Lionel Messi looked around Camp Nou last Thursday night and saw Barcelona’s season summed up.
The towering grandstands were empty, for reasons beyond the control of the club. But the trophy room was being emptied of one important piece of silverware. Madrid had just won La Liga, which had been housed at Barca since 2017-18.
Messi had earlier looked up and down the teamsheet ahead of what was Barca’s last home game of the season in la Liga – when they needed to beat Osasuna and hope Madrid dropped points against Villarreal to take the title race to Sunday’s 38th and final matchday – and seen gaps spaces
where allies used to be.
There was no Luis Suarez, his closest friend and most productive striking partner, in the starting XI; no Jordi Alba, whose mastery of the left flank has irrigated so many paths to goal for Messi.
There was no Sergio Busquets, whose command of the base of midfield is one of the lasting souvenirs of the peak Barcelona of Pep Guardiola’s management, now almost a decade ago.
Arturo Vidal, the warrior from Chile whom Messi has learned to appreciate for his gumption, had also been left out.
And Barcelona were wretched on Thursday. They fell behind to Osasuna, needed a Messi free-kick to equalise and then lost 2-1.
They knew La Liga was all but over even before their lifeless defeat but to go down with such whimper alarmed and angered the captain.
Messi’s verdict would be cutting. “We didn’t want or expect to finish La Liga this way,” he said, “but reflects the course of the whole year. We’ve been inconsistent, weak and we’ve been a team that, if you take us on with intensity and desire you can make it easy.”
He sounded like a man who will be relieved when the final whistle sounds at Alaves on Sunday, and Barcelona’s trophy-less domestic campaign is officially over.
Messi has made little secret, either, of the fact he no longer sees many allies on the coaching staff at Barcelona, who appointed Quique Setien as manager in January, to replace two-times Liga winner Ernesto Valverde. “From January to now, things have gone very badly,” said the captain.
When Valverde was abruptly sacked, Barcelona were at the top of the table.
They were also in first place when football was suspended because of the Covid-19 pandemic in March, but it is very hard for Setien not to interpret Messi’s commentary as a reflection on his short tenure.
“There are things we agree on and things we don’t agree on,” Setien said yesterday of his captain, acknowledging that parachuting into Barcelona mid-season, after a long career that had never previously taken him to a club with ambitions to win league titles had presented special challenges.
“In this dressing-room there are players who have been winning everything for 15 years,” said the beleaguered Setien. “So it is completely different. Of course there have been moments where problems need solving.”
And the person pointing out the problems, more often than not, tends to be Messi.
He criticised the club’s recruitment back in the autumn when he suggested more effort might have been made to bring Neymar, with whom Messi formed a productive partnership and who was part of the last Barcelona forward line to win the Champions League in 2015, back to the club from PSG.
Messi then publicly called out sports director Eric Abidal for having indicated that the players had stopped responding positively to Valverde. It was not true, Messi said loud and clear.
Come March, vexed negotiations with the board over how to manage pay cuts during the shutdown ended with Messi countering what he and senior players thought were misleading briefings from Barcelona executives. "We as players are always the first to do what we can to help the club," he said.
Messi, in short, has never been more vocal in all his time as Barcelona's great icon. He has seldom sounded so pessimistic, either, about where this Barca sit in the game’s hierarchy.
If they do not raise their game by next month, when the Champions League resumes, “we will not beat Napoli”, Messi concluded as he looked back over their collapsed defence of the Spanish title. Barcelona are drawing 1-1 with Napoli halfway through their last-16 tie.
Whether Setien is still in charge for the rescheduled home leg, on August 8, looks in real doubt.
That Messi will still be at Barcelona in September is not. But whether he can stomach more than one further season as limp as 2019-20 is the question that preys on many minds at Camp Nou.
MATCH INFO
Manchester United 6 (McTominay 2', 3'; Fernandes 20', 70' pen; Lindelof 37'; James 65')
Leeds United 2 (Cooper 41'; Dallas 73')
Man of the match: Scott McTominay (Manchester United)
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 facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
CHATGPT%20ENTERPRISE%20FEATURES
%3Cp%3E%E2%80%A2%20Enterprise-grade%20security%20and%20privacy%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Unlimited%20higher-speed%20GPT-4%20access%20with%20no%20caps%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Longer%20context%20windows%20for%20processing%20longer%20inputs%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Advanced%20data%20analysis%20capabilities%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Customisation%20options%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Shareable%20chat%20templates%20that%20companies%20can%20use%20to%20collaborate%20and%20build%20common%20workflows%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Analytics%20dashboard%20for%20usage%20insights%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Free%20credits%20to%20use%20OpenAI%20APIs%20to%20extend%20OpenAI%20into%20a%20fully-custom%20solution%20for%20enterprises%3C%2Fp%3E%0A
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
RIVER%20SPIRIT
%3Cp%3E%3Cstrong%3EAuthor%3A%20%3C%2Fstrong%3ELeila%20Aboulela%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Saqi%20Books%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPages%3A%3C%2Fstrong%3E%20320%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAvailable%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
Emergency
Director: Kangana Ranaut
Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry
Rating: 2/5
Pad Man
Dir: R Balki
Starring: Akshay Kumar, Sonam Kapoor, Radhika Apte
Three-and-a-half stars
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
The bio
Favourite book: Kane and Abel by Jeffrey Archer
Favourite quote: “The world makes way for the man who knows where he is going.” - Ralph Waldo Emerson, American essayist
Favourite Authors: Arab poet Abu At-Tayyib Al-Mutanabbi
Favourite Emirati food: Luqaimat, a deep-fried dough soaked in date syrup
Hobbies: Reading and drawing
It Was Just an Accident
Director: Jafar Panahi
Stars: Vahid Mobasseri, Mariam Afshari, Ebrahim Azizi, Hadis Pakbaten, Majid Panahi, Mohamad Ali Elyasmehr
Rating: 4/5
The Settlers
Director: Louis Theroux
Starring: Daniella Weiss, Ari Abramowitz
Rating: 5/5
How to help
Send “thenational” to the following numbers or call the hotline on: 0502955999
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