Leeds United have sacked manager Javi Gracia and appointed former England boss Sam Allardyce to replace him for the rest of the season.
Spaniard Gracia was only in the job for two months. He was brought in until the end of the season to succeed the sacked Jesse Marsch in February. Director of football Victor Orta, who joined the club from Middlesbrough in 2017, has left by mutual consent.
"Leeds United can confirm Javi Gracia will leave the club, with our remaining four games overseen by experienced head coach Sam Allardyce," a statement released by the Yorkshire club on Wednesday said. "We thank Javi and his team for their efforts under difficult circumstances."
When Gracia took over, Leeds were in the Premier League relegation zone in 17th place. The former Watford boss won three of his first six games as Leeds climbed to 13th.
But after a poor run that included a 5-1 defeat at home to Crystal Palace and a 6-1 mauling by Liverpool at Elland Road, they had slipped back into 17th spot.
Sunday's 4-1 defeat at Bournemouth meant that Gracia won just three of the 11 games he was in charge.
Leeds, who face Manchester City, have lost four of their last five games and face a tough run-in that includes home games against Newcastle United and Tottenham Hotspur and a trip to West Ham.
Allardyce, the former Bolton, West Ham and Everton manager, has been out of work since he left West Bromwich Albion when they were relegated from the Premier League in 2020/21.
The 68-year-old's short spell as England manager lasted just 67 days as he resigned after was caught up in a corruption scandal in a newspaper sting.
On the departure of director of football Orta, Leeds owner Andrea Radrizzani said: "I am deeply saddened by the way that this chapter closes as Victor has been responsible for some of the best moments of my time as owner of Leeds United and I thank him and his people for all they have done in the past six years.
Leeds chief executive Angus Kinnear said: "Victor's passion and energy to 'make Leeds great again' has been unmatched and we owe him a lot. Despite our current challenges he leaves a legacy in a revolutionised football operation and a pipeline of young talent that will perform for Leeds for many years to come. From a personal perspective he has been a great friend."
Leeds 1 Liverpool 6: player ratings
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EA Sports FC 24
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PAKISTAN v SRI LANKA
Twenty20 International series
Thu Oct 26, 1st T20I, Abu Dhabi
Fri Oct 27, 2nd T20I, Abu Dhabi
Sun Oct 29, 3rd T20I, Lahore
Tickets are available at www.q-tickets.com
SAUDI RESULTS
Team Team Pederson (-40), Team Kyriacou (-39), Team De Roey (-39), Team Mehmet (-37), Team Pace (-36), Team Dimmock (-33)
Individual E. Pederson (-14), S. Kyriacou (-12), A van Dam (-12), L. Galmes (-12), C. Hull (-9), E. Givens (-8),
G. Hall (-8), Ursula Wikstrom (-7), Johanna Gustavsson (-7)
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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
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
Monday's results
- UAE beat Bahrain by 51 runs
- Qatar beat Maldives by 44 runs
- Saudi Arabia beat Kuwait by seven wickets