Alan Pardew, the Newcastle United manager, believes qualifying for the Champions League this season would eclipse even Sir Bobby Robson's feat of a decade ago.
Robson dragged the Magpies from 11th place at the end of the 2000/01 campaign into fourth place 12 months later and, subsequently into the second group stage of the competition.
That proved to be the last time that Newcastle played in the Champions League group stages.
However, with five games remaining this time around, Pardew's team are level on points with fourth-placed Tottenham.
"With all due respect to Sir Bobby Robson, he had some fantastic players and players who were Premier League icons," Pardew said. "We have got a lot of new players who are making a little niche for themselves.
"It's a different kind of scenario. I am not underestimating that achievement but if we get in there, it would be astonishing."
Newcastle host Stoke City on Saturday, and Tony Pulis, the visitors' manager, says he has no regrets about not signing Demba Ba, who had been set to join Stoke from the German side Hoffenheim in January 2011, but failed his medical.
Ba subsequently secured a transfer to West Ham later that month and while he could not prevent the Hammers from being relegated, the Senegal forward made quite an impression, scoring seven goals in 12 Premier League appearances.
A move to Newcastle followed in the summer and Ba has continued to demonstrate his potency by netting 16 times - including a hat-trick in a 3-1 win at Stoke in October - for his new side.
"We have a medical team here who made a decision and they are fantastic," Pulis said. "They don't need any backing up. They thought there was a problem there - fine, we'll get on with it."
Of Ba and Papiss Cisse, who has 10 goals in nine games for Newcastle, Pulis said: "Both of them have done brilliantly, and good luck to them.
"I don't wish them any harm at all - except for when we play against them."
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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
Tips for job-seekers
- Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
- Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.
David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
