• David Silva (Age 34), Manchester City. Season stats: 28 appearances, three goals, eight assists. The Spanish playmaker's memorable decade in Manchester is coming to an end this summer, with him seeking to add a third FA Cup and possibly a first Champions League title to his 11 major trophies with the club - could his ride into the sunset be delayed? AP Photo
    David Silva (Age 34), Manchester City. Season stats: 28 appearances, three goals, eight assists. The Spanish playmaker's memorable decade in Manchester is coming to an end this summer, with him seeking to add a third FA Cup and possibly a first Champions League title to his 11 major trophies with the club - could his ride into the sunset be delayed? AP Photo
  • Olivier Giroud (33), Chelsea. Season stats: 13 appearances, three goals. Sidelined by the early-season form of Tammy Abraham, the veteran France striker has deputised effectively as the young Englishman has struggled with injury in 2020. Scored in Premier League wins over Tottenham and Everton and the Uefa Super Cup against Liverpool. EPA
    Olivier Giroud (33), Chelsea. Season stats: 13 appearances, three goals. Sidelined by the early-season form of Tammy Abraham, the veteran France striker has deputised effectively as the young Englishman has struggled with injury in 2020. Scored in Premier League wins over Tottenham and Everton and the Uefa Super Cup against Liverpool. EPA
  • Willian (31), Chelsea. Season stats: 37 appearances, seven goals, six assists. The Brazil winger remains a key man in a largely inexperienced squad under Frank Lampard and his influence would be sorely missed should any end-of-season complications arise. Fellow winger Pedro may be less of a priority but should both be left in limbo, the need to get Christian Pulisic back to full fitness will become more acute. Is reported to be a target for London rivals Tottenham Hotspur and Arsenal. PA
    Willian (31), Chelsea. Season stats: 37 appearances, seven goals, six assists. The Brazil winger remains a key man in a largely inexperienced squad under Frank Lampard and his influence would be sorely missed should any end-of-season complications arise. Fellow winger Pedro may be less of a priority but should both be left in limbo, the need to get Christian Pulisic back to full fitness will become more acute. Is reported to be a target for London rivals Tottenham Hotspur and Arsenal. PA
  • Jan Vertonghen (32), Tottenham. Season stats: 26 appearances, two goals, four clean sheets. Toby Alderweireld re-signed in January but his fellow Belgium defender is yet to follow. Scored a late winner against Wolves in the league and also netted in the FA Cup exit to Norwich, while he reached 300 games for the club on Boxing Day against Brighton. Rising defensive star Japhet Tanganga's own expiring deal features an optional extension which the club are sure to trigger. Reuters
    Jan Vertonghen (32), Tottenham. Season stats: 26 appearances, two goals, four clean sheets. Toby Alderweireld re-signed in January but his fellow Belgium defender is yet to follow. Scored a late winner against Wolves in the league and also netted in the FA Cup exit to Norwich, while he reached 300 games for the club on Boxing Day against Brighton. Rising defensive star Japhet Tanganga's own expiring deal features an optional extension which the club are sure to trigger. Reuters
  • Matty Longstaff (19), Newcastle United. Season stats: 11 appearances, three goals. The teenager has made quite an impact after joining older brother Sean in the Magpies' midfield, scoring in both meetings with Manchester United - including on his Premier League debut - as well as the FA Cup win over Rochdale. Manager Steve Bruce last month said of the local boy's contract: "It's a concern for us - I hope we can get that tied up." Reuters
    Matty Longstaff (19), Newcastle United. Season stats: 11 appearances, three goals. The teenager has made quite an impact after joining older brother Sean in the Magpies' midfield, scoring in both meetings with Manchester United - including on his Premier League debut - as well as the FA Cup win over Rochdale. Manager Steve Bruce last month said of the local boy's contract: "It's a concern for us - I hope we can get that tied up." Reuters
  • Ryan Fraser (26), Bournemouth. Season stats: 32 appearances, one goal, four assists. The Scotland winger has not enjoyed his most productive season but the Cherries will still be desperate to get a new deal sorted. Their relegation struggle provides a further layer of complication.
    Ryan Fraser (26), Bournemouth. Season stats: 32 appearances, one goal, four assists. The Scotland winger has not enjoyed his most productive season but the Cherries will still be desperate to get a new deal sorted. Their relegation struggle provides a further layer of complication.
  • Claudio Bravo (36), Manchester City. Season stats:16 appearances, four clean sheets. The veteran goalkeeper was one of Pep Guardiola's first signings at the Etidad in 2016 but whose consistently erratic form saw him lose his place to Willy Caballero , temporarily, and then Ederson, permanently. The reserve keeper is a League Cup regular who played a key role in City's recent final victory at Wembley against Aston Villa. Has been linked with a move to City's sister club in the MLS, New York City. PA
    Claudio Bravo (36), Manchester City. Season stats:16 appearances, four clean sheets. The veteran goalkeeper was one of Pep Guardiola's first signings at the Etidad in 2016 but whose consistently erratic form saw him lose his place to Willy Caballero , temporarily, and then Ederson, permanently. The reserve keeper is a League Cup regular who played a key role in City's recent final victory at Wembley against Aston Villa. Has been linked with a move to City's sister club in the MLS, New York City. PA
  • Adam Lallana (31), Liverpool. Season stats: 22 appearances, one goal, two assists. The midfielder has returned from an injury-hit spell to make several contributions, notably scoring the late equaliser against Manchester United in October which extended Liverpool's unbeaten league run. Leicester City have been linked with a summer move for the player who has spent six years on Merseyside. Getty
    Adam Lallana (31), Liverpool. Season stats: 22 appearances, one goal, two assists. The midfielder has returned from an injury-hit spell to make several contributions, notably scoring the late equaliser against Manchester United in October which extended Liverpool's unbeaten league run. Leicester City have been linked with a summer move for the player who has spent six years on Merseyside. Getty
  • Shane Long (33), Southampton. Season stats: 24 appearances, three goals, four assists. The Irish attacker looked to be heading for the exit after moving to the Saints in 2014. The hard working, if never prolific, striker has been a regular up front alongside top scorer Danny Ings of late and is thought to be close to earning a new deal. Getty
    Shane Long (33), Southampton. Season stats: 24 appearances, three goals, four assists. The Irish attacker looked to be heading for the exit after moving to the Saints in 2014. The hard working, if never prolific, striker has been a regular up front alongside top scorer Danny Ings of late and is thought to be close to earning a new deal. Getty
  • Andy Carroll (31), Newcastle. Season stats: 14 appearances, four assists. An all too familiar story for the former most expensive British player. Continues to be a real handful for defenders and is still popular with supporters, but injuries have once again decimated his playing time. He is on a a heavily incentivised contract in which his basic wage is inflated by appearance fees, so he has come relatively cheap for the Magpies this season, but needs games to secure a new deal. Reuters
    Andy Carroll (31), Newcastle. Season stats: 14 appearances, four assists. An all too familiar story for the former most expensive British player. Continues to be a real handful for defenders and is still popular with supporters, but injuries have once again decimated his playing time. He is on a a heavily incentivised contract in which his basic wage is inflated by appearance fees, so he has come relatively cheap for the Magpies this season, but needs games to secure a new deal. Reuters

