Luis Diaz’s Liverpool career was 10 minutes old when he offered the first evidence that Jurgen Klopp has again displayed his ability to find a forward in the transfer market.
Sadio Mane, Mohamed Salah and Diogo Jota are signs he has a golden touch and while Diaz’s debut did not contain a goal for him, it did bring one for Takumi Minamino, who may drift down the pecking order after the £50 million (€67.7m) man’s arrival.
Diaz capitalised a breakdown in communication in the Cardiff defence, dispossessed Perry Ng and teed-up Minamino. It came courtesy of Klopp’s favourite tactic game from a player who has barely had time to work with his new teammates. “Incredible high press, I love it,” smiled his new manager.
There was a painful sequel courtesy of an accidental collision with Cardiff’s Aden Flint. “I saw the big fellow of Cardiff standing on his knee,” Klopp noted. “Now he has his first assist and his first scar. But it is nothing serious.”
But Liverpool could celebrate a new start and a fresh start as, for just the second time in Klopp’s reign, they booked a place in the last 16 of the FA Cup and an Anfield date with Norwich City.
Harvey Elliott’s return, 21 weeks after he dislocated his ankle, has come quicker than many expected and was capped by a maiden Liverpool goal. It was taken superbly, the 18-year-old turning to unleash an unstoppable half-volley after he met Andy Robertson’s cross. “With the goal it became a proper fairy tale,” grinned Klopp. “It was a horrible injury. When we lost him at Leeds, it was one of the hardest moments of my career.”
Diaz and Elliott came on together, a double change featuring two men who could figure together prominently in the future. Yet Klopp had waited to bring each on until after his side scored. “In these games you need an opener,” he said and, not for the first time, Diogo Jota delivered.
Jota’s brilliance in the air belies his relatively small stature and he timed his leap to outjump the far taller Mark McGuinness and head in Trent Alexander-Arnold’s free kick for his 15th goal of the season. “He has a nose for these situations,” Klopp noted.
Jota’s capacity to emerge unmarked in the penalty box was notable again minutes later when he volleyed wide. He had been Liverpool’s major threat in the first half, drawing a sharp save from Dillon Phillips with a fourth-minute effort that proved their only shot on target before the break.
Cardiff felt they should have had a first-half penalty, for Ibrahima Konate’s barge on Mark Harris, while Liverpool were reprieved when goalkeeper Caoimhin Kelleher charged out and brought down the forward in the first minute of the second half.
Referee Andy Madley settled for a yellow card, the distance from his unguarded net helping to save Kelleher. “I don’t think it was a sending off,” said the commendably honest Cardiff manager Steve Morison. Ruben Colwill, 19, became the second teenager to score, drilling in a consolation goal but it was Diaz and Elliott’s day.
The specs
Engine: 1.5-litre turbo
Power: 181hp
Torque: 230Nm
Transmission: 6-speed automatic
Starting price: Dh79,000
On sale: Now
What is the definition of an SME?
SMEs in the UAE are defined by the number of employees, annual turnover and sector. For example, a “small company” in the services industry has six to 50 employees with a turnover of more than Dh2 million up to Dh20m, while in the manufacturing industry the requirements are 10 to 100 employees with a turnover of more than Dh3m up to Dh50m, according to Dubai SME, an agency of the Department of Economic Development.
A “medium-sized company” can either have staff of 51 to 200 employees or 101 to 250 employees, and a turnover less than or equal to Dh200m or Dh250m, again depending on whether the business is in the trading, manufacturing or services sectors.
Sholto Byrnes on Myanmar politics
COMPANY PROFILE
Name: Qyubic
Started: October 2023
Founder: Namrata Raina
Based: Dubai
Sector: E-commerce
Current number of staff: 10
Investment stage: Pre-seed
Initial investment: Undisclosed
The Great Derangement: Climate Change and the Unthinkable
Amitav Ghosh, University of Chicago Press
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
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Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
More from Neighbourhood Watch
MATCH INFO
Syria v Australia
2018 World Cup qualifying: Asia fourth round play-off first leg
Venue: Hang Jebat Stadium (Malacca, Malayisa)
Kick-off: Thursday, 4.30pm (UAE)
Watch: beIN Sports HD
* Second leg in Australia scheduled for October 10
How tumultuous protests grew
- A fuel tax protest by French drivers appealed to wider anti-government sentiment
- Unlike previous French demonstrations there was no trade union or organised movement involved
- Demonstrators responded to online petitions and flooded squares to block traffic
- At its height there were almost 300,000 on the streets in support
- Named after the high visibility jackets that drivers must keep in cars
- Clashes soon turned violent as thousands fought with police at cordons
- An estimated two dozen people lost eyes and many others were admitted to hospital
The specs: 2018 Jaguar F-Type Convertible
Price, base / as tested: Dh283,080 / Dh318,465
Engine: 2.0-litre inline four-cylinder
Transmission: Eight-speed automatic
Power: 295hp @ 5,500rpm
Torque: 400Nm @ 1,500rpm
Fuel economy, combined: 7.2L / 100km
ICC Women's T20 World Cup Asia Qualifier 2025, Thailand
UAE fixtures
May 9, v Malaysia
May 10, v Qatar
May 13, v Malaysia
May 15, v Qatar
May 18 and 19, semi-finals
May 20, final
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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The biog
Name: Timothy Husband
Nationality: New Zealand
Education: Degree in zoology at The University of Sydney
Favourite book: Lemurs of Madagascar by Russell A Mittermeier
Favourite music: Billy Joel
Weekends and holidays: Talking about animals or visiting his farm in Australia
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Reputation
Taylor Swift
(Big Machine Records)
THE SPECS
Engine: 1.5-litre
Transmission: 6-speed automatic
Power: 110 horsepower
Torque: 147Nm
Price: From Dh59,700
On sale: now
Company Profile
Name: JustClean
Based: Kuwait with offices in other GCC countries
Launch year: 2016
Number of employees: 130
Sector: online laundry service
Funding: $12.9m from Kuwait-based Faith Capital Holding