• NORWICH RATINGS: Tim Krul - 7: No repeat of his nightmare error at Arsenal. No chance with Brighton's goal and decent save from swerving Bissouma drive in second half. Getty
    NORWICH RATINGS: Tim Krul - 7: No repeat of his nightmare error at Arsenal. No chance with Brighton's goal and decent save from swerving Bissouma drive in second half. Getty
  • Max Aarons - 6: Right-back, like Lewis on the opposite flank, was keen to get forward but his final ball wasn't up to much. Getty
    Max Aarons - 6: Right-back, like Lewis on the opposite flank, was keen to get forward but his final ball wasn't up to much. Getty
  • Ben Godfrey - 7: Good display despite being left exposed by his marauding full-backs at times. AP
    Ben Godfrey - 7: Good display despite being left exposed by his marauding full-backs at times. AP
  • Timm Klose - 7: Swiss played well alongside central-defensive partner Godfrey and they gave the Brighton forwards few opportunities. PA
    Timm Klose - 7: Swiss played well alongside central-defensive partner Godfrey and they gave the Brighton forwards few opportunities. PA
  • Jamal Lewis - 5: Left-back played too high up the pitch in first half which Brighton - and Mooy in particular - were happy to exploit. Booked in tough opening 45 minutes. A couple of dangerous crosses in second period. PA
    Jamal Lewis - 5: Left-back played too high up the pitch in first half which Brighton - and Mooy in particular - were happy to exploit. Booked in tough opening 45 minutes. A couple of dangerous crosses in second period. PA
  • Kenny McLean - 5: Slack passing in first half presented Brighton with opportunities to counter-attack. AFP
    Kenny McLean - 5: Slack passing in first half presented Brighton with opportunities to counter-attack. AFP
  • Alexander Tettey - 5: Like centre-midfield partner McLean, careless in possession at times. AP
    Alexander Tettey - 5: Like centre-midfield partner McLean, careless in possession at times. AP
  • Emiliano Buendía - 6: Flashes of skill and good footwork from the Argentine but with little end product. AFP
    Emiliano Buendía - 6: Flashes of skill and good footwork from the Argentine but with little end product. AFP
  • Ondrej Duda - 5: Slovakian contributed very little before being taken off midway through the second half. EPA
    Ondrej Duda - 5: Slovakian contributed very little before being taken off midway through the second half. EPA
  • Onel Hernandez - 6: Cuban tried to make things happen and certainly attacked the Brighton defence but lacked composure in front of goal. Four first-half chances - two were blocked and he put two well wide of the target. EPA
    Onel Hernandez - 6: Cuban tried to make things happen and certainly attacked the Brighton defence but lacked composure in front of goal. Four first-half chances - two were blocked and he put two well wide of the target. EPA
  • Josip Drmic - 4: Swiss striker offered very little. Had one second-half chance which he hit tamely straight at Ryan in the Brighton goal before being taken off. Reuters
    Josip Drmic - 4: Swiss striker offered very little. Had one second-half chance which he hit tamely straight at Ryan in the Brighton goal before being taken off. Reuters
  • SUBS: Todd Cantwell (on for Hernandez, 67') - 6: Would have been disappointed not to have started and looked resigned to his team's relegation at the end. AP
    SUBS: Todd Cantwell (on for Hernandez, 67') - 6: Would have been disappointed not to have started and looked resigned to his team's relegation at the end. AP
  • Teemu Pukki (on for Drmic, 67') - 5: Like Cantwell, Norwich's top scorer will feel he should have started the game. Did nothing when he came on, though. EPA
    Teemu Pukki (on for Drmic, 67') - 5: Like Cantwell, Norwich's top scorer will feel he should have started the game. Did nothing when he came on, though. EPA
  • Adam Idah (on for Duda, 67') - 6: Very unlucky when deft header hit the post late on. Getty
    Adam Idah (on for Duda, 67') - 6: Very unlucky when deft header hit the post late on. Getty
  • Mario Vrancic (on for Tettey, 78') NA: No time to make an impact
    Mario Vrancic (on for Tettey, 78') NA: No time to make an impact
  • BRIGHTON RATINGS: Mat Ryan - 7: Comfortable with what little Norwich threw at him. EPA
    BRIGHTON RATINGS: Mat Ryan - 7: Comfortable with what little Norwich threw at him. EPA
  • Tariq Lamptey - 8: Teenager looks a very good signing from Chelsea. Caused Norwich problems down the right from start to finish. Reuters
    Tariq Lamptey - 8: Teenager looks a very good signing from Chelsea. Caused Norwich problems down the right from start to finish. Reuters
  • Lewis Dunk - 8: Captain's performance from the centre-half. Cool, composed and comfortably dealt with Norwich's weak attack. Getty
    Lewis Dunk - 8: Captain's performance from the centre-half. Cool, composed and comfortably dealt with Norwich's weak attack. Getty
  • Adam Webster - 7: Solid and reliable show from the centre-back. PA
    Adam Webster - 7: Solid and reliable show from the centre-back. PA
  • Dan Burn - 7: Played his part in an excellent Brighton defensive performance. Reuters
    Dan Burn - 7: Played his part in an excellent Brighton defensive performance. Reuters
  • Davy Propper - 7: A good engine in the centre of midfield and worked well alongside Bissouma. Getty
    Davy Propper - 7: A good engine in the centre of midfield and worked well alongside Bissouma. Getty
  • Yves Bissouma - 7: Nearly grabbed first goal for club but his fierce, swerving strike was saved well by Krul. Getty
    Yves Bissouma - 7: Nearly grabbed first goal for club but his fierce, swerving strike was saved well by Krul. Getty
  • Aaron Mooy - 8: Australian midfielder relished the space given to him down the right in first half and supplied a perfect low cross for Trossard to score. AFP
    Aaron Mooy - 8: Australian midfielder relished the space given to him down the right in first half and supplied a perfect low cross for Trossard to score. AFP
  • Leandro Trossard - 7: Impressive when he came on as substitute in the defeat against Manchester United and continued that form today. Lovely first-time finish for opening goal. Could have had another soon after but first touch let him down. EPA
    Leandro Trossard - 7: Impressive when he came on as substitute in the defeat against Manchester United and continued that form today. Lovely first-time finish for opening goal. Could have had another soon after but first touch let him down. EPA
  • Aaron Connolly - 6: Worked hard up front without ever looking like scoring. Getty
    Aaron Connolly - 6: Worked hard up front without ever looking like scoring. Getty
  • Neal Maupay - 6: Chances at a premium for Brighton's top scorer. One swing and a miss when presented with good chance by Lamptey in first half. Reuters
    Neal Maupay - 6: Chances at a premium for Brighton's top scorer. One swing and a miss when presented with good chance by Lamptey in first half. Reuters
  • SUBS: Bernardo - (sub Connolly 72) 6: Brazilian slotted in without any problems after coming on. Getty
    SUBS: Bernardo - (sub Connolly 72) 6: Brazilian slotted in without any problems after coming on. Getty
  • Pascal Gross (sub Mooy 72) - 6: Comfortable without making any impact. EPA
    Pascal Gross (sub Mooy 72) - 6: Comfortable without making any impact. EPA
  • Dale Stephens - (sub Bissouma 79) NA: No time to make impact
    Dale Stephens - (sub Bissouma 79) NA: No time to make impact
  • Alexis Mac Allister (sub Trossard 79) NA: No time to make an impact. AFP
    Alexis Mac Allister (sub Trossard 79) NA: No time to make an impact. AFP
  • Shane Duffy - (sub Lamptey 90) NA: Injury-time substitute. EPA
    Shane Duffy - (sub Lamptey 90) NA: Injury-time substitute. EPA

