Think of the modern-day Bolton Wanderers and one figure towers above all others. More than four years after his departure, Bolton remain the club that Sam Allardyce rebuilt.
Perhaps the most statistically minded manager in English football used the numbers to justify his pragmatic approach, so it is the safest of assumptions that he would shudder at the factual evidence of his former club's problems.
Bolton have taken three points from a possible 36, conceding 21 goals in six successive league defeats and made their worst start to a season for 109 years. In Sunday's 5-1 thrashing at home by Chelsea, they were 4-0 down after 27 minutes; three weeks earlier they were three goals adrift of Manchester United at the same stage. Some fans have scarcely arrived when others are heading for the exits.
What the figures do not illustrate is the difficulties Bolton have faced. Of those six setbacks, five came against Manchester City, Liverpool, United, Arsenal and now Chelsea. The odd game out, Norwich City's visit to the Reebok Stadium, became a must-win. Abject again in the first half, Bolton lost it.
Injuries have had a debilitating effect, too. Chung-yong Lee and Stuart Holden, the most important figures in the midfield, are long-term absentees. Full-backs Sam Ricketts and Tyrone Mears are yet to feature this season.
Yet absentees do not excuse a dire defensive record. Bolton's failings are both systemic and individual.
At left-back, Paul Robinson endures a harrowing afternoon on a weekly basis. His immediate opponent, whether David Silva, Nani, Elliott Bennett or Daniel Sturridge, seems to excel. His lack of pace is all too apparent, as is the absence of any protection from the left winger, Martin Petrov. Chelsea's first attack, placing a pass behind Robinson, hinted at a pre-planned tactic. It led to the opening goal.
Sturridge headed it in from a corner, another familiar tale. Both Norwich goals came from badly defended dead-ball situations.
With goalkeeping errors, whether Jussi Jaaskelainen's against City or Adam Bogdan's in the Chelsea game, another constant and an inability to track midfield runners, such as the predatory Frank Lampard, there is no one-stop solution.
Nevertheless, David Wheater, rather than Zat Knight, ought to be granted the chance to partner Gary Cahill in the centre of the defence. The unfortunate Robinson, all too obviously a weak link, should be put out of his misery, and switching Petrov, whose creativity means he must play, to the right would give the replacement left-back more help.
The signs are that Coyle's attacking ethos is already being subjected to a rethink. The Scot was wedded to 4-4-2, the predictability of his tactics enabling Norwich's Paul Lambert to outmanoeuvre him two weeks ago, but attempted to deploy a fifth midfielder against both Arsenal and Chelsea.
Allardyce understood the principles behind a policy of safety in numbers. Coyle's more progressive brand of football can entail trying to outplay more talented teams, a risky policy that has started to backfire. The sole bonus of Bolton's demanding start is that now they encounter sides of similar ability.
If the Premier League is officially a 38-game season, its lesser lights could be forgiven for deeming it a 26-game campaign, the matches with the sides outside the top six offering the greater chance of procuring points. By that rationale, Bolton, with 24 such encounters remaining, have games in hand on their relegation rivals.
That is only beneficial if points are procured, which requires cleverer tactics, clean sheets and a commitment to winning ugly if necessary.
Idealism and excitement may have characterised Coyle's first 15 months in charge, but now reality has bitten Bolton. If the hard-headed Allardyce left his handbook behind, they should take a few tips from it.
Swansea's impressive defence continues
Four games, four clean sheets: Swansea City's start at the Liberty Stadium is remarkable. While Brendan Rodgers's side have rightly received plaudits for their passing football, their defensive record on their own turf offers the best chance of survival.
It is all the more admirable as the promoted club find themselves short of specialist defenders.
Then again, the Swans' ability to keep hold of the ball - and they were in possession for 59 per cent of the time in Sunday's win over Stoke City - might serve as their best form of defence.
Agbonlahor back to his best
A change in management has long been an effective way of reviving players' careers. The latest beneficiary is Gabriel Agbonlahor. The Aston Villa forward seemed to become an afterthought during Gerard Houllier's time in charge, when the Frenchman first set about revitalising Emile Heskey and then paid a club record £18 million (Dh102.5m) fee for Darren Bent.
Under Alex McLeish, however, Agbonlahor has already scored more league goals this term than he did in the entirety of last season. After losing his way, the 24 year old is starting to realise his potential.
A season of struggle ahead for Wigan
Wigan Athletic entered the last international break unbeaten. They go into the current one with a 100 per cent record in the intervening period, having lost each of their four league games since the last hiatus, including Saturday's setback against Villa.
