Cliff Britton was trending last week. There was no such thing as trending when Britton died in 1975, or for several decades afterwards, but he was the last manager to get Everton relegated.
The possibility that Frank Lampard will be the next looms ever larger after a 1-0 defeat at home to Wolves. Demoted in 1951, ever present in the top flight since 1954, Everton are now out of the bottom three only on goal difference. Wins for Watford and Leeds compounded an awful day for them.
For Lampard, it was a fourth straight defeat. For Everton, it made it just two wins in 20. They have been hovering perilously close to the drop zone for a while but now the gap has grown to the teams above them.
“The only thing that matters is to stay up,” Lampard said. “We have to have the absolute desire and fight to get out of this. It has been a long time that we haven’t been winning enough games and that doesn’t change overnight.” He detected improvement after a 5-0 thrashing by Spurs. “It wasn’t more worrying than Tottenham,” he insisted. “We lost against a good team in a tight match with 10 men for the last period.”
Yet it was a match that had looked more winnable and they lost. The side with the worst away record in the country had a still greater need for points at home. They got none against Wolves, whose reward was to jump ahead of Tottenham. They got booed off at the end.
Conor Coady’s goal separated the sides, and the celebrations from a Liverpool supporter and former Liverpool player were understandably emphatic, but the difference lay just as much in the class of Ruben Neves. “Ruben has the talent to be the top of the top,” said his manager Bruno Lage.
Everton felt outclassed. They ended up outnumbered. Jonjoe Kenny was sent off after collecting two bookings in swift succession. It was a sign Everton were falling apart. Lampard’s initial 3-4-3 formation was abandoned after they conceded.
His January signing Dele Alli was sadly hapless in his cameo. His initial bold decisions to drop Allan and Michael Keane did not meet with the vindication of victory. Instead, minus the ill Dominic Calvert-Lewin, they failed to score for a fourth successive league game and Lampard is unsure when last season’s top scorer will be available again.
Their best chance may have been the first. Vitalii Mykolenko’s ball over the top was met by the raiding Richarlison, who looked a more vibrant alternative to Calvert-Lewin. He drew a save from Jose Sa. Yet it set the tone: Sa was impressive, Richarlison looked Everton’s lone threat and, even when he flicked the post with a header, he was offside.
Wolves began cautiously, the stop-start nature of the first half a consequence of three stoppages when Hwang Hee-Chan went down, but stroked the ball around with superiority in the second. They struck when Neves whipped in a cross. Coady met it with a header that angled away from Jordan Pickford. “It was a magnificent goal,” Lage said. “Conor looks like a striker to score that.”
“The goal changed the whole feeling of the game and the stadium,” said Lampard.
Wolves looked much more assured with a lead. Raul Jimenez and Daniel Podence shot narrowly wide in quick succession. Pickford saved from Marcal after Neves strolled 40 yards forward without being halted.
“One of the best second halves we did,” added Lage. It left Lampard hoping for a transformative night against Newcastle on Thursday. “We have 12 games [remaining] and we are waiting for that moment when things turn in our favour,” he said.
Abaya trends
The utilitarian robe held dear by Arab women is undergoing a change that reveals it as an elegant and graceful garment available in a range of colours and fabrics, while retaining its traditional appeal.
The Facility’s Versatility
Between the start of the 2020 IPL on September 20, and the end of the Pakistan Super League this coming Thursday, the Zayed Cricket Stadium has had an unprecedented amount of traffic.
Never before has a ground in this country – or perhaps anywhere in the world – had such a volume of major-match cricket.
And yet scoring has remained high, and Abu Dhabi has seen some classic encounters in every format of the game.
October 18, IPL, Kolkata Knight Riders tied with Sunrisers Hyderabad
The two playoff-chasing sides put on 163 apiece, before Kolkata went on to win the Super Over
January 8, ODI, UAE beat Ireland by six wickets
A century by CP Rizwan underpinned one of UAE’s greatest ever wins, as they chased 270 to win with an over to spare
February 6, T10, Northern Warriors beat Delhi Bulls by eight wickets
The final of the T10 was chiefly memorable for a ferocious over of fast bowling from Fidel Edwards to Nicholas Pooran
March 14, Test, Afghanistan beat Zimbabwe by six wickets
Eleven wickets for Rashid Khan, 1,305 runs scored in five days, and a last session finish
June 17, PSL, Islamabad United beat Peshawar Zalmi by 15 runs
Usman Khawaja scored a hundred as Islamabad posted the highest score ever by a Pakistan team in T20 cricket
UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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
Naga
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Director: Laila Abbas
Starring: Yasmine Al Massri, Clara Khoury, Kamel El Basha, Ashraf Barhoum
Rating: 4/5
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Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now