West Ham midfielder Manuel Lanzini scores past Manchester United goalkeeper Dean Henderson in the Carabao Cup match at Old Trafford on Wednesday. AFP
West Ham midfielder Manuel Lanzini scores past Manchester United goalkeeper Dean Henderson in the Carabao Cup match at Old Trafford on Wednesday. AFP
West Ham midfielder Manuel Lanzini scores past Manchester United goalkeeper Dean Henderson in the Carabao Cup match at Old Trafford on Wednesday. AFP
West Ham midfielder Manuel Lanzini scores past Manchester United goalkeeper Dean Henderson in the Carabao Cup match at Old Trafford on Wednesday. AFP

Trophy 'hunt will keep going' says Solskjaer, as Manchester United exit cup


Soraya Ebrahimi
  • English
  • Arabic

Ole Gunnar Solskjaer bemoaned Manchester United's sloppy start and lack of cutting edge as their Carabao Cup hopes were dashed at home to West Ham.

Just three days on from winning a thrilling Premier League clash at the London Stadium, the Red Devils were on the wrong end of the result as the sides resumed battle in Wednesday's third-round clash.

Manuel Lanzini's early goal proved the difference as West Ham won at Old Trafford for the first time since 2007 on a night when the hosts lacked coherency and failed to convert any of their 27 attempts.

Solskjaer made 11 alterations against a Hammers side showing 10 changes, with a fourth-round clash at home to champions Manchester City the reward for former United boss David Moyes and his team.

"Every game is important," Solskjaer said.

"But I think you can see by the team selection that we've always used this competition when I've been here at the club to give minutes for ones who need it because we know it's a very, very long season.

"I've never actually won this tournament, so that hunt will keep going because it's a trophy I'd like to have.

"But we have to make the decisions to have the squad up to speed for the rest of the season and sometimes you have to take risks and make changes and we did.

"Great to see Alex Telles, of course, back on the pitch. He might have needed 10 or 15 minutes to get into the game.

"But we started poorly. We finished maybe the last five minutes too open but we had to go for it.

"Twenty-seven shots shows that everyone gave it a good go. Can't fault the attitude at all.

"I was pleased with the attitude and then a little bit of good fortune could have gone our way, a little bit more quality, and maybe a decision here or there that we don't seem to get at the moment."

Solskjaer says United were denied a "clear penalty" when Mark Noble pulled down Jesse Lingard shortly after Lanzini scored what proved to be the winner.

The Norwegian repeated the need to cut out the slow starts that have been a regular theme during his tenure, with the poacher's instincts of Cristiano Ronaldo and Edinson Cavani sorely missed on Wednesday.

"I don't think it's right to go into individual performances," Solskjaer said when asked about Anthony Martial's ineffective display.

"Antho was the same as the rest of the team. We played some nice football, just we lacked some of that cutting edge and he knows what we want from him. He keeps on working and he'll get his chances."

This season's Carabao Cup will not be providing United with their first silverware since 2017 but West Ham can dream after a performance that impressed their first-team coach Stuart Pearce.

"Obviously we're delighted with the result," he said. "It's a really tough place to come.

"We had to sustain pressure for periods of the game but I think we started the game very well, deservedly got in front and at the end of the game potentially could have two goals and maybe make the evening a little bit more comfortable for us bystanders in the stand.

"We're delighted. We got real togetherness at this football club and the players were fantastic tonight.

"We were really disappointed we didn't get something for the weekend.

"I think on the day we were at least worthy of a point so we're disappointed with that but United are an outstanding team, with a lot of talent within their group.

"We're just aspiring to challenge the likes of United but the way the manager has got this club going and pulling for each other and a real togetherness, from the terraces right the way down, is absolute credit to David, really."

Our legal consultants

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Pakistan v New Zealand Test series

Pakistan: Sarfraz (c), Hafeez, Imam, Azhar, Sohail, Shafiq, Azam, Saad, Yasir, Asif, Abbas, Hassan, Afridi, Ashraf, Hamza

New Zealand: Williamson (c), Blundell, Boult, De Grandhomme, Henry, Latham, Nicholls, Ajaz, Raval, Sodhi, Somerville, Southee, Taylor, Wagner

Umpires: Bruce Oxerford (AUS) and Ian Gould (ENG); TV umpire: Paul Reiffel (AUS); Match referee: David Boon (AUS)

Tickets and schedule: Entry is free for all spectators. Gates open at 9am. Play commences at 10am

