• Manchester City's Riyad Mahrez celebrates scoring the opening goal in the Premier League game against Chelsea at Stamford Bridge on January 5, 2023. AFP
    Manchester City's Riyad Mahrez celebrates scoring the opening goal in the Premier League game against Chelsea at Stamford Bridge on January 5, 2023. AFP
  • Manchester City's Riyad Mahrez scores their first goal. Reuters
    Manchester City's Riyad Mahrez scores their first goal. Reuters
  • Manchester City's Erling Haaland, Rico Lewis and Manuel Akanji celebrate their first goal scored by Riyad Mahrez. Reuters
    Manchester City's Erling Haaland, Rico Lewis and Manuel Akanji celebrate their first goal scored by Riyad Mahrez. Reuters
  • Erling Haaland of Manchester City fights for the ball with Chelsea's Kalidou Koulibaly. Getty
    Erling Haaland of Manchester City fights for the ball with Chelsea's Kalidou Koulibaly. Getty
  • Erling Haaland of Manchester City battles with Kalidou Koulibaly. Getty
    Erling Haaland of Manchester City battles with Kalidou Koulibaly. Getty
  • Manchester City's Rodri hits the bar with a header. Reuters
    Manchester City's Rodri hits the bar with a header. Reuters
  • Ederson of Manchester City attempts to clear the ball with Manuel Akanji whilst under pressure from Kai Havertz of Chelsea. Getty
    Ederson of Manchester City attempts to clear the ball with Manuel Akanji whilst under pressure from Kai Havertz of Chelsea. Getty
  • Hakim Ziyech of Chelsea battles with Kevin De Bruyne of Manchester City. Getty
    Hakim Ziyech of Chelsea battles with Kevin De Bruyne of Manchester City. Getty
  • Manchester City's Phil Foden and Chelsea's Hakim Ziyech. AP
    Manchester City's Phil Foden and Chelsea's Hakim Ziyech. AP
  • Raheem Sterling of Chelsea receives medical treatment, before leaving the field and being replaced by Pierre-Emerick Aubameyang. Getty
    Raheem Sterling of Chelsea receives medical treatment, before leaving the field and being replaced by Pierre-Emerick Aubameyang. Getty
  • Raheem Sterling receives medical attention. Reuters
    Raheem Sterling receives medical attention. Reuters
  • Chelsea's Raheem Sterling goes down injured as Manchester City's John Stones looks on. Reuters
    Chelsea's Raheem Sterling goes down injured as Manchester City's John Stones looks on. Reuters
  • Raheem Sterling of Chelsea leaves the field after picking up an injury. Getty
    Raheem Sterling of Chelsea leaves the field after picking up an injury. Getty
  • Manchester City defender John Stones tackles Chelsea's Raheem Sterling. AFP
    Manchester City defender John Stones tackles Chelsea's Raheem Sterling. AFP
  • Chelsea's Christian Pulisic holds his knee after being injured. AFP
    Chelsea's Christian Pulisic holds his knee after being injured. AFP
  • Christian Pulisic leaves the pitch after sustaining an injury. Reuters
    Christian Pulisic leaves the pitch after sustaining an injury. Reuters
  • Phil Foden of Manchester City helps Hakim Ziyech of Chelsea back to his feet. Getty
    Phil Foden of Manchester City helps Hakim Ziyech of Chelsea back to his feet. Getty
  • Chelsea's Kalidou Koulibaly heads the ball. AP
    Chelsea's Kalidou Koulibaly heads the ball. AP
  • Manchester City's Phil Foden grabs the ball after being fouled by Chelsea's Cesar Azpilicueta. AFP
    Manchester City's Phil Foden grabs the ball after being fouled by Chelsea's Cesar Azpilicueta. AFP
  • Manchester City manager Pep Guardiola gives instructions to Erling Haaland on the touchline. Reuters
    Manchester City manager Pep Guardiola gives instructions to Erling Haaland on the touchline. Reuters
  • Manchester City's Phil Foden controls the ball. AFP
    Manchester City's Phil Foden controls the ball. AFP
  • Chelsea's Denis Zakaria helps Manchester City's Kevin De Bruyne to his feet. AFP
    Chelsea's Denis Zakaria helps Manchester City's Kevin De Bruyne to his feet. AFP
  • Chelsea's Kai Havertz and Manchester City's Nathan Ake. AFP
    Chelsea's Kai Havertz and Manchester City's Nathan Ake. AFP
  • Chelsea and Manchester City players pay tribute to late Brazilian football great Pele before the game at Stamford Bridge. EPA
    Chelsea and Manchester City players pay tribute to late Brazilian football great Pele before the game at Stamford Bridge. EPA
  • Chelsea players pay tribute to Pele. AFP
    Chelsea players pay tribute to Pele. AFP
  • A fan holds up a Brazil shirt with 'Pele 10 RIP' written on it before the game. Getty
    A fan holds up a Brazil shirt with 'Pele 10 RIP' written on it before the game. Getty

