• TUESDAY (11:30pm UAE) - Nottingham Forest v Arsenal: Forest have been putting up a fight since the appointment of Nuno Espirito Santo but face an Arsenal side that looked electric against Crystal Palace last time out. A potential banana skin for the Gunners but they should simply have too much quality. PREDICTION: Nottingham Forest 1 Arsenal 2. EPA
    TUESDAY (11:30pm UAE) - Nottingham Forest v Arsenal: Forest have been putting up a fight since the appointment of Nuno Espirito Santo but face an Arsenal side that looked electric against Crystal Palace last time out. A potential banana skin for the Gunners but they should simply have too much quality. PREDICTION: Nottingham Forest 1 Arsenal 2. EPA
  • TUESDAY (11:45pm UAE) - Fulham v Everton: Earlier in the season Everton were a dangerous team on their travels but seem to have lost their attacking threat without Abdoulaye Doucoure who was so effective at linking midfield and attack. Fulham have a good home record against the Merseyside club and will fancy their chances here. PREDICTION: Fulham 2 Everton 1. Reuters
    TUESDAY (11:45pm UAE) - Fulham v Everton: Earlier in the season Everton were a dangerous team on their travels but seem to have lost their attacking threat without Abdoulaye Doucoure who was so effective at linking midfield and attack. Fulham have a good home record against the Merseyside club and will fancy their chances here. PREDICTION: Fulham 2 Everton 1. Reuters
  • TUESDAY (11:45pm UAE) - Luton Town v Brighton & Hove Albion: Luton give everyone a difficult game at their Kenilworth Road base. Brighton games tend to guarantee goals at both ends, a trend likely to continue here. PREDICTION: Luton Town 2 Brighton & Hove Albion 3. PA
    TUESDAY (11:45pm UAE) - Luton Town v Brighton & Hove Albion: Luton give everyone a difficult game at their Kenilworth Road base. Brighton games tend to guarantee goals at both ends, a trend likely to continue here. PREDICTION: Luton Town 2 Brighton & Hove Albion 3. PA
  • TUESDAY (00:00 UAE) - Crystal Palace v Sheffield United: Roy Hodgson is under pressure but this sort of fixture is his bread and butter. The veteran coach tends to keep Palace up each year by winning enough homes games 1-0. PREDICTION: Crystal Palace 1 Sheffield United 0. Reuters
    TUESDAY (00:00 UAE) - Crystal Palace v Sheffield United: Roy Hodgson is under pressure but this sort of fixture is his bread and butter. The veteran coach tends to keep Palace up each year by winning enough homes games 1-0. PREDICTION: Crystal Palace 1 Sheffield United 0. Reuters
  • TUESDAY (00:15 UAE) - Aston Villa v Newcastle United: Villa have been struggling in front of goal of late having scored just once in their last three outings. Newcastle have won only two of their last seven matches, both in the FA Cup. The Magpies have lost their last four visits to Villa Park and will be up against it once more. PREDICTION: Aston Villa 1 Newcastle United 0. AFP
    TUESDAY (00:15 UAE) - Aston Villa v Newcastle United: Villa have been struggling in front of goal of late having scored just once in their last three outings. Newcastle have won only two of their last seven matches, both in the FA Cup. The Magpies have lost their last four visits to Villa Park and will be up against it once more. PREDICTION: Aston Villa 1 Newcastle United 0. AFP
  • WEDNESDAY (11:30pm UAE) - Manchester City v Burnley: City's home games against struggling sides are usually completely uncompetitive. PREDICTION: Manchester City 4 Burnley 0. Reuters
    WEDNESDAY (11:30pm UAE) - Manchester City v Burnley: City's home games against struggling sides are usually completely uncompetitive. PREDICTION: Manchester City 4 Burnley 0. Reuters
  • WEDNESDAY (11:30pm UAE) - Tottenham Hotspur v Brentford: Spurs were knocked out of the FA Cup by Manchester City on Friday night to end a three-game unbeaten run. Brentford won this game last season but had lost the previous three trips. Ivan Toney's return is a bonus for the Bees, but they struggle at the back and will be made to pay. Tottenham Hotspur 3 Brentford 1. EPA
    WEDNESDAY (11:30pm UAE) - Tottenham Hotspur v Brentford: Spurs were knocked out of the FA Cup by Manchester City on Friday night to end a three-game unbeaten run. Brentford won this game last season but had lost the previous three trips. Ivan Toney's return is a bonus for the Bees, but they struggle at the back and will be made to pay. Tottenham Hotspur 3 Brentford 1. EPA
  • WEDNESDAY (00:15 UAE) - Liverpool v Chelsea: The Reds have been in rich goalscoring form of late and have won six of their last seven in all competitions. Things have also been looking up for Chelsea but getting a result at Anfield is likely to be too much to ask for them. PREDICTION: Liverpool 2 Chelsea 0. Reuters
    WEDNESDAY (00:15 UAE) - Liverpool v Chelsea: The Reds have been in rich goalscoring form of late and have won six of their last seven in all competitions. Things have also been looking up for Chelsea but getting a result at Anfield is likely to be too much to ask for them. PREDICTION: Liverpool 2 Chelsea 0. Reuters
  • THURSDAY (11:30 UAE) - West Ham v Bournemouth: West Ham have drawn three of their last four matches while Bournemouth looked good in a 5-0 victory over Swansea last week to progress into the fifth round of the FA Cup. They are unlikely to find the Hammers so easy to score against and this one has the look of a score draw. PREDICTION: West Ham 1 Bournemouth 1. Reuters
    THURSDAY (11:30 UAE) - West Ham v Bournemouth: West Ham have drawn three of their last four matches while Bournemouth looked good in a 5-0 victory over Swansea last week to progress into the fifth round of the FA Cup. They are unlikely to find the Hammers so easy to score against and this one has the look of a score draw. PREDICTION: West Ham 1 Bournemouth 1. Reuters
  • THURSDAY (00:15 UAE) - Wolves v Manchester United: After Sunday's 2-0 cup win over West Brom, Wolves are unbeaten in seven across all competitions and have lost just twice at home all season. This has the feel of another setback for Erik ten Hag and United. PREDICTION: Wolves 2 Man United 1. PA
    THURSDAY (00:15 UAE) - Wolves v Manchester United: After Sunday's 2-0 cup win over West Brom, Wolves are unbeaten in seven across all competitions and have lost just twice at home all season. This has the feel of another setback for Erik ten Hag and United. PREDICTION: Wolves 2 Man United 1. PA

