Leeds' Scott Donald warns his team to be wary of Wigan.
Leeds' Scott Donald warns his team to be wary of Wigan.
Leeds' Scott Donald warns his team to be wary of Wigan.
Leeds' Scott Donald warns his team to be wary of Wigan.

Sport

Alert Leeds wary of wounded Wigan

Scott Donald warns Leeds teammates to beware of a Wigan side with revenge on their minds in the English Super League.

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Scott Donald has warned his Leeds teammates to beware of a Wigan side with revenge on their minds when they clash at Headingley tonight in the English Super League. The Rhinos sent Wigan, the league leaders, crashing out of the Challenge Cup earlier in the season with a gutsy 12-10 win and Donald, the former Manly winger, believes they will still be hurting.

Michael Maguire, the Wigan coach, will miss the clash as he is still in Australia on compassionate leave. Assistant Shaun Wane, who oversaw the 46-0 destruction of Hull last Friday, again taking charge. But Donald, who scored 48 tries in the NRL with the Sea Eagles, insists Leeds must up their game after limping past struggling Salford 31-22 last weekend to move into the top four for the first time this season.

"We know Wigan are going to be smarting after what happened at our place in the Challenge Cup and we are going to have to be ready for that," said Donald. "They performed really well against Hull and are a top team so it's going to be extremely tough for us. We are going to have to improve a lot on Sunday's performance if we are to beat them again. It's really important that we are in the top four as there aren't many games until the end of the season now. We just have to keep working on our game and, looking back at last week, there's a lot still to be done."

In the NRL, the Canterbury Bulldogs host a South Sydney Rabbitohs team today featuring a man who ran riot against them in the last meeting between the two sides. Sam Burgess, the British forward who moved to Australia from Super League side Bradford in 2009, has excelled in the NRL and scored two tries in the Rabbitohs 38-16 defeat of the Bulldogs in April while generally terrorising their defence with his speed and strength.

The Bulldogs have lost 12 times this season, but that defeat was one of the few times they have been rolled over. Burgess played loose forward in that match, but is likely to be moved back to prop for the game today. The Rabbitohs are eighth in the NRL table. A victory over the 13th-placed Bulldogs would enhance their chances of making the end-of-season play-offs, which the top eight teams qualify for.

Elsewhere, the Penrith Panthers, in second, host third-from-bottom North Queensland Cowboys. * Agencies

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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