• MANCHESTER UNITED RATINGS: David de Gea 5. Quiet first half bar Richarlison benefitting from a Lindelof mix up. The second half is when it all went wrong. Should have done better for Doucoure’s goal after a weak parry. Could do little about second but quickly lashed a ball over his full-backs near the end rather than trying to help see game out. Could he have come out more for Everton’s third? Getty Images
    MANCHESTER UNITED RATINGS: David de Gea 5. Quiet first half bar Richarlison benefitting from a Lindelof mix up. The second half is when it all went wrong. Should have done better for Doucoure’s goal after a weak parry. Could do little about second but quickly lashed a ball over his full-backs near the end rather than trying to help see game out. Could he have come out more for Everton’s third? Getty Images
  • Aaron Wan-Bissaka 7. Played Calvert-Lewin onside early on but had a fruitful first half where he found much space to get forward and cross. Passed to Fernandes to score his wonder goal. Hesitation cost him possession in second and the whole defence could have done better on all three goals. Reuters
    Aaron Wan-Bissaka 7. Played Calvert-Lewin onside early on but had a fruitful first half where he found much space to get forward and cross. Passed to Fernandes to score his wonder goal. Hesitation cost him possession in second and the whole defence could have done better on all three goals. Reuters
  • Victor Lindelof 6. Early charge forward and keen to carry the ball into the Everton half as United dominated against a team who’d won their previous four away games – though didn’t create too many chances. Made a mess on the turn to allow Richarlison – who he’d previously dominated - a shot after 41 minutes and struggled with pace of Everton’s forwards in a woeful start to second half. EPA
    Victor Lindelof 6. Early charge forward and keen to carry the ball into the Everton half as United dominated against a team who’d won their previous four away games – though didn’t create too many chances. Made a mess on the turn to allow Richarlison – who he’d previously dominated - a shot after 41 minutes and struggled with pace of Everton’s forwards in a woeful start to second half. EPA
  • Harry Maguire 6. Fine against Calvert-Lewin in first half but then weak on Everton’s first goal and found wanting on Everton’s second as his defence failed to clear their lines and gave James Rodriguez space to shoot. Fell to ground and lost possession late on as United hearts went in mouths. PA Images
    Harry Maguire 6. Fine against Calvert-Lewin in first half but then weak on Everton’s first goal and found wanting on Everton’s second as his defence failed to clear their lines and gave James Rodriguez space to shoot. Fell to ground and lost possession late on as United hearts went in mouths. PA Images
  • Luke Shaw 7. Fine on Calvert-Lewin and, like Wan-Bissaka, could get forward because of Everton’s narrow diamond formation. Brilliant combination with Cavani after 46 minutes before he shot on target. Set up McTominay’s goal. Booked. EPA
    Luke Shaw 7. Fine on Calvert-Lewin and, like Wan-Bissaka, could get forward because of Everton’s narrow diamond formation. Brilliant combination with Cavani after 46 minutes before he shot on target. Set up McTominay’s goal. Booked. EPA
  • Scott McTominay 7. Strong tackles to break up spirited Everton start. Pushed forward and scored – again at Old Trafford – with a header which looked to be United’s winner … until heartbreak seconds from time. AFP
    Scott McTominay 7. Strong tackles to break up spirited Everton start. Pushed forward and scored – again at Old Trafford – with a header which looked to be United’s winner … until heartbreak seconds from time. AFP
  • Paul Pogba 6. January’s player of the month at the club and started after being rested midweek but went off after 39 minutes injured and clutching his thigh. Unfortunate. AP
    Paul Pogba 6. January’s player of the month at the club and started after being rested midweek but went off after 39 minutes injured and clutching his thigh. Unfortunate. AP
  • Mason Greenwood 8. Super ball from deep to Shaw in an early attack which went nowhere but exposed Everton’s lack of width. Crossed well and United’s liveliest player in the first half, passing short and long with both feet, crossing and taking players on. AP
    Mason Greenwood 8. Super ball from deep to Shaw in an early attack which went nowhere but exposed Everton’s lack of width. Crossed well and United’s liveliest player in the first half, passing short and long with both feet, crossing and taking players on. AP
  • Bruno Fernandes 7. Floored by early Davies tackle and barely touched the ball in the first 25 minutes as Everton’s formation choked him. More involved after the opening goal, then he produced the moment of the match, ignoring a Fred pass, then receiving the ball back from Wan-Bissaka and nonchalantly shooting into the roof of the goal. Spectacular. PA Images