Pep Guardiola: Rico Lewis 'changed the game' for Manchester City in win at Chelsea


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Pep Guardiola praised Manchester City youngster Rico Lewis for "changing the game" as the Premier League champions overcame a poor first half to defeat Chelsea 1-0 on Thursday night.

City were second best for the opening 45 minutes at Stamford Bridge, but were transformed after the break - when 18-year-old Lewis was introduced - and Riyad Mahrez's 63rd-minute goal provided an important victory to their hopes of retaining the title. City now trail leaders Arsenal by five points.

Guardiola's substitution decisions proved vital on Thursday night, with full-back Lewis and Swiss defender Manuel Akanji replacing Joao Cancelo and Kyle Walker at halftime, before Jack Grealish and Mahrez were sent on minutes before combining for the match-winning goal.

“All the managers try to make decisions to help the team," Guardiola said. "Sometimes you are losing but the team is playing good and why I should change when I have the feeling they are doing well?

“Today, after 20 minutes, because you have to give them a little bit of time to try, I decided I didn’t like what I was seeing. So why wait? I spoke with (coaches) Rodolfo [Borrell] and Enzo [Maresca], and we said: ‘OK, we have to change something otherwise it would have been more difficult.

“Everyone could see from the first minute of the second half, it was a different Man City."

And it was Academy player Lewis whom Guardiola credited with having the biggest impact on City's improved performance.

"This dynamic from Rico helped everyone to have their freedom," the Spaniard said. "He changed the game from minute one.

"In the first half, everything was sloppy, and we couldn’t keep contact with the wingers or the attacking midfielders and we didn’t create much. Our pressing was so poor, and we were not well organised.

