The three-horse Premier League title race looks to be reduced to two. Liverpool had the chance to apply some pressure in Saturday's early game at West Ham, but their stuttering form continued with a 2-2 draw.
Manager Jurgen Klopp said before the weekend Liverpool needed leaders Arsenal and second-placed Manchester City to suffer a "crisis" for the Reds to win the title, but he was in no such luck.
The Gunners made it two London derby victories in a row on Sunday, following up their 5-0 destruction of Chelsea in midweek with a 3-2 win at arch-rivals Tottenham having held a 3-0 lead at half time.
City responded immediately by claiming a 2-0 win at Nottingham Forest on Sunday evening, even though the champions were well below their best.
This weekend's results leave third-placed Liverpool five points adrift of Arsenal with three games to play. City, one point behind, will go top if they win their game in hand.
While the title is set to go down to the wire, there has been the first confirmed relegation at the other end of the table; Sheffield United's 5-1 defeat at Newcastle United on Saturday has sent the Blades straight back to the Championship.
Also on Saturday, Everton all but secured their Premier League status for another season with a 1-0 win over Brentford to leave the Toffees 11 points clear of the drop zone; Manchester United were held to a disappointing draw by 19th-placed Burnley at Old Trafford; Wolves beat Luton 2-1 at Molineux; and Fulham and Crystal Palace played out a 1-1 draw at Craven Cottage.
In Saturday's late game, Chelsea fought back from 2-0 down at half time to draw 2-2 at Champions League-chasing Aston Villa.
Before Arsenal's and City's games on Sunday, Bournemouth eased past out-of-form Brighton 3-0 at Vitality Stadium.
Here is the Premier League team of the week (formation: 3-5-2).
GK: Jordan Pickford (Everton)
Everton have found form at just the right time, and key to their fourth victory in their past five games was goalkeeper Pickford. The England No 1 produced four big saves to keep Brentford at bay to claim his third straight clean sheet. Only Arsenal's David Raya (14) has kept more clean sheets than Pickford's 12.
CB: Marcos Senesi (Bournemouth)
Bournemouth have amassed their highest Premier League points total (48) and moved up to 10th in the table with Sunday's 3-0 win over Brighton. Defender Senesi sent the hosts on their way to victory with a 13th-minute header before doing his part defensively to secure his side a clean sheet.
CB: Toti Gomes (Wolves)
Wolves ended their five-match winless run with a 2-1 victory over relegation-threatened Luton Town, with defender Toti scoring a lovely diving header for the hosts' second goal. That goal proved crucial as Luton halved the deficit with 10 minutes remaining.
CB: Josko Gvardiol (Manchester City)
City may have spluttered to victory at Forest but Gvardiol delivered a Rolls Royce-like performance. The Croatian defender scored City's opener with a fine glancing header, then dug in defensively to preserve the clean sheet, including a block on the line from Chris Wood. Gvardiol has taken some time to adapt in his first season in England, but in recent weeks has looked every bit the £77 million player City signed last summer.
CM: Conor Gallagher (Chelsea)
A proper captain's performance from the Chelsea midfielder, who sealed his side's fightback at Aston Villa with a sublime goal from the edge of the area. With the Blues trailing 2-0 at half time and at risk of another capitulation just four days after getting battered by Arsenal, Gallagher and fellow midfielder Moises Caicedo took control of the game and provided the foundations for the comeback.
CM: Kevin de Bruyne (Manchester City)
Pep Guardiola admitted City were "very fortunate" to beat Forest, but when De Bruyne is pulling the strings, more often than not the champions will emerge victorious. The Belgian assisted both goals, sending in the corner for Gvardiol's header before sliding in the pass for Erling Haaland's trademark finish. De Bruyne even had a couple of chances to score himself but was repelled by fine saves from Matz Sels.
CM: Idrissa Gueye (Everton)
Not a player typically known for goals, Gueye scored his second in as many games, slamming a loose ball into the top corner, to guide Everton to a crucial victory over Brentford. The Senegalese was committed in midfield, too, by covering plenty of ground and offering protection to his defenders.
RM: Bukayo Saka (Arsenal)
Spare a thought for Tottenham left-back Ben Davies, who was tormented by Saka throughout the North London derby. The England winger scored Arsenal's second goal in superb style for his 15th league goal of the season and was a constant threat on the right wing.
