• Leeds United's Luis Sinisterra (L) celebrates scoring the third goal in the 3-1 FA Cup fourth round win against Accrington Stanley at the Wham Stadium in Accrington on January 28, 2023. AFP
    Leeds United's Luis Sinisterra (L) celebrates scoring the third goal in the 3-1 FA Cup fourth round win against Accrington Stanley at the Wham Stadium in Accrington on January 28, 2023. AFP
  • Colombian striker Luis Sinisterra scores for Leeds. AFP
    Colombian striker Luis Sinisterra scores for Leeds. AFP
  • Leeds United's Jack Harrison celebrates scoring their first goal with Marc Roca. Action Images
    Leeds United's Jack Harrison celebrates scoring their first goal with Marc Roca. Action Images
  • Leeds United's Spanish defender Junior Firpo celebrates scoring the second goal. AFP
    Leeds United's Spanish defender Junior Firpo celebrates scoring the second goal. AFP
  • Leslie Adekoya after scoring for Accrington Stanley. AFP
    Leslie Adekoya after scoring for Accrington Stanley. AFP

Leeds avoid FA Cup upset with victory at League One Accrington


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Leeds avoided another FA Cup upset by winning 3-1 at Accrington to reach the fifth round for just the fourth time in 20 years.

Jack Harrison’s stunning strike gave the Premier League side an interval lead and two goals in as many second-half minutes from Junior Firpo and Luis Sinisterra killed the tie.

But it was not all plain sailing for Jesse Marsch’s side and League One side Accrington deservedly pulled one back through teenage substitute Leslie Adekoya’s first senior goal.

But Leeds, dumped out of the cup by the likes of Hereford, Histon, Rochdale, Sutton, Newport and Crawley in recent years, had too much quality for their hosts and reached the last 16 for the first time in seven years.

The opening exchanges were fast and furious. Accrington skipper Sean McConville stung Leeds goalkeeper Illan Meslier’s palms with a 25-yard drive and Shaun Whalley was denied by Max Wober’s lunging tackle.

Leeds record signing Georginio Rutter almost made a dream start on his first appearance for the club, dragging a low left-footed shot inches wide with his first real touch.

Accrington made it uncomfortable for the visitors. McConville launched another rocket and Whalley threatened at the near post, with both efforts held by Meslier.

But Leeds took a 23rd-minute lead with the game’s first moment of real quality when Harrison lashed home a blistering drive into the bottom corner after some neat build-up.

Stanley responded well. Brentford loanee Aaron Pressley’s angled shot was saved by Meslier, who fumbled Whalley’s dangerous ball into the box soon after.

Leeds almost doubled their lead through Sinisterra, whose long-range effort crashed against a post – replays showed Toby Savin got his fingers to it – but Marsch’s side had Meslier to thank for keeping them in front when he kept out Ethan Hamilton’s shot.

Accrington spurned a golden chance to equalise moments after the restart when Harvey Rodgers – a lifelong Leeds fan – failed to get his shot on target at the far post following McConville’s free-kick.

Rodgers stabbed another chance wide after Meslier spilled Doug Tharme’s long throw.

Leeds wasted two chances of their own in quick succession just after the hour mark as Bamford and Sinisterra fired off target.

But Leeds then put the tie to bed with two goals in as many minutes. Bamford brilliantly teed up Firpo to drill home his first goal for the club and another free-flowing move ended with Sinisterra’s thumping finish from Harrison’s pass.

Savin denied Leeds a fourth when keeping out substitute Rodrigo’s shot as Leeds threatened to overrun their hosts.

But John Coleman’s side went down fighting and deservedly reduced the deficit in the 81st minute when Adekoya swept home Seb Quirk’s pass from six yards.

Results

2-15pm: Commercial Bank Of Dubai – Conditions (TB) Dh100,000 (Dirt) 1,400m; Winner: Al Habash, Patrick Cosgrave (jockey), Bhupat Seemar (trainer)

2.45pm: Al Shafar Investment – Handicap (TB) Dh80,000 (D) 1,200m; Winner: Day Approach, Ray Dawson, Ahmad bin Harmash

3.15pm: Dubai Real estate Centre – Handicap (TB) Dh80,000 (D) 1,600m; Winner: Celtic Prince, Richard Mullen, Rashed Bouresly

3.45pm: Jebel Ali Sprint by ARM Holding – Listed (TB) Dh500,000 (D) 1,000m; Winner: Khuzaam, Pat Dobbs, Doug Watson

4.15pm: Shadwell – Conditions (TB) Dh100,000 (D) 1,600m; Winner: Tenbury Wells, Royston Ffrench, Salem bin Ghadayer

4.45pm: Jebel Ali Stakes by ARM Holding – Listed (TB) Dh500,000 (D) 1,950m; Winner: Lost Eden, Andrea Atzeni, Doug Watson

5.15pm: Jebel Ali Racecourse – Handicap (TB) Dh76,000 (D) 1,950m; Winner: Rougher, Pat Dobbs, Doug Watson

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Mercedes-AMG GT 63 S E Performance: the specs

Engine: 4.0-litre twin-turbo V8 plus rear-mounted electric motor

Power: 843hp at N/A rpm

Torque: 1470Nm N/A rpm

Transmission: 9-speed auto

Fuel consumption: 8.6L/100km

On sale: October to December

Price: From Dh875,000 (estimate)

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The specs

Engine: 1.5-litre 4-cyl turbo

Power: 194hp at 5,600rpm

Torque: 275Nm from 2,000-4,000rpm

Transmission: 6-speed auto

Price: from Dh155,000

On sale: now

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The Gentlemen

Director: Guy Ritchie

Stars: Colin Farrell, Hugh Grant 

Three out of five stars

Libya's Gold

UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves. 

The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.

Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.

A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

Price, base / as tested From Dh173,775 (base model)
Engine 2.0-litre 4cyl turbo, AWD
Power 249hp at 5,500rpm
Torque 365Nm at 1,300-4,500rpm
Gearbox Nine-speed auto
Fuel economy, combined 7.9L/100km

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: Oulo.com

Founder: Kamal Nazha

Based: Dubai

Founded: 2020

Number of employees: 5

Sector: Technology

Funding: $450,000

The specs: 2019 Mercedes-Benz C200 Coupe


Price, base: Dh201,153
Engine: 2.0-litre turbocharged four-cylinder
Transmission: Nine-speed automatic
Power: 204hp @ 5,800rpm
Torque: 300Nm @ 1,600rpm
Fuel economy, combined: 6.7L / 100km

MATCH INFO

Sheffield United 2 Bournemouth 1
United: Sharp (45 2'), Lundstram (84')
Bournemouth: C Wilson (13')

Man of the Match: Jack O’Connell (Sheffield United)

Updated: January 28, 2023, 3:46 PM