Phil Foden, left, and Mason Greenwood were sent home from England's training camp in Iceland last month for breaching Covid-19 protocols. Reuters
Phil Foden, left, and Mason Greenwood were sent home from England's training camp in Iceland last month for breaching Covid-19 protocols. Reuters
Phil Foden, left, and Mason Greenwood were sent home from England's training camp in Iceland last month for breaching Covid-19 protocols. Reuters
Phil Foden, left, and Mason Greenwood were sent home from England's training camp in Iceland last month for breaching Covid-19 protocols. Reuters

Phil Foden and Mason Greenwood left out by England but Harry Maguire returns to squad


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ENGLAND SQUAD

Goalkeepers Henderson, Pickford, Pope.

Defenders Alexander-Arnold, Chilwell, Coady, Dier, Gomez, Keane, Maguire, Maitland-Niles, Mings, Saka, Trippier, Walker.

Midfielders Henderson, Mount, Phillips, Rice, Ward-Prowse, Winks.

Forwards Abraham, Barnes, Calvert-Lewin, Grealish, Ings, Kane, Rashford, Sancho, Sterling.

England have dropped Phil Foden and Mason Greenwood for their friendly with Wales and Nations League matches against Belgium and Denmark this month.

Manager Gareth Southgate has named Harry Maguire in his 30-man squad.

Manchester City midfielder Foden and Manchester United forward Greenwood made their senior England debuts against Iceland before being fined by local police and sent home for breaching Covid-19 regulations.

Both players had issued apologies in the aftermath of the incident but Southgate had said they would have to regain his trust before they can be considered for selection.

Southgate added that Foden and Greenwood would be back in contention come his next squad.

He said: "We have to send a message to all our players in our teams at every age level that that sort of thing isn't how we do things with England.

"Then we've got to rehabilitate these two boys. Young people will make mistakes. These lads have suffered enough now.

"I think they need this period of reflection but that gives them the opportunity to get back on their feet with their clubs, enjoy their football again.

"I can speak to them after this camp and it will be just be about their form then."

Maguire returns after he was withdrawn for the Nations League matches against Iceland and Denmark following his arrest and trial in Greece during the close season.

A Greek court found Maguire guilty of repeated bodily harm, attempted bribery, violence against public employees and insult following an incident on the island of Mykonos.

The 27-year-old was handed a suspended prison sentence of 21 months and 10 days but the United captain has been granted a full retrial after appealing the convictions.

He has since played in United's two opening Premier League games, as well as the Carabao Cup win at Luton.

Southgate's England play Wales on October 8, before two more home games against top-ranked Belgium on October 11 and Denmark on Octtober 14.

There were first call-ups for Everton striker Dominic Calvert-Lewin, who has scored eight goals in the opening five games of the season, as well as Leicester's Harvey Barnes and Bukayo Saka of Arsenal.

Southgate believes that in-form Calvert-Lewin has made the key improvement vital to any striker's game – scoring goals

“He’s been in the pathway through the U21s, had a good season last season," said Southgate.

“A lot of Dominic’s game I’ve liked for a long time, what he’s adding now is the goals that haven’t always been there and in the last 18 months or so he has really improved in that area.

“He’s been a big part of Everton’s starting the season as well as they have and I’m very pleased to be able to call him up for the first time.”

The Everton striker expressed his pride at receiving his first call-up. "I'm a very, very proud man to get this first England call," Calvert-Lewin told Everton's club website.

"I just phoned my mum and my dad, and my mum burst into tears. It's something we've spoken about since I was a young boy. To get here now and get the call-up is a dream come true. I'm very happy."

