Denver head coach John Fox realized that a pro-style offence would not suit his quarterback, Tim Tebow, so he put Tebow into a more familiar option-read similar to what the quarterback had played at the University of Florida.
Denver head coach John Fox realized that a pro-style offence would not suit his quarterback, Tim Tebow, so he put Tebow into a more familiar option-read similar to what the quarterback had played at the University of Florida.
Denver head coach John Fox realized that a pro-style offence would not suit his quarterback, Tim Tebow, so he put Tebow into a more familiar option-read similar to what the quarterback had played at the University of Florida.
Denver head coach John Fox realized that a pro-style offence would not suit his quarterback, Tim Tebow, so he put Tebow into a more familiar option-read similar to what the quarterback had played at t

New offence earns John Fox accolades for the Broncos


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Coaches, as the saying goes, are hired to be fired. In some cases, they are fired to be hired.

The Carolina Panthers' plunge to 2-14 last season doomed John Fox, overriding his good work over the eight previous seasons. Other teams with coaching vacancies circled like vultures to fight over him, and the Broncos won.

With his defensive background, Fox was tasked primarily to revamp the league's worst unit last year. It is vastly improved, especially in crunch time, having allowed six points in the final quarters of the past four games.

His overhaul of an offence blessed - and, at times, cursed - by quarterback Tim Tebow is what elevates Fox above his colleagues.

Fox realised that Tebow was a round peg in the square hole of a pro-style set. The Broncos were 1-4 when the bye week arrived.

The offence was junked, replaced by a college-style read-option.

The Broncos have eclipsed 30 points twice during a 6-1 run that has them in the play-off hunt. Turnovers, the bane of any team, have nearly been eradicated; Tebow has thrown one interception.

"You don't get points for style in this league," Fox said. "Let me tell you something: [Tebow] is really good in this offence."

Sure, Jim Harbaugh's advocates can make a convincing argument that he deserves NFL Coach of the Year with the 49ers (10-2).

But coaches bold and free-thinking enough to rewrite the playbook in midstream are a rare breed. Unless the Broncos swoon over the final month, the award belongs to Fox.

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

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Yuki Means Happiness
Alison Jean Lester
John Murray 

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Scores in brief:

Day 1

New Zealand (1st innings) 153 all out (66.3 overs) - Williamson 63, Nicholls 28, Yasir 3-54, Haris 2-11, Abbas 2-13, Hasan 2-38

Pakistan (1st innings) 59-2 (23 overs)

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Uefa Champions League last 16, second leg
Liverpool (0) v Atletico Madrid (1)
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In Dubai:

Dh200 for littering or spitting in the Dubai Metro

Dh500 for throwing cigarette butts or chewing gum on the floor, or littering from a vehicle. 
Dh1,000 for littering on a beach, spitting in public places, throwing a cigarette butt from a vehicle

In Sharjah and other emirates
Dh500 for littering - including cigarette butts and chewing gum - in public places and beaches in Sharjah
Dh2,000 for littering in Sharjah deserts
Dh500 for littering from a vehicle in Ras Al Khaimah
Dh1,000 for littering from a car in Abu Dhabi
Dh1,000 to Dh100,000 for dumping waste in residential or public areas in Al Ain
Dh10,000 for littering at Ajman's beaches