Sam Allardyce has been appointed as the new Leeds United manager. Reuters
Sam Allardyce has been appointed as the new Leeds United manager. Reuters
Sam Allardyce has been appointed as the new Leeds United manager. Reuters
Sam Allardyce has been appointed as the new Leeds United manager. Reuters

Sam Allardyce appointed Leeds boss after Javi Gracia sacked


Stuart James
  • English
  • Arabic

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

  • LEEDS UNITED PLAYER RATINGS: Illan Meslier – 2. A forgettable night for Meslier who picked the ball out of the net on six occasions, though much was down to a shocking defensive display. Reuters
    LEEDS UNITED PLAYER RATINGS: Illan Meslier – 2. A forgettable night for Meslier who picked the ball out of the net on six occasions, though much was down to a shocking defensive display. Reuters
  • Junior Firpo – 2. Firpo’s mistake was the crucial one as he failed to clear his lines with any conviction, allowing Alexander-Arnold to assist the opener. Struggled to cope with Salah, whom he left wide open in the second half when scoring his brace. PA
    Junior Firpo – 2. Firpo’s mistake was the crucial one as he failed to clear his lines with any conviction, allowing Alexander-Arnold to assist the opener. Struggled to cope with Salah, whom he left wide open in the second half when scoring his brace. PA
  • Pascal Struijk – 2. Looked to give up on tracking Salah for Liverpool’s second and lacked communication with Firpo on his side. PA
    Pascal Struijk – 2. Looked to give up on tracking Salah for Liverpool’s second and lacked communication with Firpo on his side. PA
  • Robin Koch – 3. Started brightly by marking Gakpo tightly, but in the end was part of a torrid defensive display. Beaten too easily by Robertson on Salah’s brace. Reuters
    Robin Koch – 3. Started brightly by marking Gakpo tightly, but in the end was part of a torrid defensive display. Beaten too easily by Robertson on Salah’s brace. Reuters
  • Rasmus Kristensen – 3. Kept Jota quiet early on but eventually lost track of him. Played Nunez onside for Liverpool’s sixth goal of the game. Reuters
    Rasmus Kristensen – 3. Kept Jota quiet early on but eventually lost track of him. Played Nunez onside for Liverpool’s sixth goal of the game. Reuters
  • Marc Roca – 4. Seemed to get unnecessarily dragged out to wide areas where he delivered crosses that were easily dealt with. Reuters
    Marc Roca – 4. Seemed to get unnecessarily dragged out to wide areas where he delivered crosses that were easily dealt with. Reuters
  • Weston McKennie – 4. Sloppy in possession and provided little assurance after the opening goal. Had to do more to block off the areas around the penalty area, as seen with Jota’s unchallenged volley. AFP
    Weston McKennie – 4. Sloppy in possession and provided little assurance after the opening goal. Had to do more to block off the areas around the penalty area, as seen with Jota’s unchallenged volley. AFP
  • Luis Sinisterra – 6. Looked to make things happen when on the ball and got his reward when tackling Konate in his own half before an excellent finish. Worryingly for Leeds fans, Sinisterra was later forced off with an injury. Getty
    Luis Sinisterra – 6. Looked to make things happen when on the ball and got his reward when tackling Konate in his own half before an excellent finish. Worryingly for Leeds fans, Sinisterra was later forced off with an injury. Getty
  • Brenden Aaronson – 5. Unlucky with an effort before the hour mark that was inches from finding the top corner, and always tried to get Leeds going in the right direction. Reuters
    Brenden Aaronson – 5. Unlucky with an effort before the hour mark that was inches from finding the top corner, and always tried to get Leeds going in the right direction. Reuters
  • Jack Harrison – 4. Struggled to create anything meaningful with play that saw attacks break down when the ball got to him. Must be much more accurate with his passing. Reuters
    Jack Harrison – 4. Struggled to create anything meaningful with play that saw attacks break down when the ball got to him. Must be much more accurate with his passing. Reuters
  • Rodrigo – 4. Had a half-chance from a set piece but lacked conviction with his header. Anonymous in the second half. Reuters
    Rodrigo – 4. Had a half-chance from a set piece but lacked conviction with his header. Anonymous in the second half. Reuters
  • SUBS: Crysencio Summerville (Rodrigo 66’) – 5. Scored the decisive goal in the previous fixture at Anfield, but there was no chance of heroics this time around. Always looked to play progressively despite having a lack of options at times. AP
    SUBS: Crysencio Summerville (Rodrigo 66’) – 5. Scored the decisive goal in the previous fixture at Anfield, but there was no chance of heroics this time around. Always looked to play progressively despite having a lack of options at times. AP
  • Georginio Rutter (Aaronsen 66’) – 5. Rarely found himself in possession after being introduced for Aaronsen in the 66th minute. AFP
    Georginio Rutter (Aaronsen 66’) – 5. Rarely found himself in possession after being introduced for Aaronsen in the 66th minute. AFP
  • Wilfried Gnonto (Harrison 77’) – N/A. Did nothing when introduced as Liverpool continued to control the game. Reuters
    Wilfried Gnonto (Harrison 77’) – N/A. Did nothing when introduced as Liverpool continued to control the game. Reuters
  • Adam Forshaw (Sinisterra 77’) – N/A. Introduced in the 77th minute after Sinisterra went down after appearing to tweak something. PA
    Adam Forshaw (Sinisterra 77’) – N/A. Introduced in the 77th minute after Sinisterra went down after appearing to tweak something. PA