Chelsea v Manchester City player ratings

  • CHELSEA RATINGS: Kepa Arrizabalaga - 6: Dealt with varying crosses from Joao Cancelo and Ilkay Gundogan. A poor throw made things difficult for his team but he soon saved a strong shot from Kevin De Bruyne. Could possibly have done more to reach Jack Grealish’s cross for the goal. AP
    CHELSEA RATINGS: Kepa Arrizabalaga - 6: Dealt with varying crosses from Joao Cancelo and Ilkay Gundogan. A poor throw made things difficult for his team but he soon saved a strong shot from Kevin De Bruyne. Could possibly have done more to reach Jack Grealish’s cross for the goal. AP
  • Cesar Azpilicueta - 6: Did a lot of good work to nullify Phil Foden’s threat, including a tackle on the winger near his own box, and also blocked Kevin De Bruyne’s shot well. However, he wasn’t able to stop Grealish getting his cross in for the goal. AFP
    Cesar Azpilicueta - 6: Did a lot of good work to nullify Phil Foden’s threat, including a tackle on the winger near his own box, and also blocked Kevin De Bruyne’s shot well. However, he wasn’t able to stop Grealish getting his cross in for the goal. AFP
  • Thiago Silva - 7: Was composed in possession and when called on defensively, while he headed away crosses from Gundogan and Bernardo Silva authoritatively. His shot went agonisingly wide. AFP
    Thiago Silva - 7: Was composed in possession and when called on defensively, while he headed away crosses from Gundogan and Bernardo Silva authoritatively. His shot went agonisingly wide. AFP
  • Kalidou Koulibaly - 8: While his unorthodox intervention fortuitously went back to Kepa, Koulibaly often looked solid as he stepped out to stop Cancelo’s run, challenged De Bruyne as he threatened to break through and blocked shots from Cancelo and Bernardo Silva. Booked for blocking off Mahrez. AFP
    Kalidou Koulibaly - 8: While his unorthodox intervention fortuitously went back to Kepa, Koulibaly often looked solid as he stepped out to stop Cancelo’s run, challenged De Bruyne as he threatened to break through and blocked shots from Cancelo and Bernardo Silva. Booked for blocking off Mahrez. AFP
  • Marc Cucurella - 5: Had a great battle with Cancelo and came out of it well, notably tackling the Portuguese in his own box. However, he struggled in the second period and lost Riyad Mahrez for the goal. AFP
    Marc Cucurella - 5: Had a great battle with Cancelo and came out of it well, notably tackling the Portuguese in his own box. However, he struggled in the second period and lost Riyad Mahrez for the goal. AFP
  • Hakim Ziyech - 6: Showed good intent at times, although his crosses were often dealt with and he played a poor pass to Azpilicueta when there was a chance to break. Reuters
    Hakim Ziyech - 6: Showed good intent at times, although his crosses were often dealt with and he played a poor pass to Azpilicueta when there was a chance to break. Reuters
  • Denis Zakaria - 7: Moved the ball forward well on various occasions and also helped his team out defensively. Put in a great tackle on Grealish to stop him running through. AP
    Denis Zakaria - 7: Moved the ball forward well on various occasions and also helped his team out defensively. Put in a great tackle on Grealish to stop him running through. AP
  • Mateo Kovacic - 6: Carried the ball well at times and also defended impressively in the first half, notably putting in a good tackle on Cancelo. Did well to dispossess Silva in his own box but hit a wild shot comfortably over the crossbar, then played a wasteful pass when there was the opportunity to break. Booked for cynically fouling Grealish. AFP
    Mateo Kovacic - 6: Carried the ball well at times and also defended impressively in the first half, notably putting in a good tackle on Cancelo. Did well to dispossess Silva in his own box but hit a wild shot comfortably over the crossbar, then played a wasteful pass when there was the opportunity to break. Booked for cynically fouling Grealish. AFP
  • Raheem Sterling - 5: Was forced off after picking up an injury two minutes into proceedings against his former club. AFP
    Raheem Sterling - 5: Was forced off after picking up an injury two minutes into proceedings against his former club. AFP
  • Kai Havertz - 6: Took up intelligent positions to help his midfield and also did well to pick out Carney Chukwuemeka. However, there were also times where he could have taken a risk to really challenge City’s defence. Poor touch let him down when the ball fell to him in the box and his header went straight at Ederson. Getty
