Everton's Dominic Calvert-Lewin, left, celebrates making it 1-0 against Burnley at Goodison Park. PA
Everton's Dominic Calvert-Lewin, left, celebrates making it 1-0 against Burnley at Goodison Park. PA
Everton's Dominic Calvert-Lewin, left, celebrates making it 1-0 against Burnley at Goodison Park. PA
Everton's Dominic Calvert-Lewin, left, celebrates making it 1-0 against Burnley at Goodison Park. PA

Premier League: Vital wins for Everton and Luton, Villa held by Brentford


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Everton and Luton Town claimed important victories as the relegation battle in the Premier League intensified on Saturday.

Dominic Calvert-Lewin scored the only goal of the game as Everton beat fellow strugglers Burnley 1-0 at Goodison Park. The hosts, who have already been docked six points for a Financial Fair Play breach, are four points clear of the drop zone but could be hit with another deduction on Monday when they discover their punishment for a second FFP offence.

Their joy at beating the Clarets in a turgid affair on Merseyside would have been tempered somewhat by news of Luton's 2-1 victory over Bournemouth at Kenilworth Road.

Carlton Morris struck the winner in injury time as Rob Edwards' side ended a 10-game wait for a victory. Marcus Tavernier had given Bournemouth the lead early in the second half but Jordan Clark restored parity with a 73rd-minute strike. The decisive goal came in dramatic fashion when Morris steered home from Cauley Woodrow's cross in the 90th minute.

Hatters boss Edwards said: "We spoke before the game about how important it was. You can guarantee effort, try to be organised and carry out a game plan but you can’t guarantee a win.

"The character we showed, we found the result when it as really important to do so. I thought the second-half performance was really good. There was a belief there. The subs made an impact. I’m really pleased."

Everton had Calvert-Lewin to thank as they too ended a long wait for a win. The striker broke a lengthy goal drought with an equaliser in the 1-1 draw at Newcastle in midweek and got his second goal in five days as he closed down Clarets keeper Arijanet Muric to force the winner.

His manager Sean Dyche said: "Strikers sometimes need an ugly goal – it wasn’t ugly, [Calvert-Lewin] did very well to close down the goalkeeper. He went close in a similar situation a few moments before. He has two in two now and it feels different for him.

"If you look at the season so far, it is what it is. I can only control the controllables. A lot of effort was put in by a lot of people today. We’ve got to capitalise on [the win] and step forwards."

Elsewhere, Aston Villa suffered a setback in their bid for Champions League football as they were held by Brentford in a rollercoaster 3-3 draw at Villa Park.

Ollie Watkins eventually rescued a point for Villa who had earlier raced into a 2-0 lead. Goals from Watkins and Morgan Rogers put the hosts on course for an important win but three goals in nine second-half minutes – from Mathias Jorgensen, Bryan Mbeumo and Yoana Wissa – turned the game on its head before Watkins' late leveller.

Wolves boss Gary O'Neil blasted "one of the worst decisions I have ever seen" as his side were beaten 2-1 by West Ham at Molineux. The hosts led through Pablo Sarabia's penalty but Lucas Paqueta also scored from the spot and James Ward-Prowse scored direct from a corner as the Hammers hit the front.

O'Neil was furious after Wolves were denied an equaliser in the ninth minute of stoppage time for an offside against Tawanda Chirewa, who was deemed to have impeded goalkeeper Lukasz Fabianski, as Max Kilman headed home.

Meanwhile, Bruno Guimaraes scored the winning goal as Newcastle beat Fulham 1-0 at Craven Cottage. The Brazilian struck late in the game meaning Newcastle are now one point shy of sixth-placed Manchester United in the race for Europa League football.

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German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

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Position: legal consultant with Al Rowaad Advocates and Legal Consultants

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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

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Updated: April 10, 2024, 5:14 PM