Arsenal manager Mikel Arteta has told his players to "move on" quickly and not let Wednesday's defeat at Manchester City negatively affect the rest of the season.
The Premier League leaders were outclassed at the Etihad, falling to a Kevin de Bruyne-inspired 4-1 defeat, with the Belgian midfielder scoring twice and assisting John Stones for City's second goal. Erling Haaland set a new record for most goals in a 38-game Premier League season with his 39th of the campaign after Rob Holding had pulled one back for the Gunners.
Arsenal remain top of the table but their lead has now been cut to just two points while second-placed Manchester City have played two games fewer.
“We have to accept that the better team won," Arteta said. "They were much better than us, they were more efficient, especially in the first half. They competed for every ball, with a different intensity, purpose and determination.
“We lost too many of those duels and we ended up defending when we were in really good positions, defending in open places against those players which is the last thing that you want to do."
The defeat brought to an end Arsenal's 10-game unbeaten run, although their recent form has fallen short of the excellent standards the Gunners have set for much of the season. Successive draws after throwing away two-goal leads against Liverpool and West Ham were followed by salvaging a 3-3 draw with bottom side Southampton having trailed 3-1 until the final few minutes.
“We have to move on. We will be very silly if this affects us in the next few weeks, so this is a difficult one we have to accept the reality and then we have to move on," Arteta said. "We have to try to help the players and paint the reality of where we are. Today they played against a team that were the best at that level. It’s who can keep at that level, that is the question.”
Man City v Arsenal player ratings
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MAN CITY: Ederson 7: Biggest headache in opening half came from manager Pep Guardiola giving the keeper an earful on touchline for reasons unclear. Biggest in second was picking ball out of net after Holding scored. Apart from that, not much to do. AFP -

Kyle Walker 8: England right-back focused on his defensive duties here in disciplined performance with his forays forward more restrained than usual. Part of an excellent City performance at the back. AFP -

John Stones 8: Fine header just before half-time to put City two up that had initially been disallowed for offside but then given by VAR. AFP -

Ruben Dias 8: Absolutely needless booking just before half-time for kicking out at White while on ground. But that was his only aberration as he helped keep Gunners dangermen Martinelli and Jesus very quiet. Reuters -

Manuel Akanji 9: Playing on the left to keep eye on Gunners dangerman Saka which he did with aplomb. Immaculate performance from Swiss defender. AFP -

Rodri 8: The water-carrier in midfield allowing Grealish, Silva and De Bruyne to rip through Arsenal at will in front of him. Booked late in game. Getty -

Ilkay Gundogan 8: Excellent run and ball into box to set-up one of Haaland’s four first-half chances. Provided City’s solid midfield base alongside Rodri. AP -

Kevin de Bruyne 9: Surging run and wonderful low strike to open scoring, calm finish to make it 3-0. Only Sergio Aguero and Raheem Sterling have scored more than his 64 Premier League goals for City. Also provided free-kick assist for Stones goal. AP -

Bernardo Silva 8: Buzzed around from start, making dangerous runs and faultless with his distribution. Gave old teammate Zinchenko a torrid time. Getty -

Jack Grealish 8: Playing with huge amount of confidence at moment and caused England teammate White problems throughout. Involved in a few flashpoints with Arsenal players and booked for clashing with Partey in second half. Reuters -

Erling Haaland 9: Supplied the pass for both of De Bruyne’s goals and his link-up play with Belgian ripped Arsenal to shreds. Denied three times by Ramsdale in first half and curled another effort just wide. Denied by keeper again early in second but goal finally arrived in injury-time – his 49th of the season. Getty -

SUBS: Julian Alvarez (On for De Bruyne 80’) N/A. Getty -

Riyad Mahrez (On for Grealish 87’) N/A. Getty -

ARSENAL RATINGS: Aaron Ramsdale 7: De Bruyne's opening goal went in at his near post but was superb strike in his defence. No chance with other goals. Saved four times from Haaland before finally being beaten by the Norwegian late on. AP -

