• ARSENAL RATINGS: Emiliano Martinez - 7: Looked really solid once again between the sticks for Arsenal. Reuters
    ARSENAL RATINGS: Emiliano Martinez - 7: Looked really solid once again between the sticks for Arsenal. Reuters
  • Shkodran Mustafi - 7: Part of an excellent Arsenal defensive display, but had his shaky moments as well. Caught in possession in own box in first half and was lucky to escape without City scoring. Relieved not to give away penalty for challenge on Sterling after break. Limped off with what looked like a serious hamstring injury near the end. Getty
    Shkodran Mustafi - 7: Part of an excellent Arsenal defensive display, but had his shaky moments as well. Caught in possession in own box in first half and was lucky to escape without City scoring. Relieved not to give away penalty for challenge on Sterling after break. Limped off with what looked like a serious hamstring injury near the end. Getty
  • David Luiz - 8: No repeat of the shambolic performance when he last faced City. Great control and pass to put Aubameyang clear in first half. Excellent block to deny Sterling in second half. Won every cross he went for. Reuters
    David Luiz - 8: No repeat of the shambolic performance when he last faced City. Great control and pass to put Aubameyang clear in first half. Excellent block to deny Sterling in second half. Won every cross he went for. Reuters
  • Kieran Tierney - 7: Vital clearance in first few minutes after Sterling had crossed into box. Lovely pass from the left flank to put Aubameyang through for his second. Reuters
    Kieran Tierney - 7: Vital clearance in first few minutes after Sterling had crossed into box. Lovely pass from the left flank to put Aubameyang through for his second. Reuters
  • Hector Bellerin - 7: Almost gifted City a goal with an awful pass into own box that went straight to Jesus in first half. But that was his only blemish in a solid performance. Reuters
    Hector Bellerin - 7: Almost gifted City a goal with an awful pass into own box that went straight to Jesus in first half. But that was his only blemish in a solid performance. Reuters
  • Granit Xhaka - 8: Brilliant performance, particularly in the first half, where he sat in front of the defence and made a number of vital interceptions. Seems to have put his early season problems firmly behind him. Getty
    Granit Xhaka - 8: Brilliant performance, particularly in the first half, where he sat in front of the defence and made a number of vital interceptions. Seems to have put his early season problems firmly behind him. Getty
  • Dani Ceballos - 7: Great effort from the Spaniard to help keep the likes of Silva and De Bruyne relatively quiet. Reuters
    Dani Ceballos - 7: Great effort from the Spaniard to help keep the likes of Silva and De Bruyne relatively quiet. Reuters
  • Ainsley Maitland-Niles - 7: Played in an unfamiliar left wing-back role and the right-footer found it difficult to cross accurately from that side but showed his versatility with decent performance. Reuters
    Ainsley Maitland-Niles - 7: Played in an unfamiliar left wing-back role and the right-footer found it difficult to cross accurately from that side but showed his versatility with decent performance. Reuters
  • Nicolas Pepe - 7: Excellent cross from right to back post for Aubameyang's opening goal and played a part in second. Reuters
    Nicolas Pepe - 7: Excellent cross from right to back post for Aubameyang's opening goal and played a part in second. Reuters
  • Alexandre Lacazette - 6: Had ball in net in the first half but linesman had flagged for offside. PA
    Alexandre Lacazette - 6: Had ball in net in the first half but linesman had flagged for offside. PA
  • Pierre-Emerick Aubameyang - 8: Missed a great chance to open the scoring when he fired straight at Ederson when clean through but made no mistake a few minutes later with superb first-time finish at back post from Pepe's right-wing cross. Showed a great turn of pace and calm finish through Ederson's legs for second goal. Reuters
    Pierre-Emerick Aubameyang - 8: Missed a great chance to open the scoring when he fired straight at Ederson when clean through but made no mistake a few minutes later with superb first-time finish at back post from Pepe's right-wing cross. Showed a great turn of pace and calm finish through Ederson's legs for second goal. Reuters