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Miss Granny

Director: Joyce Bernal

Starring: Sarah Geronimo, James Reid, Xian Lim, Nova Villa

3/5

(Tagalog with Eng/Ar subtitles)

THE BIO

Bio Box

Role Model: Sheikh Zayed, God bless his soul

Favorite book: Zayed Biography of the leader

Favorite quote: To be or not to be, that is the question, from William Shakespeare's Hamlet

Favorite food: seafood

Favorite place to travel: Lebanon

Favorite movie: Braveheart

THREE
%3Cp%3EDirector%3A%20Nayla%20Al%20Khaja%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Jefferson%20Hall%2C%20Faten%20Ahmed%2C%20Noura%20Alabed%2C%20Saud%20Alzarooni%3C%2Fp%3E%0A%3Cp%3ERating%3A%203.5%2F5%3C%2Fp%3E%0A
FIGHT CARD

Bantamweight Hamza Bougamza (MAR) v Jalal Al Daaja (JOR)

Catchweight 67kg Mohamed El Mesbahi (MAR) v Fouad Mesdari (ALG)

Lighweight Abdullah Mohammed Ali (UAE) v Abdelhak Amhidra (MAR)

Catchweight 73kg Mostafa Ibrahim Radi (PAL) v Yazid Chouchane (ALG)

Middleweight Yousri Belgaroui (TUN) v Badreddine Diani (MAR)

Catchweight 78kg Rashed Dawood (UAE) v Adnan Bushashy (ALG)

Middleweight Sallaheddine Dekhissi (MAR) v Abdel Emam (EGY)

Catchweight 65kg Rachid Hazoume (MAR) v Yanis Ghemmouri (ALG)

Lighweight Mohammed Yahya (UAE) v Azouz Anwar (EGY)

Catchweight 79kg Omar Hussein (PAL) v Souhil Tahiri (ALG)

Middleweight Tarek Suleiman (SYR) v Laid Zerhouni (ALG)

UAE currency: the story behind the money in your pockets
Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 

The Land between Two Rivers: Writing in an Age of Refugees
Tom Sleigh, Graywolf Press

Sole survivors
  • Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
  • George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
  • Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
  • Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EKinetic%207%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202018%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Rick%20Parish%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Clean%20cooking%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%2410%20million%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Self-funded%3C%2Fp%3E%0A
The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

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

UAE v IRELAND

All matches start at 10am, and will be played in Abu Dhabi

1st ODI, Friday, January 8

2nd ODI, Sunday, January 10

3rd ODI, Tuesday, January 12

4th ODI, Thursday, January 14

Company%20Profile
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UAE currency: the story behind the money in your pockets
AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street

The seven points are:

Shakhbout bin Sultan Street

Dhafeer Street

Hadbat Al Ghubainah Street (outbound)

Salama bint Butti Street

Al Dhafra Street

Rabdan Street

Umm Yifina Street exit (inbound)

The Penguin

Starring: Colin Farrell, Cristin Milioti, Rhenzy Feliz

Creator: Lauren LeFranc

Rating: 4/5

If you go…

Emirates launched a new daily service to Mexico City this week, flying via Barcelona from Dh3,995.

Emirati citizens are among 67 nationalities who do not require a visa to Mexico. Entry is granted on arrival for stays of up to 180 days. 

MATCH INFO

Everton v Tottenham, Sunday, 8.30pm (UAE)

Match is live on BeIN Sports

MEYDAN RESULTS

6.30pm Baniyas (PA) Group 2 Dh125,000 (Dirt) 1,400m

Winner ES Ajeeb, Sam Hitchcock (jockey), Ibrahim Aseel (trainer).          

7.05pm Maiden (TB) Dh165,000 (D) 1,200m

Winner  Galaxy Road, Antonio Fresu, Musabah Al Muhairi.

7.40pm Maiden (TB) Dh165,000 (D) 1,400m

Winner  Al Modayar, Fernando Jara, Ali Rashid Al Raihe.

8.15pm Handicap (TB) Dh170,000 (D) 1,900m

Winner  Gundogdu, Xavier Ziani, Salem bin Ghadayer.

8.50pm Rated Conditions (TB) Dh240,000 (D) 1,600m

Winner George Villiers, Tadhg O’Shea, Satish Seemar.

9.25pm Handicap (TB) Dh175,000 (D)1,200m

Winner  Lady Parma, Connor Beasley, Satish Seemar

10pm Handicap (TB) Dh165,000 (D) 1,400m

Winner Zaajer, Fernando Jara, Ali Rashid Al Raihe

Updated: September 23, 2021, 12:12 AM