When Newcastle United's players trudged off the pitch at the end of their 1-1 draw with fellow Premier League strugglers Watford in January, there was an air of despondency hanging over St James' Park.
A late leveller from Joao Pedro had denied Eddie Howe's team only their second victory of the season leaving Newcastle 19th in the table, one point and one place ahead of bottom club Burnley, who had three games in hand.
“We've damaged ourselves to a point ,” said Howe, whose team had been knocked out of the FA Cup by third-tier Cambridge a week earlier. “I just hope it doesn't leave mental scars for the players.”
Fast forward less than two months, and a very different picture has emerged for the Tyneside club after a run of results that has lifted them up to 14th, seven points clear of the relegation zone.
Only Liverpool (22) and Manchester City (19) have secured more points than the Magpies' 17 since the turn of the year and Newcastle have not lost a league game since their 4-0 home thrashing by reigning champions City on December 19.
The black and whites are unbeaten in the first seven games of the calendar year for the first time since 2004, when Bobby Robson was in charge and the club's fifth-place finish, and subsequent failure to seal a Champions League spot, would ultimately lead to their manager being sacked months later.
Little did fans know at the time but Newcastle would only finish as high as fifth once in the 15 top-flight seasons of mid-table mediocrity and relegation battles that have followed.
With a drop down to the second tier looking more likely than not, the club's Saudi Arabia-backed consortium bankrolled a busy month of transfer-window action with Kieran Trippier, Chris Wood, Bruno Guimaraes, Dan Burn and Matt Targett all arriving in January.
Helping shore up a porous defence was priority No 1 and the signings of Trippier, Burn and Targett – from Atletico Madrid, Brighton and Aston Villa, respectively – have given the backline some much-needed steel.
West Ham 1 Newcastle 1: player ratings
Even the potential loss of La Liga-winning England international Trippier for the rest of the season to a foot injury has not stalled the recovery effort of a side who face Southampton on the south coast on Thursday.
But at the heart of the resurgence have been players signed by previous managers who have struggled for form and fitness. Saturday's narrow 2-1 home win over Brighton was secured thanks to two goals in as many minutes from Scottish winger Ryan Fraser and Swiss defender Fabian Schar.
Fraser, signed on a free transfer from Bournemouth by previous manager Steve Bruce, is enjoying his best run of form since joining the club in 2020, masterminded by his former Cherries coach, Howe. Schar was brought in by Rafael Benitez in 2018 but has struggled to hold down a regular starting place since the Spaniard left in 2020.
“It’s all positive for me … the place is a lot happier,” Fraser told NUFCTV last month. “I don’t want to say anything about the previous set-up, it’s disrespectful, but I think everyone is seeing the changes.”
It is in Newcastle's midfield three where the biggest transformation has occurred. Such has been the form of Jonjo Shelvey, Joelinton and Joe Willock – dubbed “Jonjo Joe-Jo” by fans – that Guimaraes, their £34 million signing from Lyon, has been restricted to cameo appearances from the bench.
Shelvey is enjoying his role at the base of the trio, while Willock has finally found something like the form that persuaded Newcastle to turn his successful loan spell last season into a £22m permanent deal.
“The midfield has worked incredibly well and I’m reluctant to make too many changes when we’re in a really good flow,” Howe said recently.
The decision to move £40m record buy Joelinton from striker who could not score to marauding box-to-box midfielder has been the real masterstroke by Howe.
After managing just six league goals in his first two campaigns, it became painfully obvious that leading the line and scoring regularly was not part of the Brazilian's repertoire – although what position actually suited him only became clear during the 1-1 draw with Norwich City last November.
Defender Ciaran Clark had been sent-off after just nine minutes and Joelinton was asked to move into a deeper midfield role as the team adapted to being a man down. It is fair to say he has never looked back.
“You can see with the way he’s performed, especially since I’ve arrived. He’s been unbelievable,” Trippier told the True Geordie podcast. “He can go where he wants to. He has the ability to be a world-class player.”
Sentiments echoed by manager Howe. “The biggest compliment I can give him is he hasn’t made it look hard,” he said. “His defensive performance has been at the highest level tactically. He has been perfect in that respect.”
A remarkable turnaround for a player who seemed to have cemented his place as one of one worst buys in Premier League history but is now being talked-up for a possible Brazil call-up.
Newcastle 1 Aston Villa 0: player ratings
if you go
The flights
Flydubai flies to Podgorica or nearby Tivat via Sarajevo from Dh2,155 return including taxes. Turkish Airlines flies from Abu Dhabi and Dubai to Podgorica via Istanbul; alternatively, fly with Flydubai from Dubai to Belgrade and take a short flight with Montenegro Air to Podgorica. Etihad flies from Abu Dhabi to Podgorica via Belgrade. Flights cost from about Dh3,000 return including taxes. There are buses from Podgorica to Plav.
The tour
While you can apply for a permit for the route yourself, it’s best to travel with an agency that will arrange it for you. These include Zbulo in Albania (www.zbulo.org) or Zalaz in Montenegro (www.zalaz.me).
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'My Son'
Director: Christian Carion
Starring: James McAvoy, Claire Foy, Tom Cullen, Gary Lewis
Rating: 2/5
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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The specs
Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder
Power: 220 and 280 horsepower
Torque: 350 and 360Nm
Transmission: eight-speed automatic
Price: from Dh136,521 VAT and Dh166,464 VAT
On sale: now
TOURNAMENT INFO
Fixtures
Sunday January 5 - Oman v UAE
Monday January 6 - UAE v Namibia
Wednesday January 8 - Oman v Namibia
Thursday January 9 - Oman v UAE
Saturday January 11 - UAE v Namibia
Sunday January 12 – Oman v Namibia
UAE squad
Ahmed Raza (captain), Rohan Mustafa, Mohammed Usman, CP Rizwan, Waheed Ahmed, Zawar Farid, Darius D’Silva, Karthik Meiyappan, Jonathan Figy, Vriitya Aravind, Zahoor Khan, Junaid Siddique, Basil Hameed, Chirag Suri
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