Eddie Nketiah of Arsenal celebrates with teammate Kieran Tierney after scoring their side's third goal in their home match against West Ham United. Getty.
Eddie Nketiah of Arsenal celebrates with teammate Kieran Tierney after scoring their side's third goal in their home match against West Ham United. Getty.
Eddie Nketiah of Arsenal celebrates with teammate Kieran Tierney after scoring their side's third goal in their home match against West Ham United. Getty.
Eddie Nketiah of Arsenal celebrates with teammate Kieran Tierney after scoring their side's third goal in their home match against West Ham United. Getty.

Arsenal fight back to beat West Ham and move seven points clear at top


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Arsenal recovered from a goal down to beat West Ham 3-1 on Boxing Day and extend their lead at the top of the Premier League table to seven points.

Said Benrahma’s 27th-minute penalty gave David Moyes’ side a slender advantage at half-time, after the Gunners had a spot kick disallowed by VAR on the stroke of the interval.

Mikel Arteta saw his team move up through the gears after the break with Bukayo Saka and Gabriel Martinelli scoring with fine finishes at the start of the second period.

Eddie Nketiah’s goal in the 69th minute ensured the Gunners secured all three points and equalled their longest-ever Premier League home winning streak, with their 10th straight victory at the Emirates.

As predicted, Nketiah, 23, started in place of Gabriel Jesus, who is sidelined with the injury he sustained while playing for Brazil at the World Cup.

Arsenal thought they had gone ahead inside five minutes when Saka found the back of the net, but the ball had taken a touch off Nketiah in the build-up, resulting in an offside call.

Martinelli then went on a fine run down the left before he was brought down by Jarrod Bowen, who was immediately booked.

The Gunners were awarded the eighth-minute free kick but could not make anything of it.

Arsenal squandered a good opportunity to pull ahead when Martin Odegaard tried to set up a one-on-one for Granit Xhaka, but overpowered his pass and the Switzerland skipper could not get to the ball before West Ham keeper Lukasz Fabianski.

Arsenal manager Mikel Arteta and Bukayo Saka embrace after their team's victory. EPA.
Arsenal manager Mikel Arteta and Bukayo Saka embrace after their team's victory. EPA.

The Gunners, who dominated possession in the first period, continued to find themselves frustrated by the resilient visitors, who ultimately pulled ahead when William Saliba brought down Bowen just inside the area, clipping the West Ham forward’s left foot.

The referee pointed to the spot and Benrahma stepped up, firing into the back of the net as Aaron Ramsdale went to his left to open the scoring in the 27th minute.

The Gunners piled on the pressure with wave after wave of attack throughout the first 45 minutes, frequently finding themselves in the final third but ultimately producing nothing.

The first half ended in more frustration for the hosts when Odegaard fired a sharp left-footed strike that hit Aaron Cresswell, whose arm was raised as he made the block.

Arsenal were initially awarded the handball, but a VAR check confirmed the ball had hit Cresswell’s head and ensured the Gunners went into the break 1-0 down.

Michail Antonio saw his attempt to double the Hammers’ lead shortly after the restart thwarted. Thomas Partey’s effort was then turned away at the right post and Fabianski blocked the resulting corner.

The Gunners equalised in the 53rd minute when Odegaard’s effort found its way to the feet of Saka at the edge of the six-metre box. Saka wasted no time, slotting into the bottom left corner to level the scores.

Arsenal took the lead just six minutes later after a few quick touches found Martinelli at the left of the area and he beat Fabianski with a low effort at his near post.

Nketiah had enjoyed the vocal support of the Emirates crowd from kick-off and they were finally rewarded when Odegaard tapped the ball to him.

He neatly pivoted around his marker before firing into the bottom corner as the elated fans chanted his name.

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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UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

 

 

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

Friday's schedule in Madrid

Men's quarter-finals

Novak Djokivic (1) v Marin Cilic (9) from 2pm UAE time

Roger Federer (4) v Dominic Thiem (5) from 7pm

Stefanos Tsitsipas (8) v Alexander Zverev (3) from 9.30pm

Stan Wawrinka v Rafael Nadal (2) from 11.30pm

Women's semi-finals

Belinda Bencic v Simona Halep (3) from 4.30pm

Sloane Stephens (8) v Kiki Bertens (7) from 10pm

Types of fraud

Phishing: Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.

Smishing: The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.

Vishing: The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.

SIM swap: Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.

Identity theft: Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.

Prize scams: Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.

* Nada El Sawy

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BRIEF SCORES

England 353 and 313-8 dec
(B Stokes 112, A Cook 88; M Morkel 3-70, K Rabada 3-85)  
(J Bairstow 63, T Westley 59, J Root 50; K Maharaj 3-50)
South Africa 175 and 252
(T Bavuma 52; T Roland-Jones 5-57, J Anderson 3-25)
(D Elgar 136; M Ali 4-45, T Roland-Jones 3-72)

Result: England won by 239 runs
England lead four-match series 2-1

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'THE WORST THING YOU CAN EAT'

Trans fat is typically found in fried and baked goods, but you may be consuming more than you think.

Powdered coffee creamer, microwave popcorn and virtually anything processed with a crust is likely to contain it, as this guide from Mayo Clinic outlines: 

Baked goods - Most cakes, cookies, pie crusts and crackers contain shortening, which is usually made from partially hydrogenated vegetable oil. Ready-made frosting is another source of trans fat.

Snacks - Potato, corn and tortilla chips often contain trans fat. And while popcorn can be a healthy snack, many types of packaged or microwave popcorn use trans fat to help cook or flavour the popcorn.

Fried food - Foods that require deep frying — french fries, doughnuts and fried chicken — can contain trans fat from the oil used in the cooking process.

Refrigerator dough - Products such as canned biscuits and cinnamon rolls often contain trans fat, as do frozen pizza crusts.

Creamer and margarine - Nondairy coffee creamer and stick margarines also may contain partially hydrogenated vegetable oils.

Timeline

1947
Ferrari’s road-car company is formed and its first badged car, the 125 S, rolls off the assembly line

1962
250 GTO is unveiled

1969
Fiat becomes a Ferrari shareholder, acquiring 50 per cent of the company

1972
The Fiorano circuit, Ferrari’s racetrack for development and testing, opens

1976
First automatic Ferrari, the 400 Automatic, is made

1987
F40 launched

1988
Enzo Ferrari dies; Fiat expands its stake in the company to 90 per cent

2002
The Enzo model is announced

2010
Ferrari World opens in Abu Dhabi

2011
First four-wheel drive Ferrari, the FF, is unveiled

2013
LaFerrari, the first Ferrari hybrid, arrives

2014
Fiat Chrysler announces the split of Ferrari from the parent company

2015
Ferrari launches on Wall Street

2017
812 Superfast unveiled; Ferrari celebrates its 70th anniversary

Sole survivors
  • Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
  • George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
  • Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
  • Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
JAPAN SQUAD

Goalkeepers: Masaaki Higashiguchi, Shuichi Gonda, Daniel Schmidt
Defenders: Yuto Nagatomo, Tomoaki Makino, Maya Yoshida, Sho Sasaki, Hiroki Sakai, Sei Muroya, Genta Miura, Takehiro Tomiyasu
Midfielders: Toshihiro Aoyama, Genki Haraguchi, Gaku Shibasaki, Wataru Endo, Junya Ito, Shoya Nakajima, Takumi Minamino, Hidemasa Morita, Ritsu Doan
Forwards: Yuya Osako, Takuma Asano, Koya Kitagawa

Updated: December 26, 2022, 11:18 PM