• BURNLEY RATINGS: Nick Pope - 5: Knows he should have done better with first goal when he parried straight to Jesus. Quick off his line to make vital tackle on Sterling who was through on goal after Lowton error after 20 minutes. Denied England attacker a second goal saving with foot just after half-time. Reuters
    BURNLEY RATINGS: Nick Pope - 5: Knows he should have done better with first goal when he parried straight to Jesus. Quick off his line to make vital tackle on Sterling who was through on goal after Lowton error after 20 minutes. Denied England attacker a second goal saving with foot just after half-time. Reuters
  • Matthew Lowton - 4: Easily beaten by Sterling in build-up to opening goal and needed Pope to rescue him after failing to deal with a long ball over top that allowed in the City attacker later in first half. Reuters
    Matthew Lowton - 4: Easily beaten by Sterling in build-up to opening goal and needed Pope to rescue him after failing to deal with a long ball over top that allowed in the City attacker later in first half. Reuters
  • James Tarkowski - 6: A hard night dealing with City’s pace and movement. Won some important headers from City crosses and made some timely challenges. Should have conceded a second-half penalty, though, for foul on Jesus but somehow escaped punishment. Reuters
    James Tarkowski - 6: A hard night dealing with City’s pace and movement. Won some important headers from City crosses and made some timely challenges. Should have conceded a second-half penalty, though, for foul on Jesus but somehow escaped punishment. Reuters
  • Ben Mee - 6: Good block on Cancelo pile-driver in opening 20 minutes and generally kept going in face of bewildering City movement. Reuters
    Ben Mee - 6: Good block on Cancelo pile-driver in opening 20 minutes and generally kept going in face of bewildering City movement. Reuters
  • Erik Pieters - 6: Continues to deputise for Charlie Taylor at left-back and had hands full dealing with Mahrez. PA
    Erik Pieters - 6: Continues to deputise for Charlie Taylor at left-back and had hands full dealing with Mahrez. PA
  • Johann Gudmundsson - 5: Forced into plenty of defensive work trying to deal with threat of Sterling down City left. Gifted chance to Gundogan with woeful pass across own penalty area just after break and was relieved when the German failed to score. Reuters.
    Johann Gudmundsson - 5: Forced into plenty of defensive work trying to deal with threat of Sterling down City left. Gifted chance to Gundogan with woeful pass across own penalty area just after break and was relieved when the German failed to score. Reuters.
  • Ashley Westwood - 6: Beautiful first-time pass to put Vydra through on goal just before half-time, although Czech had strayed offside. Found same player in second half with equally good ball over top but Vydra fired over. Reuters
    Ashley Westwood - 6: Beautiful first-time pass to put Vydra through on goal just before half-time, although Czech had strayed offside. Found same player in second half with equally good ball over top but Vydra fired over. Reuters
  • Jack Cork - 6: Never stopped chasing and harrying City. Tracked back well on hour mark and made superb tackle on Mahrez. Ran himself into ground. EPA
    Jack Cork - 6: Never stopped chasing and harrying City. Tracked back well on hour mark and made superb tackle on Mahrez. Ran himself into ground. EPA
  • Dwight McNeil - 5: Good cross over to back post after 20 minutes that gave Burnley their first sniff at goal. Had to double up with Pieters to try and nullify threat of Mahrez. Quiet game and not his usual threat from out wide. PA
    Dwight McNeil - 5: Good cross over to back post after 20 minutes that gave Burnley their first sniff at goal. Had to double up with Pieters to try and nullify threat of Mahrez. Quiet game and not his usual threat from out wide. PA
  • Matej Vydra - 6: Found himself one-on-one with Ederson after 40 minutes but smashed wide of post and was caught offside anyway. Good control and decent volley over just after hour mark with Burnley’s first real sight on goal. Never gave up. Getty
    Matej Vydra - 6: Found himself one-on-one with Ederson after 40 minutes but smashed wide of post and was caught offside anyway. Good control and decent volley over just after hour mark with Burnley’s first real sight on goal. Never gave up. Getty
  • Jay Rodriguez - 4: Not easy coming up against such an in-form and organised City defence but never looked like scoring and made very little impact. EPA
