• Daniel James heads home Leeds United's third goal in their 3-1 Premier League win against Burnley at Elland Road on Sunday, January 2, 2022. Getty
    Daniel James heads home Leeds United's third goal in their 3-1 Premier League win against Burnley at Elland Road on Sunday, January 2, 2022. Getty
  • Jack Harrison celebrates opening the scoring for Leeds. PA
    Jack Harrison celebrates opening the scoring for Leeds. PA
  • Jack Harrison scores for Leeds. Getty
    Jack Harrison scores for Leeds. Getty
  • Maxwel Cornet levels for Burnley from a free-kick. Getty
    Maxwel Cornet levels for Burnley from a free-kick. Getty
  • Burnley manager Sean Dyche. Reuters
    Burnley manager Sean Dyche. Reuters
  • Leeds United's Tyler Roberts heads at goal. Reuters
    Leeds United's Tyler Roberts heads at goal. Reuters
  • Leeds United's Jack Harrison celebrates scoring. Reuters
    Leeds United's Jack Harrison celebrates scoring. Reuters
  • Leeds goalkeeper Illan Meslier saves from Burnley striker Chris Wood. Getty
    Leeds goalkeeper Illan Meslier saves from Burnley striker Chris Wood. Getty
  • Daniel James watches the ball hit the back of the net to make it 3-1 to Leeds. Getty
    Daniel James watches the ball hit the back of the net to make it 3-1 to Leeds. Getty
  • Burnley's Maxwel Cornet scores from a free kick. Reuters
    Burnley's Maxwel Cornet scores from a free kick. Reuters
  • Leeds United manager Marcelo Bielsa. Reuters
    Leeds United manager Marcelo Bielsa. Reuters
  • Stuart Dallas is mobbed by Leeds teammates after scoring their second goal. Reuters
    Stuart Dallas is mobbed by Leeds teammates after scoring their second goal. Reuters

Leeds United worthy winners on damaging day for Burnley


Richard Jolly
  • English
  • Arabic

If 2022 is to be Marcelo Bielsa’s last year at Elland Road, at least it began with the sort of afternoon to suggest he should leave Leeds with Premier League football. Just their fourth win of the season means Leeds have nevertheless opened up an eight-point gap on the bottom three. Beaten 3-1 for the second time in four days, Burnley are stuck on a solitary victory. With Leicester, Arsenal, Manchester United and Liverpool next, that may remain the case for some time.

Even the finest moment of a dreadful day for Sean Dyche felt doubly damaging. Matt Lowton was struck on the head by a bottle of coke thrown by a Leeds supporter when celebrating Burnley’s goal. “Very disappointing,” said Dyche. It was the fourth consecutive match at Elland Road with flashpoints involving the crowd and the FA surely must investigate.

Dyche’s scorer, with a free kick he first won and then dispatched wonderfully, was Maxwel Cornet. The bittersweet element for Burnley is that their catalyst is now headed for the African Cup of Nations.

The Ivorian’s sixth goal was his latest spectacular strike but while the fit-again substitute was a transformative figure, his valiant efforts were in vain. Burnley can seem over-reliant on him, though Dyche argued the collective can compensate, adding: “I have never lost faith in these players and I won’t do. The pride I have them is enormous.”

But it was a triumph for Bielsa, who had been self-critical after defeats. “I don’t ignore the situation that we are in and I also don’t ignore what my responsibilities are,” he said. “It was very necessary to get the win.” As they did, his name rang around Elland Road. His team played his quixotic 3-3-1-3 formation in a game defined by their frenetic football, not Dyche’s more prosaic gameplan. “They had the edge against us with that desire,” admitted the Burnley manager.

Victory was sealed by two of Bielsa’s substitutes, Dan James heading in a cross from his fellow replacement Joe Gelhardt, but the pivotal two goals came from players who were proof of the Argentinian’s alchemy when pillars of his Championship side were outstanding in the top flight.

Both Jack Harrison and Stuart Dallas overachieved by scoring eight league goals last season and had underachieved by getting none this. Droughts were ended as emblems of regression recaptured their dynamism. While Wayne Hennessey parried his initial effort from an acute angle, Harrison scored the second. Dallas’ superb first-time finish from the edge of the box restored Leeds’ lead.

They were worthy winners after a late flurry when Gelhardt excelled and Raphinha spurned a golden chance. “We dominated the game and created danger,” Bielsa said. Even without the watching Kalvin Phillips, plus Patrick Bamford, who has only played 22 minutes since September, and Liam Cooper, this was a more recognisable Leeds side than the depleted teams who had lost their three previous matches, conceding 14 goals. It was their first game for 15 days and they were faster and fresher.

There was ambition and audacity when Raphinha tried to score from 50 yards and Junior Firpo with a back-heeled flick. But, until Cornet’s arrival, the threat to Leeds stemmed from two of their alumni. The former Leeds striker Chris Wood had two chances, each created by their old left-back Charlie Taylor. Illan Meslier saved his first shot while the second fizzed over the bar.

Otherwise, Burnley were architects of their own downfall. They were overwhelmed and overrun in the first half, making error after error. James Tarkowski’s poor clearance led to the opener and he was the starter with their best pass completion rate. Dyche accepted: “We kind of hurt ourselves.”

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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Frankenstein in Baghdad
Ahmed Saadawi
​​​​​​​Penguin Press

Race card

4pm Al Bastakiya Listed US$300,000 (Dirt) 1,900m

4.35pm Mahab Al Shimaal Group 3 $350,000 (D) 1,200m

5.10pm Nad Al Sheba Turf Group 3 $350,000 (Turf) 1,200m

5.45pm Burj Nahaar Group 3 $350,000 (D) 1,600m

6.20pm Jebel Hatta Group 1 $400,000 (T) 1,800m

6.55pm Al Maktoum Challenge Round-3 Group 1 $600,000 (D) 2,000m

7.30pm Dubai City Of Gold Group 2 $350,000 (T) 2,410m

The National selections:

4pm Zabardast

4.35pm Ibn Malik

5.10pm Space Blues

5.45pm Kimbear

6.20pm Barney Roy

6.55pm Matterhorn

7.30pm Defoe

Traits of Chinese zodiac animals

Tiger:independent, successful, volatile
Rat:witty, creative, charming
Ox:diligent, perseverent, conservative
Rabbit:gracious, considerate, sensitive
Dragon:prosperous, brave, rash
Snake:calm, thoughtful, stubborn
Horse:faithful, energetic, carefree
Sheep:easy-going, peacemaker, curious
Monkey:family-orientated, clever, playful
Rooster:honest, confident, pompous
Dog:loyal, kind, perfectionist
Boar:loving, tolerant, indulgent   

Example heady

Blah blah blah

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 two: how climate change drove the race for an alternative 

Updated: January 02, 2022, 5:16 PM