LONDON // One new face, one returning face, one unfamiliar face.
That was the makeup of Arsenal’s midfield for their FA Cup fourth round clash with Burnley at the Emirates Stadium on Saturday, with Mohamed Elneny making his debut, Francis Coquelin back from injury and Alex Iwobi handed only a third start of his senior career.
It was a trio that showed signs of promise — both individually and collectively — as the holders picked up a deserved 2-1 victory to progress to the fifth round for the sixth successive season.
With Iwobi and Alex Oxlade-Chamberlain both capable of playing centrally and wide, it was unclear how Arsenal would line up when the team was announced before kick-off.
Mikel Arteta had spoken of the need for the versatile Iwobi to nail down one position in the build-up to the game, with manager Arsene Wenger opting to field him through the middle against Sean Dyche’s high-flying Championship team.
It was a decision that paid off. The 19 year old, socks rolled down to his ankles akin to George Best, was impressive for the duration of his 71 minutes on the pitch, displaying a level of confidence and maturity beyond his years.
Read more: Greg Lea on how Arsenal X-factor Alexis Sanchez keeps them poised for a title push
Iwobi, tidy with the ball and diligent without it, always made himself available to receive possession and generally looked forward when he had it.
It was a very fluid setup in the middle of the park, with Iwobi starting in the No 10 position but often dropping deeper to pick up the ball before driving forward and linking midfield and attack.
There were times when Iwobi and Elneny appeared alongside each other, with Coquelin sitting in front of the back four, and other times when the latter duo formed a double pivot at the base of the midfield.
Elneny, a £7 million (Dh36.6m) acquisition from FC Basel who arrived at the club earlier this month, has been spoken of as a potential alternative to Coquelin, but on this evidence he would perhaps be better utilised alongside the Frenchman.
While the Egypt international was disciplined in his positioning when he needed to be, he also showed ambition in breaking forward when the opportunity presented itself.
Elneny took five shots in total, testing Burnley goalkeeper Tom Heaton on two occasions, and made numerous late runs into the penalty area to try to get on the end of crosses and cutbacks.
His energy and stamina suggested he could excel as a box-to-box midfielder, with Wenger full of praise for his new signing in his post-match press conference.
FA Cup round-up: Sanchez fires Arsenal into fifth round; Man City's Iheanacho torments Aston Villa
“I thought he started cautiously, played a bit secure,” Wenger said. “But he became more adventurous and took some shots at goal.
“His work rate was exceptional [and] his intelligence, mobility and technical level were good.”
Wenger was also pleased with Coquelin’s availability once more after an assured performance from the Frenchman in his first outing since November.
“He looked quite comfortable, with no problems,” the Arsenal manager said.
Only Burnley duo David Jones and Tendayi Darikwa made more tackles than Coquelin, who won possession back for his team more often than any Arsenal player other than Laurent Koscielny.
His return to full fitness is as big a boost to Wenger’s side in a defensive sense as the recovery of Alexis Sanchez is in an attacking one.
Providing he steers clear of injury, Coquelin is certain to be a first-choice pick for the remainder of the season.
It will be interesting, though, to see how much playing time Iwobi and Elneny are afforded in the next few months as Arsenal target success on three fronts.
Iwobi’s age means his appearances are likely to be restricted to the FA Cup, but Elneny could force his way into the starting line-up in the Premier League and Uefa Champions League.
After two months of injury problems, it is a far more pleasant selection headache for Wenger to have.
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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
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UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
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