    Jay Rodriguez - 4: Not easy coming up against such an in-form and organised City defence but never looked like scoring and made very little impact. EPA
  • SUBS: Dale Stephens – (On for Cork 71’) 5: Picked up the game's first booking for foul on Mahrez. Getty
    SUBS: Dale Stephens – (On for Cork 71’) 5: Picked up the game's first booking for foul on Mahrez. Getty
  • Joel.Mumbongo – (On for Rodriguez 77’) N/A. Swedish attacker was booked for foul on Stones. PA
    Joel.Mumbongo – (On for Rodriguez 77’) N/A. Swedish attacker was booked for foul on Stones. PA
  • Josh Benson - (On for Westwood 81’) N/A, AFP
    Josh Benson - (On for Westwood 81’) N/A, AFP
  • MANCHESTER CITY RATINGS: Ederson - 6: Not a save to make to make the entire match. Plucking a few crosses out of air was the extent of his night’s exertions. AFP
    MANCHESTER CITY RATINGS: Ederson - 6: Not a save to make to make the entire match. Plucking a few crosses out of air was the extent of his night’s exertions. AFP
  • John Stones - 8: A huge bonus for City - and England - that the centre-back’s confidence and form have returned with a vengeance. Some lovely passing out form the back, generally cool and calm. EPA
    John Stones - 8: A huge bonus for City - and England - that the centre-back’s confidence and form have returned with a vengeance. Some lovely passing out form the back, generally cool and calm. EPA
  • Ruben Dias - 7: Hardly troubled by Burnley’s attack and the Portuguese’s partnership with Stones was excellent. EPA
    Ruben Dias - 7: Hardly troubled by Burnley’s attack and the Portuguese’s partnership with Stones was excellent. EPA
  • Aymeric Laporte - 7: Filling in on the left, delt comfortably with Gudmundsson and was his usual reliable self at the back. Getty
    Aymeric Laporte - 7: Filling in on the left, delt comfortably with Gudmundsson and was his usual reliable self at the back. Getty
  • Rodri - 8: Great on the ball and so hard-working off it. A rock hoovering up in midfield and also whipped in some dangerous crosses into box. PA
    Rodri - 8: Great on the ball and so hard-working off it. A rock hoovering up in midfield and also whipped in some dangerous crosses into box. PA
  • Ilkay Gundogan - 8: German midfielder is at the top of his game at the moment and supplied perfect cross for Sterling’s goal. Blasted effort from outside of box just over just after half-time and produced another stunning pass to put Sterling through on goal minutes later. Man of the match. PA
    Ilkay Gundogan - 8: German midfielder is at the top of his game at the moment and supplied perfect cross for Sterling’s goal. Blasted effort from outside of box just over just after half-time and produced another stunning pass to put Sterling through on goal minutes later. Man of the match. PA
  • Bernado Silva - 7: Nice turn followed by shot that Pope could only parry straight to Jesus for the first goal. Lively throughout, lots of nice passing and oozed quality. AP
    Bernado Silva - 7: Nice turn followed by shot that Pope could only parry straight to Jesus for the first goal. Lively throughout, lots of nice passing and oozed quality. AP
  • Riyad Mahrez - 7: Lovely little pass to Gundogan before German set up Sterling goal. Had ball in net 10 minutes after break but was marginally offside. Some of his control and first-touches were breath-taking. AFP
    Riyad Mahrez - 7: Lovely little pass to Gundogan before German set up Sterling goal. Had ball in net 10 minutes after break but was marginally offside. Some of his control and first-touches were breath-taking. AFP
  • Raheem Sterling - 8: Making his 400th career appearance, played key role in build-up to opening goal then tapped home the second himself. Should have scored another just after break but low shot was saved by Pope. Reuters
    Raheem Sterling - 8: Making his 400th career appearance, played key role in build-up to opening goal then tapped home the second himself. Should have scored another just after break but low shot was saved by Pope. Reuters
  • Gabriel Jesus - 7: Headed home from edge of six-yard box after just three minutes for his 75th City goal. Brazilian led the line well for City. AP
    Gabriel Jesus - 7: Headed home from edge of six-yard box after just three minutes for his 75th City goal. Brazilian led the line well for City. AP
  • SUBS: Oleksandr Zinchenko – (On for Cancelo 64’) 6: City were already in cruise control by the time the Ukrainian came on and he slotted in without any problem. Getty
    SUBS: Oleksandr Zinchenko – (On for Cancelo 64’) 6: City were already in cruise control by the time the Ukrainian came on and he slotted in without any problem. Getty

