Sport

Delfouneso opens his Villa account to keep them in Europe hunt

The 2-1 victory at Portsmouth puts Aston Villa into sixth place and what is likely to earn them a Europa League spot next season.

Paul Hirst at Fratton Park

April 19, 2010

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  • Arabic

PORTSMOUTH // Nathan Delfouneso came off the bench to score the winner, his first Aston Villa goal, against relegated Portsmouth yesterday. The victory put Villa into sixth place and what is likely to earn them a Europa League spot next season. Avram Grant, the Portsmouth manager, handed the 18-year-old academy defender Leonard Sowah his first start for the club and his side put in the kind of performance that belied their position at the foot of the table.

Fratton Park went into uproar in the ninth minute when Anth-ony Vanden Borre raced down the right, out-muscled Stephen Warnock, and laid the ball off to Michael Brown who carefully placed it past Brad Friedel to put Pompey 1-0 up. David James then reacted well to deny John Carew, the Villa striker, from five yards but the Norwegian beat the England keeper minutes later to draw Villa level. Marc Wilson's attempt to play Carew offside from Warnock's through-ball failed and the Villa striker raced through before cutting back across the defender to beat James. Carew could have made it 2-1 just before the break, but James pulled off a brilliant penalty save to deny Aston Villa the lead.

Papa Bouba Diop pulled Carew down in the box, but James pushed out a powerful spot kick. Stiliyan Petrov though he should have had a penalty, too, midway through the second half, when he took the ball into the Portsmouth area, rounded James and tumbled over. Television replays showed that the Bulgarian had left his leg dragging behind him an attempt to entice a foul and Lee Probert, the referee, was unmoved.

With 10 minutes left, Martin O'Neill brought on the 19-year-old Delfouneso for Gabriel Agbonlahor and the youngster had an almost immediate impact. James Milner crossed from the left, Emile Heskey, another substitute, flicked the ball on, and Delfouneso prodded the ball home. * PA Sport

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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

The Brutalist

Director: Brady Corbet

Stars: Adrien Brody, Felicity Jones, Guy Pearce, Joe Alwyn

Rating: 3.5/5

What can you do?

Document everything immediately; including dates, times, locations and witnesses

Seek professional advice from a legal expert

You can report an incident to HR or an immediate supervisor

You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline

In criminal cases, you can contact the police for additional support

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