Manchester City striker Erling Haaland signed off before the international break with a hat-trick against Fulham. AFP
Manchester City striker Erling Haaland signed off before the international break with a hat-trick against Fulham. AFP
Manchester City striker Erling Haaland signed off before the international break with a hat-trick against Fulham. AFP
Manchester City striker Erling Haaland signed off before the international break with a hat-trick against Fulham. AFP

Premier League talking points: Smiling Spurs, stopping Man City and VAR blunders


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Can anyone stop Man City machine?

New Premier League season but the same old story so far: Manchester City top, Erling Haaland banging in the goals.

Since losing the Community Shield to Arsenal on penalties, treble-winners City have steamrollered their way to four league victories on the spin – scoring 11 goals, conceding just two – as well as securing their fourth trophy this year when they defeated Sevilla to win the Uefa Super Cup.

City now have the only remaining 100 per cent record in England's top six divisions and while Saturday's opposition, West Ham United, are themselves unbeaten, Pep Guardiola's mean machine heads to the London Stadium as firm favourites.

And leading their early season charge has once again been Norwegian goal monster Haaland who already has six goals from four games – including a hat-trick against Fulham.

“I'm back. No problem for me. I am always hungry,” said Haaland after his fifth treble for the club. “Important win, we go into the international break having won four in four. Good start to the season. We will only get better and better from here.”

Erling Haaland scores Manchester City's fourth goal from penalty spot against Fulham at the Etihad Stadium. AP
Erling Haaland scores Manchester City's fourth goal from penalty spot against Fulham at the Etihad Stadium. AP

Postecoglou aims to keep Spurs smiling

After the misery, moaning and dire defensive displays under previous managers Jose Mourinho and Antonio Conte, Tottenham Hotspur players and fans alike must be finding life under Ange Postecoglou a breath of fresh air.

The first Australian to manage in the English top flight has made an immediate impact at the North London club following years of negativity on and off the pitch.

Postecoglou's first win in charge was an impressive 2-0 defeat of Manchester United but the goals were free-flowing before the international break when Burnley were battered 5-2 at Turf Moor, with Son Heung-min grabbing a hat-trick.

“There is not a football manager or player on this planet who doesn't want to win. My thing is that it's not just about the winning, it is about the way we play,” the Australian told TalkSPORT radio. Music to Spurs fans' ears as they look forward to Saturday's game at home to Sheffield United.

VAR hope for controversy free week

When VAR was introduced at the start of the 2019/20 season, it was accepted that it would take a while for players, coaches, fans and even the officials themselves to become comfortable with the new technology.

But here we are, three full seasons later, and the VAR blunders are still coming thick and fast; from the opening weekend of the season, when Wolves were somehow not given a late penalty at Manchester United, through to a Manchester City goal not being disallowed for offside against Fulham before the international break.

“It looked like the goalkeeper tried to take the centre-forward’s head off,” said a disbelieving Wolves manager Gary O'Neil after the match at Old Trafford when United's Andre Onana clattered into Sasa Kalajdzic without touching the ball.

“It was offside,” admitted City striker Haaland after VAR had failed to spot Manuel Akanji clearly in an offside position as Nathan Ake's header bounced past him and into the net. “I feel bad for them – I would be fuming after this as well.”

For the sanity of all concerned, it would be nice to have a controversy-free week from the VAR officials at Stockley Park.

Newcastle in need of Euro tonic

It was always going to be a tricky campaign for Newcastle United after last season's fourth-place finish ended a 20-year wait for Champions League football.

The squad was strengthened over the summer to cope with the extra burden of European football, with Lewis Hall, Tino Livramento, Sandro Tonali and Harvey Barnes all arriving on Tyneside. And all looked well in the world after their opening weekend 5-1 demolition of Aston Villa.

But Eddie Howe's side have since had a tough run of games with defeat to Manchester City, Liverpool and Brighton.

If they lose at home to Brentford on Saturday, it will be the first time the Magpies have lost four league games in a row since January 2021 when the much-maligned Steve Bruce was in charge and the club was still owned by Mike Ashley.

