Best loner: Suarez
Star strikers have always loved it when their manager constructs the starting XI exclusively to service their personal needs.
The ego boost alone guarantees extra effort and extra goals. Brendon Rodgers has taken the idea to extremes at Liverpool by either selling or excluding any established attackers other than Luis Suarez.
Granted, it means the Uruguayan can never have a day off, but he still appears to be loving it at the moment.
The storied striker struck for his fifth Premier League game in a row when he netted twice against Wigan Athletic on Saturday.
His legend on the Kop is becoming cemented. While Kenny Dalglish was known as the "master craftsman" during his stellar playing career at Anfield, Rodgers termed Suarez the "master marksman" after his effort against the Latics.
Worst Wenger-vision: AVB
The sight lines at the Arsenal stadium - whether it be Highbury or the Emirates - have always suffered a bad press.
For the duration of his 16-year spell in charge of the club, Arsene Wenger has rarely seen everything that has gone on. He is always stuck behind a pillar whenever any bad stuff happens. Wenger-vision, they call it.
Said pillar must have been relocated to a position just in front of the away team's technical area, on the evidence of Andre Villas-Boas's musings after the North London derby.
"We were in control from the first minute to the last minute," the Tottenham Hotspur manager said.
Really? Arsenal strolled to a second successive 5-2 win in the fixture against 10 men. The home team must be wishing they can be outplayed like that every week.
Best header: Pilkington
In the good old days, mid-November was the time when pitches became mudbaths, prompting teams to dispense with the best-laid plans of summer to pass the ball, and just boot it into the box instead.
It is probably why the British game was known for producing the target-man No 9, who scored more goals with his head than he did his feet.
These days knowledge imported from sunny southern Europe says you are better off without a No 9 at all. Teams prefer this newfangled passing thing, where they end up walking the ball into the net.
Despite pitches being good enough to host carpet bowls nowadays, Saturday proved there are still few finer sights in the game than a nice bullet header.
Per Mertesacker got Arsenal back on level terms with Spurs with a vintage effort at Emirates Stadium. That was bettered later in the day, though, when Anthony Pilkington craned his neck to score the decisive goal for Norwich City against Manchester United.
Worst prospects: Hughes
Talking of the good old days, whatever happened to the dreaded vote of confidence? When an executive board full of suits told the manager they had every faith in what he was doing, just down the hall the accounts department were drawing up the severance package.
Proper old school, that. Now the concept has morphed into the dreaded tweet of confidence.
"Won't be happening. For the one millionth time. Stability," Tony Fernandes, the Queens Park Rangers chairman, tweeted last week when cyberspace implored him to dismiss Mark Hughes.
Then fast forward to the weekend, when QPR were soundly beaten at home by Southampton in "El Sackico". It was bleak.
"Let me tell you fans come first," Fernandes responded via the social network. "Everyone including me let the fans down. Many of us need a hard look at themselves. QPR has amazing fans. They deserve better."
Meaning Hughes may be advised to get his coat.
Best role reversal: Cattermole
If you read red card and Lee Cattermole in the same sentence the fiery Sunderland captain is normally the one who trudged off the pitch for an early shower.
Not so yesterday, as Fulham's Brede Hangeland had a moment of madness and was dismissed after 30 minutes. This was Fulham's first red card since May 2011 - 51 games ago - and they went on lose their second home game of the season.
Cattermole did not completely disappoint as he managed to get booked just before full time.
pradley@thenational.ae
Follow us
@SprtNationalUAE
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 to keep your car cool
- Place a sun reflector in your windshield when not driving
- Park in shaded or covered areas
- Add tint to windows
- Wrap your car to change the exterior colour
- Pick light interiors - choose colours such as beige and cream for seats and dashboard furniture
- Avoid leather interiors as these absorb more heat
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
FIXTURES (all times UAE)
Sunday
Brescia v Lazio (3.30pm)
SPAL v Verona (6pm)
Genoa v Sassuolo (9pm)
AS Roma v Torino (11.45pm)
Monday
Bologna v Fiorentina (3.30pm)
AC Milan v Sampdoria (6pm)
Juventus v Cagliari (6pm)
Atalanta v Parma (6pm)
Lecce v Udinese (9pm)
Napoli v Inter Milan (11.45pm)
FINAL RESULT
Sharjah Wanderers 20 Dubai Tigers 25 (After extra-time)
Wanderers
Tries: Gormley, Penalty
cons: Flaherty
Pens: Flaherty 2
Tigers
Tries: O’Donnell, Gibbons, Kelly
Cons: Caldwell 2
Pens: Caldwell, Cross
Ziina users can donate to relief efforts in Beirut
Ziina users will be able to use the app to help relief efforts in Beirut, which has been left reeling after an August blast caused an estimated $15 billion in damage and left thousands homeless. Ziina has partnered with the United Nations High Commissioner for Refugees to raise money for the Lebanese capital, co-founder Faisal Toukan says. “As of October 1, the UNHCR has the first certified badge on Ziina and is automatically part of user's top friends' list during this campaign. Users can now donate any amount to the Beirut relief with two clicks. The money raised will go towards rebuilding houses for the families that were impacted by the explosion.”