Nick Pope 5, Jay Rodriguez 4; Ilkay Gundogan 8, Raheem Sterling 8: Burnley v Manchester City player ratings


  • English
  • Arabic

Manchester City moved three points clear at the top of the Premier League as goals from Gabriel Jesus and Raheem Sterling sealed a 2-0 win at Burnley on Wednesday.

Pep Guardiola's side had watched Manchester United draw level on points with them on Tuesday after their bitter rivals crushed Southampton 9-0.

But City underlined their determination to hold on to top spot with a composed, mature display at Turf Moor.

Jesus opened the scoring after a mistake from Burnley keeper Nick Pope and Sterling grabbed the second before half-time.

After a spluttering start to the season that threatened to derail their title hopes, City, who have a game in hand on second placed United, are in pole position to dethrone champions Liverpool.

They head into Sunday's crucial clash at Liverpool on a club record run of 13 successive victories in all competitions, including nine in the league.

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US Industrial Market figures, Q1 2017

Vacancy Rate 5.4%

Markets With Positive Absorption 85.7 per cent

New Supply 55 million sq ft

New Supply to Inventory 0.4 per cent

Under Construction 198.2 million sq ft

(Source: Colliers)

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

The specs: 2019 Haval H6

Price, base: Dh69,900

Engine: 2.0-litre turbocharged four-cylinder

Transmission: Seven-speed automatic

Power: 197hp @ 5,500rpm

Torque: 315Nm @ 2,000rpm

Fuel economy, combined: 7.0L / 100km

Who has lived at The Bishops Avenue?
  • George Sainsbury of the supermarket dynasty, sugar magnate William Park Lyle and actress Dame Gracie Fields were residents in the 1930s when the street was only known as ‘Millionaires’ Row’.
  • Then came the international super rich, including the last king of Greece, Constantine II, the Sultan of Brunei and Indian steel magnate Lakshmi Mittal who was at one point ranked the third richest person in the world.
  • Turkish tycoon Halis Torprak sold his mansion for £50m in 2008 after spending just two days there. The House of Saud sold 10 properties on the road in 2013 for almost £80m.
  • Other residents have included Iraqi businessman Nemir Kirdar, singer Ariana Grande, holiday camp impresario Sir Billy Butlin, businessman Asil Nadir, Paul McCartney’s former wife Heather Mills. 
Hunting park to luxury living
  • Land was originally the Bishop of London's hunting park, hence the name
  • The road was laid out in the mid 19th Century, meandering through woodland and farmland
  • Its earliest houses at the turn of the 20th Century were substantial detached properties with extensive grounds

 

Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

RESULTS

6.30pm: Handicap (rated 95-108) US$125,000 2000m (Dirt).
Winner: Don’t Give Up, Gerald Mosse (jockey), Saeed bin Suroor (trainer).

7.05pm: Handicap (95 ) $160,000 2810m (Turf).
Winner: Los Barbados, Adrie de Vries, Fawzi Nass.

7.40pm: Handicap (80-89) $60,000 1600m (D).
Winner: Claim The Roses, Mickael Barzalona, Salem bin Ghadayer.

8.15pm: UAE 2000 Guineas Trial (Div-1) Conditions $100,000 1,400m (D)
Winner: Gold Town, William Buick, Charlie Appleby.

8.50pm: Cape Verdi Group 2 $200,000 1600m (T).
Winner: Promising Run, Patrick Cosgrave, Saeed bin Suroor.

9.25pm: UAE 2000 Guineas Conditions $100,000 1,400m (D).
Winner: El Chapo, Luke Morris, Fawzi Nass.

