Six months ago Wojciech Szczesny was enjoying the golf courses and beaches of Marbella, content in retirement after a successful career that had taken him to some of Europe's biggest clubs and earned him 84 caps for Poland.
Then he got a call from Barcelona boss Hansi Flick. The German had an injury crisis after first-choice goalkeeper Marc-Andre ter Stegen suffered a long-term knee injury. Flick asked Szczesny if he would consider coming out of retirement to act as back-up to Inaki Pena.
Szczesny was happy to answer the call. But so impressive have the 34-year-old's performances been that he was promoted ahead of Pena in the pecking order.
His shutout against Benfica in the Uefa Champions League first leg was his eighth in 14 games. The Spanish club hold a slender lead ahead of the return leg on Tuesday and goalkeeper Szczesny deserves a fair share of the credit for it.
Pedri was named man of the match in Barca's 1-0 win in Lisbon last Wednesday but Polish veteran Szczesny said he merited at least "half" of the trophy, and the Spaniard said his teammate should have it.
The goalkeeper will get another chance to win one himself at the Olympic Stadium with Portuguese visitors Benfica needing to go on the attack to turn the tie around.
With Barcelona down to 10 men in the first leg after Pau Cubarsi's early red card, Szczesny made several fine saves to help the Catalans hold on after Raphinha sent them ahead.
"He is fantastic, he helped us a lot, that is his job, we cannot hide it," said Flick.
In August last year the former Arsenal goalkeeper hung up his boots and gloves, agreeing to terminate his deal with Juventus before heading to the south of Spain to enjoy his new life.
"In September I was retired from football and I was enjoying my life on the beaches and golf courses of Marbella," said Szczesny on Instagram in January, after winning the Spanish Super Cup in Saudi Arabia.
The goalkeeper was sent off in the final against Real Madrid, accepting he made a "bad decision".
Later that month he also committed two glaring errors in Barca's thrilling 5-4 group stage win over Benfica, but in the weeks since has improved rapidly, with Flick maintaining his faith in him.
Szczesny has now played 14 times for Barcelona across all competitions, with the club winning 12 of those matches and drawing the other two, despite his early wobbles.
Szczesny's solid performances between the sticks have underpinned Barcelona's revival after a dismal end to 2024.
With a run of four defeats in seven league games, the Catalans threw away their advantage in La Liga, usurped by Atletico Madrid in the final match before the winter break.
Szczesny has started every Barcelona match in 2025 bar two, one of which he was suspended for after the Super Cup dismissal.
Pena had started well after stepping in for the injured Ter Stegen but despite making no obvious mistakes, did not inspire full confidence in the defenders ahead of him.
Flick said watching Szczesny on a daily basis at the training ground, he began to see that the veteran stopper could perform at a higher level.
"When you watch players in training, you get a feeling, I discuss it with my staff, I see how the players work and what level they can reach," said Flick on Friday.
"It was clear to everyone that Szczesny could reach this level. We all knew it. I make the decisions, but I talk with my coaching staff."
The coach received his reward with Szczesny's first leg display against Benfica.
However, when asked if it was his best performance for Barcelona, the goalkeeper produced a cool response.
"It is still to come, don't worry," Szczesny told Movistar, with Barca fighting on three fronts for major trophies.
Barcelona are favourites to progress against Benfica given their first leg lead, and the winner of the tie will face Borussia Dortmund or Lille in the quarter-finals.
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
Jawan
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Various Artists
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
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if you go
The flights
Emirates have direct flights from Dubai to Glasgow from Dh3,115. Alternatively, if you want to see a bit of Edinburgh first, then you can fly there direct with Etihad from Abu Dhabi.
The hotel
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Located in the heart of Mackintosh's Glasgow, the Dakota Deluxe is perhaps the most refined hotel anywhere in the city. Doubles from Dh850
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Events and tours
There are various Mackintosh specific events throughout 2018 – for more details and to see a map of his surviving designs see glasgowmackintosh.com
For walking tours focussing on the Glasgow Style, see the website of the Glasgow School of Art.
More information
For ideas on planning a trip to Scotland, visit www.visitscotland.com
