Tuesday: (Burnley v Newcastle United, kick-off 11.30pm)
Burnley have somewhat stemmed the tide with two consecutive draws following a torrid run of seven straight defeats. One of those defeats included a 2-1 loss at Newcastle on December 6, and Scott Parker's side remain second bottom and six points from safety.
Eddie Howe's Newcastle came off second best in their trip to Manchester United last time out, with Anthony Gordon and Nick Woltemade in particular looking out of sorts.
Howe called for consistency before that match. He will be looking for the Magpies to get back to winning ways – they have won their last seven against the Clarets.
Prediction: Burnley 0 Newcastle 2
Chelsea v Bournemouth (7.30pm)
Chelsea will be kicking themselves after letting points slip against Aston Villa after leading early through Joao Pedro. The Blues looked world beaters in the first half but fell off a cliff as Ollie Watkins bullied them into submission when introduced in the second half.
That 2-1 defeat left Enzo Maresca's side in fifth place, three points off Liverpool in fourth. But they face in Bournemouth a team that just cannot find a way to win of late. Andoni Iraola's side last tasted victory on October 26 and were hammered 4-1 at Brentford last time out, leaving them 15th in the table.
Prediction: Chelsea 3 Bournemouth 1
Nottingham Forest v Everton (7.30pm)
Another double December fixture following Everton's 3-0 home win over Forest at the start of the month. David Moyes' side have struggled since then with two defeats and a draw to lowly Burnley in their last match, while Forest have also tasted defeat twice, including a 2-1 setback to Manchester City over the weekend.
Victory for Everton could propel them into the top half while Forest, safe in the knowledge of a five-point buffer between them and West Ham in the final relegation spot, will still want to increase that gap further.
Prediction: Forest 1 Everton 1
West Ham v Brighton (7.30pm)
If West Ham are to have any chance of staging a great escape, they need to start putting points on the board. History would suggest that won't happen on Tuesday, with the Hammer boasting a truly awful home record against opponents Brighton, winning none of their eight games (six losses, two draws) in the Premier League era.
Brighton are comfortable in mid-table despite the patchy form that has seen them lose three and draw two of their past five games.
Prediction: West Ham 0 Brighton 2
Arsenal v Aston Villa (Wednesday, 12.15am)
A heavyweight clash as first meets third in the Premier League table.
Arsenal have won four and drawn one of their past five league games but have lost three of their past five matches against Villa. The sense is that Mikel Arteta's side are learning to grind out victories while not at their best. No bad thing when you're pushing for the title.
Villa head to the Emirates Stadium riding an 11-game win streak and believing they have a squad capable of mounting a sustained title push, galvanised by the form of Morgan Rogers and with Ollie Watkins fresh from a two-goal cameo against Chelsea.
Prediction: Arsenal 2 Aston Villa 2
Manchester United v Wolves (Wednesday, 12.15am)
United hammered Wolves 4-1 when they met at Molineux with Bruno Fernandes and Bryan Mbeumo among the United goalscorers that day.
Both are missing for the Old Trafford leg of this rivalry, with Fernandes nursing a hamstring injury and Mbeumo away on Africa Cup of Nations duty with Cameroon.
Ruben Amorim's side coped admirably without both in the 1-0 win over Newcastle United, with Patrick Dorgu finding a new lease of life as a right winger.
United should have too much for a hapless Wolves, who have amassed a measly two points from their 18 Premier League games. Rob Edwards' side are 12 points from safety.
Prediction: Man United 3 Wolves 0
Thursday: Crystal Palace v Fulham, 9.30pm
Palace's slide down the table continued on Sunday when they were beaten 1-0 at home by a struggling Tottenham.
The defeat left Oliver Glasner's side ninth in the table, although only three points off the top five.
Fulham, meanwhile, have recorded successive 1-0 victories over Nottingham Forest and West Ham, moving them up to 10th on the same points (26) as Palace.
Prediction: Palace 0 Fulham 1
Brentford v Tottenham Hotspur (midnight, Friday)
Brentford put Bournemouth to the sword on Saturday, putting four goals past the Cherries in an accomplished performance for Keith Andrews' men.
Tottenham rediscovered that winning feeling on Sunday when they claimed a 1-0 victory at Crystal Palace courtesy of 19-year-old Archie Gray's first goal in senior football.
The last time Spurs won in the league before that was a 2-0 win over Brentford on December 6.
Prediction: Brentford 2 Tottenham 1
Sunderland v Manchester City (midnight, Friday)
Depending on what transpires 24 hours earlier, Manchester City could leap to the Premier League summit with a victory over Sunderland.
Pep Guardiola's side are purring at the moment, winning their last five games across competitions, including a 3-0 over Sunderland in early December in which Luke O'Nien saw red for the visitors.
Seventh-place Sunderland could move up to fifth if results go their way.