    Kai Havertz - 6: Took up intelligent positions to help his midfield and also did well to pick out Carney Chukwuemeka. However, there were also times where he could have taken a risk to really challenge City’s defence. Poor touch let him down when the ball fell to him in the box and his header went straight at Ederson. Getty
  • Christian Pulisic - 6: Looked bright and took up good positions, while he also challenged Bernardo Silva after Cucurella had conceded possession before his game ended prematurely due to injury. Getty
    Christian Pulisic - 6: Looked bright and took up good positions, while he also challenged Bernardo Silva after Cucurella had conceded possession before his game ended prematurely due to injury. Getty
  • SUBS: Pierre-Emerick Aubameyang (Sterling, 6’) - 5: Was able to get into some good positions but lacked a clinical edge, especially when Ziyech delivered a threatening cross. Conceded possession to Erling Haaland early in the second half and struggled to have an impact after that. Getty
    SUBS: Pierre-Emerick Aubameyang (Sterling, 6’) - 5: Was able to get into some good positions but lacked a clinical edge, especially when Ziyech delivered a threatening cross. Conceded possession to Erling Haaland early in the second half and struggled to have an impact after that. Getty
  • Carney Chukwuemeka (Pulisic, 22’) - 7: Slotted in straight away and took up a good position before seeing his shot blocked by Silva, while another effort struck the post. Made a great burst forward and pass to set up Lewis Hall’s chance. Reuters
    Carney Chukwuemeka (Pulisic, 22’) - 7: Slotted in straight away and took up a good position before seeing his shot blocked by Silva, while another effort struck the post. Made a great burst forward and pass to set up Lewis Hall’s chance. Reuters
  • Omari Hutchinson (Aubameyang, 68’) - 5: His decent header set up a chance for Havertz, but he often played safe and then overhit a cross from a promising position. AFP
    Omari Hutchinson (Aubameyang, 68’) - 5: His decent header set up a chance for Havertz, but he often played safe and then overhit a cross from a promising position. AFP
  • Lewis Hall (Cucurella, 68’) - 6: Showed good anticipation to cut out Ederson’s throw and get one of many dangerous crosses into the box, also playing some nice passes to find players in promising positions. Fired his shot off target. Reuters
    Lewis Hall (Cucurella, 68’) - 6: Showed good anticipation to cut out Ederson’s throw and get one of many dangerous crosses into the box, also playing some nice passes to find players in promising positions. Fired his shot off target. Reuters
  • Conor Gallagher (Ziyech, 69’) - 7: Showed plenty of drive as he tried to lift Chelsea and get them back into the game, even if he took things a step too far at times. Reuters
    Conor Gallagher (Ziyech, 69’) - 7: Showed plenty of drive as he tried to lift Chelsea and get them back into the game, even if he took things a step too far at times. Reuters
  • MANCHESTER CITY RATINGS: Ederson - 6: His superb throw released De Bruyne for a break forward, but he was very lucky that Manuel Akanji dealt with the situation calmly after he’d flown out of his goal. Getty
    MANCHESTER CITY RATINGS: Ederson - 6: His superb throw released De Bruyne for a break forward, but he was very lucky that Manuel Akanji dealt with the situation calmly after he’d flown out of his goal. Getty
  • Joao Cancelo - 7: Often defended well and showed plenty of intent going forward, delivering crosses and playing an intelligent pass to Gundogan. AFP
    Joao Cancelo - 7: Often defended well and showed plenty of intent going forward, delivering crosses and playing an intelligent pass to Gundogan. AFP
  • Kyle Walker - 6: Was involved in a mix-up for Pulisic’s chance and threw the ball to Havertz, but also nearly found De Bruyne with a great pass and got a vital touch on Chukwuemeka’s shot to turn it on to the post. Getty
    Kyle Walker - 6: Was involved in a mix-up for Pulisic’s chance and threw the ball to Havertz, but also nearly found De Bruyne with a great pass and got a vital touch on Chukwuemeka’s shot to turn it on to the post. Getty
  • John Stones - 9: Put in a superb defensive performance, standing up well when Aubameyang threatened to run behind, making a superb tackle on Pulisic and showing composure when Chukwuemeka’s shot came back off the post, as well as touching the ball away following a poor pass from Manuel Akanji. AFP
    John Stones - 9: Put in a superb defensive performance, standing up well when Aubameyang threatened to run behind, making a superb tackle on Pulisic and showing composure when Chukwuemeka’s shot came back off the post, as well as touching the ball away following a poor pass from Manuel Akanji. AFP
