• Gabriel Magalhaes, centre, celebrates scoring Arsenal's late winner in their 2-1 Premier League victory over Newcastle United at St James' Park on September 28, 2025. Getty Images
    Gabriel Magalhaes, centre, celebrates scoring Arsenal's late winner in their 2-1 Premier League victory over Newcastle United at St James' Park on September 28, 2025. Getty Images
  • Gabriel Magalhaes heads home Arsenal's injury-time winner. Reuters
    Gabriel Magalhaes heads home Arsenal's injury-time winner. Reuters
  • Mikel Merino celebrates after scoring for Arsenal in the 84th minute. Reuters
    Mikel Merino celebrates after scoring for Arsenal in the 84th minute. Reuters
  • Substitute Mikel Merino heads home Arsenal's equaliser. Getty Images
    Substitute Mikel Merino heads home Arsenal's equaliser. Getty Images
  • Arsenal's Mikel Merino celebrates with Declan Rice after scoring. Reuters
    Arsenal's Mikel Merino celebrates with Declan Rice after scoring. Reuters
  • Nick Woltemade heads home for Newcastle in the 38th minute. PA
    Nick Woltemade heads home for Newcastle in the 38th minute. PA
  • Newcastle striker Nick Woltemade celebrates after scoring. Getty Images
    Newcastle striker Nick Woltemade celebrates after scoring. Getty Images
  • Arsenal's Bukayo Saka under pressure from Dan Burn and Anthony Gordon of Newcastle.
    Arsenal's Bukayo Saka under pressure from Dan Burn and Anthony Gordon of Newcastle.
  • Arsenal's Jurrien Timber sees his header tipped round the post by Newcastle keeper Nick Pope. Getty Images
    Arsenal's Jurrien Timber sees his header tipped round the post by Newcastle keeper Nick Pope. Getty Images
  • Nick Woltemade celebrates with his Newcastle teammates. Getty Images
    Nick Woltemade celebrates with his Newcastle teammates. Getty Images
  • Nick Woltemade's header hits the back of the net to put Newcastle in front. PA
    Nick Woltemade's header hits the back of the net to put Newcastle in front. PA
  • Arsenal striker Viktor Gyokeres goes down after a challenge by Newcastle goalkeeper Nick Pope and is awarded a penalty, only for the decision to be reversed. AFP
    Arsenal striker Viktor Gyokeres goes down after a challenge by Newcastle goalkeeper Nick Pope and is awarded a penalty, only for the decision to be reversed. AFP
  • Referee Jarred Gillett checks the pitchside monitor before deciding to reverse a decision to give Arsenal a penalty. Getty Images
    Referee Jarred Gillett checks the pitchside monitor before deciding to reverse a decision to give Arsenal a penalty. Getty Images
  • A disbelieving Arsenal manager Mikel Arteta after his team was denied a penalty by VAR. PA
    A disbelieving Arsenal manager Mikel Arteta after his team was denied a penalty by VAR. PA

Arsenal leave it late to secure 'unbelievable' last-gasp win at Newcastle


  • English
  • Arabic

An injury-time goal from Gabriel Magalhaes earned Arsenal a last-gasp Premier League victory at Newcastle United on Sunday.

One week after Gabriel Martinelli rescued a point with a goal in added time at home to Manchester City, Mikel Arteta's side again showed their resilience with another late show, this time on Tyneside.

Newcastle had taken a first-half lead thanks to a header from record-signing Nic Woltemade and were closing in on what would have been only their second league win of the campaign.

But six minutes from time, substitute Mikel Merino rose to meet a Declan Rice cross to flick a header into the net via the back post to level the scores.

And six minutes into added time, the comeback was complete when goalkeeper Nick Pope, who had produced a number of excellent stops during the game, was caught flapping at a Martin Odegaard cross getting no where near the ball allowing defender Gabriel to head home.

“Unbelievable, nothing better than a late winner in football,” said Gunners forward Bukayo Saka. “Speechless, I'm so happy.”

“Pride and I think we fully deserved the win,” added manager Mikel Arteta, whose side moved back into second place, two points behind leaders Liverpool. “The way we played and performed and competed. The chances we generated, we deserved to win. We did it into a dramatic way but we deserved to win.

“That is how you get to a different level. By going through those moments and take those lessons from it. It was a massive opportunity to show who we are. For ourselves because they are a terrific team and they are so difficult to play against. The level of consistency and quality we showed today was top.”

There was controversy in the first half after Arsenal were awarded a penalty when Nick Pope was adjudged to have fouled Viktor Gyokeres, only for the decision to be reversed after VAR asked referee Jarred Gillett to look at the incident on the pitchside monitor.

“After review, the Newcastle goalkeeper plays the ball and there is no foul. The final decision is drop ball,” Gillett announced to the crowd much to home fans' delight and Arsenal's fury.

“There are a few things we can speak about, for example the penalty,” said Saka. For me, if we have VAR it is for a clear and obvious error and the fact that it took the ref that long to decide shows it is not a clear and obvious error.

“It is things like this that always go against us but today we got what we deserved and that's why we are all so happy. It doesn't matter now, does it?”

Artea added: “If it is not a clear and obvious error, VAR should not intervene. It is clear that VAR does not have to intervene because it is a penalty.”

It was little more than Arsenal deserved on an afternoon when Pope denied the hugely impressive Eberechi Eze twice, Bukayo Saka and Jurrien Timber either side of the overturned penalty decision, while Leandro Trossard also cracked the post.

But having come so close to winning it, defeat was a bitter pill to swallow for Newcastle manager Eddie Howe, who saw Tino Livramento carried off on a stretcher ahead of Wednesday night's Uefa Champions League trip to Union Saint-Gilloise.

With Alexander Isak, who had repeatedly been the scourge of Arsenal in meetings between the sides in recent years, having left in the summer, it will have pleased Howe to see Woltemade hit the back of the net again.

The big German scored the winner against Wolves earlier this month and repeated the trick today outmuscling Gabriel, who went down looking for a free-kick, to head Sandro Tonali's delivery into the bottom corner.

But it was not enough this time round as the Magpies, like their home loss against champions Liverpool in August, fell to a late body blow against title-chasing opposition.

“Two really late goals here at home hurts,” admitted Howe, whose team lie 15th in the table, after one win and three draws in six games. “We have to reflect and acknowledge that we weren't at our best. There was not lack of effort but from a footballing side, it wasn't quite there.

“That was probably the key thing, the number of corners. I think [substitute Martin] Odegaard made a difference to their overall performance. The weight of pressure eventually told. No lack of effort but the little details have cost us.”

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

Ain Dubai in numbers

126: The length in metres of the legs supporting the structure

1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch

16 A380 Airbuses: The equivalent weight of the wheel rim.

9,000 tonnes: The amount of steel used to construct the project.

5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place

192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.

Updated: September 28, 2025, 6:22 PM