Prediction: Sunderland 1, Man City 3
More on Quran memorisation:
Test
Director: S Sashikanth
Cast: Nayanthara, Siddharth, Meera Jasmine, R Madhavan
Star rating: 2/5
The specs: 2018 Nissan Altima
Price, base / as tested: Dh78,000 / Dh97,650
Engine: 2.5-litre in-line four-cylinder
Power: 182hp @ 6,000rpm
Torque: 244Nm @ 4,000rpm
Transmission: Continuously variable tranmission
Fuel consumption, combined: 7.6L / 100km
HIJRA
Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy
Director: Shahad Ameen
Rating: 3/5
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
Fifa Club World Cup quarter-final
Esperance de Tunis 0
Al Ain 3 (Ahmed 02’, El Shahat 17’, Al Ahbabi 60’)
About Proto21
Date started: May 2018
Founder: Pir Arkam
Based: Dubai
Sector: Additive manufacturing (aka, 3D printing)
Staff: 18
Funding: Invested, supported and partnered by Joseph Group
Titan Sports Academy:
Programmes: Judo, wrestling, kick-boxing, muay thai, taekwondo and various summer camps
Location: Inside Abu Dhabi City Golf Club, Al Mushrif, Abu Dhabi, UAE
Telephone: 971 50 220 0326
2025 Fifa Club World Cup groups
Group A: Palmeiras, Porto, Al Ahly, Inter Miami.
Group B: Paris Saint-Germain, Atletico Madrid, Botafogo, Seattle.
Group C: Bayern Munich, Auckland City, Boca Juniors, Benfica.
Group D: Flamengo, ES Tunis, Chelsea, Leon.
Group E: River Plate, Urawa, Monterrey, Inter Milan.
Group F: Fluminense, Borussia Dortmund, Ulsan, Mamelodi Sundowns.
Group G: Manchester City, Wydad, Al Ain, Juventus.
Group H: Real Madrid, Al Hilal, Pachuca, Salzburg.
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
Results
5pm: Al Falah – Maiden (PA) Dh80,000 (Turf) 1,200m; Winner: Bshara, Richard Mullen (jockey), Salem Al Ketbi (trainer)
5.30pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 1,400m; Winner: AF Musannef, Tadhg O’Shea, Ernst Oertel
6pm: Al Dhafra – Maiden (PA) Dh80,000 (T) 1,600m; Winner: AF Mualami, Antonio Fresu, Abubakar Daud
6.30pm: Al Khaleej Al Arabi – Handicap (PA) Dh80,000 (T) 1,600m; Winner: Hawafez, Adrie de Vries, Abubakar Daud
7pm: Al Mafraq – Handicap (PA) Dh80,000 (T) 1,600m; Winner: JAP Almahfuz, Royston Ffrench, Irfan Ellahi
7.30pm: Al Samha – Handicap (TB) Dh80,000 (T) 1,600m; Winner: Celestial Spheres, Patrick Cosgrave, Ismail Mohammed
MISSION: IMPOSSIBLE – FINAL RECKONING
Director: Christopher McQuarrie
Starring: Tom Cruise, Hayley Atwell, Simon Pegg
Rating: 4/5
What are the influencer academy modules?
- Mastery of audio-visual content creation.
- Cinematography, shots and movement.
- All aspects of post-production.
- Emerging technologies and VFX with AI and CGI.
- Understanding of marketing objectives and audience engagement.
- Tourism industry knowledge.
- Professional ethics.
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
Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
WHAT FANS WILL LOVE ABOUT RUSSIA
FANS WILL LOVE
Uber is ridiculously cheap and, as Diego Saez discovered, mush safer. A 45-minute taxi from Pulova airport to Saint Petersburg’s Nevsky Prospect can cost as little as 500 roubles (Dh30).
FANS WILL LOATHE
Uber policy in Russia is that they can start the fare as soon as they arrive at the pick-up point — and oftentimes they start it even before arriving, or worse never arrive yet charge you anyway.
FANS WILL LOVE
It’s amazing how active Russians are on social media and your accounts will surge should you post while in the country. Throw in a few Cyrillic hashtags and watch your account numbers rocket.
FANS WILL LOATHE
With cold soups, bland dumplings and dried fish, Russian cuisine is not to everybody’s tastebuds. Fortunately, there are plenty Georgian restaurants to choose from, which are both excellent and economical.
FANS WILL LOVE
The World Cup will take place during St Petersburg's White Nights Festival, which means perpetual daylight in a city that genuinely never sleeps. (Think toddlers walking the streets with their grandmothers at 4am.)
FANS WILL LOATHE
The walk from Krestovsky Ostrov metro station to Saint Petersburg Arena on a rainy day makes you wonder why some of the $1.7 billion was not spent on a weather-protected walkway.
Day 3 stumps
New Zealand 153 & 249
Pakistan 227 & 37-0 (target 176)
Pakistan require another 139 runs with 10 wickets remaining
French business
France has organised a delegation of leading businesses to travel to Syria. The group was led by French shipping giant CMA CGM, which struck a 30-year contract in May with the Syrian government to develop and run Latakia port. Also present were water and waste management company Suez, defence multinational Thales, and Ellipse Group, which is currently looking into rehabilitating Syrian hospitals.
Company%20profile
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Company Fact Box
Company name/date started: Abwaab Technologies / September 2019
Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO
Based: Amman, Jordan
Sector: Education Technology
Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed
Stage: early-stage startup
Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.
The years Ramadan fell in May
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