When the former Liverpool manager Rafa Benitez returned to his Merseyside home last week following his dismissal by Inter Milan after just six victories from 15 league games, some Liverpool fans hoped it would trigger his return as Anfield manager at the expense of Roy Hodgson, the man who replaced him.
While Benitez's relationship appeared spent with many at Liverpool, a sizeable majority of match-going fans always supported the Spaniard who brought them the European Cup in his first season at the club in 2005.
Hindsight has shown that Benitez was right to question the ownership at Anfield, but critics pointed out that he spent far more on players than Sir Alex Ferguson in his five years in charge and achieved far less.
Benitez's Spanish Anfield revolution saw several of his compatriots arrive and excel. Xabi Alonso, Fernando Morientes, Luis Garcia and the goalkeeper Pepe Reina were among the first wave of Spaniards soon after Benitez was appointed in 2004. All except Morientes did well.
More big names like Fernando Torres and Alvaro Arbeloa followed in 2007, with the winger Albert Riera in 2008.
Hoping to build a dynasty to match Bill Shankly, Benitez also brought in promising Spanish youngsters like Daniel Pacheco, Miki Roque, Mikel San Jose Dominguez and Daniel Ayala. Spanish flags started appearing on the Kop together with banners in Spanish proclaiming the fans' affection for Benitez.
Liverpool finished second in the Premier League in 2008/09, a season when they recorded a 4-1 victory over champions Manchester United at Old Trafford.
The decline in the number of Spaniards started months later when Alonso and Arbeloa, two key first-teamers and Spanish internationals, left for Real Madrid on the cusp of the 2009/10 season.
The late departures hurt Liverpool, for Benitez had little time to find adequate replacements.
Another loss was the Spanish-speaking Argentinian Javier Mascherano, who was at home in a dressing room where so many players spoke his mother tongue. He left soon after Benitez in 2010.
Of the reserve and fringe players, only Pacheco and Ayala remain, while the striker Torres and the goalkeeper Reina are known to be unsettled in a team whose Champions League chances appear remote.
Along with Steven Gerrard, the pair are two of Liverpool's three top-level talents. They are remunerated as such with pay deals matched in Spain only by Real Madrid and Barcelona's top earners. Yet Reina and Torres, especially, have been mediocre by their own very high standards this season.
Reina, a favourite of fans, is playing behind a defence which has been in decline since 2007. He has settled in Liverpool and regularly talks about his daughter being a Scouser. Torres lives next door and the pair take advantage of the direct flights from Spain to the city's airport.
Among the visitors making the opposite journey have been Reina's best friend, David Villa, and his family.
It will not be lost on the Anfield idols that Villa is playing in the Champions League and starring in victories over Real Madrid, while Liverpool are a declining force.
The biggest question mark hangs over the future of Torres, still only 26. A world-class striker who was prolific in his first three seasons at Anfield, the native of Madrid has looked off the pace and disinterested in 2010, scoring just twice away from Anfield in the league.
Privately, Torres desires investment in the team; he is concerned about the off-the-field developments which saw Benitez leave and the club ownership change hands.
Liverpool's new owners have stated that they want to keep him but would want a transfer free of €40 million (Dh194.5m) if he were to force a move.
In Spain, Sandro Rosell, the Barcelona president, is a known admirer, and it would be unthinkable for an Atletico fan like Torres to join Real Madrid.
The striker has been linked with Chelsea, Manchester City and even United, who would be more likely to go for the Anglophile Reina.
Without the carrot of Champions League football, Liverpool will do well to keep hold of two of their most cherished talents, especially with Benitez no longer around to cajole them to stay.
sports@thenational.ae
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
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
'Laal Kaptaan'
Director: Navdeep Singh
Stars: Saif Ali Khan, Manav Vij, Deepak Dobriyal, Zoya Hussain
Rating: 2/5
The Voice of Hind Rajab
Starring: Saja Kilani, Clara Khoury, Motaz Malhees
Director: Kaouther Ben Hania
Rating: 4/5
Walls
Louis Tomlinson
3 out of 5 stars
(Syco Music/Arista Records)
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
Sarfira
Director: Sudha Kongara Prasad
Starring: Akshay Kumar, Radhika Madan, Paresh Rawal
Rating: 2/5
World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
'Worse than a prison sentence'
Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.
“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.
“They were living in perpetual mystery as to how their futures would pan out, and what that would be.
“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.
“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.
“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”
Skoda Superb Specs
Engine: 2-litre TSI petrol
Power: 190hp
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All or Nothing
Amazon Prime
Four stars
The%20specs
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The Abu Dhabi Awards explained:
What are the awards? They honour anyone who has made a contribution to life in Abu Dhabi.
Are they open to only Emiratis? The awards are open to anyone, regardless of age or nationality, living anywhere in the world.
When do nominations close? The process concludes on December 31.
How do I nominate someone? Through the website.
When is the ceremony? The awards event will take place early next year.
Infiniti QX80 specs
Engine: twin-turbocharged 3.5-liter V6
Power: 450hp
Torque: 700Nm
Price: From Dh450,000, Autograph model from Dh510,000
Available: Now
More on Quran memorisation:
THE BIO
Age: 30
Favourite book: The Power of Habit
Favourite quote: "The world is full of good people, if you cannot find one, be one"
Favourite exercise: The snatch
Favourite colour: Blue