LM: Jarrod Bowen (West Ham)
In a season that has seen several English wide forwards excel, Bowen has been up there with the likes of Saka, Phil Foden, and Cole Palmer. He scored his 16th league goal of the campaign to give the Hammers the lead against Liverpool, before turning provider with a pinpoint cross to Michail Antonio for the equaliser.
CF: Kai Havertz (Arsenal)
One of the form players in the Premier League, Havertz carried his devastating display against former club Chelsea into the clash with Tottenham, scoring Arsenal's third goal with a close-range header. That followed his sensational long ball to set up Saka for the second. The German has now scored eight goals in his past 11 league matches.
CF: Alexander Isak (Newcastle)
Isak boosted his Golden Boot chances with a well-taken double to send Sheffield United back to the Championship. Everything good about the Swedish striker was displayed in his first goal; pace, a perfectly-timed run, and a cool finish to equalise. That opened the floodgates for Newcastle, and Isak scored his second with a confident penalty to make it 3-1.
Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
ESSENTIALS
The flights
Emirates flies from Dubai to Phnom Penh via Yangon from Dh2,700 return including taxes. Cambodia Bayon Airlines and Cambodia Angkor Air offer return flights from Phnom Penh to Siem Reap from Dh250 return including taxes. The flight takes about 45 minutes.
The hotels
Rooms at the Raffles Le Royal in Phnom Penh cost from $225 (Dh826) per night including taxes. Rooms at the Grand Hotel d'Angkor cost from $261 (Dh960) per night including taxes.
The tours
A cyclo architecture tour of Phnom Penh costs from $20 (Dh75) per person for about three hours, with Khmer Architecture Tours. Tailor-made tours of all of Cambodia, or sites like Angkor alone, can be arranged by About Asia Travel. Emirates Holidays also offers packages.
Vaccine Progress in the Middle East
Non-oil%20trade
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Closing the loophole on sugary drinks
As The National reported last year, non-fizzy sugared drinks were not covered when the original tax was introduced in 2017. Sports drinks sold in supermarkets were found to contain, on average, 20 grams of sugar per 500ml bottle.
The non-fizzy drink AriZona Iced Tea contains 65 grams of sugar – about 16 teaspoons – per 680ml can. The average can costs about Dh6, which would rise to Dh9.
Drinks such as Starbucks Bottled Mocha Frappuccino contain 31g of sugar in 270ml, while Nescafe Mocha in a can contains 15.6g of sugar in a 240ml can.
Flavoured water, long-life fruit juice concentrates, pre-packaged sweetened coffee drinks fall under the ‘sweetened drink’ category
Not taxed:
Freshly squeezed fruit juices, ground coffee beans, tea leaves and pre-prepared flavoured milkshakes do not come under the ‘sweetened drink’ band.
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
GOLF’S RAHMBO
- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)
THE DETAILS
Kaala
Dir: Pa. Ranjith
Starring: Rajinikanth, Huma Qureshi, Easwari Rao, Nana Patekar
Rating: 1.5/5
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U19 WORLD CUP, WEST INDIES
UAE group fixtures (all in St Kitts)
- Saturday 15 January: UAE beat Canada by 49 runs
- Thursday 20 January: v England
- Saturday 22 January: v Bangladesh
UAE squad:
Alishan Sharafu (captain), Shival Bawa, Jash Giyanani, Sailles
Jaishankar, Nilansh Keswani, Aayan Khan, Punya Mehra, Ali Naseer, Ronak Panoly,
Dhruv Parashar, Vinayak Raghavan, Soorya Sathish, Aryansh Sharma, Adithya
Shetty, Kai Smith
OPINIONS ON PALESTINE & ISRAEL
More from Neighbourhood Watch
Terror attacks in Paris, November 13, 2015
- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany
- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people
- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed
- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest
- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
New Zealand 57-0 South Africa
Tries: Rieko Ioane, Nehe Milner-Skudder (2), Scott Barrett, Brodie Retallick, Ofa Tu'ungfasi, Lima Sopoaga, Codie Taylor. Conversions: Beauden Barrett (7). Penalty: Beauden Barrett
Company profile
Company: Rent Your Wardrobe
Date started: May 2021
Founder: Mamta Arora
Based: Dubai
Sector: Clothes rental subscription
Stage: Bootstrapped, self-funded
A State of Passion
Directors: Carol Mansour and Muna Khalidi
Stars: Dr Ghassan Abu-Sittah
Rating: 4/5
The biog
Year of birth: 1988
Place of birth: Baghdad
Education: PhD student and co-researcher at Greifswald University, Germany
Hobbies: Ping Pong, swimming, reading
Key products and UAE prices
iPhone XS
With a 5.8-inch screen, it will be an advance version of the iPhone X. It will be dual sim and comes with better battery life, a faster processor and better camera. A new gold colour will be available.