    Bruno Fernandes 7. Floored by early Davies tackle and barely touched the ball in the first 25 minutes as Everton’s formation choked him. More involved after the opening goal, then he produced the moment of the match, ignoring a Fred pass, then receiving the ball back from Wan-Bissaka and nonchalantly shooting into the roof of the goal. Spectacular. PA Images
  • Marcus Rashford 6. Perfect cross with beautiful technique for Cavani’s opener. Confident going forward and combined well with well balanced attack around him. Had two chances to get the fourth. Needs to be more clinical. Getty Images
    Marcus Rashford 6. Perfect cross with beautiful technique for Cavani’s opener. Confident going forward and combined well with well balanced attack around him. Had two chances to get the fourth. Needs to be more clinical. Getty Images
  • Edinson Cavani 8. Scored in both wins v Everton this season and took 24 minutes to do the same, pausing to time his movement and waiting to head in Rashford’s cross. Intelligent in movement and with simple passes. Shame he wasn’t at the end of some of the chances created. AP
    Edinson Cavani 8. Scored in both wins v Everton this season and took 24 minutes to do the same, pausing to time his movement and waiting to head in Rashford’s cross. Intelligent in movement and with simple passes. Shame he wasn’t at the end of some of the chances created. AP
  • SUB: Fred 6. On for injured Pogba after 41minutes to resume partnership with McTominay. Weak shot wide almost immediately. Poor over hit cross ended a fine 63rd minute attack. Needed to provide more cover. Getty Images
    SUB: Fred 6. On for injured Pogba after 41minutes to resume partnership with McTominay. Weak shot wide almost immediately. Poor over hit cross ended a fine 63rd minute attack. Needed to provide more cover. Getty Images
  • SUB: Axel Tuanzebe NA. On for Greenwood in 92nd minute to win a minute in time added on. Booked and gave a foul away which led to late equaliser. It could not have gone worse for the defender. Reuters
    SUB: Axel Tuanzebe NA. On for Greenwood in 92nd minute to win a minute in time added on. Booked and gave a foul away which led to late equaliser. It could not have gone worse for the defender. Reuters
  • EVERTON RATINGS: Robin Olsen, 5 - A mixed evening for the Swede who thwarted Luke Shaw and Marcus Rashford with smart saves, but was beaten emphatically by Edinson Cavani’s powerful header and a Bruno Fernandes screamer, while the less said about United’s third the better. EPA
    EVERTON RATINGS: Robin Olsen, 5 - A mixed evening for the Swede who thwarted Luke Shaw and Marcus Rashford with smart saves, but was beaten emphatically by Edinson Cavani’s powerful header and a Bruno Fernandes screamer, while the less said about United’s third the better. EPA
  • Mason Holgate, 5 - It’s never an easy job defending at Old Trafford and proved to be the case for Holgate who showed some early nerves with a sliced clearance that dropped kindly for Cavani, while Marcus Rashford always had his number on a tough night for full-back. AFP
    Mason Holgate, 5 - It’s never an easy job defending at Old Trafford and proved to be the case for Holgate who showed some early nerves with a sliced clearance that dropped kindly for Cavani, while Marcus Rashford always had his number on a tough night for full-back. AFP
  • Michael Keane, 6 - Started brightly with important interventions to keep Victor Lindelof and Cavani at bay. He was taken out of the game by Rashford’s superb delivery as United went in front, but his clipped ball into the box set up Dominic Calvert-Lewin to make it 3-3. EPA
    Michael Keane, 6 - Started brightly with important interventions to keep Victor Lindelof and Cavani at bay. He was taken out of the game by Rashford’s superb delivery as United went in front, but his clipped ball into the box set up Dominic Calvert-Lewin to make it 3-3. EPA
  • Ben Godfrey, 5 - It took a brave header from the young defender to prevent Cavani’s chipped cross from reaching Fernandes, who caught him in the face for his troubles. Like his teammates he struggled to deal with the energy of Rashford and the menace of Cavani. AFP
    Ben Godfrey, 5 - It took a brave header from the young defender to prevent Cavani’s chipped cross from reaching Fernandes, who caught him in the face for his troubles. Like his teammates he struggled to deal with the energy of Rashford and the menace of Cavani. AFP
  • Lucas Digne, 6 - Failed to stop Rashford’s cross for the opener and struggled with Mason Greenwood's pace in spells, but his teasing cross from the left was instrumental in the build-up to the equaliser, while he clattered the side of the post late on. Reuters
