English players Marcus Rashford, left, Raheem Sterling, and Daniel Sturridge practice during their training session at the Stade des Bourgognes in Chantilly, France on 19 June 2016. England will face Slovakia in their last match of the Group B on 20 of June. EPA/GEORGI LICOVSKI
English players Marcus Rashford, left, Raheem Sterling, and Daniel Sturridge practice during their training session at the Stade des Bourgognes in Chantilly, France on 19 June 2016. England will face Slovakia in their last match of the Group B on 20 of June. EPA/GEORGI LICOVSKI
English players Marcus Rashford, left, Raheem Sterling, and Daniel Sturridge practice during their training session at the Stade des Bourgognes in Chantilly, France on 19 June 2016. England will face Slovakia in their last match of the Group B on 20 of June. EPA/GEORGI LICOVSKI
English players Marcus Rashford, left, Raheem Sterling, and Daniel Sturridge practice during their training session at the Stade des Bourgognes in Chantilly, France on 19 June 2016. England will face

Euro 2016: Daniel Sturridge and Jamie Vardy should be rewarded for their England rescue


Richard Jolly
  • English
  • Arabic

Daniel Sturridge scored England's first goal of the 2014 World Cup and their most important, most dramatic of Euro 2016 so far. And in between those two goals, he did not score for his country at all.

It sums up the stop-start nature of his footballing life. He turns 27 in September and yet has just 19 caps and only six goals for England. He has been injured for more than 600 days in a Liverpool career that began as recently as 2013.

He delivers staccato performances, springing to life for moments. It is a reason why Sturridge represents an awkward fit for a Jurgen Klopp team. The constant endeavour required to implement the German’s pressing game does not come naturally to him.

Sturridge is the virtuoso finisher who has been confined to a bit-part role at times. He began three of Liverpool’s pivotal Europa League games on the bench, but went on to start, and score in, the semi-final second leg and the final, quite brilliantly against Sevilla.

He did not begin either of England’s first two Euro 2016 games. Now the indications are that his catalytic cameo against Wales, where he crossed for Jamie Vardy’s equaliser and scored the injury-time decider, will earn him a start against Slovakia on Monday.

MORE EURO 2016

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• Greg Lea's talking points: Ronaldo's missed penalty; Lukaku responds for Belgium in a big way

“He’s a special player, there’s no doubt about that,” said England manager Roy Hodgson after Sturridge’s injury-time winner against Wales. Not special enough to start, though that also reflected on the shift in England’s striking fortunes.

It has been a while since Hodgson or any of his predecessors was able to call upon the two top scorers in the Premier League. Harry Kane and Vardy ensured that, while it was an exaggeration to brand Sturridge England’s forgotten man, he was certainly overlooked.

He was doubted, too, partly because a calf problem kept him out of the friendly win against Australia. As Hodgson said: “There were questions if he was the right player to be in the 23.”

Some had even suggested Sturridge should be one of those to miss the cut when England’s 26-man preliminary squad had to be reduced. Hodgson did not make the error of omitting him. Sturridge was chosen.

But the questions surrounded fitness and attitude alike. When Marcus Rashford scored his debut goal against Australia and others celebrated, the cameras panned to a seemingly nonplussed Sturridge fiddling with his phone on the bench. He was not deemed a team player by some, though he clarified he was receiving texts about a charity event and insisted there was “no disrespect” intended.

Yet Sturridge can feel aloof, a man apart. He has the selfishness strikers can require; perhaps it is why he has rarely teamed up instinctively with others. Even when they combined well, theirs have been partnerships of individuals.

“There was always a little bit of needling rivalry between Sturridge and [Luis] Suarez,” wrote Steven Gerrard in his 2015 autobiography. They competed productively rather than combining altruistically.

Unlike some of his Anfield colleagues, Sturridge actually liked Mario Balotelli yet he has rarely dovetailed symbiotically with fellow forwards for Chelsea, Liverpool or England. Injuries have been a factor, tactical choices and one-striker systems others.

Now the chances are he will be paired with Hodgson’s other rescuer against Wales, just as England’s 4-3-3 should be abandoned to incorporate two strikers and a diamond midfield.

Sturridge and Vardy provided an injection of sharpness into a blunt forward line on Thursday. There were signs that Harry Kane, after running 251 miles in this season’s Premier League and playing 118 games in the last two years, was running out of steam.

But running is Vardy’s forte, shooting Sturridge’s. Of the five strikers at Hodgson’s disposal, Kane may be the best all-round centre-forward. Over the course of his career, Rooney is the record-breaker. Rashford could rank as the most exciting. But Vardy is the quickest and Sturridge the best finisher.

They look Hodgson’s most potent formula now.

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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

UAE tour of Zimbabwe

All matches in Bulawayo
Friday, Sept 26 – UAE won by 36 runs
Sunday, Sept 28 – Second ODI
Tuesday, Sept 30 – Third ODI
Thursday, Oct 2 – Fourth ODI
Sunday, Oct 5 – First T20I
Monday, Oct 6 – Second T20I

Company profile

Name: Infinite8

Based: Dubai

Launch year: 2017

Number of employees: 90

Sector: Online gaming industry

Funding: $1.2m from a UAE angel investor

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills