As first seasons in English football go, it is fair to say Erling Haaland's opening campaign will be a tough one to beat.
The Norwegian goal monster, who moved from Bundesliga side Borussia Dortmund last summer, has slashed his way through English defences like a hot knife through butter.
Haaland has set new standards in front of goal, setting records that probably only he will break in years to come.
His 36 goals in 35 Premier League games broke the record for most goals in a single season, previously held by Andy Cole and Alan Shearer (both in 42-game campaigns).
No player has scored more goals in an English top-flight league season since Ron Davies found the net 37 times for Southampton in 1966/67.
Only Dixie Dean's 63 goals – for Everton in 1927/28 – beats Haaland's 52 across all competitions in a single season.
Those 52 goals means he has broken the record for most goals in one season in all competitions by a Premier League player, comfortably beating Mohamed Salah in 2017/18 and Ruud van Nistelrooy in 2002/03 (both 44).
His four Premier League hat-tricks in a single season is more than any player bar Alan Shearer, who scored five for Blackburn Rovers in 1995/96.
The 22-year-old is the first player to score hat-tricks in three successive Premier League home games, and the first Manchester City player to score a Manchester derby hat-trick since 1970.
Unsurprisingly, he was named player of the season, by the Premier League and the Football Writers' Association – with the Professional Footballers' Association award inevitably arriving in the post as well … oh, and he also scooped the Premier League young player of the season gong. All in all, not a bad effort at all.
“It is unbelievable how many goals he has scored – so many important goals to help us win games,” said City manager Pep Guardiola after Haaland broke the Premier League record.
“He is a unique person, as a player but also the person is special.
“It is an incredible milestone. One day maybe he will break his record or someone else will, but they will have to score a lot of goals.”
In the gallery above, you can see how Haaland's record compared with the other Premier League top guns.
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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
The National selections
Al Ain
5pm: Bolereau
5.30pm: Rich And Famous
6pm: Duc De Faust
6.30pm: Al Thoura
7pm: AF Arrab
7.30pm: Al Jazi
8pm: Futoon
Jebel Ali
1.45pm: AF Kal Noor
2.15pm: Galaxy Road
2.45pm: Dark Thunder
3.15pm: Inverleigh
3.45pm: Bawaasil
4.15pm: Initial
4.45pm: Tafaakhor
Marathon results
Men:
1. Titus Ekiru(KEN) 2:06:13
2. Alphonce Simbu(TAN) 2:07:50
3. Reuben Kipyego(KEN) 2:08:25
4. Abel Kirui(KEN) 2:08:46
5. Felix Kemutai(KEN) 2:10:48
Women:
1. Judith Korir(KEN) 2:22:30
2. Eunice Chumba(BHR) 2:26:01
3. Immaculate Chemutai(UGA) 2:28:30
4. Abebech Bekele(ETH) 2:29:43
5. Aleksandra Morozova(RUS) 2:33:01
