• ASTON VILLA RATINGS: Pepe Reina - 6: Good save down low in the first half from a Greenwood drive and blocked well with his leg to deny Rashford late on. No chance with goals and was let down by poor defending in front of him. AFP
    ASTON VILLA RATINGS: Pepe Reina - 6: Good save down low in the first half from a Greenwood drive and blocked well with his leg to deny Rashford late on. No chance with goals and was let down by poor defending in front of him. AFP
  • Ezri Konsa 6: Swung over a couple of beautiful crosses from the right in the first half, one of which Grealish should have done better with a volley. Can feel hard done by with the penalty after Fernandes made the most of an innocuous challenge. AFP
    Ezri Konsa 6: Swung over a couple of beautiful crosses from the right in the first half, one of which Grealish should have done better with a volley. Can feel hard done by with the penalty after Fernandes made the most of an innocuous challenge. AFP
  • Kortney Hause 7: Stuck to his task well up against an in-form United attack. AFP
    Kortney Hause 7: Stuck to his task well up against an in-form United attack. AFP
  • Tyrone Mings - 5: Got to do better with United's second goal when he should have closed down Greenwood instead of allowing him a free shot at goal. A key moment in the match. AFP
    Tyrone Mings - 5: Got to do better with United's second goal when he should have closed down Greenwood instead of allowing him a free shot at goal. A key moment in the match. AFP
  • Neil Taylor - 6: Left-back worked his heart out, one fantastic last-ditch tackle to deny Martial in second half. AFP
    Neil Taylor - 6: Left-back worked his heart out, one fantastic last-ditch tackle to deny Martial in second half. AFP
  • Douglas Luiz - 6: Usually Villa's most consistent player, confidence seemed to drain out of the midfielder once United went two-up. Unusually slack with his passing. Looked tired. Getty
    Douglas Luiz - 6: Usually Villa's most consistent player, confidence seemed to drain out of the midfielder once United went two-up. Unusually slack with his passing. Looked tired. Getty
  • John McGinn - 6: Scottish midfielder tried to make things happen but his passing radar veered between spot on and well off target. AFP
    John McGinn - 6: Scottish midfielder tried to make things happen but his passing radar veered between spot on and well off target. AFP
  • Anwar El Ghazi - 6: Some moments in the first half but disappeared the longer the game wore on. AFP
    Anwar El Ghazi - 6: Some moments in the first half but disappeared the longer the game wore on. AFP
  • Trezeguet - 6: Unlucky in first half when the Egyptian stole the ball off Pogba before clipping a side-foot shot onto the base of the post. EPA
    Trezeguet - 6: Unlucky in first half when the Egyptian stole the ball off Pogba before clipping a side-foot shot onto the base of the post. EPA
  • Jack Grealish - 4: The player linked with a big-money move to United flattered to deceive for Villa. Plenty of running but was constantly playing too deep or two wide to hurt United. Had chance to open the scoring in first half but could only volley first-time shot over the bar. A poor lack of urgency to close down Pogba for the Frenchman's goal. Getty
    Jack Grealish - 4: The player linked with a big-money move to United flattered to deceive for Villa. Plenty of running but was constantly playing too deep or two wide to hurt United. Had chance to open the scoring in first half but could only volley first-time shot over the bar. A poor lack of urgency to close down Pogba for the Frenchman's goal. Getty
  • Mbwana Samatta - 4: No suggestion that he is the answer to Villa's lack of goals. The Tanzanian never looked like scoring and failed to hold the ball up which is a big problem when you're a lone striker. No surprise he was hooked before the hour mark. AP
    Mbwana Samatta - 4: No suggestion that he is the answer to Villa's lack of goals. The Tanzanian never looked like scoring and failed to hold the ball up which is a big problem when you're a lone striker. No surprise he was hooked before the hour mark. AP
  • SUBS: Conor Hourihane - (On for El Ghazi 58') 6: Had Villa's only real chance of the second half by his shot was deflected for a corner by WIlliams. Getty
    SUBS: Conor Hourihane - (On for El Ghazi 58') 6: Had Villa's only real chance of the second half by his shot was deflected for a corner by WIlliams. Getty
  • Keinan Davis - (On for Samatta 59') 5: Villa were non-existent as an attacking threat in the second half and Davis was given little or no support. EPA
    Keinan Davis - (On for Samatta 59') 5: Villa were non-existent as an attacking threat in the second half and Davis was given little or no support. EPA
  • Marvelous Nakamba (On for McGinn 59') 6: No real impact but United were in total control by the time he came on. Reuters