As their first three games were against the promoted teams and the last four against established Premier League outfits, it suggests a season of struggle where the relegation six-pointers will take on huge importance for Roberto Martinez's side.
sports@thenational.ae
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BMW M5 specs
Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor
Power: 727hp
Torque: 1,000Nm
Transmission: 8-speed auto
Fuel consumption: 10.6L/100km
On sale: Now
Price: From Dh650,000
CHATGPT%20ENTERPRISE%20FEATURES
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Match info
Costa Rica 0
Serbia 1
Kolarov (56')
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
Cricket World Cup League 2
UAE results
Lost to Oman by eight runs
Beat Namibia by three wickets
Lost to Oman by 12 runs
Beat Namibia by 43 runs
UAE fixtures
Free admission. All fixtures broadcast live on icc.tv
Tuesday March 15, v PNG at Sharjah Cricket Stadium
Friday March 18, v Nepal at Dubai International Stadium
Saturday March 19, v PNG at Dubai International Stadium
Monday March 21, v Nepal at Dubai International Stadium
Marathon results
Men:
1. Titus Ekiru(KEN) 2:06:13
2. Alphonce Simbu(TAN) 2:07:50
3. Reuben Kipyego(KEN) 2:08:25
4. Abel Kirui(KEN) 2:08:46
5. Felix Kemutai(KEN) 2:10:48
Women:
1. Judith Korir(KEN) 2:22:30
2. Eunice Chumba(BHR) 2:26:01
3. Immaculate Chemutai(UGA) 2:28:30
4. Abebech Bekele(ETH) 2:29:43
5. Aleksandra Morozova(RUS) 2:33:01
Indoor cricket in a nutshell
Indoor Cricket World Cup - Sep 16-20, Insportz, Dubai
16 Indoor cricket matches are 16 overs per side
8 There are eight players per team
9 There have been nine Indoor Cricket World Cups for men. Australia have won every one.
5 Five runs are deducted from the score when a wickets falls
4 Batsmen bat in pairs, facing four overs per partnership
Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.
Zones
A Front net, behind the striker and wicketkeeper: 0 runs
B Side nets, between the striker and halfway down the pitch: 1 run
C Side nets between halfway and the bowlers end: 2 runs
D Back net: 4 runs on the bounce, 6 runs on the full
The Bloomberg Billionaire Index in full
1 Jeff Bezos $140 billion
2 Bill Gates $98.3 billion
3 Bernard Arnault $83.1 billion
4 Warren Buffett $83 billion
5 Amancio Ortega $67.9 billion
6 Mark Zuckerberg $67.3 billion
7 Larry Page $56.8 billion
8 Larry Ellison $56.1 billion
9 Sergey Brin $55.2 billion
10 Carlos Slim $55.2 billion
The specs: 2017 Porsche 718 Cayman
Price, base / as tested Dh222,500 / Dh296,870
Engine 2.0L, flat four-cylinder
Transmission Seven-speed PDK
Power 300hp @ 6,500rpm
Torque 380hp @ 1,950rpm
Fuel economy, combined 6.9L / 100km
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Building boom turning to bust as Turkey's economy slows
Deep in a provincial region of northwestern Turkey, it looks like a mirage - hundreds of luxury houses built in neat rows, their pointed towers somewhere between French chateau and Disney castle.
Meant to provide luxurious accommodations for foreign buyers, the houses are however standing empty in what is anything but a fairytale for their investors.
The ambitious development has been hit by regional turmoil as well as the slump in the Turkish construction industry - a key sector - as the country's economy heads towards what could be a hard landing in an intensifying downturn.
After a long period of solid growth, Turkey's economy contracted 1.1 per cent in the third quarter, and many economists expect it will enter into recession this year.
The country has been hit by high inflation and a currency crisis in August. The lira lost 28 per cent of its value against the dollar in 2018 and markets are still unconvinced by the readiness of the government under President Recep Tayyip Erdogan to tackle underlying economic issues.
The villas close to the town centre of Mudurnu in the Bolu region are intended to resemble European architecture and are part of the Sarot Group's Burj Al Babas project.
But the development of 732 villas and a shopping centre - which began in 2014 - is now in limbo as Sarot Group has sought bankruptcy protection.
It is one of hundreds of Turkish companies that have done so as they seek cover from creditors and to restructure their debts.
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
Empty Words
By Mario Levrero
(Coffee House Press)
War 2
Director: Ayan Mukerji
Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana
Rating: 2/5
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Company profile
Company name: Suraasa
Started: 2018
Founders: Rishabh Khanna, Ankit Khanna and Sahil Makker
Based: India, UAE and the UK
Industry: EdTech
Initial investment: More than $200,000 in seed funding
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
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The UAE's journey to space
Racecard
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Sreesanth's India bowling career
Tests 27, Wickets 87, Average 37.59, Best 5-40
ODIs 53, Wickets 75, Average 33.44, Best 6-55
T20Is 10, Wickets 7, Average 41.14, Best 2-12
Stage 5 results
1 Tadej Pogacar (SLO) UAE Team Emirates 3:48:53
2 Alexey Lutsenko (KAZ) Astana Pro Team -
3 Adam Yates (GBR) Mitchelton-Scott -
4 David Gaudu (FRA) Groupama-FDJ 0:00:04
5 Ilnur Zakarin (RUS) CCC Team 0:00:07
General Classification:
1 Adam Yates (GBR) Mitchelton-Scott 20:35:04
2 Tadej Pogacar (SlO) UAE Team Emirates 0:01:01
3 Alexey Lutsenko (KAZ) Astana Pro Team 0:01:33
4 David Gaudu (FRA) Groupama-FDJ 0:01:48
5 Rafał Majka (POL) Bora-Hansgrohe 0:02:11