Diogo Jota and Mohamed Salah on target as Liverpool hold off Nottingham Forest

Liverpool forward Diogo Jota is making up for lost time after his double against Nottingham Forest made it four goals in six days after a year-long barren spell.

However, the 3-2 win was littered with defensive lapses and, after the visitors quickly equalised twice through former Reds defender Neco Williams and Morgan Gibbs-White, it needed the reliable left boot of Mohamed Salah to secure victory.

Even then Liverpool’s progress to within six points of fourth-placed Newcastle was almost when Brennan Johnson lobbed Alisson Becker but was denied by the crossbar.

Jota justified Jurgen Klopp’s decision to name an unchanged side for the third successive game running for the first time since January 2020 as his mini-revival continued.

The Portugal international, who due to injury made just 10 appearances in the first six months of the season, ended his drought with two in Monday’s 6-1 demolition of Leeds and repeated the feat to increase the pressure on fellow relegation strugglers Forest, who have now lost their last six away matches and dropped to second-bottom as a result.

"Really happy, the first one took a long time to arrive, but we know how it works," Jota said. "I'm just happy I can help the team with being on the scoresheet."

In line with Liverpool’s recent return to form, Trent Alexander-Arnold, in his new hybrid right-back-cum-midfield role, was at the heart of their best work but unlike at Elland Road where he picked apart the naive hosts it was his enduring set-piece quality which created the most danger.

Yet the first half, in which they enjoyed 86 per cent possession but had only a header from Virgil van Dijk tipped over by goalkeeper Keylor Navas and Jota nodding wastefully wide to show for their efforts, gave no indication of the chaos which was to follow after the interval.

Forest, who had to replace the injured Scott McKenna with Joe Worrall on the half-hour mark, had shown little ambition with a 5-4-1 set-up designed to deny their hosts the space through the middle they had exploited so ruthlessly at Elland Road.

But when the breakthrough came two minutes into the second half it was inevitably from a set-piece.

Alexander-Arnold’s outswinging delivery caused panic and Fabinho seized on a loose ball to head goalwards for Jota to nod in from close range.

The lead lasted just four minutes as Forest counter-attacked and Williams blasted home via a deflection off Robertson.

However, Liverpool’s response was instantaneous as Jota exploited a static Forest defence.

Robertson swung over a free-kick and the Portugal international ran from deep to control on his chest unmarked and slot home with the visitors and most of Anfield expecting an offside flag which never came.

Jota was denied a hat-trick when his header was tipped over by Navas but a failure to establish control allowed Gibbs-White to brilliantly volley in the 68th minute and the visiting support could hardly believe it having previously witnessed just five goals in 15 away league matches this season.

But they barely had time to celebrate as Salah put Liverpool ahead for the third and final time from yet another Alexander-Arnold free-kick, although the Egypt international’s left-footed finish required the assistance of a post to go in, joining Robbie Fowler in joint sixth place on the club’s all-time scorers list with 182.

Still Liverpool failed to close the back door and their former striker Taiwo Awonyi, who scored the winner against at the City Ground in October, saw an overhead kick graze the crossbar before Johnson went even closer.

Seasons can be defined by such small margins and, while it maintain Liverpool’s momentum in their quest for Champions League football, it extended Forest’s dismal run to three points from the last 30 available.

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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

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Known EU weapons transfers to Ukraine since the war began: Germany 1,000 anti-tank weapons and 500 Stinger surface-to-air missiles. Luxembourg 100 NLAW anti-tank weapons, jeeps and 15 military tents as well as air transport capacity. Belgium 2,000 machine guns, 3,800 tons of fuel. Netherlands 200 Stinger missiles. Poland 100 mortars, 8 drones, Javelin anti-tank weapons, Grot assault rifles, munitions. Slovakia 12,000 pieces of artillery ammunition, 10 million litres of fuel, 2.4 million litres of aviation fuel and 2 Bozena de-mining systems. Estonia Javelin anti-tank weapons. Latvia Stinger surface to air missiles. Czech Republic machine guns, assault rifles, other light weapons and ammunition worth $8.57 million.

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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

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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

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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Diogo Jota and Mohamed Salah on target as Liverpool hold off Nottingham Forest

The 3-2 win was littered with defensive lapses and, after the visitors quickly equalised twice through former Reds defender Neco Williams and Morgan Gibbs-White

COMPANY%20PROFILE

European&nbsp;arms

Afro%20salons

Ten tax points to be aware of in 2026

European arms