• Mat Ryan – 4, Overworked, and messed up for both Bernardo Silva’s goal and Sterling’s third. EPA
    Mat Ryan – 4, Overworked, and messed up for both Bernardo Silva’s goal and Sterling’s third. EPA
  • Martin Montoya – 4, Rather out of his depth. But he was hardly making history in that regard against this City side. EPA
    Martin Montoya – 4, Rather out of his depth. But he was hardly making history in that regard against this City side. EPA
  • Lewis Dunk – 7, Got himself in the way of a Gabriel Jesus shot to save Brighton from dropping two down early on, and repeated the effort a number of times from there on. AP
    Lewis Dunk – 7, Got himself in the way of a Gabriel Jesus shot to save Brighton from dropping two down early on, and repeated the effort a number of times from there on. AP
  • Adam Webster – 5, Raged manfully against the inevitable, but it must have felt like an ambush. AP
    Adam Webster – 5, Raged manfully against the inevitable, but it must have felt like an ambush. AP
  • Bernardo – 6, Lost Jesus at a corner for the second goal, and was chasing shadows for most of the rest of it, too. PA
    Bernardo – 6, Lost Jesus at a corner for the second goal, and was chasing shadows for most of the rest of it, too. PA
  • Yves Bissouma – 6, Did all he could to keep track of the rapidly moving shapes of the City midfield, and made one fine tackle. EPA
    Yves Bissouma – 6, Did all he could to keep track of the rapidly moving shapes of the City midfield, and made one fine tackle. EPA
  • Pascal Gross – 6, Actually used the few touches of the ball he had well, with a couple of incisive through balls. AP
    Pascal Gross – 6, Actually used the few touches of the ball he had well, with a couple of incisive through balls. AP
  • Aaron Mooy – 4, Will have wanted to show his former employers what they missed out on. Which is not much, on this evidence. EPA
    Aaron Mooy – 4, Will have wanted to show his former employers what they missed out on. Which is not much, on this evidence. EPA
  • Davy Propper – 4, Could not get near to the rampant City midfield. His substitution on the hour felt like mercy. PA
    Davy Propper – 4, Could not get near to the rampant City midfield. His substitution on the hour felt like mercy. PA
  • Leandro Trossard – 7, Fairly bright, which was impressive given the few morsels he was given to work with. EPA
    Leandro Trossard – 7, Fairly bright, which was impressive given the few morsels he was given to work with. EPA
  • Aaron Connolly – 5, Socially distant - and then some. Ploughed the loneliest furrow imaginable up front. EPA
    Aaron Connolly – 5, Socially distant - and then some. Ploughed the loneliest furrow imaginable up front. EPA
  • Subs: Tariq Lamptey – 6, Not many of the home players shown more fight than he did in his 31-minute cameo. AP
    Subs: Tariq Lamptey – 6, Not many of the home players shown more fight than he did in his 31-minute cameo. AP
  • Dale Stephens – 5, On for Propper, and fared little better than the Dutchman had managed. Reuters
    Dale Stephens – 5, On for Propper, and fared little better than the Dutchman had managed. Reuters
  • Neal Maupay – 4, Just as isolated as Connolly, whom he replaced, but made even less of the touches he had. AP
    Neal Maupay – 4, Just as isolated as Connolly, whom he replaced, but made even less of the touches he had. AP
  • Alireza Jahanbaksh – 5, It felt like a triumph for Brighton that he briefly kept the ball and did a cross. Not to any great result, of course. EPA
    Alireza Jahanbaksh – 5, It felt like a triumph for Brighton that he briefly kept the ball and did a cross. Not to any great result, of course. EPA
  • Dan Burn – 4, Didn’t look overly excited to come on at 4-0 down, and gave the ball away with his first touch. AP
    Dan Burn – 4, Didn’t look overly excited to come on at 4-0 down, and gave the ball away with his first touch. AP
  • Ederson – 7, Pep Guardiola should really give Ederson 20 minutes in centre midfield in games like this. Stunning range of passing. EPA
    Ederson – 7, Pep Guardiola should really give Ederson 20 minutes in centre midfield in games like this. Stunning range of passing. EPA
  • Kyle Walker – 7, His Road Runner-esque break won the corner that led to the second goal. Other than that, he did what he fancied. AP
    Kyle Walker – 7, His Road Runner-esque break won the corner that led to the second goal. Other than that, he did what he fancied. AP
  • Eric Garcia – 7, Botched a chance for his first Premier League goal at an early corner, but the youngster enjoyed his trip to the South Coast. AP
    Eric Garcia – 7, Botched a chance for his first Premier League goal at an early corner, but the youngster enjoyed his trip to the South Coast. AP
  • Aymeric Laporte – 6, Found Row Z to repel a Brighton attack in the second half. Other than that, he barely broke sweat. AP
    Aymeric Laporte – 6, Found Row Z to repel a Brighton attack in the second half. Other than that, he barely broke sweat. AP
  • Benjamin Mendy – 6, Sometimes profligate when well placed during his many raids down City’s left flank. Getty
    Benjamin Mendy – 6, Sometimes profligate when well placed during his many raids down City’s left flank. Getty
  • Rodri – 8, Gave the ball away. Once. Promptly won it back, and was a picture of composure thereafter. High class. Reuters
    Rodri – 8, Gave the ball away. Once. Promptly won it back, and was a picture of composure thereafter. High class. Reuters
  • Kevin De Bruyne – 8, Imperious. When is he ever not? Some of the Belgian’s passes were bordering on mickey taking. Reuters
    Kevin De Bruyne – 8, Imperious. When is he ever not? Some of the Belgian’s passes were bordering on mickey taking. Reuters
  • Bernardo Silva – 7, Ended a 19-game goal drought as City played Attack v Defence in the second half. AP
    Bernardo Silva – 7, Ended a 19-game goal drought as City played Attack v Defence in the second half. AP
  • Raheem Sterling – 9, Crisp finish brought him his 25th goal of the season with the opener, then two rare headed goals to follow completed his hat-trick. PA
    Raheem Sterling – 9, Crisp finish brought him his 25th goal of the season with the opener, then two rare headed goals to follow completed his hat-trick. PA
  • Gabriel Jesus – 7, Profited from Rodri’s flick on to net from close range for City’s second, and hit the cross bar, too. Getty
    Gabriel Jesus – 7, Profited from Rodri’s flick on to net from close range for City’s second, and hit the cross bar, too. Getty
  • Riyad Mahrez – 7, Seemed to be having a competition with De Bruyne as to who could pick the most exquisite pass. Wasteful in front of goal, though. Getty
    Riyad Mahrez – 7, Seemed to be having a competition with De Bruyne as to who could pick the most exquisite pass. Wasteful in front of goal, though. Getty
  • Subs: John Stones – 6, The appearance fee he got for his late appearance here might be the easiest money anyone has ever earned. Getty
    Subs: John Stones – 6, The appearance fee he got for his late appearance here might be the easiest money anyone has ever earned. Getty
  • Oleksandr Zinchenko – 6, Not exactly tested when he came on for Mendy, but looked up for making a contribution. Getty
    Oleksandr Zinchenko – 6, Not exactly tested when he came on for Mendy, but looked up for making a contribution. Getty
  • David Silva – 7, One sublime pass created a gilt-edged chance for Mahrez, but Silva had to go without an assist as the Algerian botched the chance. AFP
    David Silva – 7, One sublime pass created a gilt-edged chance for Mahrez, but Silva had to go without an assist as the Algerian botched the chance. AFP
  • Fernandinho – 6, Came on for the brilliant Rodri late on, and his only notable contribution was earning a foul. AP
    Fernandinho – 6, Came on for the brilliant Rodri late on, and his only notable contribution was earning a foul. AP
  • Phil Foden – 7, Part of a three-man substitution when he came on for Jesus, and he fitted in seamlessly. AP
    Phil Foden – 7, Part of a three-man substitution when he came on for Jesus, and he fitted in seamlessly. AP