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If you go:
The flights: Etihad, Emirates, British Airways and Virgin all fly from the UAE to London from Dh2,700 return, including taxes
The tours: The Tour for Muggles usually runs several times a day, lasts about two-and-a-half hours and costs £14 (Dh67)
Harry Potter and the Cursed Child is on now at the Palace Theatre. Tickets need booking significantly in advance
Entrance to the Harry Potter exhibition at the House of MinaLima is free
The hotel: The grand, 1909-built Strand Palace Hotel is in a handy location near the Theatre District and several of the key Harry Potter filming and inspiration sites. The family rooms are spacious, with sofa beds that can accommodate children, and wooden shutters that keep out the light at night. Rooms cost from £170 (Dh808).

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.

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Ms Yang's top tips for parents new to the UAE
  1. Join parent networks
  2. Look beyond school fees
  3. Keep an open mind
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PREMIER LEAGUE RESULTS

Bournemouth 1 Manchester City 2
Watford 0 Brighton and Hove Albion 0
Newcastle United 3 West Ham United 0
Huddersfield Town 0 Southampton 0
Crystal Palace 0 Swansea City 2
Manchester United 2 Leicester City 0
West Bromwich Albion 1 Stoke City 1
Chelsea 2 Everton 0
Tottenham Hotspur 1 Burnley 1
Liverpool 4 Arsenal 0

Sleep Well Beast
The National
4AD

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Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

What is Reform?

Reform is a right-wing, populist party led by Nigel Farage, a former MEP who won a seat in the House of Commons last year at his eighth attempt and a prominent figure in the campaign for the UK to leave the European Union.

It was founded in 2018 and originally called the Brexit Party.

Many of its members previously belonged to UKIP or the mainstream Conservatives.

After Brexit took place, the party focused on the reformation of British democracy.

Former Tory deputy chairman Lee Anderson became its first MP after defecting in March 2024.

The party gained support from Elon Musk, and had hoped the tech billionaire would make a £100m donation. However, Mr Musk changed his mind and called for Mr Farage to step down as leader in a row involving the US tycoon's support for far-right figurehead Tommy Robinson who is in prison for contempt of court.

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Tour de France

When: July 7-29

UAE Team Emirates:
Dan Martin, Alexander Kristoff, Darwin Atapuma, Marco Marcato, Kristijan Durasek, Oliviero Troia, Roberto Ferrari and Rory Sutherland

Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

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

MATCH INFO:

Second Test

Pakistan v Australia, Tuesday-Saturday, 10am​​ daily​​​​​ at Zayed Cricket Stadium, Abu Dhabi

Entrance is free

Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

U19 WORLD CUP, WEST INDIES

UAE group fixtures (all in St Kitts)

  • Saturday 15 January: UAE beat Canada by 49 runs 
  • Thursday 20 January: v England 
  • Saturday 22 January: v Bangladesh 

UAE squad:

Alishan Sharafu (captain), Shival Bawa, Jash Giyanani, Sailles
Jaishankar, Nilansh Keswani, Aayan Khan, Punya Mehra, Ali Naseer, Ronak Panoly,
Dhruv Parashar, Vinayak Raghavan, Soorya Sathish, Aryansh Sharma, Adithya
Shetty, Kai Smith  

The biog

Favourite book: Men are from Mars Women are from Venus

Favourite travel destination: Ooty, a hill station in South India

Hobbies: Cooking. Biryani, pepper crab are her signature dishes

Favourite place in UAE: Marjan Island

The biog

From: Ras Al Khaimah

Age: 50

Profession: Electronic engineer, worked with Etisalat for the past 20 years

Hobbies: 'Anything that involves exploration, hunting, fishing, mountaineering, the sea, hiking, scuba diving, and adventure sports'

Favourite quote: 'Life is so simple, enjoy it'

Terror attacks in Paris, November 13, 2015

- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France

Saturday's schedule at the Abu Dhabi Grand Prix

GP3 race, 12:30pm

Formula 1 final practice, 2pm

Formula 1 qualifying, 5pm

Formula 2 race, 6:40pm

Performance: Sam Smith