  • Nathan Ake - 7: Put in some good challenges but there were also times where Chelsea were able to progress up the pitch and get behind him in the first half. Made a good tackle on Ziyech to keep the pressure on, then hit the woodwork with a header. Reuters
    Nathan Ake - 7: Put in some good challenges but there were also times where Chelsea were able to progress up the pitch and get behind him in the first half. Made a good tackle on Ziyech to keep the pressure on, then hit the woodwork with a header. Reuters
  • Bernardo Silva - 7: Was both busy and composed, delivering some very threatening crosses and doing well to block Chukwuemeka’s shot. EPA
    Bernardo Silva - 7: Was both busy and composed, delivering some very threatening crosses and doing well to block Chukwuemeka’s shot. EPA
  • Rodri - 6: Found things difficult at times as he went between defence and midfield, but he still had some good moments, notably putting in a good tackle to halt Zakaria. Overhit his pass when there was the opportunity to counter. Reuters
    Rodri - 6: Found things difficult at times as he went between defence and midfield, but he still had some good moments, notably putting in a good tackle to halt Zakaria. Overhit his pass when there was the opportunity to counter. Reuters
  • Ilkay Gundogan - 7: Took up some brilliant positions and moved the ball well, notably finding Haaland for the striker’s first chance of the game. Reuters
    Ilkay Gundogan - 7: Took up some brilliant positions and moved the ball well, notably finding Haaland for the striker’s first chance of the game. Reuters
  • Kevin De Bruyne - 7: It took him a while to get going, but the Belgian got into some good positions to let off shots, with one being blocked, another going wide and another being saved by Kepa. Came agonisingly close to setting up Haaland. Reuters
    Kevin De Bruyne - 7: It took him a while to get going, but the Belgian got into some good positions to let off shots, with one being blocked, another going wide and another being saved by Kepa. Came agonisingly close to setting up Haaland. Reuters
  • Erling Haaland - 6: Made some great defensive headers but things didn’t quite go his way in the other box, as he missed the target from a couple of opportunities and couldn’t quite turn De Bruyne’s cross into the net. PA
    Erling Haaland - 6: Made some great defensive headers but things didn’t quite go his way in the other box, as he missed the target from a couple of opportunities and couldn’t quite turn De Bruyne’s cross into the net. PA
  • Phil Foden - 5: A poor touch let him down when Kovacic conceded possession and he often struggled to get past Azpilicueta’s resolute defending. Reuters
    Phil Foden - 5: A poor touch let him down when Kovacic conceded possession and he often struggled to get past Azpilicueta’s resolute defending. Reuters
  • SUBS: Manuel Akanji (Cancelo, HT) - 7: While a loose pass almost put his team in trouble, the defender cut out Ziyech’s pass well and did brilliantly to sort the situation when Ederson raced out of his goal. AFP
    SUBS: Manuel Akanji (Cancelo, HT) - 7: While a loose pass almost put his team in trouble, the defender cut out Ziyech’s pass well and did brilliantly to sort the situation when Ederson raced out of his goal. AFP
  • Rico Lewis (Walker, HT) - 7: Immediately got on the ball and showed plenty of confidence to do things throughout. Also put pressure on Hall when he took his shot. PA
    Rico Lewis (Walker, HT) - 7: Immediately got on the ball and showed plenty of confidence to do things throughout. Also put pressure on Hall when he took his shot. PA
  • Riyad Mahrez (Silva, 60’) - 8: Ghosted in and turned the ball into the net having already made things difficult for Cucurella. Showed intelligence in his play after that. Getty
    Riyad Mahrez (Silva, 60’) - 8: Ghosted in and turned the ball into the net having already made things difficult for Cucurella. Showed intelligence in his play after that. Getty
  • Jack Grealish (Foden, 60’) - 8: Delivered an absolute peach of a pass to set up Mahrez for the opener and helped his team out defensively, clearing Hall’s cross then making a burst forward to win a free-kick moments later. EPA
    Jack Grealish (Foden, 60’) - 8: Delivered an absolute peach of a pass to set up Mahrez for the opener and helped his team out defensively, clearing Hall’s cross then making a burst forward to win a free-kick moments later. EPA
  • Kalvin Phillips (Rodri, 86’) – N/R: Successfully broke up Chelsea’s play but also struggled to maintain possession himself. Reuters
    Kalvin Phillips (Rodri, 86’) – N/R: Successfully broke up Chelsea’s play but also struggled to maintain possession himself. Reuters

