Spain’s friendly against England at Wembley on Tuesday presents an ideal opportunity to measure the team’s progress under new manager Julen Lopetegui, midfielder Sergio Busquets has said.
Lopetegui was appointed in July following the retirement of Vicente del Bosque, who stood down after Spain followed up a group-stage exit at the 2014 World Cup with elimination in the last 16 at Euro 2016.
Lopetegui has won four and drawn one of his five games to date and Busquets has said the match against England, who are also rebuilding under Gareth Southgate, will show how far Spain have come.
“England are a great side full of top players,” the Barcelona midfielder, 28, said.
“Like ourselves a little bit recently, they’ve not done so well in tournaments, whether it be the World Cup or the Euros.
• Spain v England: Gareth Southgate, a shoe-in as England manager, faces balancing act for Spain friendly
“But it still makes it a big game tomorrow night, both for individuals within the Spanish set-up and as a team.
“We’re a new group, with lots of new faces and youngsters who’ve joined the group recently and we’ve not played too many games with the manager.
“It’s a great opportunity to fight against a top side and continue to progress as a team.”
Busquets was handed his first Spain call-up for a friendly game against England in February 2009 and is due to win his 94th cap on Tuesday.
He was a member of the teams that triumphed at the 2010 World Cup and Euro 2012, but with a new side taking shape under Lopetegui, he said there is no need to dwell on past achievements.
“I’m one of the players who played a lot with Vicente. Obviously things went well, looking back, but I don’t think it does any good in football to look backwards,” Busquets said.
“You need to look forwards all the time. Obviously there were a lot of things that worked positively under the previous manager, but it’s not about concentrating on what’s changed or what hasn’t changed.
“It’s all about being united, being together as a group with the management and the coaching staff, and concentrating on the very, very important game tomorrow night that we’re looking to win.”
Like Southgate, Lopetegui is a former manager of the national under-21 team who was promoted to the senior role despite a relative lack of top-flight experience at club level.
Southgate, too, is undefeated, although he is yet to be officially confirmed as England’s permanent manager, having taken over on an emergency basis following the departure of Sam Allardyce.
England are still to capture the imagination on Southgate’s watch, having beaten Malta 2-0 and Scotland 3-0 and drawn 0-0 in Slovenia, but Lopetegui believes they are showing signs of progress.
“I think England are improving,” Lopetegui said.
“They show different skills in the offensive phase and I think they are trying to work on the offensive phase.”
Lopetegui will be without senior players Sergio Ramos, Gerard Pique, Jordi Alba, Andres Iniesta and Diego Costa due to injury against England.
Sergi Roberto, Cesar Azpilicueta, Isco, Nolito, Juan Mata and Jose Callejon could all start, while Manchester United midfielder Ander Herrera is in line to make a belated senior debut aged 27.
Manchester City playmaker David Silva trained apart from the rest of the squad on Monday, casting some doubt over his participation in the game.
sports@thenational.ae
Follow us on Twitter @NatSportUAE
Like us on Facebook at facebook.com/TheNationalSport
Apple%20Mac%20through%20the%20years
%3Cp%3E1984%20-%20Apple%20unveiled%20the%20Macintosh%20on%20January%2024%3Cbr%3E1985%20-%20Steve%20Jobs%20departed%20from%20Apple%20and%20established%20NeXT%3Cbr%3E1986%20-%20Apple%20introduced%20the%20Macintosh%20Plus%2C%20featuring%20enhanced%20memory%3Cbr%3E1987%20-%20Apple%20launched%20the%20Macintosh%20II%2C%20equipped%20with%20colour%20capabilities%3Cbr%3E1989%20-%20The%20widely%20acclaimed%20Macintosh%20SE%2F30%20made%20its%20debut%3Cbr%3E1994%20-%20Apple%20presented%20the%20Power%20Macintosh%3Cbr%3E1996%20-%20The%20Macintosh%20System%20Software%20OS%20underwent%20a%20rebranding%20as%20Mac%20OS%3Cbr%3E2001%20-%20Apple%20introduced%20Mac%20OS%20X%2C%20marrying%20Unix%20stability%20with%20a%20user-friendly%20interface%3Cbr%3E2006%20-%20Apple%20adopted%20Intel%20processors%20in%20MacBook%20Pro%20laptops%3Cbr%3E2008%20-%20Apple%20introduced%20the%20MacBook%20Air%2C%20a%20lightweight%20laptop%3Cbr%3E2012%20-%20Apple%20launched%20the%20MacBook%20Pro%20with%20a%20retina%20display%3Cbr%3E2016%20-%20The%20Mac%20operating%20system%20underwent%20rebranding%20as%20macOS%3Cbr%3E2020%20-%20Apple%20introduced%20the%20M1%20chip%20for%20Macs%2C%20combining%20high%20performance%20and%20energy%20efficiency%3Cbr%3E2022%20-%20The%20M2%20chip%20was%20announced%3Cbr%3E2023%20-The%20M3%20line-up%20of%20chip%20was%20announced%20to%20improve%20performance%20and%20add%20new%20capabilities%20for%20Mac.%3C%2Fp%3E%0A
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
WRESTLING HIGHLIGHTS
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
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
if you go
The flights
Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.
The hotel
Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.
The tour
Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg
EXPATS
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Lulu%20Wang%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Nicole%20Kidman%2C%20Sarayu%20Blue%2C%20Ji-young%20Yoo%2C%20Brian%20Tee%2C%20Jack%20Huston%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