________________________________________________

England player ratings for goalless draw with Denmark

  • ENGLAND RATINGS: Jordan Pickford - 7: Not hugely troubled. One decent stop at his near post from a fierce Kasper Dolberg drive. Shots at his goal generally flew high or wide. Will have been relieved to see Christian Eriksen blaze over with superb second-half chance.Getty
    ENGLAND RATINGS: Jordan Pickford - 7: Not hugely troubled. One decent stop at his near post from a fierce Kasper Dolberg drive. Shots at his goal generally flew high or wide. Will have been relieved to see Christian Eriksen blaze over with superb second-half chance.Getty
  • Trent Alexander-Arnold - 6: Right wing-back was England's best attacking option in the first half, which isn't saying much. Found a bit of space and produced a couple of decent crosses. The new PFA Young Player of the Year tired as the match wore on. PA
    Trent Alexander-Arnold - 6: Right wing-back was England's best attacking option in the first half, which isn't saying much. Found a bit of space and produced a couple of decent crosses. The new PFA Young Player of the Year tired as the match wore on. PA
  • Joe Gomez - 7: Solid from the Liverpool player and did well alongside debutant Coady. Getty
    Joe Gomez - 7: Solid from the Liverpool player and did well alongside debutant Coady. Getty
  • Conor Coady - 8: Wolves defender certainly not short of confidence on his debut. Vocal, some decent balls out of defence. One excellent challenge to win ball then backheel to a teammate in first half. Good performance. PA
    Conor Coady - 8: Wolves defender certainly not short of confidence on his debut. Vocal, some decent balls out of defence. One excellent challenge to win ball then backheel to a teammate in first half. Good performance. PA
  • Eric Dier - 5: Troubled a few times in first half. First, turned inside out by Dolberg who drove over the bar. Then former Spurs teammate Eriksen skipped past him all too easily before supplying Dolberg with another chance. Reuters
    Eric Dier - 5: Troubled a few times in first half. First, turned inside out by Dolberg who drove over the bar. Then former Spurs teammate Eriksen skipped past him all too easily before supplying Dolberg with another chance. Reuters
  • Kieran Trippier - 5: A right footer playing at left-wing back. And it showed. Too often looking backwards rather than forwards with the pass. One decent cross to set up Kane chance in second half. Getty
    Kieran Trippier - 5: A right footer playing at left-wing back. And it showed. Too often looking backwards rather than forwards with the pass. One decent cross to set up Kane chance in second half. Getty
  • Kalvin Phillips - 5: Used to playing as lone deep-lying midfielder for Leeds, struggled alongside Rice. Barcelona attacker Martin Braithwaite skipped past him very easily before firing in shot in opening half. Showed good persistence and decent pass to send Kane on second-half run. Replaced with 15 minutes to go. Getty
    Kalvin Phillips - 5: Used to playing as lone deep-lying midfielder for Leeds, struggled alongside Rice. Barcelona attacker Martin Braithwaite skipped past him very easily before firing in shot in opening half. Showed good persistence and decent pass to send Kane on second-half run. Replaced with 15 minutes to go. Getty
  • Declan Rice - 5: Having two defensively-minded players in centre-midfield hindered England and they lacked creativity having Rice and Phillips together. AFP
    Declan Rice - 5: Having two defensively-minded players in centre-midfield hindered England and they lacked creativity having Rice and Phillips together. AFP
  • Jadon Sancho - 4: No hint of his sparkling Borussia Dortmund form here. Made no impact, like the rest of his teammates, and was hooked before the hour mark. Reuters
    Jadon Sancho - 4: No hint of his sparkling Borussia Dortmund form here. Made no impact, like the rest of his teammates, and was hooked before the hour mark. Reuters
  • Raheem Sterling - 6: Always lively, trying to make things happen. Certainly looked more likely to do so than most of his teammates. Forced comfortable save from Kasper Schmeichel with his first shot on goal after 70 minutes. PA
    Raheem Sterling - 6: Always lively, trying to make things happen. Certainly looked more likely to do so than most of his teammates. Forced comfortable save from Kasper Schmeichel with his first shot on goal after 70 minutes. PA
  • Harry Kane - 6: Barely touched the ball in the first half when England offered no attacking threat due to their ponderous midfield. Fired first chance early in second half straight at Schmeichel but was well offside anyway. Second opportunity blocked by teammate Sterling. Third chance he headed Trippier cross just over. Unlucky to see fourth and final shot cleared off line. Getty
    Harry Kane - 6: Barely touched the ball in the first half when England offered no attacking threat due to their ponderous midfield. Fired first chance early in second half straight at Schmeichel but was well offside anyway. Second opportunity blocked by teammate Sterling. Third chance he headed Trippier cross just over. Unlucky to see fourth and final shot cleared off line. Getty
  • SUBS; Mason Mount - (On for Sancho 60') 6: Chelsea player at least offered a bit more drive from midfield. Reuters
    SUBS; Mason Mount - (On for Sancho 60') 6: Chelsea player at least offered a bit more drive from midfield. Reuters
  • Jack Grealish - (on for Phillips 76') 6: As soon as he came on, showed he wasn't afraid to try and beat his man. Should have been on earlier. Getty
    Jack Grealish - (on for Phillips 76') 6: As soon as he came on, showed he wasn't afraid to try and beat his man. Should have been on earlier. Getty
  • Ainsley Maitland-Niles - (On for Alexander-Arnold 87') NA: Another to make his debut. Albeit for a few minutes. PA
    Ainsley Maitland-Niles - (On for Alexander-Arnold 87') NA: Another to make his debut. Albeit for a few minutes. PA
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

It's up to you to go green

Nils El Accad, chief executive and owner of Organic Foods and Café, says going green is about “lifestyle and attitude” rather than a “money change”; people need to plan ahead to fill water bottles in advance and take their own bags to the supermarket, he says.

“People always want someone else to do the work; it doesn’t work like that,” he adds. “The first step: you have to consciously make that decision and change.”