“In the second half, especially with Manu and Rico – and this young boy has the quality to make us better.

“Everyone can play better, but when [Rico] came in, Rodri played better, Kevin [De Bruyne] played better, and he has the talent to do this.

“Since we have come back, he has been playing for us and he has become fundamental for us, the way he is playing right now.”

Meanwhile, defender John Stones said the win over Chelsea was "just what we needed" as City kept in touch with Arsenal in the title race.

Rico Lewis was singled out for praise by Pep Guardiola for his performance against Chelsea. PA
Rico Lewis was singled out for praise by Pep Guardiola for his performance against Chelsea. PA

"It's a big three points, especially after the other day. The overriding feeling was we dropped two points and we wanted to put it right," said England defender Stones, who was named Player of the Match.

"Especially, the way we played in the second half was brilliant and to come away with three points is just what we needed.

"We rushed our play in the first half. We tried to play too many crucial passes and didn't retain the ball as well as we can. Credit to Chelsea they were compact and we couldn't get many balls through the lines.

"It all came together in the second half. A few big moments too, blocks and defending. We’ve been working on that in training and it came off today."

City and Chelsea face off again on Sunday in the FA Cup third round.

FIRST TEST SCORES

England 458
South Africa 361 & 119 (36.4 overs)

England won by 211 runs and lead series 1-0

Player of the match: Moeen Ali (England)

 

Sun jukebox

Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)

This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.

Elvis Presley, Mystery Train (1955)

The B-side of Presley’s final single for Sun bops with a drummer-less groove.

Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)

Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.

Carl Perkins, Blue Suede Shoes (1956)

Within a month of Sun’s February release Elvis had his version out on RCA.

Roy Orbison, Ooby Dooby (1956)

An essential piece of irreverent juvenilia from Orbison.

Jerry Lee Lewis, Great Balls of Fire (1957)

Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.

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How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

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%3Cp%3E%E2%80%A2%20Looming%20global%20slowdown%20and%20recession%20in%20key%20economies%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Russia-Ukraine%20war%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Interest%20rate%20hikes%20and%20the%20rising%20cost%20of%20debt%20servicing%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Oil%20price%20volatility%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Persisting%20inflationary%20pressures%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Exchange%20rate%20fluctuations%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Shortage%20of%20labour%2Fskills%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20A%20resurgence%20of%20Covid%3F%3C%2Fp%3E%0A
SPEC%20SHEET%3A%20APPLE%20IPHONE%2014%20PRO%20MAX
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UAE Premiership

Results
Dubai Exiles 24-28 Jebel Ali Dragons
Abu Dhabi Harlequins 43-27 Dubai Hurricanes

Fixture
Friday, March 29, Abu Dhabi Harlequins v Jebel Ali Dragons, The Sevens, Dubai

Fitness problems in men's tennis

Andy Murray - hip

Novak Djokovic - elbow

Roger Federer - back

Stan Wawrinka - knee

Kei Nishikori - wrist

Marin Cilic - adductor

BEETLEJUICE BEETLEJUICE

Starring: Winona Ryder, Michael Keaton, Jenny Ortega

Director: Tim Burton

Rating: 3/5

Tips for job-seekers
  • Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
  • Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.

David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East

Pathaan
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Racecard

6.30pm: Mazrat Al Ruwayah Group Two (PA) US$55,000 (Dirt) 1,600m

7.05pm: Meydan Trophy (TB) $100,000 (Turf) 1,900m

7.40pm: Handicap (TB) $135,000 (D) 1,200m

8.15pm: Balanchine Group Two (TB) $250,000 (T) 1,800m

8.50pm: Handicap (TB) $135,000 (T) 1,000m

9.25pm: Firebreak Stakes Group Three (TB) $200,000 (D) 1,600m

10pm: Handicap (TB) $175,000 (T) 2,410m

The National selections: 6.30pm: RM Lam Tara, 7.05pm: Al Mukhtar Star, 7.40pm: Bochart, 8.15pm: Magic Lily, 8.50pm: Roulston Scar, 9.25pm: Quip, 10pm: Jalmoud

F1 The Movie

Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem

Director: Joseph Kosinski

Rating: 4/5

Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

THURSDAY'S FIXTURES

4pm Maratha Arabians v Northern Warriors

6.15pm Deccan Gladiators v Pune Devils

8.30pm Delhi Bulls v Bangla Tigers

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

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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THE SIXTH SENSE

Starring: Bruce Willis, Toni Collette, Hayley Joel Osment

Director: M. Night Shyamalan

Rating: 5/5

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
Updated: January 06, 2023, 5:34 AM