Premier League predictions: Liverpool to beat Chelsea, easy for City, grim for Man United


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Liverpool reacted to the news that Jurgen Klopp is stepping down at the end of the season with a resounding 5-2 FA Cup win over Norwich City.

On Wednesday night they are back at Anfield for their first league match since Klopp's bombshell announcement. It's a big game, too, with Mauricio Pochettino's Chelsea heading to Merseyside for what is the pick of a busy midweek schedule.

The two sides met on the opening day of the season and played out an entertaining 1-1 draw but the Blues will do well to repeat the feat this week. Klopp's new-look side has flourished and, while things are looking up for Chelsea, they'll do well halt the momentum of the Merseysiders.

With the midweek programme offering the full reverse schedule from the opening day, it's a good moment to reflect on the progress of teams. Back in August things didn't look good for Unai Emery's Aston Villa when they were trounced 5-1 at St James' Park.

But the Spaniard very quickly picked his side up and they head into Tuesday night's return a hefty 14 points and six places above the Magpies. They'll start as favourites to hammer home that advantage at Villa Park.

Elsewhere, Manchester United face a tricky looking trip to Molineux to take on a Wolves side unbeaten in seven matches across competitions, a run that includes five wins. Wolves have lost just twice at home all season, against Brighton and Liverpool, while they have wins against Manchester City, Tottenham and Chelsea. They'll fancy their chances of adding United to that list on Thursday night.

You can see our predictions for the latest round of games in the gallery above. To move on to the next photo, click on the arrows or swipe if using a mobile device.

ABU%20DHABI'S%20KEY%20TOURISM%20GOALS%3A%20BY%20THE%20NUMBERS
%3Cp%3EBy%202030%2C%20Abu%20Dhabi%20aims%20to%20achieve%3A%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%2039.3%20million%20visitors%2C%3C%2Fstrong%3E%20nearly%2064%25%20up%20from%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%20Dh90%20billion%20contribution%20to%20GDP%2C%3C%2Fstrong%3E%20about%2084%25%20more%20than%20Dh49%20billion%20in%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%20178%2C000%20new%20jobs%2C%3C%2Fstrong%3E%20bringing%20the%20total%20to%20about%20366%2C000%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%2052%2C000%20hotel%20rooms%2C%3C%2Fstrong%3E%20up%2053%25%20from%2034%2C000%20in%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%207.2%20million%20international%20visitors%2C%3C%2Fstrong%3E%20almost%2090%25%20higher%20compared%20to%202023's%203.8%20million%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%203.9%20international%20overnight%20hotel%20stays%2C%3C%2Fstrong%3E%2022%25%20more%20from%203.2%20nights%20in%202023%3C%2Fp%3E%0A
The specs: 2019 Haval H6

Price, base: Dh69,900

Engine: 2.0-litre turbocharged four-cylinder

Transmission: Seven-speed automatic

Power: 197hp @ 5,500rpm

Torque: 315Nm @ 2,000rpm

Fuel economy, combined: 7.0L / 100km

Our legal consultants

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3EXare%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EJanuary%2018%2C%202021%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EPadmini%20Gupta%2C%20Milind%20Singh%2C%20Mandeep%20Singh%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFunds%20Raised%3A%20%3C%2Fstrong%3E%2410%20million%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E28%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3Eundisclosed%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EMS%26amp%3BAD%20Ventures%2C%20Middle%20East%20Venture%20Partners%2C%20Astra%20Amco%2C%20the%20Dubai%20International%20Financial%20Centre%2C%20Fintech%20Fund%2C%20500%20Startups%2C%20Khwarizmi%20Ventures%2C%20and%20Phoenician%20Funds%3C%2Fp%3E%0A
Sun jukebox

Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)

This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.

