The Premier League returned from the latest international break this past weekend and it will be Arsenal who will be most pleased after the latest round of matches.
Arsenal, who spent 28 of 38 weeks leading the table last season only to finish runners-up to Manchester City, moved into top spot for the first time in the 2023/24 campaign following their 1-0 win at Brentford and City's 1-1 draw with Liverpool in Saturday's early game.
Also on Saturday, Chelsea's recent encouraging progress was brought to a shuddering halt with a 4-1 defeat at Newcastle United that left manager Mauricio Pochettino "very, very, very angry", while Luton Town boosted their survival hopes with a 2-1 win over Crystal Palace, and Brighton fought back to beat Nottingham Forest 3-2.
West Ham also responded from a goal down to defeat bottom side Burnley 2-1 at Turf Moor, while Bournemouth ran out comfortable 3-1 winners at Sheffield United.
On Sunday, a clash between potential top-four rivals saw Aston Villa secure all three points at Tottenham Hotspur with a come-from-behind 2-1 win, before Manchester United produced their best result of the season with a 3-0 win at Everton.
The round concluded on Monday night at Craven Cottage, where Fulham defeated Wolves 3-2 thanks to a late injury-time penalty from Willian – and some more VAR controversy.
Check out the gallery above for our Premier League team of the week. To move on to the next photo, click on the arrows or swipe if using a mobile device.
Comment on Coronavirus
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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
RESULTS
5pm: Maiden | Dh80,000 | 1,600m
Winner: AF Al Moreeb, Tadhg O’Shea (jockey), Ernst Oertel (trainer)
5.30pm: Handicap | Dh80,000 | 1,600m
Winner: AF Makerah, Adrie de Vries, Ernst Oertel
6pm: Handicap | Dh80,000 | 2,200m
Winner: Hazeme, Richard Mullen, Jean de Roualle
6.30pm: Handicap | Dh85,000 | 2,200m
Winner: AF Yatroq, Brett Doyle, Ernst Oertel
7pm: Shadwell Farm for Private Owners Handicap | Dh70,000 | 2,200m
Winner: Nawwaf KB, Patrick Cosgrave, Helal Al Alawi
7.30pm: Handicap (TB) | Dh100,000 | 1,600m
Winner: Treasured Times, Bernardo Pinheiro, Rashed Bouresly
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Date Started: May 2015
Founders: Rami Shaar and Jad Halaoui
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Sector: Laundry
Employees: 170
Funding: about $8m
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