Newcastle knocked out of FA Cup by Sheffield Wednesday

Premier League high-flyers Newcastle United were shocked by third-tier Sheffield Wednesday on Saturday as they suffered a 2-1 away defeat to crash out of the FA Cup in the third round.

Newcastle, who sit third in the top flight, fell two goals behind as the League One side’s Josh Windass netted twice in the second half.

Windass opened the scoring as he finished off an intricate move in the 52nd minute before doubling his side's advantage shortly after when he coolly slotted past Newcastle goalkeeper Martin Dubravka after running through a gap in the heart of the defence.

“It's one of the proudest moments in my managerial career to date,” Wednesday manager Darren Moore said.

“I'm really pleased for everybody at the club and I'm delighted for the players. We were up against a really good team and put in an excellent performance.”

Eddie Howe’s Newcastle were the dominant side with 76 per cent possession and 22 shots compared with the hosts’ nine, yet they failed to capitalise.

Bruno Guimaraes pulled one back for Newcastle in the 69th minute as he tapped in from close range after goalkeeper Cameron Dawson did well to stop Chris Wood’s initial effort from a corner, but it was little more than a consolation.

Dawson was called into action throughout the game to keep the dream alive for Wednesday and his manager highlighted the importance of his performance.

Moore added: “We didn't allow them to settle into their rhythm and that gave us some hope in the game. I thought every one of them did well.

“Josh Windass will get the headlines but Cameron Dawson pulled off a couple of great saves. You know you're going to get tested against teams like this, so your keeper has to concentrate and be in the right place when needed and he was.”

Howe, meanwhile, said he thought his team should have made the most of the chances they created.

“[We are] bitterly disappointed to go out, I thought the performance was OK,” he said.

“We created enough chances to win the tie and their goalkeeper made a number of great saves but we weren’t clinical enough when those presentable opportunities were there.

“We have to accept the defeat and Sheffield Wednesday battled for everything, as we did, but it wasn’t to be.”

RESULT

Everton 2 Huddersfield Town 0
Everton: Sigurdsson (47'), Calvert-Lewin (73')

Man of the Match: Dominic Calvert-Lewin (Everton)

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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

The biog

Favourite film: Motorcycle Dairies, Monsieur Hulot’s Holiday, Kagemusha

Favourite book: One Hundred Years of Solitude

Holiday destination: Sri Lanka

First car: VW Golf

Proudest achievement: Building Robotics Labs at Khalifa University and King’s College London, Daughters

Driverless cars or drones: Driverless Cars