    Marvelous Nakamba (On for McGinn 59') 6: No real impact but United were in total control by the time he came on. Reuters
  • MANCHESTER UNITED RATINGS: David de Gea - 7: No real mistakes and a clean sheet. EPA
    MANCHESTER UNITED RATINGS: David de Gea - 7: No real mistakes and a clean sheet. EPA
  • Aaron Wan-Bissaka 6: Shaky start at back post. Yellow card for needless challenge on Samatta who was moving away from goal. Gets so far forward, which is exactly what his manager wants. Reuters
    Aaron Wan-Bissaka 6: Shaky start at back post. Yellow card for needless challenge on Samatta who was moving away from goal. Gets so far forward, which is exactly what his manager wants. Reuters
  • Victor Lindelof - 7: Held position well which meant Trezeguet’s early shot had to come from distance. PA
    Victor Lindelof - 7: Held position well which meant Trezeguet’s early shot had to come from distance. PA
  • Harry Maguire - 7: Fine under pressure with Villa’s high early press. Miscue to Samatta give Villa a rare opening. AFP
    Harry Maguire - 7: Fine under pressure with Villa’s high early press. Miscue to Samatta give Villa a rare opening. AFP
  • Luke Shaw - 7: Started last 17 games in all competitions. Not always steady but wonderful cross for Fernandes’ header before half time. AP
    Luke Shaw - 7: Started last 17 games in all competitions. Not always steady but wonderful cross for Fernandes’ header before half time. AP
  • Nemanja Matic - 7: Aged 31, wears 31, happy with his new 31 year contract. Played deep, booked for clipping Jack Grealish’s 3.1cms shin pads. As busy as traffic on the nearby M6. Getty
    Nemanja Matic - 7: Aged 31, wears 31, happy with his new 31 year contract. Played deep, booked for clipping Jack Grealish’s 3.1cms shin pads. As busy as traffic on the nearby M6. Getty
  • Paul Pogba - 8: Beautiful cross-field pass for Rashford showed his incredible range of passing. Plus a lovely curled low shot for United’s third – and his first of the season. More touches than any player on the pitch. AFP
    Paul Pogba - 8: Beautiful cross-field pass for Rashford showed his incredible range of passing. Plus a lovely curled low shot for United’s third – and his first of the season. More touches than any player on the pitch. AFP
  • Bruno Fernandes - 8: Won and converted the controversial penalty with a Zidane-style turn for United’s opening goal. Four penalties in his eight MUFC goals. Headed over just before half time and a couple of poor balls. AFP
    Bruno Fernandes - 8: Won and converted the controversial penalty with a Zidane-style turn for United’s opening goal. Four penalties in his eight MUFC goals. Headed over just before half time and a couple of poor balls. AFP
  • Marcus Rashford - 7: Brilliant start to second half with a Cruyff turn to set up Wan Bissaka. Whipped a fine corner too, but quiet in first half and still not quite on it. AFP
    Marcus Rashford - 7: Brilliant start to second half with a Cruyff turn to set up Wan Bissaka. Whipped a fine corner too, but quiet in first half and still not quite on it. AFP
  • Mason Greenwood - 8: Bringer of joy amid the pain on planet Earth. The most exciting teenager in football right now.gh. AFP
    Mason Greenwood - 8: Bringer of joy amid the pain on planet Earth. The most exciting teenager in football right now.gh. AFP
  • Anthony Martial - 8: Beautiful early touches and runs to be United’s main early threat. Won ball off Mings to set up United’s second. Smashed underside of cross bar in second half. Only second to Fernandes as United’s best player in this run.. AFP
    Anthony Martial - 8: Beautiful early touches and runs to be United’s main early threat. Won ball off Mings to set up United’s second. Smashed underside of cross bar in second half. Only second to Fernandes as United’s best player in this run.. AFP
  • SUBS: Brandon Williams - (On for Wan-Bissaka 66') 6: Brought plenty of energy. Getty
    SUBS: Brandon Williams - (On for Wan-Bissaka 66') 6: Brought plenty of energy. Getty
  • Scott McTominay - (On for Matic 66') 6: Same as Fred. Comes on to hold the fort in the second wave and holds it well. Reuters
    Scott McTominay - (On for Matic 66') 6: Same as Fred. Comes on to hold the fort in the second wave and holds it well. Reuters
  • Fred - (On for Fernandes 71') 6: Would rather be starting, but he’s fine in an important supporting role and pulled off a bit of trickery. Getty
    Fred - (On for Fernandes 71') 6: Would rather be starting, but he’s fine in an important supporting role and pulled off a bit of trickery. Getty
  • Daniel James - (On for Greenwood 79'): NA: Energetic. Reuters
    Daniel James - (On for Greenwood 79'): NA: Energetic. Reuters
  • Odion Ighalo (On for Martial 79') NA: Graft. PA
    Odion Ighalo (On for Martial 79') NA: Graft. PA

