West Ham roared to an incredible Europa League victory in Lyon to reach their first European semi-final in 46 years after a stunning 3-0 second-leg victory.
David Moyes’ side were big underdogs following last week’s 1-1 draw at the London Stadium.
But it was hosts Lyon who were destroyed after two goals in seven minutes at the end of the first half from Craig Dawson and Declan Rice put West Ham in control.
When Jarrod Bowen made it 3-0, and 4-1 on aggregate, Lyon heads dropped.
West Ham midfielder Declan Rice told BT Sport: "It's special. Very, very special. We knew it was a tough place to come, but we knew with what we had on the pitch, our attacking players and what we had seen in the first game with them defensively, we could score goals.
"To get a 2-0 lead and then come out early in the second half and Jarrod to put that one in the net is a special feeling. For all the fans, it is such a great night.
"When it is half-time and it is 2-0 your heart is racing. You're thinking about it still being 0-0 as you need to go out and give another string performance.
"If you can't get up for these games you shouldn't be playing. The roar from the warm-up, it was spine-tingling and it gives you that fire in your stomach."
West Ham have already enjoyed a remarkable season having remained in the fight for the top six while topping their Europa League group and then sending six-time winners Sevilla packing.
This looked another huge task for Moyes’ side, however, against another team with serious European pedigree who only 18 months ago knocked Manchester City out of the Champions League.
As if the job in hand was not difficult enough, Moyes was forced to name a makeshift defence shorn of Kurt Zouma through injury and Aaron Cresswell due to suspension following his red card in the first leg.
The new-look back four was almost breached after only five minutes when Cameroon forward Karl Toko Ekambi smacked a shot against the foot of Alphonse Areola’s near post.
Yet West Ham were able to gradually take Lyon’s sting out of the game, and with their first attack Pablo Fornals tested stand-in goalkeeper Julian Pollersbeck, in for injured first-choice Anthony Lopes, from the edge of the area.
Midway through the first half some patient West Ham build-up play saw Michail Antonio chip in a cross which Bowen, at full stretch, could only jab into the side-netting.
But it was centre-half Dawson, the £2million signing from Watford who has become something of a cult figure during West Ham’s European adventure, who enhanced his reputation further seven minutes before half-time.
After Bowen’s shot had deflected off Jason Denayer for a corner, Fornals whipped in a near post cross and Dawson ploughed in front of Moussa Dembele to crash his header home.
The Hammers went 2-0 ahead, and 3-1 up on aggregate, moments before half-time when a poor clearing header from Emerson fell to Rice 20 yards out.
The England midfielder’s shot was low and skidding, and Pollersbeck was beaten by the bounce and a slight deflection off the toe of defender Castello Lukeba.
Bowen, West Ham’s goalscorer in the first leg, fired them into dreamland three minutes into the second half.
Antonio held the ball up before laying off to Fornals, who swept a first-time pass into the path of Bowen.
The England hopeful still had plenty to do, but he threaded a superb finish between the dive of Pollersbeck and the inside of the far post.
Rice, seemingly forever linked with a move to Chelsea or Manchester United, was given a breather two minutes from the end and soaked up the celebrations from the delirious, disbelieving away end, high up at the vast Groupama Stadium.
The 23-year-old could yet fulfil his ambition to play in the Champions League with West Ham next season, were they to go on and win this competition.
THE SPECS
Engine: 3.6-litre V6
Transmission: nine-speed automatic
Power: 310hp
Torque: 366Nm
Price: Dh200,000
Fixture and table
UAE finals day: Friday, April 13 at Rugby Park, Dubai Sports City
- 3pm, UAE Conference: Dubai Tigers v Sharjah Wanderers
- 6.30pm, UAE Premiership: Dubai Exiles v Abu Dhabi Harlequins
UAE Premiership – final standings
- Dubai Exiles
- Abu Dhabi Harlequins
- Jebel Ali Dragons
- Dubai Hurricanes
- Dubai Sports City Eagles
- Abu Dhabi Saracens
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
NBA Finals results
Game 1: Warriors 124, Cavaliers 114
Game 2: Warriors 122, Cavaliers 103
Game 3: Cavaliers 102, Warriors 110
Game 4: In Cleveland, Sunday (Monday morning UAE)
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
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
The Buckingham Murders
Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu
Director: Hansal Mehta
Rating: 4 / 5
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
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Concrete and Gold
Foo Fighters
RCA records
MATCH INFO
CAF Champions League semi-finals first-leg fixtures
Tuesday:
Primeiro Agosto (ANG) v Esperance (TUN) (8pm UAE)
Al Ahly (EGY) v Entente Setif (ALG) (11PM)
Second legs:
October 23