66 players out of contract: why the Premier League could vote for a June 30 finish


Richard Jolly
  • English
  • Arabic

The team news for the July 1 games brought a raft of absentees.

Chelsea, suddenly deprived of their forward line of Pedro, Willian and Olivier Giroud, visited Sheffield United, deprived of Dean Henderson.

Manchester City, now lacking David Silva, took on Arsenal, now without Cedric Soares and Pablo Mari.

Elsewhere, Tottenham and Leicester faced each other shorn of Jan Vertonghen and Wes Morgan respectively.

Manchester United were no longer allowed to pick Odion Ighalo, or Newcastle their four loanees. Burnley’s squad was six men smaller.

It is a hypothetical scenario that forms the backdrop to Friday's Premier League meeting. The suggestions clubs could vote to end the season before July is underpinned by the knowledge that 66 players are out of contract on June 30.

Normally, that is long after a campaign is concluded but, while Fifa have approved plans to extend contracts until seasons end, lawyers have said they are not enforceable under English employment law. Players could leave.

Hence the possibility the season might not be completed, despite the division’s commitment to finish.

It feels unrealistic that, even with games behind closed doors, the league campaign can restart before June.

The Premier League’s mantra is that it will be guided by the government and that it will only return when “safe and appropriate”; the probability is it would be happy for some other leagues to return first, if only to ally accusations of greed.

Then, even excluding European and FA Cup commitments, four clubs – Arsenal, Aston Villa, Manchester City and Sheffield United – have 10 games remaining, the others all nine.

And yet talk of finishing by June 30 ignores several factors. One is the biggest: the finances.

The Premier League has already outlined the potential loss of more than £1 billion (Dh4.6bn) if it does not finish. Even if some more games are played, broadcasters could claim a partial refund on the £750 million outstanding.

And what about the competitive balance? It would be unfair if one relegation-threatened side ended after playing Liverpool and City twice each but Norwich and Bournemouth only once while their rivals do the opposite.

It would invite legal challenges from those the wrong side of dotted lines; or, indeed, from Championship clubs if none were promoted, especially with the second tier adamant it will conclude properly (and out-of-contract players represent a far bigger issue in lower leagues where fewer players have the security of long-term deals).

So the onus should be put back on the players. They are entitled to take the view that they do not want to take the risk of getting injured when they could sign a lucrative long-term deal elsewhere.

But if there is not a legal case to force them to stay and play on short-term deals, there is a moral one. These are exceptional circumstances that were not forged by their clubs or leagues. Common sense ought to prevail.

Willian could be a role model. The Brazilian is set to leave Chelsea, looking for a three-year deal elsewhere.

But he stated last month that he would accept a short-term extension. “If I had to play in these months, I think it would be no problem for me to end the league in a way which would be loyal to the club,” he said.

Loyalty is they key word: many of those 66 players are fringe figures but it would reflect badly on anyone who walked out on clubs competing for the top four or fighting relegation with a few games to go after fixtures had been delayed by a global health crisis.

But in a meeting with there are no ideal scenarios, it would seem odd if out-of-contract players determine the end of the Premier League.

Emergency

Director: Kangana Ranaut

Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry 

Rating: 2/5

Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street

The seven points are:

Shakhbout bin Sultan Street

Dhafeer Street

Hadbat Al Ghubainah Street (outbound)

Salama bint Butti Street

Al Dhafra Street

Rabdan Street

Umm Yifina Street exit (inbound)

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

Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

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