Price: Dh4,229
iPhone XS Max
It is expected to be a grander version of the iPhone X with a 6.5-inch screen; an inch bigger than the screen of the iPhone 8 Plus.
Price: Dh4,649
iPhone XR
A low-cost version of the iPhone X with a 6.1-inch screen, it is expected to attract mass attention. According to industry experts, it is likely to have aluminium edges instead of stainless steel.
Price: Dh3,179
Apple Watch Series 4
More comprehensive health device with edge-to-edge displays that are more than 30 per cent bigger than displays on current models.
The specs
Common to all models unless otherwise stated
Engine: 4-cylinder 2-litre T-GDi
0-100kph: 5.3 seconds (Elantra); 5.5 seconds (Kona); 6.1 seconds (Veloster)
Power: 276hp
Torque: 392Nm
Transmission: 6-Speed Manual/ 8-Speed Dual Clutch FWD
Price: TBC
The%20specs
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Result
2.15pm: Maiden Dh75,000 1,950m; Winner: Majestic Thunder, Tadhg O’Shea (jockey), Satish Seemar (trainer).
2.45pm: Handicap Dh80,000 1,800m; Winner: Tailor’s Row, Royston Ffrench, Salem bin Ghadayer.
3.15pm: Handicap Dh85,000 1,600m; Winner: Native Appeal, Adam McLean, Doug Watson.
3.45pm: Handicap Dh115,000 1,950m; Winner: Conclusion, Antonio Fresu, Musabah Al Muhairi.
4.15pm: Handicap Dh100,000 1,400m; Winner: Pilgrim’s Treasure, Tadhg O’Shea, Satish Seemar.
4.45pm: Maiden Dh75,000 1,400m; Winner: Sanad Libya, Richard Mullen, Satish Seemar.
5.15pm: Handicap Dh90,000 1,000m; Winner: Midlander, Richard Mullen, Satish Seemar
Your Guide to the Home
- Level 1 has a valet service if you choose not to park in the basement level. This level houses all the kitchenware, including covetable brand French Bull, along with a wide array of outdoor furnishings, lamps and lighting solutions, textiles like curtains, towels, cushions and bedding, and plenty of other home accessories.
- Level 2 features curated inspiration zones and solutions for bedrooms, living rooms and dining spaces. This is also where you’d go to customise your sofas and beds, and pick and choose from more than a dozen mattress options.
- Level 3 features The Home’s “man cave” set-up and a display of industrial and rustic furnishings. This level also has a mother’s room, a play area for children with staff to watch over the kids, furniture for nurseries and children’s rooms, and the store’s design studio.
The specs: 2018 Genesis G70
Price, base / as tested: Dh155,000 / Dh205,000
Engine: 3.3-litre, turbocharged V6
Gearbox: Eight-speed automatic
Power: 370hp @ 6,000rpm
Torque: 510Nm @ 1,300rpm
Fuel economy, combined: 10.6L / 100km
The Vile
Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah
Director: Majid Al Ansari
Rating: 4/5
MATCH INFO
Red Star Belgrade v Tottenham Hotspur, midnight (Thursday), UAE
Results
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F1 The Movie
Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem
Director: Joseph Kosinski
Rating: 4/5
The specs: 2018 Maxus T60
Price, base / as tested: Dh48,000
Engine: 2.4-litre four-cylinder
Power: 136hp @ 1,600rpm
Torque: 360Nm @ 1,600 rpm
Transmission: Five-speed manual
Fuel consumption, combined: 9.1L / 100km
TOURNAMENT INFO
Fixtures
Sunday January 5 - Oman v UAE
Monday January 6 - UAE v Namibia
Wednesday January 8 - Oman v Namibia
Thursday January 9 - Oman v UAE
Saturday January 11 - UAE v Namibia
Sunday January 12 – Oman v Namibia
UAE squad
Ahmed Raza (captain), Rohan Mustafa, Mohammed Usman, CP Rizwan, Waheed Ahmed, Zawar Farid, Darius D’Silva, Karthik Meiyappan, Jonathan Figy, Vriitya Aravind, Zahoor Khan, Junaid Siddique, Basil Hameed, Chirag Suri