Tottenham, Villa fume as VAR fails in all three Premier League matches on Thursday


  • English
  • Arabic

The Premier League have said that incorrect penalty decisions were made by the video assistant referee in all three matches on Thursday, according to the BBC.

Manchester United were given a helping hand by VAR in their 3-0 win at Aston Villa, while Tottenham suffered at the hands of technology during their 0-0 draw at Bournemouth.

Against Villa, United midfielder Bruno Fernandes spun into Ezri Konsa before tumbling in the area despite little evidence of a foul by the Villa defender.

The penalty stood after a VAR review and Fernandes scored his eighth goal since joining from Sporting Lisbon in January.

There was more VAR controversy at Dean Court, with Tottenham in danger of missing out on European competition for the first time since the 2009/10.

Jose Mourinho's team were left frustrated as Josh King's push on Harry Kane in the penalty area went unpunished despite a VAR review in the first half.

Also, the Premier League confirmed Southampton should not have had a penalty against Everton, the BBC reported.

James Ward-Prowse seemed to fall into the standing Andre Gomes, although he missed the penalty.

"It all changed on the penalty decision. Fernandes' first touch is on the ball, his second touch is on Konsa's shin," a frustrated Villa manager Dean Smith said.

"I can understand [referee] Jon [Moss] getting it wrong but if that goes to VAR I don't know what they are looking at. It's a disgraceful decision."

United boss Ole Gunnar Solskjaer disagreed: "I think it's a penalty. The boy sticks out his leg, Fernandes does a fantastic 'Zidane turn' and he lands on him."