“The tale is very similar to last week [against Liverpool] we had chances to score and we didn't take them and at this level you can get punished the other way and that's what happened,” said Newcastle manager Howe after the Brighton defeat.

A win against the Bees would end that losing streak and also be the perfect tonic ahead of their opening Champions League group-stage game against AC Milan at St James' Park on Tuesday.

Newcastle manager Eddie Howe, left, alongside his assistant Jason Tindall during the 3-1 defeat at Brighton. AFP
Newcastle manager Eddie Howe, left, alongside his assistant Jason Tindall during the 3-1 defeat at Brighton. AFP

Promoted sides struggling to make a point

Last season was an all too rare one for the Premier League when all three promoted clubs managed to secure their top-flight status.

Fulham, Bournemouth and Nottingham Forest became the first trio since Newcastle, Brighton, and Huddersfield Town in 2018 to achieve the feat.

In fact, this has only been done in two other seasons: Fulham, Blackburn Rovers and Bolton Wanderers all secured a second year in the top flight in 2001/02, while 2011/12 saw Queens Park Rangers, Norwich City and Swansea City stay up.

This time round, things are not looking good for Luton Town, Burnley and Sheffield United. The three newcomers currently occupy three of the bottom four places, with no wins from 10 games, one point between them and having conceded 27 goals.

Respectively, they face away games against Fulham, Spurs and Forest this week and it would not be a surprise if there were no more points on the board between them by Monday night, never mind that elusive first win.

“To be good enough for the Premier League, just take a look at the teams that went down last year and the international players they had – being good enough is a very high threshold,” admitted Burnley manager Vincent Kompany.

  • Raheem Sterling celebrates with teammates after scoring Chelsea's opening goal during their 3-0 Premier League win over Luton Town at Stamford Bridge, on August 25, 2023. AFP
    Raheem Sterling celebrates with teammates after scoring Chelsea's opening goal during their 3-0 Premier League win over Luton Town at Stamford Bridge, on August 25, 2023. AFP
  • Luton goalkeeper Thomas Kaminski is beaten by Raheem Sterling's strike that put Chelsea in front. Getty
    Luton goalkeeper Thomas Kaminski is beaten by Raheem Sterling's strike that put Chelsea in front. Getty
  • Luton Town goalkeeper Thomas Kaminski saves from Chelsea's Enzo Fernandez. AFP
    Luton Town goalkeeper Thomas Kaminski saves from Chelsea's Enzo Fernandez. AFP
  • Chelsea's Raheem Sterling makes it 2-0. EPA
    Chelsea's Raheem Sterling makes it 2-0. EPA
  • Nicolas Jackson celebrates after scoring his Chelsea's third goal. AP
    Nicolas Jackson celebrates after scoring his Chelsea's third goal. AP
  • Luton's Tahith Chong is challenged by Moises Caicedo of Chelsea. Getty
    Luton's Tahith Chong is challenged by Moises Caicedo of Chelsea. Getty
  • Chelsea's Raheem Sterling with manager Mauricio Pochettino after being subsituted. AP
    Chelsea's Raheem Sterling with manager Mauricio Pochettino after being subsituted. AP
  • Chelsea's Nicolas Jackson, right, shoots at goal. AP
    Chelsea's Nicolas Jackson, right, shoots at goal. AP
  • Chelsea striker Nicolas Jackson scores against Luton. AFP
    Chelsea striker Nicolas Jackson scores against Luton. AFP
  • Chelsea's Raheem Sterling scores the opening goal. AFP
    Chelsea's Raheem Sterling scores the opening goal. AFP
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

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

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Trump v Khan

2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US

2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks

2019: Trump calls Khan a “stone cold loser” before first state visit

2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”

2022:  Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency

July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”

Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.

Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”

 

 

The biog

Favourite car: Ferrari

Likes the colour: Black

Best movie: Avatar

Academic qualifications: Bachelor’s degree in media production from the Higher Colleges of Technology and diploma in production from the New York Film Academy

Updated: September 14, 2023, 6:33 AM