Aston Villa's Douglas Luiz scores his side's second goal from the penalty spot against West Ham United at Villa Park. AP
Aston Villa's Douglas Luiz scores his side's second goal from the penalty spot against West Ham United at Villa Park. AP
Aston Villa's Douglas Luiz scores his side's second goal from the penalty spot against West Ham United at Villa Park. AP
Aston Villa's Douglas Luiz scores his side's second goal from the penalty spot against West Ham United at Villa Park. AP

Aston Villa hammer West Ham to maintain 100 per cent home record in Premier League


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Aston Villa's incredible home form could provide a platform for a run at the Champions League spots in the Premier League this season.

A 4-1 hammering of West Ham on Sunday made it four straight wins – and 17 goals in the process – for Unai Emery's team in its four matches at Villa Park so far.

Villa moved a point off the top four after nine games and have a couple of players in great scoring form.

Brazil midfielder Douglas Luiz scored twice and England striker Ollie Watkins added another, with both moving on to five for the campaign. Substitute Leon Bailey also netted for Villa.

Luiz drove home the 30th-minute opener from the edge of the area after a lay-off from Watkins before converting a penalty in the 51st following Nayef Aguerd’s trip on Ezri Konsa.

Jarrod Bowen pulled a goal back for West Ham in the 56th when his long-range shot deflected off Pau Torres and span into the far corner.

Watkins, who netted a winner for England against Australia in the recent international break, restored Villa’s two-goal lead with the pick of the goals.

He ran on to John McGinn’s long ball forward, performed a step-over to create space, then lashed a left-foot finish into the roof of the net.

Bailey struck a finish into the top corner to crown another impressive home performance from Villa.

There was a period of applause before kickoff in a tribute to England and Manchester United great Bobby Charlton, who died on Saturday at the age of 86.

Nicolo Zaniolo started and played 76 minutes despite the Italy international being involved in a betting investigation in his home country.

Villa said ahead of the game that Zaniolo “is assisting the Italian Football Federation and the relevant authorities’ investigation into alleged illegal betting activity”.

Zaniolo and Newcastle midfielder Sandro Tonali were sent back to their clubs from Italy's training camp this month after being notified by police of involvement in the probe.

Villa's Man of the Match, Douglas Luiz, said: "I'm really happy. The fans push us and it's incredible.

"I like fishing so much. When I go to Brazil, every time we go fishing, this celebration is for my friends and my family, who I go with.

  • Aston Villa's Leon Bailey celebrates scoring their fourth goal. Reuters
    Aston Villa's Leon Bailey celebrates scoring their fourth goal. Reuters
  • Aston Villa's Leon Bailey scores their fourth. Reuters
    Aston Villa's Leon Bailey scores their fourth. Reuters
  • Ollie Watkins of Aston Villa scores their third goal past Alphonse Areola of West Ham United. Getty
    Ollie Watkins of Aston Villa scores their third goal past Alphonse Areola of West Ham United. Getty
  • Aston Villa's Ollie Watkins celebrates scoring their third. PA
    Aston Villa's Ollie Watkins celebrates scoring their third. PA
  • Jarrod Bowen of West Ham United scores their first goal against Aston Villa. Getty
    Jarrod Bowen of West Ham United scores their first goal against Aston Villa. Getty
  • West Ham United's Jarrod Bowen celebrates scoring their first goal. Action Images
    West Ham United's Jarrod Bowen celebrates scoring their first goal. Action Images
  • Aston Villa's Douglas Luiz scores his side's second goal from the penalty spot. AP
    Aston Villa's Douglas Luiz scores his side's second goal from the penalty spot. AP
  • Douglas Luiz of Aston Villa celebrates after scoring his team's second goal in the 4-1 Premier League victory against West Ham United at Villa Park on Sunday, October 22, 2023. Getty
    Douglas Luiz of Aston Villa celebrates after scoring his team's second goal in the 4-1 Premier League victory against West Ham United at Villa Park on Sunday, October 22, 2023. Getty
  • Aston Villa's head coach Unai Emery, right, reacts next to West Ham's manager David Moyes. AP
    Aston Villa's head coach Unai Emery, right, reacts next to West Ham's manager David Moyes. AP
  • Ezri Konsa of Aston Villa is fouled by Edson Alvarez of West Ham United to earn a penalty. Getty
    Ezri Konsa of Aston Villa is fouled by Edson Alvarez of West Ham United to earn a penalty. Getty
  • Douglas Luiz of Aston Villa celebrates after scoring their first goal against West Ham United. Getty
    Douglas Luiz of Aston Villa celebrates after scoring their first goal against West Ham United. Getty
  • Aston Villa's Douglas Luiz celebrates scoring their first goal with Moussa Diaby, Matty Cash and Boubacar Kamara. Action Images
    Aston Villa's Douglas Luiz celebrates scoring their first goal with Moussa Diaby, Matty Cash and Boubacar Kamara. Action Images
  • Douglas Luiz of Aston Villa celebrates after scoring the team's first goal. Getty
    Douglas Luiz of Aston Villa celebrates after scoring the team's first goal. Getty
  • Aston Villa's Douglas Luiz, second from right, scores his side's opening goal. AP
    Aston Villa's Douglas Luiz, second from right, scores his side's opening goal. AP
  • West Ham United goalkeeper Alphonse Areola saves a shot. AFP
    West Ham United goalkeeper Alphonse Areola saves a shot. AFP
  • Players and fans observe a minute's applause for late England and Manchester United midfield great Bobby Charlton. AFP
    Players and fans observe a minute's applause for late England and Manchester United midfield great Bobby Charlton. AFP

