Steven Gerrard insists his Aston Villa team should relish the challenge of taking on 'the 'best team in the world' Liverpool on Tuesday night.
Villa play host to the Premier League title challengers who sit three points behind leaders Manchester City and are still in the running for a historic quadruple.
Gerrard's team are up to 11th in the table after winning their previous two games, the last of which was a 3-1 victory at Burnley on Saturday, and the former Liverpool captain says his team should have no fears about taking on the Merseysiders.
“Liverpool are a world-class team. Arguably, the best team in the world right now. We’re well aware of the challenge,” said Gerrard.
“I’ve spoken many times about how I respect the coach and the coaching staff there. You either fear that or you put your shoulders back and try to take it on and find situations where you can have your moments in the game.
“Every team on the planet, historically or now, there’s always areas or situations that happen in a game where you can hurt them.
“We’re well aware of the size of the challenge, but it’s exciting and I’m looking forward to it. Big games of football are what it’s all about.
“I know where the team is at and I know that we’re capable of winning football matches. I know we’re capable of going on runs to recover situations – we did it when we initially came in.
“We didn’t get too carried away when we were winning games on the spin, and at the same time, when you go on a tough run and suffer a few bumps it’s important to stick together and have belief in your players.
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“It was tough – no one wants to lose four matches, but I had confidence that with the fixtures we had coming up we could put it right and recover our situation.
“My job is to win games for Aston Villa, that will always be the case when I’m representing the club. I want to win, fiercely, and that is no different tomorrow.”
As for Reds manager Jurgen Klopp, he is adamant that his team can still triumph in the title battle, despite City opening a gap at the top and boosting their goal difference following a 5-0 thrashing of Newcastle United on Sunday, that came 24 hours after Liverpool could only manage a draw with Spurs.
“Until it's not reachable any more, why should we stop believing? That's what we do,” said Klopp at his pre-match press conference on Monday.
“It is clear that it is not over, whatever happened, because we both have three games to play. And my concern is actually: how can we win our games?
“In an ideal world you win all the games and you are always in a great mood. A lot of times we have to respond on setbacks and that's what we have to do.”
UAE currency: the story behind the money in your pockets
2018 ICC World Twenty20 Asian Western Sub Regional Qualifier
Event info: The tournament in Kuwait is the first phase of the qualifying process for sides from Asia for the 2020 World T20 in Australia. The UAE must finish within the top three teams out of the six at the competition to advance to the Asia regional finals. Success at regional finals would mean progression to the World T20 Qualifier.
Teams: UAE, Bahrain, Saudi Arabia, Kuwait, Maldives, Qatar
Friday fixtures: 9.30am (UAE time) - Kuwait v Maldives, Qatar v UAE; 3pm - Saudi Arabia v Bahrain
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
Dhadak 2
Director: Shazia Iqbal
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Rating: 1/5
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
The years Ramadan fell in May
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Veere di Wedding
Dir: Shashanka Ghosh
Starring: Kareena Kapoo-Khan, Sonam Kapoor, Swara Bhaskar and Shikha Talsania
Verdict: 4 Stars
Polarised public
31% in UK say BBC is biased to left-wing views
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Source: YouGov