Liverpool manager Jurgen Klopp said he took more umbrage with his side's defensive failings than a contentious VAR call denying his side against Toulouse.
Individual mistakes and a lack of collective cohesion saw the hosts take a 3-1 lead in Thursday's Europa League group match but Diogo Jota’s 89th-minute strike, after Cristian Casseres’ own goal had got them back into the game, set up a dramatic conclusion.
In the seventh and final minute of added time 20-year-old centre-back Jarell Quansah thought he had equalised but after a long delay referee Georgi Kabakov was advised to go to the pitchside monitor and he ruled Alexis Mac Allister had handled the ball in the move for the goal.
“I only saw the video back now and for me it’s not a handball – but how can I decide that?” said Klopp.
“Actually, I am a bit more concerned about [the fact that] I would have loved us to have played better, to be honest. That’s my main issue tonight.
“In the end, we were intense, we threw everything in, but the problem is in a football game you have to make the decisive things in the right moment to do them right.”
Toulouse v Liverpool ratings
Liverpool’s problem was a lack of any rhythm, and their cause was not helped by Kostas Tsimikas’ costly error that allowed Toulouse to take a 36th-minute lead.
The Greek defender dawdled on the ball and was dispossessed by Aron Donnum, who raced clear and slotted past Caoimhin Kelleher with the aid of a deflection.
“We cannot concede the goals we conceded again,” added Klopp.
“The first goal can happen, but then it happened in the second half with similar situations: we were completely open, last line too deep, counter-attack.
“They scored five goals, two disallowed, and that is obviously then not good. Yes, the result is the opposite of good, but the performance was just not good enough.
“It was well deserved to lose because they won pretty much all the decisive battles. We had too many situations where we should have won the ball but we didn’t.
“On top of that we gave the ball away easily at least twice – one was a goal, the other I am not sure if it was an allowed goal or a disallowed goal.
“Defending-wise it was just not good enough.”
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
Tell-tale signs of burnout
- loss of confidence and appetite
- irritability and emotional outbursts
- sadness
- persistent physical ailments such as headaches, frequent infections and fatigue
- substance abuse, such as smoking or drinking more
- impaired judgement
- excessive and continuous worrying
- irregular sleep patterns
Tips to help overcome burnout
Acknowledge how you are feeling by listening to your warning signs. Set boundaries and learn to say ‘no’
Do activities that you want to do as well as things you have to do
Undertake at least 30 minutes of exercise per day. It releases an abundance of feel-good hormones
Find your form of relaxation and make time for it each day e.g. soothing music, reading or mindful meditation
Sleep and wake at the same time every day, even if your sleep pattern was disrupted. Without enough sleep condition such as stress, anxiety and depression can thrive.