• Manchester City's Erling Haaland, right, celebrates scoring the first goal of his five goals against Luton Town with teammate Kevin De Bruyne. Reuters
    Manchester City's Erling Haaland, right, celebrates scoring the first goal of his five goals against Luton Town with teammate Kevin De Bruyne. Reuters
  • Erling Haaland of Manchester City runs with the ball under pressure from Teden Mengi of Luton Town. City ran out 6-2 winners at Kenilworth Road to advance to the quarter-finals of the FA Cup. Getty
    Erling Haaland of Manchester City runs with the ball under pressure from Teden Mengi of Luton Town. City ran out 6-2 winners at Kenilworth Road to advance to the quarter-finals of the FA Cup. Getty
  • Manchester City's Norwegian striker Erling Haaland celebrates after scoring his and his team's third goal in a 6-2 victory over Luton Town. AFP
    Manchester City's Norwegian striker Erling Haaland celebrates after scoring his and his team's third goal in a 6-2 victory over Luton Town. AFP
  • Manchester City's Erling Haaland in action during the FA Cup fifth round match at Kenilworth Road. PA
    Manchester City's Erling Haaland in action during the FA Cup fifth round match at Kenilworth Road. PA
  • Manchester City's Erling Haaland, right, celebrates with his teammate Jeremy Doku after scoring his side's third goal. AP
    Manchester City's Erling Haaland, right, celebrates with his teammate Jeremy Doku after scoring his side's third goal. AP
  • Joe Johnson of Luton Town and Erling Haaland of Manchester City battle for possession. Getty
    Joe Johnson of Luton Town and Erling Haaland of Manchester City battle for possession. Getty
  • Manchester City's Norwegian striker #09 Erling Haaland (R) celebrates with Manchester City's Belgian midfielder #17 Kevin De Bruyne (L) after scoring his team first goal during the English FA Cup fifth round football match between Luton Town and Manchester City at Kenilworth Road stadium in Luton, central England, on February 27, 2024. (Photo by JUSTIN TALLIS / AFP) / RESTRICTED TO EDITORIAL USE. No use with unauthorized audio, video, data, fixture lists, club/league logos or 'live' services. Online in-match use limited to 120 images. An additional 40 images may be used in extra time. No video emulation. Social media in-match use limited to 120 images. An additional 40 images may be used in extra time. No use in betting publications, games or single club/league/player publications. /
    Manchester City's Norwegian striker #09 Erling Haaland (R) celebrates with Manchester City's Belgian midfielder #17 Kevin De Bruyne (L) after scoring his team first goal during the English FA Cup fifth round football match between Luton Town and Manchester City at Kenilworth Road stadium in Luton, central England, on February 27, 2024. (Photo by JUSTIN TALLIS / AFP) / RESTRICTED TO EDITORIAL USE. No use with unauthorized audio, video, data, fixture lists, club/league logos or 'live' services. Online in-match use limited to 120 images. An additional 40 images may be used in extra time. No video emulation. Social media in-match use limited to 120 images. An additional 40 images may be used in extra time. No use in betting publications, games or single club/league/player publications. /
  • Erling Haaland fires in the first of his five goals against Luton. AFP
    Erling Haaland fires in the first of his five goals against Luton. AFP
  • Manchester City's Erling Haaland, right, scores his side's second goal. AP
    Manchester City's Erling Haaland, right, scores his side's second goal. AP
  • Manchester City striker Erling Haaland, centre, celebrates after scoring his team's fifth goal. PA
    Manchester City striker Erling Haaland, centre, celebrates after scoring his team's fifth goal. PA

Erling Haaland scores five as Man City hit Luton for six in FA Cup


Steve Luckings
  • English
  • Arabic

Manchester City goal machine Erling Haaland scored five goals in a single match against Luton Town as the holders powered into the FA Cup quarter-finals on Tuesday.

The Norwegian notched a first-half hat-trick at Kenilworth Road to put City 3-0 up, adding two more in the second half before being replaced by Julian Alvarez in a 6-2 win for the visitors.

It took Haaland's tally to 27 goals in all competitions so far in 2023/24 after scoring 52 goals in his first season at the club.

“My fitness is getting back to its best finally,” he said. “I feel good. It’s an amazing feeling.”

