Frank Fielding, Blackburn Rovers' England Under 21 goalkeeper, has agreed to join Derby County for an initial £250,000 (Dh1.5 million).
The 23-year-old has spent two separate spells on loan from parent club Blackburn this season, and will formally complete his transfer next month.
Fielding, who was called into Fabio Capello's full England squad for an August friendly with Hungary, is training with Derby although loan regulations prevent him from playing for the remainder of their Championship campaign. His fee will rise to £400,000 dependent on appearances.
Meanwhile, Leeds United have approached Republic of Ireland goalkeeper Keiren Westwood about joining the club on a summer Bosman transfer. The 26-year-old has been the first choice at Coventry City throughout his three seasons at the Championship club, winning seven caps for his national team.
Westwood is also being monitored by Newcastle United and Glasgow Celtic, who are due to return their on-loan No 1 Fraser Forster to St James' Park at the end of this season. His Coventry contract expires in May.
Leeds are also considering a move for Everton's Scotland B international Iain Turner, who will become a free agent at the same time.
Premier League promotion contenders Swansea City and Nottingham Forest have inquired about signing Ashley Westwood, the Crewe midfielder. The League Two club's financial concerns are such that they are willing to consider a fee of £250,000 for the 21-year-old, who has also attracted the interest of Leicester City.
Arsene Wenger admits he will strengthen the Arsenal squad "where it needs" this summer in what is set to be one of the key decisions of his tenure.
While Wenger is unlikely to raid his £40m kitty for just one top signing this summer, it is highly probably a couple of more mature players will be brought in to help the current generation win that illusive trophy.
"We have the quality, that is for sure. We have to strengthen the squad where it needs and make the right decision on that front. It [transfers] is always in my mind every day," Wenger told Arsenal TV Online.
"The team have had an outstanding attitude and will not be rewarded because of small things, but small things cost you.
"It is frustrating because the team has produced the efforts.
"We have to be realistic that it [the title] is very unlikely now, but we have to finish as well as we can."
sports@thenational.ae
The bio
His favourite book - 1984 by George Orwell
His favourite quote - 'If you think education is expensive, try ignorance' by Derek Bok, Former President of Harvard
Favourite place to travel to - Peloponnese, Southern Greece
Favourite movie - The Last Emperor
Favourite personality from history - Alexander the Great
Role Model - My father, Yiannis Davos
Company Profile
Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million
SRI LANKA SQUAD
Upul Tharanga (captain), Dinesh Chandimal, Niroshan Dickwella
Lahiru Thirimanne, Kusal Mendis, Milinda Siriwardana
Chamara Kapugedara, Thisara Perera, Seekuge Prasanna
Nuwan Pradeep, Suranga Lakmal, Dushmantha Chameera
Vishwa Fernando, Akila Dananjaya, Jeffrey Vandersay
Company profile
Name: Tharb
Started: December 2016
Founder: Eisa Alsubousi
Based: Abu Dhabi
Sector: Luxury leather goods
Initial investment: Dh150,000 from personal savings
COMPANY%20PROFILE
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The Sheikh Zayed Future Energy Prize
This year’s winners of the US$4 million Sheikh Zayed Future Energy Prize will be recognised and rewarded in Abu Dhabi on January 15 as part of Abu Dhabi Sustainable Week, which runs in the capital from January 13 to 20.
From solutions to life-changing technologies, the aim is to discover innovative breakthroughs to create a new and sustainable energy future.
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
The Gandhi Murder
- 71 - Years since the death of MK Gandhi, also christened India's Father of the Nation
- 34 - Nationalities featured in the film The Gandhi Murder
- 7 - million dollars, the film's budget
