• Declan Rice celebrates after scoring the only goal of the game in Arsenal's 1-0 Premier League win over Newcastle United at the Emirates Stadium on May 18, 2025. Getty Images
    Declan Rice celebrates after scoring the only goal of the game in Arsenal's 1-0 Premier League win over Newcastle United at the Emirates Stadium on May 18, 2025. Getty Images
  • Declan Rice puts Arsenal 1-0 up in the 55th minute. Getty Images
    Declan Rice puts Arsenal 1-0 up in the 55th minute. Getty Images
  • Newcastle goalkeeper Nick Pope is beaten by Declan Rice's second-half winner. AFP
    Newcastle goalkeeper Nick Pope is beaten by Declan Rice's second-half winner. AFP
  • Arsenal keeper David Raya at full strength to save Harvey Barnes' deflected strike for Newcastle. EPA
    Arsenal keeper David Raya at full strength to save Harvey Barnes' deflected strike for Newcastle. EPA
  • Newcastle's Dan Burn clashes with Kai Havertz of Arsenal. EPA
    Newcastle's Dan Burn clashes with Kai Havertz of Arsenal. EPA
  • Newcastle goalkeeper Nick Pope makes a reaction save to stop Thomas Partey's header putting Arsenal in front. AFP
    Newcastle goalkeeper Nick Pope makes a reaction save to stop Thomas Partey's header putting Arsenal in front. AFP
  • Arsenal midfielder Declan Rice celebrates after scoring. AP
    Arsenal midfielder Declan Rice celebrates after scoring. AP
  • Newcastle substitute Joe Willock shoots for goal in the second half. EPA
    Newcastle substitute Joe Willock shoots for goal in the second half. EPA
  • Newcastle defender Dan Burn heads for goal but is denied by a fine save from Arsenal keeper David Raya. Getty Images
    Newcastle defender Dan Burn heads for goal but is denied by a fine save from Arsenal keeper David Raya. Getty Images

Arsenal seal Champions League place with Newcastle win in season that has 'fallen short' of expectations


Andy Mitten
  • English
  • Arabic

Arsenal confirmed a second placed Premier League finish for the third consecutive season with a 1-0 win over Newcastle United but the North London club admit the campaign has “fallen short” of expectations.

Declan Rice, who had a quiet game until his decisive strike, scored the only goal of Arsenal’s final home game of another trophyless season, a beautiful 54th-minute right foot effort after the visitors had missed a succession of first half chances.

Following a Martin Odegaard assist, his fifth in six games, the ball rolled kindly towards the midfielder and he whipped it across goal to the side of Newcastle goalkeeper Nick Pope.

Arsenal co-chair Josh Kroenke didn’t pull any punches with a letter in the matchday programme as Arsenal finished empty-handed for the fifth year in a row.

Admitting that the club had “fallen short”, he said: “We’re still pursuing second place in the Premier League for the third year running, but we all want to win it. We plan to invest to get behind winning and doing better next season.

“Our sporting director, Andrea [Berta], will play an important role in this. We are crystal clear on exactly what we need to do and the way in which we want to do it.”

Arsenal reached the semi-finals of the Uefa Champions League, knocking out holders Real Madrid before elimination to Paris Saint-Germain, but there was criticism from fans that no striker has been bought for four years.

Rice, a deep lying midfielder, has scored four of the last eight goals at home for Arsenal.

At the Emirates Stadium on Sunday, it was Newcastle United who created the better first half chances of an important game for both teams.

Newcastle would have gone ahead of Arsenal in the table had they won, but while David Raya’s first half distribution was poor and put his team at risk, his shot-stopping was not.

Raya made a big save from Bruno Guimaraes after five minutes before Tino Livramento shot straight at the Spaniard five minutes later after a sweeping Newcastle move through an Arsenal defence lacking communication and cohesion.

Intentional or not, Nick Pope’s right bicep did make a superb save after 12 minutes but generally the Newcastle goalkeeper had little to do in the first half. Instead, Harvey Barnes and Dan Burn both then came close as Arsenal were regularly carved open.

When Mikel Arteta’s side did attack, they sent crosses into the Newcastle box where the Geordies’ three giant central defenders – Burn, Botman and Schar – coped with ease.

Arsenal improved significantly in the second half and Rice’s strike turned out to be decisive, though Ben White also came close when his effort fizzed past the post from 25 yards.

The result left Newcastle United needing to win their final game against Everton at St James' Park to guarantee Champions League qualification.

Post match, Arteta managed to slip in a dig at neighbours Tottenham Hotspur – and their Europa League final opponents Manchester United – as he sought to big up Arsenal’s season.

“We need to recognise what we’ve done,” said the Spaniard, whose team are 13 points behind champions Liverpool who have a game in hand. “I’ve seen teams with one or two injuries finish 16th, 17th.”

The frustration for Arteta is that either Spurs or Manchester United will be lifting silverware this week – and in the Basque Country where the former La Masia graduate was born.

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

Updated: May 19, 2025, 12:49 PM