Substitute Josh Dasilva's late rocket salvaged Brentford a point as they fought back from two goals down to draw 2-2 in their Premier League opener at Leicester City.
Dasilva, a second-half replacement for Mathias Jensen, crashed home an unlikely equaliser with four minutes remaining for the Bees, who had been a clear second best for most of the match.
Leicester had been more than good value for their 2-0 lead after goals in each half from Timothy Castagne and Kiernan Dewsbury-Hall before Ivan Toney pulled one back in the 62nd minute.
The Foxes bossed the first 45 minutes to such an extent that their 1-0 interval lead was scant reward.
After Brentford forward Bryan Mbeumo volleyed straight at Leicester goalkeeper Danny Ward in the 10th minute it was one-way traffic.
Ward, preferred in goal to Daniel Iversen following Kasper Schmeichel's departure to Ligue 1 side Nice, rarely got a touch.
At the other end, Bees goalkeeper David Raya was much busier, parrying a swerving effort from Wilfred Ndidi before James Maddison headed Youri Tielemans' cross just wide.
Maddison was the provider when the Foxes took a deserved lead in the 27th minute as Castagne rose highest to powerfully head home his corner.
Maddison and Dewsbury-Hall were at the heart of all Leicester's best work as Brentford sat deep and were surprisingly passive, with the former's volley gathered comfortably by Raya.
Raya was beaten again three minutes before half-time when Tielemans' 25-yard shot bounced off his right-hand post, but the Foxes gave the scoreline a truer reflection of their dominance just 30 seconds after the restart.
Jamie Vardy teed up Dewsbury-Hall 25 yards from goal and the impressive homegrown midfielder rifled a low shot into the bottom corner.
It looked a long way back for the Bees, but they lifted themselves out of their torpor and Toney flung them a lifeline in the 62nd minute after a rare foray forward.
Toney controlled Rico Henry's ball into the edge of the six-yard box and, after holding off Daniel Amartey's challenge, he hooked the ball home.
Leicester responded through Wesley Fofana's header from Maddison's free-kick, which hit a post before Raya pushed the rebound clear.
As the game entered the final quarter, Brentford continued to improve and went close to levelling when Toney escaped his marker at the far post and headed Mbeumo's brilliant deep cross inches wide.
But, out of nowhere in the closing stages, Dasilva slammed home a shot from the edge of the penalty area to equalise after cutting inside on to his left foot.
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
Traits of Chinese zodiac animals
Tiger:independent, successful, volatile
Rat:witty, creative, charming
Ox:diligent, perseverent, conservative
Rabbit:gracious, considerate, sensitive
Dragon:prosperous, brave, rash
Snake:calm, thoughtful, stubborn
Horse:faithful, energetic, carefree
Sheep:easy-going, peacemaker, curious
Monkey:family-orientated, clever, playful
Rooster:honest, confident, pompous
Dog:loyal, kind, perfectionist
Boar:loving, tolerant, indulgent
MATCH INFO
AC Milan v Inter, Sunday, 6pm (UAE), match live on BeIN Sports
