Rafa Benitez is a divisive character. He has inspired great devotion and provoked equal disdain during his career. For once, almost everyone on Merseyside is in agreement about him. Hardly anyone wants the 61-year-old to be Everton’s manager.
The only person who is delighted is Benitez himself. The former Liverpool boss is thrilled to be in charge at Goodison Park.
The Spaniard has worked on hostile territory before. He was interim manager at Chelsea for six fraught months and his presence brought the crowds at Stamford Bridge to the point of insurrection. Benitez’s relationship with owner Roman Abramovich and the club’s board was positive, however, and he left west London on good terms after delivering the Europa League trophy.
Evertonians resent the former Liverpool manager. When they look at Benitez they do not see a Champions League-winning boss. Viewed through blue lenses he is merely the man who called Everton a “small club” and seriously offended the sensibilities of followers of the city’s senior team.
On the other side of the divide, many are struggling with the notion that a man whose face adorns Liverpool banners has crossed Stanley Park to join the enemy. The relationship between supporters of Merseyside’s Premier League clubs has deteriorated over the past quarter of a century. The "friendly derby" gets less genial with every year.
Benitez has created a strange kind of unity. Both fanbases begrudge his presence in the Goodison dugout. Almost everyone will take pleasure if he fails at Everton.
None of that concerns Benitez. He has a one-track mind and is fixated on winning trophies. Although he enjoys building relationships with fans – he was involved with activist supporters at Liverpool and Newcastle United – he has no interest in trying to charm the haters in the stands.
The biggest threat to Benitez comes from inside the club. His appointment to replace Carlo Ancelotti last month was driven not by the owner Farhad Moshiri but by Alisher Usmanov. The two men have been business associates for many years and Usmanov is the senior partner in the relationship. The Uzbek-born billionaire has no financial stake in Everton but his companies – USM and MegaFon – are significant sponsors of the club. Usmanov convinced a sceptical Moshiri that Benitez was the right choice. Almost no one else in the Everton hierarchy agrees.
That should change. Over the years, Benitez has acquired a reputation for being cold towards the squad and difficult to deal with in the boardroom. Players are often pleasantly surprised by his methods and his knack of improving those who listen on the training ground. He responds well to owners who lay down clear parameters and stick to their undertakings. It is when his employers renege on promises that difficulties arise.
This throws up questions: if Benitez’s biggest backer in the job is neither an owner nor a board member, will he get the level of support he is expecting? Usmanov may have unshakable belief in Everton’s new manager but will Moshiri’s commitment waver at the first sign of things going wrong?
Having Usmanov in your corner cannot be a bad thing. The former Arsenal shareholder consulted his fellow oligarch Abramovich during Everton’s recruitment process and received glowing reports from Chelsea’s owner. Benitez was coy on the details of his appointment in his first press conference, saying it was “complicated.” That was, in part, because of Usmanov’s involvement. When Ancelotti arrived at Goodison two years ago there was a sense of excitement and the feeling that Everton had pulled off a coup. The mood is different now. The club have not quite been bullied into accepting Benitez but there has been no elation.
The underlying suspicions mean there is no margin for error for Benitez. He needs to start the season well. Any dip in form will send the crowd into an angry frenzy. Moshiri will need to stand firm behind an employee he remains dubious about. One source close to the situation said that it was “the biggest gamble in Merseyside football history".
Ironically, if it was not for his Liverpool antecedents, Benitez would be the perfect manager for Everton. He throws himself into his jobs and shows total commitment; he is a superb coach; and unlike Ancelotti he will not be easily lured away. He has developed deep roots in the area and the family home is just 10 miles or so from Goodison. His ambition is to become a local hero. Again.
The odds are stacked against Benitez but he is meeting the challenge without fear. He smells opportunity and thinks he will prove almost everyone wrong.
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 five pillars of Islam
Walls
Louis Tomlinson
3 out of 5 stars
(Syco Music/Arista Records)
In numbers
1,000 tonnes of waste collected daily:
- 800 tonnes converted into alternative fuel
- 150 tonnes to landfill
- 50 tonnes sold as scrap metal
800 tonnes of RDF replaces 500 tonnes of coal
Two conveyor lines treat more than 350,000 tonnes of waste per year
25 staff on site
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The biog
Name: Dhabia Khalifa AlQubaisi
Age: 23
How she spends spare time: Playing with cats at the clinic and feeding them
Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need
Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman
Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs
Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing
GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
'Cheb%20Khaled'
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FIXTURES
December 28
Stan Wawrinka v Pablo Carreno Busta, 5pm
Milos Raonic v Dominic Thiem, no earlier then 7pm
December 29 - semi-finals
Rafael Nadal v Stan Wawrinka / Pablo Carreno Busta, 5pm
Novak Djokovic v Milos Raonic / Dominic Thiem, no earlier then 7pm
December 30
3rd/4th place play-off, 5pm
Final, 7pm
more from Janine di Giovanni
Company profile
Date started: January, 2014
Founders: Mike Dawson, Varuna Singh, and Benita Rowe
Based: Dubai
Sector: Education technology
Size: Five employees
Investment: $100,000 from the ExpoLive Innovation Grant programme in 2018 and an initial $30,000 pre-seed investment from the Turn8 Accelerator in 2014. Most of the projects are government funded.
Partners/incubators: Turn8 Accelerator; In5 Innovation Centre; Expo Live Innovation Impact Grant Programme; Dubai Future Accelerators; FHI 360; VSO and Consult and Coach for a Cause (C3)