When he gets a takeaway, says Mr El Accad, he takes his own glass jars instead of accepting disposable aluminium containers, paper napkins and plastic tubs, cutlery and bags from restaurants.

He also plants his own crops and herbs at home and at the Sheikh Zayed store, from basil and rosemary to beans, squashes and papayas. “If you’re going to water anything, better it be tomatoes and cucumbers, something edible, than grass,” he says.

“All this throwaway plastic - cups, bottles, forks - has to go first,” says Mr El Accad, who has banned all disposable straws, whether plastic or even paper, from the café chain.

One of the latest changes he has implemented at his stores is to offer refills of liquid laundry detergent, to save plastic. The two brands Organic Foods stocks, Organic Larder and Sonnett, are both “triple-certified - you could eat the product”.  

The Organic Larder detergent will soon be delivered in 200-litre metal oil drums before being decanted into 20-litre containers in-store.

Customers can refill their bottles at least 30 times before they start to degrade, he says. Organic Larder costs Dh35.75 for one litre and Dh62 for 2.75 litres and refills will cost 15 to 20 per cent less, Mr El Accad says.

But while there are savings to be had, going green tends to come with upfront costs and extra work and planning. Are we ready to refill bottles rather than throw them away? “You have to change,” says Mr El Accad. “I can only make it available.”

Results
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THE DRAFT

The final phase of player recruitment for the T10 League has taken place, with UAE and Indian players being drafted to each of the eight teams.

Bengal Tigers
UAE players: Chirag Suri, Mohammed Usman
Indian: Zaheer Khan

Karachians
UAE players: Ahmed Raza, Ghulam Shabber
Indian: Pravin Tambe

Kerala Kings
UAE players: Mohammed Naveed, Abdul Shakoor
Indian: RS Sodhi

Maratha Arabians
UAE players: Zahoor Khan, Amir Hayat
Indian: S Badrinath

Northern Warriors
UAE players: Imran Haider, Rahul Bhatia
Indian: Amitoze Singh

Pakhtoons
UAE players: Hafiz Kaleem, Sheer Walli
Indian: RP Singh

Punjabi Legends
UAE players: Shaiman Anwar, Sandy Singh
Indian: Praveen Kumar

Rajputs
UAE players: Rohan Mustafa, Ashfaq Ahmed
Indian: Munaf Patel

The Case For Trump

By Victor Davis Hanson
 

23-man shortlist for next six Hall of Fame inductees

Tony Adams, David Beckham, Dennis Bergkamp, Sol Campbell, Eric Cantona, Andrew Cole, Ashley Cole, Didier Drogba, Les Ferdinand, Rio Ferdinand, Robbie Fowler, Steven Gerrard, Roy Keane, Frank Lampard, Matt Le Tissier, Michael Owen, Peter Schmeichel, Paul Scholes, John Terry, Robin van Persie, Nemanja Vidic, Patrick Viera, Ian Wright.

THE DETAILS

Director: Milan Jhaveri
Producer: Emmay Entertainment and T-Series
Cast: John Abraham, Manoj Bajpayee
Rating: 2/5

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

The Freedom Artist

By Ben Okri (Head of Zeus)

Turning%20waste%20into%20fuel
%3Cp%3EAverage%20amount%20of%20biofuel%20produced%20at%20DIC%20factory%20every%20month%3A%20%3Cstrong%3EApproximately%20106%2C000%20litres%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EAmount%20of%20biofuel%20produced%20from%201%20litre%20of%20used%20cooking%20oil%3A%20%3Cstrong%3E920ml%20(92%25)%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3ETime%20required%20for%20one%20full%20cycle%20of%20production%20from%20used%20cooking%20oil%20to%20biofuel%3A%20%3Cstrong%3EOne%20day%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EEnergy%20requirements%20for%20one%20cycle%20of%20production%20from%201%2C000%20litres%20of%20used%20cooking%20oil%3A%3Cbr%3E%3Cstrong%3E%E2%96%AA%20Electricity%20-%201.1904%20units%3Cbr%3E%E2%96%AA%20Water-%2031%20litres%3Cbr%3E%E2%96%AA%20Diesel%20%E2%80%93%2026.275%20litres%3C%2Fstrong%3E%3C%2Fp%3E%0A
Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

WIDE%20VIEW
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UAE%20SQUAD
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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 White Lotus: Season three

Creator: Mike White

Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell

Rating: 4.5/5

ENGLAND SQUAD

Goalkeepers Henderson, Pickford, Pope.

Defenders Alexander-Arnold, Chilwell, Coady, Dier, Gomez, Keane, Maguire, Maitland-Niles, Mings, Saka, Trippier, Walker.

Midfielders Henderson, Mount, Phillips, Rice, Ward-Prowse, Winks.

Forwards Abraham, Barnes, Calvert-Lewin, Grealish, Ings, Kane, Rashford, Sancho, Sterling.