  • SUBS: Joe Willock - (On for Pepe 72') 6: Slotted straight in without any problems. AP
    SUBS: Joe Willock - (On for Pepe 72') 6: Slotted straight in without any problems. AP
  • Lucas Torreira - (On for Lacazette 78') NA. Reuters
    Lucas Torreira - (On for Lacazette 78') NA. Reuters
  • Rob Holding - (On for Mustafi 87') NA. AP
    Rob Holding - (On for Mustafi 87') NA. AP
  • Sead Kolasinac - (On for Ceballos 88'). NA
    Sead Kolasinac - (On for Ceballos 88'). NA
  • MANCHESTER CITY RATINGS: Ederson - 6: Rare mistake trying to play out from the back that Arsenal failed to capitalise on in first period. Good take on a low cross that was set to present Lacazette with an open goal. Left exposed for both goals. AFP
    MANCHESTER CITY RATINGS: Ederson - 6: Rare mistake trying to play out from the back that Arsenal failed to capitalise on in first period. Good take on a low cross that was set to present Lacazette with an open goal. Left exposed for both goals. AFP
  • Kyle Walker - 6: Lost Aubameyang for opening goal. Reuters
    Kyle Walker - 6: Lost Aubameyang for opening goal. Reuters
  • Benjamin Mendy - 6: Played Aubameyang onside for second goal. Reuters
    Benjamin Mendy - 6: Played Aubameyang onside for second goal. Reuters
  • Aymeric Laporte - 6: A bit shaky at times in first half when his distribution from back varied from fantastic to woeful. Curled one shot inches wide of the post in second half. Reuters
    Aymeric Laporte - 6: A bit shaky at times in first half when his distribution from back varied from fantastic to woeful. Curled one shot inches wide of the post in second half. Reuters
  • Eric Garcia - 6: A lot to ask from a teenager up against a quality Arsenal front three. Reuters
    Eric Garcia - 6: A lot to ask from a teenager up against a quality Arsenal front three. Reuters
  • Ilkay Gundogan - 5: Never got into the game and was taken off with 25 minutes to go. Reuters
    Ilkay Gundogan - 5: Never got into the game and was taken off with 25 minutes to go. Reuters
  • David Silva - 6: Found it hard to pull the strings, for once, in a crowded midfield. EPA
    David Silva - 6: Found it hard to pull the strings, for once, in a crowded midfield. EPA
  • Kevin De Bruyne - 7: Unusually quiet first half when he was closely watched by Arsenal. Lovely ball to set up chance for Sterling just after the break when he came much more into the game. Found the side-netting with 25-yard free-kick. AFP
    Kevin De Bruyne - 7: Unusually quiet first half when he was closely watched by Arsenal. Lovely ball to set up chance for Sterling just after the break when he came much more into the game. Found the side-netting with 25-yard free-kick. AFP
  • Riyad Mahrez - 6: Like the rest of City's attackers, did very little in first half. Had chance 10 minutes into second when he cut in from right right onto his left foot but Martinez saved his low shot at the near post. Getty
    Riyad Mahrez - 6: Like the rest of City's attackers, did very little in first half. Had chance 10 minutes into second when he cut in from right right onto his left foot but Martinez saved his low shot at the near post. Getty
  • Raheem Sterling - 5: Virtually anonymous in first half. Blazed over with his first attempt at start of second, then put a far easier chance wide when presented with opportunity right in front of goal a few minutes later. Felt he should have had a second-half penalty after challenge by Mustafi. EPA
    Raheem Sterling - 5: Virtually anonymous in first half. Blazed over with his first attempt at start of second, then put a far easier chance wide when presented with opportunity right in front of goal a few minutes later. Felt he should have had a second-half penalty after challenge by Mustafi. EPA
  • Gabriel Jesus - 5: Was hardly given a kick by a superb Arsenal backline. Getty
    Gabriel Jesus - 5: Was hardly given a kick by a superb Arsenal backline. Getty
  • SUBS: Phil Foden - (On for Mahrez 66') 6: Will have been disappointed not have started the game. Reuters
    SUBS: Phil Foden - (On for Mahrez 66') 6: Will have been disappointed not have started the game. Reuters
  • Rodri - (On for Gungdogan 63') 6: Made little difference. EPA
    Rodri - (On for Gungdogan 63') 6: Made little difference. EPA
  • Fernandinho - (On for Silva 87'). NA
    Fernandinho - (On for Silva 87'). NA