Ben White 5: Very good block to deny De Bruyne a second goal in opening half. Narrowly played Stones onside for City’s second. Struggled against Grealish. AFP -

Gabriel 4: De Bruyne skipped past Brazilian as if he wasn’t there before scoring first and same thing happened later in half and needed teammate White to come to his rescue. Dreadful game from centre-half who seems lost without William Saliba alongside him. Getty -

Rob Holding 5: Out-muscled by Haaland ahead of De Bruyne’s early goal and brushed aside again by Norwegian later in half but Ramsdale came to rescue with save. Unlikely scorer of consolation goal. PA -

Oleksandr Zinchenko 4: Up against former club and found old teammate Silva a tough opponent. No opportunity to push forward such was City’s attacking threat from first whistle. Reuters -

Thomas Partey 4: Early penalty shout for City when he collided with De Bruyne in box but referee/VAR decided Belgian had committed foul. Curled chance wide from edge of box in 35th minute. Looked a booking waiting to happen and the yellow card duly arrived after break following shove match with Grealish. AP -

Granit Xhaka 4: Squared up to Grealish in first half which was more frustration at just how dominant City were. Drilled shot from outside box straight at Ederson just after break which was his last significant contribution before being taken off. Getty -

Martin Odegaard 4: Arsenal’s captain and chief playmaker just could not get foothold in the game and City controlled midfield. Gave away possession ahead of City’s third goal. AP -

Bukayo Saka 3: One of the Premier League’s players of the season failed to make any impact, like the rest of Arsenal’s attack to be fair. Very well marked by Akanji. Curled free-kick high and wide in 80th minute. AFP -

Gabriel Martinelli 3: Another one of Arsenal’s best players this season who disappeared on the big occasion. Barely touched the ball the entire game until being hooked on the hour. AP -

Gabriel Jesus 3: He and Martinelli touched the ball fewer than any other players on pitch in opening 45 minutes. Cut a despondent figure at his old ground. Reuters -

SUBS: Jorginho (On for Xhaka 60’) 5: Not type of player that is going change a game with penetrating runs or flashes of great skill but solid enough. Reuters -

Leandro Trossard (On for Martinelli 60’) 6: Provided a little bit more attacking energy for Gunners. Getty -

Emile Smith Rowe (On for Odegaard 78’) N/A. Getty -

Reiss Nelson (On for Bukayo Saka 78’) N/A. PA -

Eddie Nketiah (On for Jesus 81’) N/A. Flashed one shot across face of goal. Getty
Arsenal goalkeeper Aaron Ramsdale echoed his manager's rallying cry and called on his teammates to keep pushing forward in pursuit of the title.
“The immediate reaction coming off the pitch is disappointment. We came here to win the game and we haven’t managed to do that," he said.
“We haven’t played nine months of Premier League football to be in this position to moan or give up – we’re not going to do that. If something is going to happen, it’s going to be in our league, so, we’ve got to be there to pounce if anything happens.
“Nothing changes for us; we’ll go through everything as we always do and learn from our mistakes, individually and collectively. Unfortunately tonight we haven’t been able to do what we came to achieve.”
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Torque: 400Nm at 1,750-4,000rpm
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Director: Jordan Peele
Stars: Daniel Kaluuya, Allison Williams, Catherine Keener, Bradley Whitford
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Name: Lynn Davison
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Children: She has one son, Casey, 28
Hometown: Pontefract, West Yorkshire in the UK
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Favourite holiday destination: Bali
Favourite food: A Sunday roast
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Mini John Cooper Works Clubman and Mini John Cooper Works Countryman
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Transmission: nine-speed automatic
Power: 306hp
Torque: 450Nm
Price: JCW Clubman, Dh220,500; JCW Countryman, Dh225,500
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Transmission: 8-speed automatic
Power: 542bhp
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What time: Each day’s play is scheduled to start at 2pm UAE time.
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Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder
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Torque: 350 and 360Nm
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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
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7. Limited time periods for audits
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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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Founder: Ibrahim Kamalmaz
Based: UAE
Sector: Finance / legal
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