    Lucas Digne, 6 - Failed to stop Rashford’s cross for the opener and struggled with Mason Greenwood's pace in spells, but his teasing cross from the left was instrumental in the build-up to the equaliser, while he clattered the side of the post late on. Reuters
  • Abdoulaye Doucoure, 7 - Kept his side in the game at both ends, first smashing Paul Pogba’s perilous header away to safety with Scott McTominay lurking, before tapping into an empty net after David de Gea could only parry Calvert-Lewin’s strike. Reuters
    Abdoulaye Doucoure, 7 - Kept his side in the game at both ends, first smashing Paul Pogba’s perilous header away to safety with Scott McTominay lurking, before tapping into an empty net after David de Gea could only parry Calvert-Lewin’s strike. Reuters
  • Tom Davies, 5 - The 22-year-old became the latest man to rile Fernandes when he clattered into United’s talisman from behind. He started well, but ultimately couldn’t contain a fired up Fernandes who sold him the wrong way before unleashing a beautiful strike for 2-0. EPA
    Tom Davies, 5 - The 22-year-old became the latest man to rile Fernandes when he clattered into United’s talisman from behind. He started well, but ultimately couldn’t contain a fired up Fernandes who sold him the wrong way before unleashing a beautiful strike for 2-0. EPA
  • Andre Gomes, 6 - Like Davies, it was an impressive start from the Portugal international who snuffed out a string of passes intended for his compatriot Fernandes and Cavani in the early exchanges, but that task became increasingly more difficult. Reuters
    Andre Gomes, 6 - Like Davies, it was an impressive start from the Portugal international who snuffed out a string of passes intended for his compatriot Fernandes and Cavani in the early exchanges, but that task became increasingly more difficult. Reuters
  • James Rodriguez, 6 - Talk about a game of two halves! Once again guilty of fizzling into the background in a carless first half, he started the second superbly and produced a wonderful touch before hammering past De Gea into the bottom corner to level the game. AFP
    James Rodriguez, 6 - Talk about a game of two halves! Once again guilty of fizzling into the background in a carless first half, he started the second superbly and produced a wonderful touch before hammering past De Gea into the bottom corner to level the game. AFP
  • Richarlison, 7 - The Brazilian always looked lively and was constantly a threat when Everton were able to switch the play to the left. Frustratingly his teammates didn’t look to pick him out enough, despite a series of bursting runs in the channel. EPA
    Richarlison, 7 - The Brazilian always looked lively and was constantly a threat when Everton were able to switch the play to the left. Frustratingly his teammates didn’t look to pick him out enough, despite a series of bursting runs in the channel. EPA
  • Dominic Calvert-Lewin, 8 - You just can’t stop him! The forward dragged his side back into the game when his effort from a tight angle was fumbled straight to Abdoulaye Doucoure by De Gea, and he was on-hand again to stab home a dramatic equaliser for his 17th of the season. AFP
    Dominic Calvert-Lewin, 8 - You just can’t stop him! The forward dragged his side back into the game when his effort from a tight angle was fumbled straight to Abdoulaye Doucoure by De Gea, and he was on-hand again to stab home a dramatic equaliser for his 17th of the season. AFP
  • SUB: Gylfi Sigurdsson, 7 - Brought on to replace James Rodriguez just shy of the hour-mark as Carlo Ancelotti searched for an unlikely winner, only for his side to fall behind a couple of minutes later, although he asked a couple of questions with calculated set-pieces. Reuters
    SUB: Gylfi Sigurdsson, 7 - Brought on to replace James Rodriguez just shy of the hour-mark as Carlo Ancelotti searched for an unlikely winner, only for his side to fall behind a couple of minutes later, although he asked a couple of questions with calculated set-pieces. Reuters
  • SUB: Alex Iwobi, NR - Replaced Tom Davies for the final quarter-of-an-hour, but he had little impact and failed to trouble Shaw. EPA
    SUB: Alex Iwobi, NR - Replaced Tom Davies for the final quarter-of-an-hour, but he had little impact and failed to trouble Shaw. EPA
  • SUB: Josh King, NR - The former Red Devil replaced Doucoure as the Toffees made one last attempt to unstick their opponents. He imposed himself well and drew the foul that led to a last-gasp leveller. EPA
    SUB: Josh King, NR - The former Red Devil replaced Doucoure as the Toffees made one last attempt to unstick their opponents. He imposed himself well and drew the foul that led to a last-gasp leveller. EPA