Aaron Mooy 8, Tariq Lamptey 8; Josip Drmic 4: Norwich City v Brighton player ratings


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Daniel Farke's gamble to drop Todd Cantwell and Teemu Pukki to the bench backfired as Norwich suffered a 1-0 defeat at home to Brighton.

It was another nail in the coffin of the Canaries' survival hopes, with Leandro Trossard's fourth goal of the Premier League campaign leaving the hosts seven points adrift of safety with five games to play.

Last season's Championship title-winners introduced Pukki and Cantwell with 23 minutes left, but they could not turn things around as Norwich suffered a fifth successive loss since football resumed.

Graham Potter watched Brighton complete the double over their opponents with an assured display to move on to 36 points – the same total they achieved in the 2018-19 campaign – with five games to go.

After the match, Norwich manager Daniel Farke admitted his side are now heading for relegation. "It is the story of our season," he said. "Started quite well but didn't find the cutting edge. Then one crucial mistake when we were too over excited with the pass.

"Brighton were able to punish us, we dominated the second half, had several chances but the cutting edge was missing. We deserved more.

"It is a disappointing day for us because we knew it was more or less the last chance."

His Brighton counterpart, Graham Potter, said: "Our response from the lockdown has been really good. Seven points from difficult fixtures, we are delighted with."

To see the player ratings from Carrow Road, click on the arrows in the gallery above or swipe on your mobile device.

Abramovich London

A Kensington Palace Gardens house with 15 bedrooms is valued at more than £150 million.

A three-storey penthouse at Chelsea Waterfront bought for £22 million.

Steel company Evraz drops more than 10 per cent in trading after UK officials said it was potentially supplying the Russian military.

Sale of Chelsea Football Club is now impossible.

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

The biog

Born: Kuwait in 1986
Family: She is the youngest of seven siblings
Time in the UAE: 10 years
Hobbies: audiobooks and fitness: she works out every day, enjoying kickboxing and basketball

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