze

Best Young Arab Player: Achraf Hakimi

 Kooora – Best Arab Club: Al Hilal (Saudi Arabia)

 Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)

 Player Career Award: Miralem Pjanic and Ryan Giggs

Get Out

Director: Jordan Peele

Stars: Daniel Kaluuya, Allison Williams, Catherine Keener, Bradley Whitford

Four stars

Revival
Eminem
Interscope

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%3Cp%3EThere%20are%20several%20factors%20for%20landlords%20to%20consider%20when%20preparing%20to%20establish%20a%20holiday%20home%3A%3C%2Fp%3E%0A%3Cul%3E%0A%3Cli%3E%3Cstrong%3ERevenue%20potential%20of%20the%20unit%3A%3C%2Fstrong%3E%20location%2C%20view%20and%20size%3C%2Fli%3E%0A%3Cli%3E%3Cstrong%3EDesign%3A%20furnished%20or%20unfurnished.%3C%2Fstrong%3E%20Is%20the%20design%20up%20to%20standard%2C%20while%20being%20catchy%20at%20the%20same%20time%3F%3C%2Fli%3E%0A%3Cli%3E%3Cstrong%3EBusiness%20model%3A%3C%2Fstrong%3E%20will%20it%20be%20managed%20by%20a%20professional%20operator%20or%20directly%20by%20the%20owner%2C%20how%20often%20does%20the%20owner%20wants%20to%20use%20it%20for%20personal%20reasons%3F%3C%2Fli%3E%0A%3Cli%3E%3Cstrong%3EQuality%20of%20the%20operator%3A%3C%2Fstrong%3E%20guest%20reviews%2C%20customer%20experience%20management%2C%20application%20of%20technology%2C%20average%20utilisation%2C%20scope%20of%20services%20rendered%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3E%3Cem%3ESource%3A%20Adam%20Nowak%2C%20managing%20director%20of%20Ultimate%20Stay%20Vacation%20Homes%20Rental%3C%2Fem%3E%3C%2Fp%3E%0A
Red flags
  • Promises of high, fixed or 'guaranteed' returns.
  • Unregulated structured products or complex investments often used to bypass traditional safeguards.
  • Lack of clear information, vague language, no access to audited financials.
  • Overseas companies targeting investors in other jurisdictions - this can make legal recovery difficult.
  • Hard-selling tactics - creating urgency, offering 'exclusive' deals.

Courtesy: Carol Glynn, founder of Conscious Finance Coaching

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

BUNDESLIGA FIXTURES

Friday (all kick-offs UAE time)

Hertha Berlin v Union Berlin (10.30pm)

Saturday

Freiburg v Werder Bremen (5.30pm)

Paderborn v Hoffenheim (5.30pm)

Wolfsburg v Borussia Dortmund (5.30pm)

Borussia Monchengladbach v Bayer Leverkusen (5.30pm)

Bayern Munich v Eintracht Frankfurt (5.30pm)

Sunday

Schalke v Augsburg (3.30pm)

Mainz v RB Leipzig (5.30pm)

Cologne v Fortuna Dusseldorf (8pm)

 

 

Roll of honour 2019-2020

Dubai Rugby Sevens
Winners: Dubai Hurricanes
Runners up: Bahrain

West Asia Premiership
Winners: Bahrain
Runners up: UAE Premiership

UAE Premiership
}Winners: Dubai Exiles
Runners up: Dubai Hurricanes

UAE Division One
Winners: Abu Dhabi Saracens
Runners up: Dubai Hurricanes II

UAE Division Two
Winners: Barrelhouse
Runners up: RAK Rugby

THE LIGHT

Director: Tom Tykwer

Starring: Tala Al Deen, Nicolette Krebitz, Lars Eidinger

Rating: 3/5

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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The%20Mother%20
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The Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet