There are times to ignore the footballing cliché to take each game as it comes. When the next match is against Andorra, England have reasons to cast their gaze a little further ahead, as far as Tuesday, certainly, when if they beat Hungary, they could all but seal their place in the 2022 World Cup. And to Qatar, where they will very probably be playing next year.
Since Steve McClaren inherited a hugely gifted group and contrived to fail to reach Euro 2008, England have excelled at qualifying, if not necessarily during the subsequent tournaments. Gareth Southgate has altered that: his World Cup and European Championships have felt triumphs of preparation, even if a pertinent criticism concerns his ability to think on his feet and change a defining game mid-match.
And so England’s remaining fixtures can feel further preparation for a World Cup with a difference, and not merely because it will be held in winter, partway through the domestic season. For European countries, this is a one-off: the first time major tournaments have been staged in successive years. The usual cycle has changed, with less time for revolution or rejuvenation.
Which should suit sides who flourished at Euro 2020, like England. There is still more case for continuity. Consider England’s age profile, and their oldest player is Kyle Walker, who remains absurdly quick, and all should be plausible choices in 2022. Then factor in the reality that squads were expanded to 26 in the summer for Covid times and only 23 will go to Qatar next year and it feels still harder for others to break in.
So while England are benefiting from the emergence of many a talent, it presents problems for those on the outside looking in. The demoted Nick Pope and Ben White, leapfrogged by Aaron Ramsdale and Fikayo Tomori respectively, are cases in point.
The precocious, uncapped Emile Smith Rowe plays in positions that Phil Foden, Mason Mount, Bukayo Saka, Jack Grealish, Jesse Lingard, Jadon Sancho and Raheem Sterling can occupy. As, indeed, can the overlooked Mason Greenwood, with Southgate citing his heavy workload with Manchester United as a reason for again omitting a wonderful natural finisher.
If Harry Kane may see a meeting with minnows Andorra on Saturday as a way to get closer to Wayne Rooney’s England record of 53 goals, for Tammy Abraham, renascent at Roma, and Ollie Watkins, who scored against San Marino in March but was cut from the Euros squad, the opponents may offer an opportunity to stake a case to understudy the captain, especially in the absence of the injured Dominic Calvert-Lewin. Patrick Bamford, now also sidelined, failed to take his opportunity against San Marino and those on the margins may not get too many more openings.
Two late additions to the squad could be candidates for future cuts. There was a time when James Ward-Prowse and Kalvin Phillips seemed to be jostling for position in the pecking order. The Southampton captain was a surprise omission from the Euro 2020 squad, while the Leeds man flourished. Ward-Prowse owes his inclusion now to Phillips’ absence but feels a back-up.
Ben Chilwell, meanwhile, had a frustrating summer, including 10 days in self-isolation after an ill-timed chat with Billy Gilmour, no minutes on the pitch and the discovery that he ranked as the third-choice left-back in a squad with only two specialists, courtesy of Kieran Trippier’s versatility. Factor in a bit-part role with Chelsea and Chilwell has a point to prove.
His recall now comes as Southgate is down to his last two right-backs, with four chosen last month and three starting the last time they faced Andorra. It feels safe to assume they cannot all go to Qatar.
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
Killing of Qassem Suleimani
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
Mohammed bin Zayed Majlis
How to avoid crypto fraud
- Use unique usernames and passwords while enabling multi-factor authentication.
- Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
- Avoid suspicious social media ads promoting fraudulent schemes.
- Only invest in crypto projects that you fully understand.
- Critically assess whether a project’s promises or returns seem too good to be true.
- Only use reputable platforms that have a track record of strong regulatory compliance.
- Store funds in hardware wallets as opposed to online exchanges.
At a glance - Zayed Sustainability Prize 2020
Launched: 2008
Categories: Health, energy, water, food, global high schools
Prize: Dh2.2 million (Dh360,000 for global high schools category)
Winners’ announcement: Monday, January 13
Impact in numbers
335 million people positively impacted by projects
430,000 jobs created
10 million people given access to clean and affordable drinking water
50 million homes powered by renewable energy
6.5 billion litres of water saved
26 million school children given solar lighting
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TWISTERS
Director: Lee Isaac Chung
Starring: Glen Powell, Daisy Edgar-Jones, Anthony Ramos
Rating: 2.5/5
RESULT
Bayern Munich 0 AC Milan 4
Milan: Kessie (14'), Cutrone (25', 43'), Calhanoglu (85')
Company%20profile
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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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