"In the last season we spoke a lot about who takes the penalties. I took responsibility of it. I'm so happy to continue to score."

Fellow goalscorer Bailey said: "The atmosphere here today was brilliant. It's not just for us, it's for our fans. They can enjoy coming to the stadium and seeing a victory.

"It gives us a lot of confidence. It can be special. Hopefully we can continue to work this way. We are getting results for the work.

"The teams is great. Even the players who come off from the bench understand their roles. It's about showing your ability. I think I did that with my goal today so I'm very grateful for that.

"The sky is the limit for us. We have to stay focus. We need to move onto the next game. We have an important game on Thursday so we need to look at what's next."

West Ham manager David Moyes said: "We weren't as resolute as we have been and we need to be harder to play against but we were up against a really good Aston Villa side.

"We didn't do well in the final third. There were opportunities to pick people out. We had a few chances in the first half but didn't pick people out.

"We were narrowly down at half-time and we came out hoping to get ourselves back in it then gave away a stupid penalty."

Directed by: Craig Gillespie

Starring: Emma Stone, Emma Thompson, Joel Fry

4/5

Scoreline

Switzerland 5

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Three-and-a-half stars

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

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RACECARD

4.30pm Jebel Jais – Maiden (PA) Dh60,000 (Turf) 1,000m
5pm: Jabel Faya – Maiden (PA) Dh60,000 (T) 1,000m
5.30pm: Al Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 2,200m
6pm: The President’s Cup Prep – Conditions (PA) Dh100,000 (T) 2,200m
6.30pm: Abu Dhabi Equestrian Club – Prestige (PA) Dh125,000 (T) 1,600m
7pm: Al Ruwais – Group 3 (PA) Dh300,000 (T) 1,200m
7.30pm: Jebel Hafeet – Maiden (TB) Dh80,000 (T) 1,400m

First Person
Richard Flanagan
Chatto & Windus 

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Homeowners and tenants are allowed to list their properties for rental by registering through the Dubai Tourism website to obtain a permit.

Tenants also require a letter of no objection from their landlord before being allowed to list the property.

There is a cost of Dh1,590 before starting the process, with an additional licence fee of Dh300 per bedroom being rented in your home for the duration of the rental, which ranges from three months to a year.

Anyone hoping to list a property for rental must also provide a copy of their title deeds and Ejari, as well as their Emirates ID.

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2: Denounce violence and the rhetoric of hatred

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Profile Box

Company/date started: 2015

Founder/CEO: Mohammed Toraif

Based: Manama, Bahrain

Sector: Sales, Technology, Conservation

Size: (employees/revenue) 4/ 5,000 downloads

Stage: 1 ($100,000)

Investors: Two first-round investors including, 500 Startups, Fawaz Al Gosaibi Holding (Saudi Arabia)

Updated: October 22, 2023, 7:55 PM