Brentford's Christian Eriksen celebrates the 2-0 win against West Ham. PA
Brentford's Christian Eriksen celebrates the 2-0 win against West Ham. PA
Brentford's Christian Eriksen celebrates the 2-0 win against West Ham. PA
Brentford's Christian Eriksen celebrates the 2-0 win against West Ham. PA

Brentford in the clear as West Ham's lingering top four hopes take a knock


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Bryan Mbeumo and Ivan Toney combined to sink West Ham 2-0 and banish any lingering relegation fears for Brentford.

Two second-half goals lifted the Bees 12 points clear of the Premier League drop zone after a Sunday afternoon stroll in the London sunshine.

Mbeumo lashed in the opener after being teed up by Toney, and then returned the favour for his strike partner as Toney grabbed his 14th goal of the season.

For West Ham it was another dent in their fading hopes of a top-four finish, and they were also dealt a potentially massive blow with Thursday night’s Europa League second leg against Lyon in mind when defender Kurt Zouma was forced to limp out of the action midway through the first half.

Zouma had taken a hefty kick to the ankle from Christian Norgaard five minutes earlier and seemingly failed to shake off the knock.

Brentford were still buzzing from last weekend’s thumping 4-1 win at Chelsea and Mbeumo had the game’s first effort on target when he headed Rico Henry’s cross straight at Lukasz Fabianski.

The lively forward then tested West Ham’s Polish keeper further with a fierce drive at the near post.

Bryan Mbeumo celebrates with Kristoffer Ajer after scoring the opening goal. AFP
Bryan Mbeumo celebrates with Kristoffer Ajer after scoring the opening goal. AFP

Then, when Fabianski punched a Christian Eriksen corner which was threatening to curl straight in, Mbeumo lashed the rebound over the crossbar.

Eriksen grew into the match as the first half wore on and his free-kick was headed narrowly over his own crossbar by Vladimir Coufal before Fabianski held the Dane’s low, skidding drive.

West Ham, perhaps showing the effect of Thursday night’s first-leg exertions, threatened only once in the opening half when Tomas Soucek headed a cross from fellow Czech Coufal into the arms of Bees keeper David Raya.

Mbeumo got his reward two minutes into the second half when he latched on to Toney’s clever flick and lashed a fierce angled shot past Fabianski.

Moyes sent on Said Benrahma to face his old club, but before the Algerian could get a meaningful touch, Brentford doubled their advantage with a slick move.

Yoane Wissa fed Henry down the left and the full-back’s cross was steered back across goal by Mbeumo for Toney to head in the simplest of finishes and wrap up a deserved win.

Elsewhere, Kiernan Dewsbury-Hall inspired Leicester to a narrow 2-1 win over Crystal Palace.

The midfielder’s first Premier League goal came after a sublime assist for Ademola Lookman’s opener.

Kasper Schmeichel saved two Wilfried Zaha penalties – after VAR ordered a retake – only for the striker to nod in the rebound from the second which gave Palace second-half hope.

But a leveller never came and the Foxes move above Palace to ninth in the Premier League.

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MATCH INFO

Uefa Champions League last-16, second leg:

Real Madrid 1 (Asensio 70'), Ajax 4 (Ziyech 7', Neres 18', Tadic 62', Schone 72')

Ajax win 5-3 on aggregate

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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Updated: April 10, 2022, 4:08 PM