Haaland became the first top-flight player to score five goals in an FA Cup tie since George Best struck six for Manchester United against Northampton Town in 1970.

Already in elite company

It is not the first time Haaland has scored five goals in one match, having notched a quintet in Manchester City's 7-0 win over RB Leipzig in a last-16 Champions League second leg in March 2023.

That milestone put him in elite company of scoring five goals in a single game alongside the likes of Lionel Messi, Gerd Muller, Marco van Basten and Fabrizio Ravanelli.

City's record-scorer, Sergio Aguero, once scored five goals in a 6-1 Premier League win against Newcastle United in October 2015.

Haaland still has some way to go to match Archie Thompson's record though. The Australian banged in 13 goals in a 31-0 World Cup qualifier against a hapless American Samoa in April 2001.

Haaland and De Bruyne clicking again

Haaland's first four goals against Luton were all created by Kevin de Bruyne. Mateo Kovacic also got on the scoresheet for holders City who are unbeaten in 18 games in all competitions.

"Kevin de Bruyne is massive. He is doing what he is best at. It's a pleasure playing with him," Haaland, whose hat-trick was his first for City away from home, told ITV.

"We know what we both want from each other. It clicks well. I am getting back to my best. Finally I am feeling good. It's an amazing feeling. It's coming, we're coming. Exciting times ahead. We are ready to attack."

Haaland had scored only five goals in his previous 11 appearances for City – a spell interrupted by a foot injury that some suggested had taken the edge off his game.

But he blew away any doubts in emphatic fashion with a sensational display of centre-forward play.

"Erling was on fire and Kevin was perfect," was City manager Pep Guardiola's verdict. "The connection they have. Erling needs a player like Kevin and Kevin needs a player like Erling.

“My only concern was that Erling had been two months stopped, he couldn’t walk, couldn’t make anything. When you lose two months, that rhythm is not easy to get back.

“Every game he’s getting better. Kevin as well. Step by step, they are coming back.”

City mean business

City meant business from the start and went ahead in the fourth minute as Matheus Nunes played in De Bruyne who cut back a perfect pass for Haaland to fire past Tim Krul.

De Bruyne played Haaland through in the 18th minute to make it 2-0 and Haaland's hat-trick goal was almost a carbon copy as he again rolled his marker and surged on to a De Bruyne pass before dinking a deft shot over Krul.

Jordan Clark gave the home fans some cheer when he curled a perfect shot past Stefan Ortega and Luton punished City for some slack defending just after the restart with Clark finishing well.

But Haaland tapped in a De Bruyne pass a couple of minutes later and then grabbed his fifth from Bernardo Silva's assist before being substituted, much to Luton's relief.

Interesting fact

This wasn't the first time City had beaten Luton Town by a 6-2 scoreline, nor the first time a City player had scored at least five goals against the Hatters.

In 1961, City were beating Luton 6-2 in the FA Cup, with Denis Law bagging all six goals, only for the match to be abandoned with around 20 minutes to go because of a waterlogged pitch. When the game was replayed, City lost 3-1, Law scored again, but the original six goals were wiped from the record books.

Treble repeat remains on course

Tuesday's win means City remain on course to repeat their historic treble of trophies of 2022/23.

City swept the FA Cup, Premier League and crowned a memorable campaign by winning the Champions League for the first time in the club's history with a 1-0 win over Inter Milan in the final.

Guardiola's team trail league leaders Liverpool by a point after 26 matches and hold a 3-1 lead over Copenhagen in the last 16 of their Champions League tie. The second leg takes place at the Etihad Stadium on Wednesday, March 6.

Dhadak 2

Director: Shazia Iqbal

Starring: Siddhant Chaturvedi, Triptii Dimri 

Rating: 1/5

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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

When Umm Kulthum performed in Abu Dhabi

  

 

 

 

Known as The Lady of Arabic Song, Umm Kulthum performed in Abu Dhabi on November 28, 1971, as part of celebrations for the fifth anniversary of the accession of Sheikh Zayed bin Sultan Al Nahyan as Ruler of Abu Dhabi. A concert hall was constructed for the event on land that is now Al Nahyan Stadium, behind Al Wahda Mall. The audience were treated to many of Kulthum's most well-known songs as part of the sold-out show, including Aghadan Alqak and Enta Omri.

 
Updated: February 28, 2024, 7:30 AM