Erling Haaland on target as Manchester City keep the pressure on leaders Arsenal

Manchester City kept up the pressure on Arsenal after Erling Haaland converted a second-half penalty to secure a 1-0 win over Crystal Palace on Saturday.

Haaland spurned a great chance in the first half but calmly converted from the spot in the 78th minute after Michael Olise clumsily clattered into Ilkay Gundogan in the area.

The win brought City within two points of leader Arsenal ahead of the Gunners’ visit to Fulham on Sunday, while Palace are still looking for a first victory of 2023.

"Three points and to win games and to keep performing, it's not easy. Bournemouth beat Liverpool earlier so every game is not easy, it is a fight," Haaland told Sky Sports.

"Nice stadium and a good game and I enjoy it. It's my job and I enjoy it. Everyone knows how important this win is for us and we have to keep going.

"We have to play different ways. People adapt as a team and how people play. Last five years at City there have been four Premier Leagues and we have to adapt and try our best to perform.

Palace 0-1 Man City - in pictures

"I enjoy it, this is England, this is what I have watched my whole life. I enjoy every single second being in it. It's good to be in the middle of it."

Haaland’s 28th goal in 27 league games came after a cleverly taken corner by City. With Palace players switching off, City played a short corner to Gundogan, who was wide open inside the area. Olise rushed in to challenge the midfielder, only to kick his leg as he tried to get to the ball.

Until then, it looked like Palace manager Patrick Vieira — the former Arsenal captain who finished his playing career at City and started his coaching career at its sister club New York City FC — may do the Gunners a big favour in the title race between his two former clubs.

But Palace again looked toothless in attack and finished without a single shot on target for the third league game in a row.

School uniforms report

UAE parents angry at rising cost of 'poor quality' school uniforms

China warns US pushing relations to 'brink of new Cold War'

Hong Kong police endorse China's security law amid protests

How US hostility towards China risks jeopardising the fight against coronavirus

War on waste

UAE's takeaway culture sparks environmental concern

Staff at Abu Dhabi veterinary clinic help tackle plastic waste

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

Erling Haaland on target as Manchester City keep the pressure on leaders Arsenal

Striker nets the winner against Crystal Palace from the penalty spot

Palace 0-1 Man City - in pictures

School uniforms report

Read more

War on waste

Ten tax points to be aware of in 2026

More from this package

While you're here

Emergency