• Liverpool's Sadio Mane (R) celebrates after scoring during the English FA Cup semi final match between Manchester City and Liverpool at Wembley Stadium, London, Britain, 16 April 2022. EPA / VINCENT MIGNOTT
    Liverpool's Sadio Mane (R) celebrates after scoring during the English FA Cup semi final match between Manchester City and Liverpool at Wembley Stadium, London, Britain, 16 April 2022. EPA / VINCENT MIGNOTT
  • WEDNESDAY - Chelsea v Arsenal (10.45pm): Booking an FA Cup final spot gave Chelsea a lift on Sunday following their Champions League exit to Real Madrid. Top-four chasing Arsenal fell to a third defeat on the spin, losing 1-0 at Southampton, form that manager Mikel Arteta admitted is "a real worry". Prediction: Chelsea 2 Arsenal 0. PA
    WEDNESDAY - Chelsea v Arsenal (10.45pm): Booking an FA Cup final spot gave Chelsea a lift on Sunday following their Champions League exit to Real Madrid. Top-four chasing Arsenal fell to a third defeat on the spin, losing 1-0 at Southampton, form that manager Mikel Arteta admitted is "a real worry". Prediction: Chelsea 2 Arsenal 0. PA
  • Everton v Leicester (10.45pm): Everton will be hoping for another home boost in their relegation battle following a win over Manchester United at a raucous Goodison Park last time out. Leicester's league campaign is in danger of petering out as the chance of European silverware takes priority. Prediction: Everton 2 Leicester 2. AP
    Everton v Leicester (10.45pm): Everton will be hoping for another home boost in their relegation battle following a win over Manchester United at a raucous Goodison Park last time out. Leicester's league campaign is in danger of petering out as the chance of European silverware takes priority. Prediction: Everton 2 Leicester 2. AP
  • Newcastle v Crystal Palace (10.45pm): The Magpies' top-flight status is all but secured after their injury-time win over Leicester on Sunday when new crowd favourite Bruno Guimaraes scored both goals at St James' Park. Palace saw their FA Cup dreams ended by Chelsea but are safely mid-table in the league and are a tough team to break down under Patrick Vieira. Prediction: Newcastle 2 Palace 1. Reuters
    Newcastle v Crystal Palace (10.45pm): The Magpies' top-flight status is all but secured after their injury-time win over Leicester on Sunday when new crowd favourite Bruno Guimaraes scored both goals at St James' Park. Palace saw their FA Cup dreams ended by Chelsea but are safely mid-table in the league and are a tough team to break down under Patrick Vieira. Prediction: Newcastle 2 Palace 1. Reuters
  • Manchester City v Brighton (11pm): City need an instant reaction after their FA Cup defeat to Liverpool with Jurgen Klopp's side also breathing down their necks at the top of the league table. Brighton stunned Spurs on Saturday but taking down City at the Etihad will be a step too far. Prediction: City 4 Brighton 1. EPA
    Manchester City v Brighton (11pm): City need an instant reaction after their FA Cup defeat to Liverpool with Jurgen Klopp's side also breathing down their necks at the top of the league table. Brighton stunned Spurs on Saturday but taking down City at the Etihad will be a step too far. Prediction: City 4 Brighton 1. EPA
  • THURSDAY - Burnley v Southampton (10.45pm): Despite the shock sacking of Sean Dyche, Burnley showed plenty of fight in their draw at West Ham on Sunday. They need wins, though, and Southampton showed with their 1-0 defeat of Arsenal that they are capable of upsetting better sides than the Clarets. Prediction: Burnley 1 Southampton 2. Reuters
    THURSDAY - Burnley v Southampton (10.45pm): Despite the shock sacking of Sean Dyche, Burnley showed plenty of fight in their draw at West Ham on Sunday. They need wins, though, and Southampton showed with their 1-0 defeat of Arsenal that they are capable of upsetting better sides than the Clarets. Prediction: Burnley 1 Southampton 2. Reuters

Premier League predictions: Liverpool smash Manchester United, Chelsea power past Arsenal


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Games are coming thick and fast now as the English club season heads towards an exciting climax.

Ahead a full set of fixtures at the weekend, there is a midweek schedule to work our way through first.

A huge game to start off with on Tuesday when quadruple-chasing Liverpool take on old rivals Manchester United at Anfield. Tragically, events off the pitch have cast a shadow over the game with the news that United striker Cristiano Ronaldo and his partner Georgina Rodríguez's newborn son had passed away.

Wednesday sees the London derby between Chelsea and Arsenal, Everton versus Leicester City at Goodison Park, Newcastle United entertaining Crystal Palace on Tyneside and Manchester City taking on Brighton at the Etihad Stadium.

Burnley face Southampton at Turf Moor on Thursday.

You can see out predictions for the midweek games in the gallery above. To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

Rocketman

Director: Dexter Fletcher

Starring: Taron Egerton, Richard Madden, Jamie Bell

Rating: 3 out of 5 stars 

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Scoreline

Man Utd 2 Pogba 27', Martial 49'

Everton 1 Sigurdsson 77'

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the 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

The biog

Most memorable achievement: Leading my first city-wide charity campaign in Toronto holds a special place in my heart. It was for Amnesty International’s Stop Violence Against Women program and showed me the power of how communities can come together in the smallest ways to have such wide impact.

Favourite film: Childhood favourite would be Disney’s Jungle Book and classic favourite Gone With The Wind.

Favourite book: To Kill A Mockingbird for a timeless story on justice and courage and Harry Potters for my love of all things magical.

Favourite quote: “We make a living by what we get, but we make a life by what we give.” — Winston Churchill

Favourite food: Dim sum

Favourite place to travel to: Anywhere with natural beauty, wildlife and awe-inspiring sunsets.

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

MATCH INFO

Champions League quarter-final, first leg

Tottenham Hotspur v Manchester City, Tuesday, 11pm (UAE)

Matches can be watched on BeIN Sports

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
The candidates

Dr Ayham Ammora, scientist and business executive

Ali Azeem, business leader

Tony Booth, professor of education

Lord Browne, former BP chief executive

Dr Mohamed El-Erian, economist

Professor Wyn Evans, astrophysicist

Dr Mark Mann, scientist

Gina MIller, anti-Brexit campaigner

Lord Smith, former Cabinet minister

Sandi Toksvig, broadcaster

 

UAE currency: the story behind the money in your pockets
The specs: 2018 Ford F-150

Price, base / as tested: Dh173,250 / Dh178,500

Engine: 5.0-litre V8

Power: 395hp @ 5,000rpm

Torque: 555Nm @ 2,750rpm

Transmission: 10-speed automatic

Fuel consumption, combined: 12.4L / 100km

Updated: April 19, 2022, 3:19 AM