Ole Gunnar Solskjaer knows Manchester United cannot afford slip-up against West Bromwich Albion


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Ole Gunnar Solskjaer knows Manchester United have to get back to winning ways in the Premier League at West Bromwich Albion and kick on heading into a crucial stage of the season.

An impressive festive period saw the Red Devils enter the halfway point of a season top of the standings for the first time since Sir Alex Ferguson retired as champion in 2012/13.

United were top until City thrashed West Brom on January 26, with Solskjaer's men wasting the chance to return to the summit when falling to a shock 2-1 home loss to rock-bottom Sheffield United the following night.

Pep Guardiola's men have kept their foot down since then and now sit five points clear with a game in hand after second-placed United drew with Arsenal and Everton either side of the 9-0 annihilation of nine-man Southampton.

Tuesday's 1-0 extra-time win against West Ham in the FA Cup fifth round provided a welcome shot in the arm but Solskjaer knows they cannot afford any slip ups against Sam Allardyce's Baggies on Sunday.

"Of course it's an important game for us this weekend," the United manager, who saw Leicester City jump into second place on Saturday after their 3-1 win over Liverpool, said.

"It's an important spell. It's time now that every game you tick one off and there's less and less possibility to catch up on points on the teams in front of you.

"That's what we want to do. That's what we're here to do. Sunday's a big one for us in that respect to get back on winning ways.

"The two points dropped against Everton was disappointing when it's the last kick of the game.

"But we bounced back really well in the cup against West Ham. We're through, we're in the quarters and that was a good step in the right direction again, another clean sheet."

Tuesday's win over the Hammers helped shake off the disappointment of Dominic Calvert-Lewin securing Everton a 3-3 league draw with the last kick of the ball last Saturday.

An FA Cup quarter-final trip to Leicester is the reward for United, who are still in with a shot at Premier League glory and start their Europa League campaign this week against Real Sociedad in the last-32.

Asked what he sees as a successful season for United and at which point his success has to be measured in trophies, Solskjaer said: "You always go into every season trying to improve.

"If you improve, that's a step forward. Is it a big enough step forward? We'll have to see at the end.

