England’s World Cup squad have been training in sweat vests in Portugal as coach Roy Hodgson prepares them for the heat they will encounter in their opening match against Italy in the Brazilian city of Manaus.
Experts from Loughborough University are also monitoring players at the base in Vale Do Lobo.
“It’s about learning to be comfortable being uncomfortable,” Hodgson told the BBC.
“We tested how much they sweat, how they will be able to recover and what can be done to help.”
England’s opening match in the northern Amazon city of Manaus is causing particular concern as heat and humidity levels are likely to be intense.
Temperatures at Vale Do Lobo are mild in comparison but players are wearing several levels of clothing, while special pads monitor how much they are sweating.
When manager of Switzerland preparing for the 1994 World Cup finals in the United States, Hodgson used saunas to try and replicate the conditions his players would face.
“Compare that to what we are doing now and it was an unbelievably amateurish performance,” Hodgson said.
After facing Italy, England play Uruguay in Sao Paulo, where temperatures are predicted to be far lower, while their last group matches is Costa Rica in Belo Horizonte, where heat and altitude could both be factors.
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RESULTS
Tottenham 1
Jan Vertonghen 13'
Norwich 1
Josip Drmic 78'
2-3 on penalties
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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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