Raheem Sterling 9, Kevin De Bruyne 8; Mat Ryan 4, Aaron Mooy 4: Brighton v Manchester City player ratings


Paul Radley
  • English
  • Arabic

Raheem Sterling hit a hat-trick as Manchester City thrashed Brighton and Hove Albion in Saturday’s late game in the Premier League.

The away side completed their second 5-0 win in a matter of days in an entirely one-sided encounter at the Amex Stadium.

Brighton did not manage one shot on target in the game as Sterling and city made easy work of taking three points.

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The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

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UAE currency: the story behind the money in your pockets

The Book of Collateral Damage

Sinan Antoon

(Yale University Press)

PREMIER LEAGUE FIXTURES

Saturday (UAE kick-off times)

Watford v Leicester City (3.30pm)

Brighton v Arsenal (6pm)

West Ham v Wolves (8.30pm)

Bournemouth v Crystal Palace (10.45pm)

Sunday

Newcastle United v Sheffield United (5pm)

Aston Villa v Chelsea (7.15pm)

Everton v Liverpool (10pm)

Monday

Manchester City v Burnley (11pm)

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Switch%20Foods%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202022%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Edward%20Hamod%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Plant-based%20meat%20production%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2034%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%246.5%20million%3Cbr%3E%3Cstrong%3EFunding%20round%3A%3C%2Fstrong%3E%20Seed%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Based%20in%20US%20and%20across%20Middle%20East%3C%2Fp%3E%0A
FIRST TEST SCORES

England 458
South Africa 361 & 119 (36.4 overs)

England won by 211 runs and lead series 1-0

Player of the match: Moeen Ali (England)

 

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

Europe’s rearming plan
  • Suspend strict budget rules to allow member countries to step up defence spending
  • Create new "instrument" providing €150 billion of loans to member countries for defence investment
  • Use the existing EU budget to direct more funds towards defence-related investment
  • Engage the bloc's European Investment Bank to drop limits on lending to defence firms
  • Create a savings and investments union to help companies access capital
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Kylie Cosmetics @kyliecosmetics

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Michael Kors @michaelkors

NARS @narsissist

Nike @niketraining & @nikewomen

NYX Cosmetics @nyxcosmetics

Oscar de la Renta @oscardelarenta

Ouai Hair @theouai

Outdoor Voices @outdoorvoices

Prada @prada

Revolve @revolve

Uniqlo @uniqlo

Warby Parker @warbyparker

Zara @zara

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 specs: 2018 Maserati Levante S

Price, base / as tested: Dh409,000 / Dh467,000

Engine: 3.0-litre V6

Transmission: Eight-speed automatic

Power: 430hp @ 5,750rpm

Torque: 580Nm @ 4,500rpm

Fuel economy, combined: 10.9L / 100km