  • LIVERPOOL PLAYER RATINGS: Alisson – 6. Commanded his area to claim the ball and positioned well to save from Rodrigo. Lost his cleansheet after a poor error from Konate allowed Sinisterra to chip past him. Getty
    LIVERPOOL PLAYER RATINGS: Alisson – 6. Commanded his area to claim the ball and positioned well to save from Rodrigo. Lost his cleansheet after a poor error from Konate allowed Sinisterra to chip past him. Getty
  • Andrew Robertson – 6. Pressed well and didn’t get beaten on his side, though his best moment of the match was his involvement for Salah’s brace when he breezed past Koch with an impressive first touch. Reuters
    Andrew Robertson – 6. Pressed well and didn’t get beaten on his side, though his best moment of the match was his involvement for Salah’s brace when he breezed past Koch with an impressive first touch. Reuters
  • Virgil van Dijk – 7. Anticipated the danger instantly to track balls coming in behind and looked comfortable when winning his duels. AP
    Virgil van Dijk – 7. Anticipated the danger instantly to track balls coming in behind and looked comfortable when winning his duels. AP
  • Ibrahima Konate – 5. - Impressive outside of one moment of madness that saw him too slow to react, failing to clear the danger amid pressure from Sinisterra. AFP
    Ibrahima Konate – 5. - Impressive outside of one moment of madness that saw him too slow to react, failing to clear the danger amid pressure from Sinisterra. AFP
  • Trent Alexander-Arnold – 7. Got Liverpool off and running after winning back possession before assisting the opener. Regularly found space in midfield to help transition the ball forward. AP
    Trent Alexander-Arnold – 7. Got Liverpool off and running after winning back possession before assisting the opener. Regularly found space in midfield to help transition the ball forward. AP
  • Fabinho – 6. Alert to developing situations and blocked off the central areas of the pitch well. Kept things simple with his passing. Reuters
    Fabinho – 6. Alert to developing situations and blocked off the central areas of the pitch well. Kept things simple with his passing. Reuters
  • Curtis Jones – 7. A third Premier League start in a row for Jones who capped it off with a superb pass to Jota for Liverpool’s third. A solid display from midfield where he took good care of the ball. PA
    Curtis Jones – 7. A third Premier League start in a row for Jones who capped it off with a superb pass to Jota for Liverpool’s third. A solid display from midfield where he took good care of the ball. PA
  • Jordan Henderson – 7. Slow to get going but benefitted when spaces began to open. Worked hard to win the midfield battle and keep Liverpool on the front foot. Reuters
    Jordan Henderson – 7. Slow to get going but benefitted when spaces began to open. Worked hard to win the midfield battle and keep Liverpool on the front foot. Reuters
  • Diogo Jota – 8. A wasteful 30 minutes from Jota saw him not wake up until late on in the first half, winning back possession before putting the ball perfectly on Salah’s left-foot to finish with class. Then helped himself to two goals in the second half. Getty
    Diogo Jota – 8. A wasteful 30 minutes from Jota saw him not wake up until late on in the first half, winning back possession before putting the ball perfectly on Salah’s left-foot to finish with class. Then helped himself to two goals in the second half. Getty
  • Cody Gakpo – 8. Showing signs of progress in the false nine role, where he linked play elegantly on the front line. Rarely gave away possession and was patient with his decision-making. Opened the scoring and picked up an assist after finding Salah for his brace. Getty
    Cody Gakpo – 8. Showing signs of progress in the false nine role, where he linked play elegantly on the front line. Rarely gave away possession and was patient with his decision-making. Opened the scoring and picked up an assist after finding Salah for his brace. Getty
  • Mohamed Salah – 8. The Egypt international was in clinical form at Elland Road, with two finishes that came from the top drawer. That is the sort of lethality that the Reds need him to show if they are to make the top four. EPA
    Mohamed Salah – 8. The Egypt international was in clinical form at Elland Road, with two finishes that came from the top drawer. That is the sort of lethality that the Reds need him to show if they are to make the top four. EPA
  • SUBS: James Milner (Henderson 81’) – N/A. Back at the club where he made his professional debut. PA
    SUBS: James Milner (Henderson 81’) – N/A. Back at the club where he made his professional debut. PA
  • Darwin Nunez (Gakpo 81’) – 7. Put the icing on the cake with a well-timed run and finish past Meslier. EPA
    Darwin Nunez (Gakpo 81’) – 7. Put the icing on the cake with a well-timed run and finish past Meslier. EPA
  • Luis Diaz (Gakpo 81’) – N/A. Back after a long time out through injury, and much appreciated by the Liverpool fans in the away end. EPA
    Luis Diaz (Gakpo 81’) – N/A. Back after a long time out through injury, and much appreciated by the Liverpool fans in the away end. EPA
  • Roberto Firmino (Jota 82’) – N/A. Came on for Jota in the 82nd minute. EPA
    Roberto Firmino (Jota 82’) – N/A. Came on for Jota in the 82nd minute. EPA
  • Thiago Alcantara (Fabinho 85’) – N/A. More beneficial minutes for Thiago who has just returned from injury. Getty
    Thiago Alcantara (Fabinho 85’) – N/A. More beneficial minutes for Thiago who has just returned from injury. Getty
Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

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)

EMILY%20IN%20PARIS%3A%20SEASON%203
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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
Updated: May 03, 2023, 9:59 AM