• City's Rico Lewis celebrates after scoring their first to level at 1-1 in the 3-1 Champions League win against Sevilla on November 2, 2022. AFP
    City's Rico Lewis celebrates after scoring their first to level at 1-1 in the 3-1 Champions League win against Sevilla on November 2, 2022. AFP
  • Rico Lewis celebrates with Riyad Mahrez. AFP
    Rico Lewis celebrates with Riyad Mahrez. AFP
  • Manchester City's Rico Lewis celebrates scoring. PA
    Manchester City's Rico Lewis celebrates scoring. PA
  • Riyad Mahrez celebrates with teammates after scoring Manchester City's third goal in the 3-1 Champions League win against Sevilla on November 2, 2022. EPA
    Riyad Mahrez celebrates with teammates after scoring Manchester City's third goal in the 3-1 Champions League win against Sevilla on November 2, 2022. EPA
  • Riyad Mahrez scores City's third goal. PA
    Riyad Mahrez scores City's third goal. PA
  • Julian Alvarez scores City's second past Sevilla goalkeeper Yassine Bounou. EPA
    Julian Alvarez scores City's second past Sevilla goalkeeper Yassine Bounou. EPA
  • Manchester City's Julian Alvarez celebrates scoring. PA
    Manchester City's Julian Alvarez celebrates scoring. PA
  • Rico Lewis scores for Manchester City. Getty
    Rico Lewis scores for Manchester City. Getty
  • Rafa Mir celebrates after giving Sevilla the lead. Getty
    Rafa Mir celebrates after giving Sevilla the lead. Getty
  • City players look dejected after Rafa Mir's goal. Getty
    City players look dejected after Rafa Mir's goal. Getty
  • Rafa Mir celebrates scoring. PA
    Rafa Mir celebrates scoring. PA
  • Rafa Mir heads Sevilla in front. PA
    Rafa Mir heads Sevilla in front. PA

Rico Lewis makes history as Manchester City fight back to beat Sevilla


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Rico Lewis became Manchester City’s youngest Champions League goalscorer as Pep Guardiola’s side came from behind to beat Sevilla 3-1 in their final group game.

The right-back, aged 17 years and 346 days and making his first senior start, provided the spark for an unusually sluggish City by hitting a superb equaliser at the Etihad Stadium.

Rafa Mir had given the Spanish side a surprise lead but City stepped up after Lewis’ leveller early in the second half and went on to win convincingly with strikes from Julian Alvarez and Riyad Mahrez.

There had been nothing riding on the game with City already confirmed as Group G winners and Sevilla heading to the Europa League from third place.

Consequently the first half was a largely forgettable affair, notable only for Mir’s well-taken header.

City typically dominated possession but, amid torrential downpours and a flat atmosphere, they rarely got out of first gear.

It was not because of a lack of star quality. Erling Haaland again was not risked due to injury and Kevin De Bruyne was among the players benched as Guardiola made seven changes, but the side fielded was still packed with senior internationals.

Only Lewis, fellow youngster Cole Palmer and goalkeeper Stefan Ortega were not first-team regulars.

City were also gifted a handful of opportunities by Sevilla’s unconvincing keeper Yassine Bounou but they could not take advantage with Palmer shooting over and Ilkay Gundogan having an effort blocked.

City were stunned on the half-hour as Mir was left unmarked at the back post to meet Isco’s corner with a firm header which looped past Ortega.

Jack Grealish did force a save from Bounou in response but it was not until the second period they found a spark.

It was Lewis who provided it as he made the latest of a series of runs into Sevilla territory. When the visitors failed to clear, Alvarez played the teenager in on goal and he finished like a veteran with a firm shot past Bounou.

City almost took the lead moments later but this time Bounou clawed out Ruben Dias’ firm header from under the crossbar.

Guardiola decided to increase the tempo further by introducing De Bruyne in the 70th minute and within three minutes the Belgian playmaker had created the goal that put City ahead.

De Bruyne picked out Alvarez with a superb pass behind the defence and the Argentinian coolly swerved round Bounou to tuck home.

Alvarez was not finished there and he set up the third as he robbed a Jose Carmona and teed up Mahrez.

City had late chances to add a fourth but Bounou saved from Dias and Phil Foden

SAUDI RESULTS

Team Team Pederson (-40), Team Kyriacou (-39), Team De Roey (-39), Team Mehmet (-37), Team Pace (-36), Team Dimmock (-33)

Individual E. Pederson (-14), S. Kyriacou (-12), A van Dam (-12), L. Galmes (-12), C. Hull (-9), E. Givens (-8),

G. Hall (-8), Ursula Wikstrom (-7), Johanna Gustavsson (-7)

Bharatanatyam

A ancient classical dance from the southern Indian state of Tamil Nadu. Intricate footwork and expressions are used to denote spiritual stories and ideas.

MATCH INFO

Quarter-finals

Saturday (all times UAE)

England v Australia, 11.15am 
New Zealand v Ireland, 2.15pm

Sunday

Wales v France, 11.15am
Japan v South Africa, 2.15pm

The White Lotus: Season three

Creator: Mike White

Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell

Rating: 4.5/5

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

Company profile

Name: Fruitful Day

Founders: Marie-Christine Luijckx, Lyla Dalal AlRawi, Lindsey Fournie

Based: Dubai, UAE

Founded: 2015

Number of employees: 30

Sector: F&B

Funding so far: Dh3 million

Future funding plans: None at present

Future markets: Saudi Arabia, potentially Kuwait and other GCC countries

Updated: November 02, 2022, 11:02 PM