Coach Xavi Hernandez promised to return Barcelona to the summit of European football after they crashed out of the Champions League with a 3-0 defeat at Bayern Munich.
Five-time European champions Barca were eliminated in the group stages for the first time in 21 years in a miserable night for the coach and his shell-shocked players.
Goals by Thomas Muller and Leroy Sane gave Bayern a 2-0 half-time cushion in falling snow at the Allianz Arena, which was without spectators due to high numbers of Covid cases in Bavaria.
Teenager Jamal Musiala grabbed Bayern's third after the break to seal Barcelona's fate.
"I'm angry. I don't like that this is our reality now. We start a new era from here - to work hard and get back in the Champions League," said Xavi.
Midfielder Sergio Busquets, speaking to DAZN, said: "We feel very bad right now. We're in a tough, difficult situation. We got ourselves into this mess and it hurts a lot."
Bayern, who also beat Barca 3-0 at the Camp Nou when the sides met in September, had already qualified for the knockout stages as Group E winners and didn't need the victory.
They now join Liverpool and Ajax with a perfect six victories from six games in the group stage.
It was almost eight years to the day since Bayern lost a home Champions League game in the group phase and the Bundesliga leaders were in no mood to be generous.
Xavi, 41, who took charge of struggling Barcelona four weeks ago, has now suffered back-to-back defeats after his first loss as head coach against Real Betis last weekend.
"We start from scratch. Unfortunately, we are in the Europa League, which is not the place for us," he said,
"We will work hard to put Barcelona back in the right place. We have many things to correct. We need to win the Europa League and recover the points in the Spanish league.
"We have had some injuries, maybe we can sign some more players, but we start from zero."
Bayern were not even at full strength with Joshua Kimmich quarantining after a positive Covid test and Leon Goretzka injured.
Barcelona made a bright start but faded after losing Jordi Alba to injury with half an hour gone, just before Muller headed Bayern into the lead.
Robert Lewandowski found space on the left of the box and flicked a pass to Muller who claimed his 50th Champions League goal when his header looped beyond the reach of Barcelona goalkeeper Marc-Andre ter Stegen.
Things went from bad to worse for Barca when Sane hit the net with a powerful long-range shot that deceived Ter Stegen.
Sane should have put the result beyond doubt when Bayern attacked just after the break.
Instead of tapping the ball into the empty net, he poked the ball into Ter Stegen's grateful arms.
Alphonso Davies, who also ran Barcelona ragged in Bayern's historic 8-2 drubbing in the 2020 quarter-finals, again caused havoc down the left flank.
The quicksilver Canadian created Bayern's third when he pulled the ball back for Musiala to tap home from close range on 62 minutes.
With 20 minutes left and the contest effectively over, Bayern coach Julian Nagelsmann started taking off first-choice players.
First to go were wingers Davies and Kingsley Coman.
Then followed star striker Lewandowski and centre-back Niklas Suele, yet still Barcelona could not threaten Manuel Neuer in the Bayern goal.
After the final whistle, Muller backed Xavi to turn Barcelona around.
"When you look at the (Barcelona) team, they are good players, they have everything they need," said Muller.
"We know things aren't going so well behind the scenes and I had the feeling they couldn't find the intensity they needed, which helped our cause."
No_One Ever Really Dies
N*E*R*D
(I Am Other/Columbia)
The specs
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
What the law says
Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.
“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.
“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”
If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.
Gifts exchanged
- King Charles - replica of President Eisenhower Sword
- Queen Camilla - Tiffany & Co vintage 18-carat gold, diamond and ruby flower brooch
- Donald Trump - hand-bound leather book with Declaration of Independence
- Melania Trump - personalised Anya Hindmarch handbag
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
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
SPECS
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The bio
Favourite book: Peter Rabbit. I used to read it to my three children and still read it myself. If I am feeling down it brings back good memories.
Best thing about your job: Getting to help people. My mum always told me never to pass up an opportunity to do a good deed.
Best part of life in the UAE: The weather. The constant sunshine is amazing and there is always something to do, you have so many options when it comes to how to spend your day.
Favourite holiday destination: Malaysia. I went there for my honeymoon and ended up volunteering to teach local children for a few hours each day. It is such a special place and I plan to retire there one day.
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ABU%20DHABI%20CARD
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The specs
Engine: 2.0-litre 4-cylinder turbo
Power: 240hp at 5,500rpm
Torque: 390Nm at 3,000rpm
Transmission: eight-speed auto
Price: from Dh122,745
On sale: now
