West Ham United’s average attendance of 62,464 is the second highest in the Premier League behind Manchester United. It’s not that the team from East London are a bigger or better supported club than, say, Liverpool, but the London Stadium, which was built for the 2012 Olympics games, has the second highest capacity and London’s designation as a tourist destination means there’s usually a demand for tickets.
The crowd for the Hammers’ final home game of the season against Nottingham Forest was given as a full house of 62,466 on the club’s official website. The reality was that there were thousands of unoccupied seats in all areas of the stadium apart from the 3,000 given to the visitors from Nottingham.
There are several reasons why: West Ham are 15th in the table and out of form. Their win in the previous game away to Manchester United was their only one in the last 10 games and got them to 40 points in a forgettable campaign. No team outside the relegated bottom three has a worse goal difference than them.
Those long-relegated teams are also the only sides with inferior home records. The Hammers have lost at home to all eight of the league’s leading teams. Their previous four season’s finishes of 6th, 7th, 14th and 9th make this campaign a let down.
Thousands of fans who who paid for tickets (and were thus counted in the official attendance) stayed away, yet Sunday’s game was a hugely important one for Forest, who are chasing Champions League football.
After 117 minutes - finishing two hours and 11 minutes after it had started - because of multiple stoppages for injury and VAR decisions, Forest’s 2-1 win means that whatever happens next week this will be their best league finish since coming third in 1994-95.
Forest, the league’s surprise team after a 17th place finish last term, have enjoyed being in the Champions League positions for much of the season, but one win in their previous six games had put hopes of playing in the top competition in doubt.
Nuno Espirito Santo’s side needed a win at West Ham to keep their hopes alive – and they got one. They’re seventh with one game to play. Crucially, that is against Chelsea at home next week.
Beat Chelsea and Forest will move above them. They still need other results to go their way, but such a scenario would have been unimaginable back in August, so even Europa League qualification demonstrates vast progress.
For West Ham, it felt like the end of an era. Aaron Cresswell, Vladimir Coufal, Lukasz Fabianski and Danny Ings all tasted Europa Conference League success with the club but will leave imminently.
Unchanged from their win at Manchester Unted the previous week, Graham Potter’s side started well, with Forest goalkeeper Matz Sels diving to his left to stop a header from Tomas Soucek after three minutes. Two minutes later at the other end, Alphonse Areola made another world-class save from Morgan Gibbs-White who powered a shot towards the keeper from five yards.
Nico Williams set up Chris Wood to strike towards the West Ham goal after eight minutes. Forest’s pressure paid off after 10 minutes when Areola pushed the ball away to Gibbs-White, who pounced and saw an opening to shoot and score his seventh Premier League goal of an impressive season. The celebrating Forest players held up a shirt in support of teammate Taiwo Awoniyi, who was seriously injured after colliding with a goalpost last week.
Forest should have made it two on 40 minutes when Wood, who scored in the reverse fixture, a 3-0 win for Forest, had two chances.
Nikola Milenkovic’s 61st minute goal, the Serb getting a touch after being set up by an Anthony Elanga cross, was followed by a six-minute delay for VAR before it was given. The fans of both sides made their feelings about VAR clear.
Jarrod Bowen’s brilliant 86th minute left-foot volley for West Ham made it a tense end for Forest, but they held on. Bowen remains the Hammers’ central force.
“Until the West Ham goal we were in control,” said Nuno. “Then the anxiety comes when we allowed the goal and everything is difficult from there.
"Matz [Sels] did great again so we’re happy. We started really well. Previous games a lot of bad things happened to us but today that was not the case. Today we pressed good, got a good goal, started well in the second half, on the front foot. Generally a good performance. The players worked hard to put West Ham under pressure.”
Forest’s season will go to the wire. West Ham’s has been effectively and disappointingly over for some time.
Company profile
Name: Thndr
Started: October 2020
Founders: Ahmad Hammouda and Seif Amr
Based: Cairo, Egypt
Sector: FinTech
Initial investment: pre-seed of $800,000
Funding stage: series A; $20 million
Investors: Tiger Global, Beco Capital, Prosus Ventures, Y Combinator, Global Ventures, Abdul Latif Jameel, Endure Capital, 4DX Ventures, Plus VC, Rabacap and MSA Capital
The biog
Marital status: Separated with two young daughters
Education: Master's degree from American Univeristy of Cairo
Favourite book: That Is How They Defeat Despair by Salwa Aladian
Favourite Motto: Their happiness is your happiness
Goal: For Nefsy to become his legacy long after he is gon
Anghami
Started: December 2011
Co-founders: Elie Habib, Eddy Maroun
Based: Beirut and Dubai
Sector: Entertainment
Size: 85 employees
Stage: Series C
Investors: MEVP, du, Mobily, MBC, Samena Capital
How to protect yourself when air quality drops
Install an air filter in your home.