________________

Bournemouth v Tottenham ratings

  • BOURNEMOUTH RATINGS: Aaron Ramsdale - 6: A quiet night as Spurs failed to muster a shot on target. AFP
    BOURNEMOUTH RATINGS: Aaron Ramsdale - 6: A quiet night as Spurs failed to muster a shot on target. AFP
  • Adam Smith - 7: Typified Bournemouth's battling spirit. Carried off on a stretcher with a head injury in the second period. EPA
    Adam Smith - 7: Typified Bournemouth's battling spirit. Carried off on a stretcher with a head injury in the second period. EPA
  • Nathan Ake - 7: If the ball came anywhere near the Bournemouth area it was swiftly dealt with by Bournemouth's commanding captain. EPA
    Nathan Ake - 7: If the ball came anywhere near the Bournemouth area it was swiftly dealt with by Bournemouth's commanding captain. EPA
  • Lloyd Kelly - 7: Didn't give Harry Kane a look in. EPA
    Lloyd Kelly - 7: Didn't give Harry Kane a look in. EPA
  • Diego Rico - 7: Never in danger defensively and looked to bolster his side's attacks. AFP
    Diego Rico - 7: Never in danger defensively and looked to bolster his side's attacks. AFP
  • Dan Gosling - 7: Provided protection for his back four and made a crucial tackle on Moura as he was about to pull the trigger. AFP
    Dan Gosling - 7: Provided protection for his back four and made a crucial tackle on Moura as he was about to pull the trigger. AFP
  • Jefferson Lerma - 6: Combative performance from the no-nonsense midfielder. AFP
    Jefferson Lerma - 6: Combative performance from the no-nonsense midfielder. AFP
  • Junior Stanislas - 7: Showed some excellent control and always looking to get Bournemouth on the front foot. AFP
    Junior Stanislas - 7: Showed some excellent control and always looking to get Bournemouth on the front foot. AFP
  • David Brooks - 6: Welsh winger didn't have much joy against his compatriot Davies. Subbed in the second half. AFP
    David Brooks - 6: Welsh winger didn't have much joy against his compatriot Davies. Subbed in the second half. AFP
  • Joshua King - 6: Nearly gave away a penalty for a clumsy challenge on Kane and then handled Callum Wilson's goal eventually ruled out by VAR. Reuters
    Joshua King - 6: Nearly gave away a penalty for a clumsy challenge on Kane and then handled Callum Wilson's goal eventually ruled out by VAR. Reuters
  • Callum Wilson - 8: Muscular display from the frontman who was cruelly denied a late winner by VAR. EPA
    Callum Wilson - 8: Muscular display from the frontman who was cruelly denied a late winner by VAR. EPA
  • SUBS: Jack Stacey (on for Smith, 63') - 6: Acquitted himself well after replacing the injured Smith. AFP
    SUBS: Jack Stacey (on for Smith, 63') - 6: Acquitted himself well after replacing the injured Smith. AFP
  • Harry Wilson (on for Brooks, 66') - 6: Spurned Bournemouth's best chance of three points deep into injury time. Reuters
    Harry Wilson (on for Brooks, 66') - 6: Spurned Bournemouth's best chance of three points deep into injury time. Reuters
  • TOTTENHAM RATINGS: Hugo Lloris - 7: Pulled off a superb save at the death to keep a second clean sheet in succession. AFP
    TOTTENHAM RATINGS: Hugo Lloris - 7: Pulled off a superb save at the death to keep a second clean sheet in succession. AFP
  • Serge Aurier - 7: Ivorian saw plenty of the ball but his delivery often disappointed. EPA
    Serge Aurier - 7: Ivorian saw plenty of the ball but his delivery often disappointed. EPA
  • Toby Alderweireld - 7: Stood up well to the physicality and movement of King and Wilson. EPA
    Toby Alderweireld - 7: Stood up well to the physicality and movement of King and Wilson. EPA
  • Jan Vertonghen - 6: First start since the restart and looked rusty. Reuters
    Jan Vertonghen - 6: First start since the restart and looked rusty. Reuters
  • Ben Davies - 7: The Welshman let nothing and no one get past him and was involved in the aerial challenge that left Smith requiring lengthy treatment. Reuters
    Ben Davies - 7: The Welshman let nothing and no one get past him and was involved in the aerial challenge that left Smith requiring lengthy treatment. Reuters
  • Moussa Sissoko - 6: Frenchman lacked his usual drive. EPA
    Moussa Sissoko - 6: Frenchman lacked his usual drive. EPA
  • Harry Winks - 5: Another vanilla display from the England international. EPA
    Harry Winks - 5: Another vanilla display from the England international. EPA
  • Giovani Lo Celso - 4: Struggled after an early knock and was replaced at half time. EPA
    Giovani Lo Celso - 4: Struggled after an early knock and was replaced at half time. EPA
  • Erik Lamela - 6: The Argentine has been at Spurs seven years now but still struggles to stamp his mark on matches. EPA
    Erik Lamela - 6: The Argentine has been at Spurs seven years now but still struggles to stamp his mark on matches. EPA
  • Steven Bergwijn - 5: The Dutchman has impressed since his January move but this was definitely a game to forget. Was hooked at half time. AFP
    Steven Bergwijn - 5: The Dutchman has impressed since his January move but this was definitely a game to forget. Was hooked at half time. AFP
  • Harry Kane - 5: Was his side's best defender with four clearances in his own area. Didn't touch the ball in Bournemouth's until the 77th minute and looked like he was treading treacle in a foot race against Kelly. EPA
    Harry Kane - 5: Was his side's best defender with four clearances in his own area. Didn't touch the ball in Bournemouth's until the 77th minute and looked like he was treading treacle in a foot race against Kelly. EPA
  • SUBS: Tanguy Ndombele (on for Lo Celso, 45') - 6: Looked to drive Spurs forward but his final ball was lacking. Reuters
    SUBS: Tanguy Ndombele (on for Lo Celso, 45') - 6: Looked to drive Spurs forward but his final ball was lacking. Reuters
  • Son Heung-min (on for Bergwijn, 45') - 5: The South Korean never got up to speed. Reuters
    Son Heung-min (on for Bergwijn, 45') - 5: The South Korean never got up to speed. Reuters
  • Gedson Fernandes (on for Aurier, 90+1') - NA. AFP
    Gedson Fernandes (on for Aurier, 90+1') - NA. AFP

________________

A week after Tottenham were the victims of a VAR decision in their defeat at Sheffield United, Mourinho felt they were the victims of another bad mistake.

"The same referee who did the VAR decision against Sheffield United, Michael Oliver. Opinions matter, it's not only mine. Everybody knows that's a penalty and when I say everybody, I mean everybody," Mourinho said.

"Normally at minute five we would be winning 1-0 against a team in trouble, I think the game would be completely different.

"The game had the most important moment. You know when, you know who. Like Sheffield, the man of the match was not one of the players."

The%20specs
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The specs

Price: From Dh529,000

Engine: 5-litre V8

Transmission: Eight-speed auto

Power: 520hp

Torque: 625Nm

Fuel economy, combined: 12.8L/100km

The years Ramadan fell in May

1987

1954

1921

1888

RESULT

Esperance de Tunis 1 Guadalajara 1 
(Esperance won 6-5 on penalties)
Esperance: Belaili 38’
Guadalajara: Sandoval 5’

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

In numbers: PKK’s money network in Europe

Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010

Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille

Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm

Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year

Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”

Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013 

States of Passion by Nihad Sirees,
Pushkin Press

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FROM%20THE%20ASHES
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Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

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%20SPECS
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