Elvis Presley, Mystery Train (1955)

The B-side of Presley’s final single for Sun bops with a drummer-less groove.

Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)

Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.

Carl Perkins, Blue Suede Shoes (1956)

Within a month of Sun’s February release Elvis had his version out on RCA.

Roy Orbison, Ooby Dooby (1956)

An essential piece of irreverent juvenilia from Orbison.

Jerry Lee Lewis, Great Balls of Fire (1957)

Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.

Three tips from La Perle's performers

1 The kind of water athletes drink is important. Gwilym Hooson, a 28-year-old British performer who is currently recovering from knee surgery, found that out when the company was still in Studio City, training for 12 hours a day. “The physio team was like: ‘Why is everyone getting cramps?’ And then they realised we had to add salt and sugar to the water,” he says.

2 A little chocolate is a good thing. “It’s emergency energy,” says Craig Paul Smith, La Perle’s head coach and former Cirque du Soleil performer, gesturing to an almost-empty open box of mini chocolate bars on his desk backstage.

3 Take chances, says Young, who has worked all over the world, including most recently at Dragone’s show in China. “Every time we go out of our comfort zone, we learn a lot about ourselves,” she says.

MATCH INFO

Manchester United 2 (Heaton (og) 42', Lindelof 64')

Aston Villa 2 (Grealish 11', Mings 66')

Episode list:

Ep1: A recovery like no other- the unevenness of the economic recovery 

Ep2: PCR and jobs - the future of work - new trends and challenges 

Ep3: The recovery and global trade disruptions - globalisation post-pandemic 

Ep4: Inflation- services and goods - debt risks 

Ep5: Travel and tourism 

Cracks in the Wall

Ben White, Pluto Press 

'Worse than a prison sentence'

Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.

“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.

“They were living in perpetual mystery as to how their futures would pan out, and what that would be.

“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.

“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.

“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”

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 burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

What can you do?

Document everything immediately; including dates, times, locations and witnesses

Seek professional advice from a legal expert

You can report an incident to HR or an immediate supervisor

You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline

In criminal cases, you can contact the police for additional support

Jordan cabinet changes

In

  • Raed Mozafar Abu Al Saoud, Minister of Water and Irrigation
  • Dr Bassam Samir Al Talhouni, Minister of Justice
  • Majd Mohamed Shoueikeh, State Minister of Development of Foundation Performance
  • Azmi Mahmud Mohafaza, Minister of Education and Minister of Higher Education and Scientific Research
  • Falah Abdalla Al Ammoush, Minister of Public Works and Housing
  • Basma Moussa Ishakat, Minister of Social Development
  • Dr Ghazi Monawar Al Zein, Minister of Health
  • Ibrahim Sobhi Alshahahede, Minister of Agriculture and Minister of Environment
  • Dr Mohamed Suleiman Aburamman, Minister of Culture and Minister of Youth

Out

  • Dr Adel Issa Al Tawissi, Minister of High Education and Scientific Research
  • Hala Noaman “Basiso Lattouf”, Minister of Social Development
  • Dr Mahmud Yassin Al Sheyab, Minister of Health
  • Yahya Moussa Kasbi, Minister of Public Works and Housing
  • Nayef Hamidi Al Fayez, Minister of Environment
  • Majd Mohamed Shoueika, Minister of Public Sector Development
  • Khalid Moussa Al Huneifat, Minister of Agriculture
  • Dr Awad Abu Jarad Al Mushakiba, Minister of Justice
  • Mounir Moussa Ouwais, Minister of Water and Agriculture
  • Dr Azmi Mahmud Mohafaza, Minister of Education
  • Mokarram Mustafa Al Kaysi, Minister of Youth
  • Basma Mohamed Al Nousour, Minister of Culture
The specs

Engine: 2.0-litre four-cylinder turbo

Power: 268hp at 5,600rpm

Torque: 380Nm at 4,800rpm

Transmission: CVT auto

Fuel consumption: 9.5L/100km

On sale: now

Price: from Dh195,000 

Ad Astra

Director: James Gray

Stars: Brad Pitt, Tommy Lee Jones

Five out of five stars 

Updated: January 30, 2024, 2:38 AM