• Liverpool fans waiting to get into the Stade de France in Paris before the Champions League final. Getty
    Liverpool fans waiting to get into the Stade de France in Paris before the Champions League final. Getty
  • Gaps in the Liverpool end as fans struggle to get into the ground before kick-off. EPA
    Gaps in the Liverpool end as fans struggle to get into the ground before kick-off. EPA
  • Liverpool fans waiting to get into the Stade de France in Paris before the Champions League final. PA
    Liverpool fans waiting to get into the Stade de France in Paris before the Champions League final. PA
  • The giant screen showing that the kick-off has been depalyed due to late arriving fans. PA
    The giant screen showing that the kick-off has been depalyed due to late arriving fans. PA
  • Police officers on horseback as Spanish fans gather near Stade de France. Getty
    Police officers on horseback as Spanish fans gather near Stade de France. Getty
  • Liverpool fans queue to gain entry to the stadium as Kick off is delayed ahead of the UEFA Champions League Final at the Stade de France, Paris. Picture date: Saturday May 28, 2022.
    Liverpool fans queue to gain entry to the stadium as Kick off is delayed ahead of the UEFA Champions League Final at the Stade de France, Paris. Picture date: Saturday May 28, 2022.
  • Fans waiting outside the gates to enter the stadium. PA
    Fans waiting outside the gates to enter the stadium. PA
  • Police spray tear gas at Liverpool fans outside the stadium. Getty
    Police spray tear gas at Liverpool fans outside the stadium. Getty
  • Liverpool fans cover their faces after being sprayed by pepper spray. PA
    Liverpool fans cover their faces after being sprayed by pepper spray. PA
  • Liverpool fans are seen queuing outside the stadium. Getty
    Liverpool fans are seen queuing outside the stadium. Getty
  • Liverpool fans are seen queuing outside the stadium. Getty
    Liverpool fans are seen queuing outside the stadium. Getty
  • Liverpool fans cover their faces after being sprayed by pepper spray. Getty
    Liverpool fans cover their faces after being sprayed by pepper spray. Getty
  • An angry Liverpool fan before the game. Getty
    An angry Liverpool fan before the game. Getty
  • Gaps in the Liverpool end as fans struggle to get into the ground before kick-off. Getty
    Gaps in the Liverpool end as fans struggle to get into the ground before kick-off. Getty
  • Liverpool fans queue to gain entry to the stadium. PA
    Liverpool fans queue to gain entry to the stadium. PA

Uefa apologise to Liverpool after being found at fault for Champions League final chaos


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  • Arabic

A review into the chaos before the 2022 Champions League final between Liverpool and Real Madrid has said organisers Uefa were responsible for the events which unfolded including a "large number of near misses that nearly led to disaster".

European football governing body Uefa apologised to Liverpool for initially blaming the club's fans for the mayhem following the release of an independent review on Monday.

The final was delayed by 36 minutes after thousands of Liverpool supporters were unable to get into the Stade de France for the match on May 28, which Real won 1-0, while French police were filmed using tear gas on fans including women and children.

Uefa and French authorities at the time blamed the chaos on ticket fraud, although the review said there was no evidence to support such claims.

The final "will be remembered as a moment of suffering for many fans but should also be a reminder of a situation we certainly do not want to witness again in the future at any sporting event in Europe or anywhere in the world," said Tiago Brandao Rodrigues, a member of Portugal's parliament, who chaired the investigation.

"Avoiding future disasters and improving the service provided at football events was the aim of the Panel’s work during this process," he added in the 220-page review, which had a panel including legal, policing and event-management consultants as well as representatives from fan groups.

Uefa General Secretary Theodore Theodoridis said the body "would like to apologise most sincerely once again to all those who were affected by the events that unfolded on what should have been a celebration at the pinnacle of the club season".

He added: "In particular, I would like to apologise to the supporters of Liverpool FC for the experiences many of them had when attending the game and for the messages released prior to and during the game which had the effect of unjustly blaming them for the situation leading to the delayed kick-off."

Liverpool said they were disappointed that they had not received a copy of the report before it surfaced in several British media outlets hours before it was officially released.

"It's hugely disappointing that a report of such significance, such importance to football supporters’ lives and future safety, should be leaked and published in this way," the Merseyside club said in a statement.

"It's been over eight months of work by the independent panel and it is only right and proper to publish the contents of the report to our supporters appropriately."

Monster

Directed by: Anthony Mandler

Starring: Kelvin Harrison Jr., John David Washington 

3/5

 

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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ENGLAND SQUAD

Goalkeepers Pickford (Everton), Pope (Burnley), Henderson (Manchester United)

Defenders Alexander-Arnold (Liverpool), Chilwell (Chelsea), Coady (Wolves), Dier (Tottenham), Gomez (Liverpool), James (Chelsea), Keane (Everton), Maguire (Manchester United), Maitland-Niles (Arsenal), Mings (Aston Villa), Saka (Arsenal), Trippier (Atletico Madrid), Walker (Manchester City)

Midfielders: Foden (Manchester City), Henderson (Liverpool), Grealish (Aston Villa), Mount (Chelsea), Rice (West Ham), Ward-Prowse (Southampton), Winks (Tottenham)

Forwards: Abraham (Chelsea), Calvert-Lewin (Everton), Kane (Tottenham), Rashford (Manchester United), Sancho (Borussia Dortmund), Sterling (Manchester City)

Squid Game season two

Director: Hwang Dong-hyuk 

Stars:  Lee Jung-jae, Wi Ha-joon and Lee Byung-hun

Rating: 4.5/5

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Updated: February 14, 2023, 5:28 AM