Pierre-Emerick Aubameyang 8, David Luiz 8; Raheem Sterling 5: Arsenal v Manchester City player ratings


  • English
  • Arabic

Pierre-Emerick Aubameyang hit a brace as Arsenal beat holders Manchester City to reach the FA Cup final.

Pep Guardiola's City were heavy favourites to win this semi-final and reach yet another final – but they squandered both possession and chances as Aubameyang struck in either half to secure a 2-0 win for the Gunners.

Arsenal will now be looking to lift the FA Cup for a 14th time when they face either Chelsea or Manchester United in the final on August 1.

Arsenal had lost their last seven games against City but who better than Guardiola's former assistant to concoct a blueprint to turn the tide?

Arsenal's last victory in this fixture was the FA Cup semi-final meeting in 2017 – but Mikel Arteta's side are now made of sterner stuff.

Arsenal defender David Luiz enjoyed a sweet moment of redemption as his superb display paved the way for victory.

Luiz was lambasted after giving away a goal before being sent off for conceding a penalty in Arsenal's 3-0 defeat at City in their first game following the coronavirus hiatus.

He said:  "It was a great result against one of the best teams in the world. We were humble, we understood the way we had to play and we took the opportunities to score.

"We have to be mature, to understand what level we are in the process."

City manager Pep Guardiola said: "We didn't play good. The only regret is not to lose the game, that can happen, but it is that we did not play the first half like we play the second. We did not play good and on a day when you had to, we did not."

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

The Vile

Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah

Director: Majid Al Ansari

Rating: 4/5

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
Sri Lanka-India Test series schedule
  • 1st Test India won by 304 runs at Galle
  • 2nd Test India won by innings and 53 runs at Colombo
  • 3rd Test August 12-16 at Pallekele
if you go

The flights
Emirates flies to Delhi with fares starting from around Dh760 return, while Etihad fares cost about Dh783 return. From Delhi, there are connecting flights to Lucknow. 
Where to stay
It is advisable to stay in Lucknow and make a day trip to Kannauj. A stay at the Lebua Lucknow hotel, a traditional Lucknowi mansion, is recommended. Prices start from Dh300 per night (excluding taxes). 

Turkish Ladies

Various artists, Sony Music Turkey 

Tips to stay safe during hot weather
  • Stay hydrated: Drink plenty of fluids, especially water. Avoid alcohol and caffeine, which can increase dehydration.
  • Seek cool environments: Use air conditioning, fans, or visit community spaces with climate control.
  • Limit outdoor activities: Avoid strenuous activity during peak heat. If outside, seek shade and wear a wide-brimmed hat.
  • Dress appropriately: Wear lightweight, loose and light-coloured clothing to facilitate heat loss.
  • Check on vulnerable people: Regularly check in on elderly neighbours, young children and those with health conditions.
  • Home adaptations: Use blinds or curtains to block sunlight, avoid using ovens or stoves, and ventilate living spaces during cooler hours.
  • Recognise heat illness: Learn the signs of heat exhaustion and heat stroke (dizziness, confusion, rapid pulse, nausea), and seek medical attention if symptoms occur.
England-South Africa Test series

1st Test England win by 211 runs at Lord's, London

2nd Test South Africa win by 340 runs at Trent Bridge, Nottingham

3rd Test July 27-31 at The Oval, London

4th Test August 4-8 at Old Trafford, Manchester

The%20specs
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UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Dr Afridi's warning signs of digital addiction

Spending an excessive amount of time on the phone.

Neglecting personal, social, or academic responsibilities.

Losing interest in other activities or hobbies that were once enjoyed.

Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.

Experiencing sleep disturbances or changes in sleep patterns.

What are the guidelines?

Under 18 months: Avoid screen time altogether, except for video chatting with family.

Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.

Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.

Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.

Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.

Source: American Paediatric Association

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

The past Palme d'Or winners

2018 Shoplifters, Hirokazu Kore-eda

2017 The Square, Ruben Ostlund

2016 I, Daniel Blake, Ken Loach

2015 DheepanJacques Audiard

2014 Winter Sleep (Kış Uykusu), Nuri Bilge Ceylan

2013 Blue is the Warmest Colour (La Vie d'Adèle: Chapitres 1 et 2), Abdellatif Kechiche, Adele Exarchopoulos and Lea Seydoux

2012 Amour, Michael Haneke

2011 The Tree of LifeTerrence Malick

2010 Uncle Boonmee Who Can Recall His Past Lives (Lung Bunmi Raluek Chat), Apichatpong Weerasethakul

2009 The White Ribbon (Eine deutsche Kindergeschichte), Michael Haneke

2008 The Class (Entre les murs), Laurent Cantet

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

Scoreline

Abu Dhabi Harlequins 17

Jebel Ali Dragons 20

Harlequins Tries: Kinivilliame, Stevenson; Cons: Stevenson 2; Pen: Stevenson

Dragons Tries: Naisau, Fourie; Cons: Love 2; Pens: Love 2

Biog

Age: 50

Known as the UAE’s strongest man

Favourite dish: “Everything and sea food”

Hobbies: Drawing, basketball and poetry

Favourite car: Any classic car

Favourite superhero: The Hulk original

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TECH%20SPECS%3A%20APPLE%20WATCH%20SERIES%208
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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

Auron Mein Kahan Dum Tha

Starring: Ajay Devgn, Tabu, Shantanu Maheshwari, Jimmy Shergill, Saiee Manjrekar

Director: Neeraj Pandey

Rating: 2.5/5