"If we end up with trophies. We're still in competitions. We lost in the semis of the Carabao Cup [to Man City], we're in the quarters of the FA Cup, we're still in Europe and we're second in the league.

"At the moment it looks like we've improved but we're going into the deciding period of the season so it's now that we have to kick on."

_____________________________________________________________

Manchester United 1 West Ham 0: FA Cup player ratings

  • 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
UAE currency: the story behind the money in your pockets
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The Year Earth Changed

Directed by:Tom Beard

Narrated by: Sir David Attenborough

Stars: 4

MATCH INFO

Red Star Belgrade v Tottenham Hotspur, midnight (Thursday), UAE

Key findings
  • Over a period of seven years, a team of scientists analysed dietary data from 50,000 North American adults.
  • Eating one or two meals a day was associated with a relative decrease in BMI, compared with three meals. Snacks count as a meal. Likewise, participants who ate more than three meals a day experienced an increase in BMI: the more meals a day, the greater the increase. 
  • People who ate breakfast experienced a relative decrease in their BMI compared with “breakfast-skippers”. 
  • Those who turned the eating day on its head to make breakfast the biggest meal of the day, did even better. 
  • But scrapping dinner altogether gave the best results. The study found that the BMI of subjects who had a long overnight fast (of 18 hours or more) decreased when compared even with those who had a medium overnight fast, of between 12 and 17 hours.
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

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

COMPANY%20PROFILE
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MATCH INFO

Delhi Daredevils 174-4 (20 ovs)
Mumbai Indians 163 (19.3 ovs)

Delhi won the match by 11 runs

MATCH INFO

Uefa Champioons League semi-final:

First leg: Liverpool 5 Roma 2

Second leg: Wednesday, May 2, Stadio Olimpico, Rome

TV: BeIN Sports, 10.45pm (UAE)

OPENING FIXTURES

Saturday September 12

Crystal Palace v Southampton

Fulham v Arsenal

Liverpool v Leeds United

Tottenham v Everton

West Brom v Leicester

West Ham  v Newcastle

Monday  September 14

Brighton v Chelsea

Sheffield United v Wolves

To be rescheduled

Burnley v Manchester United

Manchester City v Aston Villa

UAE currency: the story behind the money in your pockets
The specs: 2018 Ducati SuperSport S

Price, base / as tested: Dh74,900 / Dh85,900

Engine: 937cc

Transmission: Six-speed gearbox

Power: 110hp @ 9,000rpm

Torque: 93Nm @ 6,500rpm

Fuel economy, combined: 5.9L / 100km

Results
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Company%20profile
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Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

Gender equality in the workplace still 200 years away

It will take centuries to achieve gender parity in workplaces around the globe, according to a December report from the World Economic Forum.

The WEF study said there had been some improvements in wage equality in 2018 compared to 2017, when the global gender gap widened for the first time in a decade.

But it warned that these were offset by declining representation of women in politics, coupled with greater inequality in their access to health and education.

At current rates, the global gender gap across a range of areas will not close for another 108 years, while it is expected to take 202 years to close the workplace gap, WEF found.

The Geneva-based organisation's annual report tracked disparities between the sexes in 149 countries across four areas: education, health, economic opportunity and political empowerment.

After years of advances in education, health and political representation, women registered setbacks in all three areas this year, WEF said.

Only in the area of economic opportunity did the gender gap narrow somewhat, although there is not much to celebrate, with the global wage gap narrowing to nearly 51 per cent.

And the number of women in leadership roles has risen to 34 per cent globally, WEF said.

At the same time, the report showed there are now proportionately fewer women than men participating in the workforce, suggesting that automation is having a disproportionate impact on jobs traditionally performed by women.

And women are significantly under-represented in growing areas of employment that require science, technology, engineering and mathematics skills, WEF said.

* Agence France Presse

UAE currency: the story behind the money in your pockets
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