Close your windows and turn on the AC.
Shower or bath after being outside.
Wear a face mask.
Stay indoors when conditions are particularly poor.
If driving, turn your engine off when stationary.
Killing of Qassem Suleimani
Fines for littering
In Dubai:
Dh200 for littering or spitting in the Dubai Metro
Dh500 for throwing cigarette butts or chewing gum on the floor, or littering from a vehicle.
Dh1,000 for littering on a beach, spitting in public places, throwing a cigarette butt from a vehicle
In Sharjah and other emirates
Dh500 for littering - including cigarette butts and chewing gum - in public places and beaches in Sharjah
Dh2,000 for littering in Sharjah deserts
Dh500 for littering from a vehicle in Ras Al Khaimah
Dh1,000 for littering from a car in Abu Dhabi
Dh1,000 to Dh100,000 for dumping waste in residential or public areas in Al Ain
Dh10,000 for littering at Ajman's beaches
The specs
Engine: 2.0-litre 4-cyl turbo
Power: 201hp at 5,200rpm
Torque: 320Nm at 1,750-4,000rpm
Transmission: 6-speed auto
Fuel consumption: 8.7L/100km
Price: Dh133,900
On sale: now
Results
2.30pm: Dubai Creek Tower – Handicap (PA) Dh40,000 (Dirt) 1,200m; Winner: Marmara Xm, Gary Sanchez (jockey), Abdelkhir Adam (trainer)
3pm: Al Yasmeen – Maiden (PA) Dh40,000 (D) 1,700m; Winner: AS Hajez, Jesus Rosales, Khalifa Al Neyadi
3.30pm: Al Ferdous – Maiden (PA) Dh40,000 (D) 1,700m; Winner: Soukainah, Sebastien Martino, Jean-Claude Pecout
4pm: The Crown Prince Of Sharjah – Prestige (PA) Dh200,000 (D) 1,200m; Winner: AF Thayer, Ray Dawson, Ernst Oertel
4.30pm: Sheikh Ahmed bin Rashid Al Maktoum Cup – Handicap (TB) Dh200,000 (D) 2,000m; Winner: George Villiers, Antonio Fresu, Bhupat Seemar
5pm: Palma Spring – Handicap (PA) Dh40,000 (D) 2,000m; Winner: Es Abu Mousa, Antonio Fresu, Abubakar Daud
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
Slow loris biog
From: Lonely Loris is a Sunda slow loris, one of nine species of the animal native to Indonesia, Malaysia, Thailand and Singapore
Status: Critically endangered, and listed as vulnerable on the International Union for Conservation of Nature red list due to growing demand in the global exotic pet trade. It is one of the most popular primate species found at Indonesian pet markets
Likes: Sleeping, which they do for up to 18 hours a day. When they are awake, they like to eat fruit, insects, small birds and reptiles and some types of vegetation
Dislikes: Sunlight. Being a nocturnal animal, the slow loris wakes around sunset and is active throughout the night
Superpowers: His dangerous elbows. The slow loris’s doe eyes may make it look cute, but it is also deadly. The only known venomous primate, it hisses and clasps its paws and can produce a venom from its elbow that can cause anaphylactic shock and even death in humans
The specs
Engine: 2.0-litre 4-cyl turbo
Power: 247hp at 6,500rpm
Torque: 370Nm from 1,500-3,500rpm
Transmission: 10-speed auto
Fuel consumption: 7.8L/100km
Price: from Dh94,900
On sale: now
'Fantastic Beasts: The Secrets of Dumbledore'
Rating: 3/5
Directed by: David Yates
Starring: Mads Mikkelson, Eddie Redmayne, Ezra Miller, Jude Law
Zayed Sustainability Prize
Wicked: For Good
Director: Jon M Chu
Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater
Rating: 4/5
Gothia Cup 2025
4,872 matches
1,942 teams
116 pitches
76 nations
26 UAE teams
15 Lebanese teams
2 Kuwaiti teams
