Kieran Tierney was the Arsenal match-winner against FC Zurich as the Gunners progress from their Europa League group in first place and avoid a potentially tricky knockout round play-off tie.
Arsenal needed to match the result of Group A rivals PSV Eindhoven to secure top-spot and Tierney’s fine finish was just enough to see off a spirited Zurich side 1-0.
PSV won away to Bodo/Glimt so a victory at the Emirates Stadium was required as Mikel Arteta’s side – showing seven changes from the 5-0 Premier League win over Nottingham Forest on Sunday – failed to fire.
But, after Manchester United had only been able to seal second place in their group earlier in the evening, the win means Arsenal will avoid the likes of Barcelona, Juventus and Sevilla as they receive a bye into the round of 16.
Like United at Real Socieded, Arsenal hit the front with 17 minutes on the clock as Fabio Vieira saw two shots blocked – the ball breaking kindly for Tierney to arrow home from the edge of the penalty area.
The breakthrough gave Arsenal the impetus but Vieira saw an effort blocked by an unwitting Gabriel Jesus after Eddie Nketiah seemed to be pulled back in the area, although Belgian referee Erik Lambrechts was unmoved.
Zurich forced Aaron Ramsdale into meaningful action for the first time as Jonathan Okita’s shot took a deflection, the England goalkeeper reacting well to shift his weight and save low to his right.
At the other end, Tanick Brecher in the Zurich goal went one better as he tipped an Nketiah header away at full stretch.
Arsenal failed to add to their lead before the break with Jesus seeing a close-range shot turned behind by Brecher soon after the restart.
With PSV 2-1 up in Norway, Arteta called for the calvary as Bukayo Saka – an injury doubt before the game – and Thomas Partey came off the bench just after the hour.
The lead was a slender one and hearts were in mouths for a couple of seconds after Adrian Guerrero had fired home, only for the offside flag to cut short celebrations in the away end.
Arteta responded with further alterations as Takehiro Tomiyasu and captain Martin Odegaard were also introduced.
But the nerves began to creep into the home fans as Arsenal failed to add to their narrow lead, Zurich pushing forward and penning Arsenal into their own half.
Tomiyasu limped off injured to add to the late drama but the hosts eventually saw out the remainder of the contest to take their place at the top of Group A.
"We just had to show fight and hunger because Zurich came here with so much of that. We knew they would and we knew it would be tough with the man-to-man way they played," Tierney told BT Sport. "It's just a shame we didn't score more. It's hard to say why – we won 5-0 three days ago."
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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
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Company Profile
Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million
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