Bukayo Saka hits double as five-star Arsenal thrash sorry Norwich City

Bukayo Saka scored twice as Arsenal coasted to a 5-0 Boxing Day victory at Norwich to strengthen their hopes of a top-four Premier League finish.

The Gunners have been able to fulfil all of their fixtures of late as others in the table see games postponed due to Covid cases and Mikel Arteta’s side made light work of rock-bottom Norwich at Carrow Road.

Saka scored in both halves, his brace coming either side of a Kieran Tierney finish with Alexandre Lacazette winning and converting a late penalty and Emile Smith Rowe striking after coming off the bench as Arsenal outclassed the Canaries.

The result means Arsenal enjoyed back-to-back away league wins for the first time this season and sit six points clear inside the Champions League places. Norwich remain bottom on 10 points.

“It's a very satisfying result because in this festive period we have to keep performances to a high level,” said Arteta.

“We looked really sharp and committed. It's a big win for us. I am really pleased. The amount of chances we create is pleasing.”

Saka set the tone early on, collecting a pass from the impressive Martin Odegaard before slotting past Angus Gunn — the goalkeeper in for regular first-choice Tim Krul, one of a number of positive Covid cases in Dean Smith’s squad.

The second came just before the break after another fine ball from Odegaard allowed Tierney to break into the box and fire in low across Gunn for his fourth goal for the club.

Saka’s second goal in the 67th minute was a fine finish as the England winger turned Brandon Williams inside out before striking home from the edge of the box.

Lacazette was bundled over in the box by Ozan Kabak six minutes from time and picked himself up to tuck away the resulting penalty before Smith Rowe scored off the bench for the second league outing in succession.

Norwich manager Dean Smith said: “I have used a tennis terminology in the dressing room to describe our performance — it was littered with unforced errors.

“We're not making the most of the big chances. I can stand here like every other manager and say we have had illnesses and injuries. But we have to be better than we were today.”

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Essentials
The flights
Return flights from Dubai to Windhoek, with a combination of Emirates and Air Namibia, cost from US$790 (Dh2,902) via Johannesburg.
The trip
A 10-day self-drive in Namibia staying at a combination of the safari camps mentioned – Okonjima AfriCat, Little Kulala, Desert Rhino/Damaraland, Ongava – costs from $7,000 (Dh25,711) per person, including car hire (Toyota 4x4 or similar), but excluding international flights, with The Luxury Safari Company.
When to go
The cooler winter months, from June to September, are best, especially for game viewing.

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

Red flags

Promises of high, fixed or 'guaranteed' returns.
Unregulated structured products or complex investments often used to bypass traditional safeguards.
Lack of clear information, vague language, no access to audited financials.
Overseas companies targeting investors in other jurisdictions - this can make legal recovery difficult.
Hard-selling tactics - creating urgency, offering 'exclusive' deals.

Courtesy: Carol Glynn, founder of Conscious Finance Coaching

Directed: Smeep Kang
Produced: Soham Rockstar Entertainment; SKE Production
Cast: Rishi Kapoor, Jimmy Sheirgill, Sunny Singh, Omkar Kapoor, Rajesh Sharma
Rating: Two out of five stars

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