• BARCELONA RATINGS: Marc-Andre ter Stegen 5 - Always vocal, especially towards Barça’s younger players. Stranded and didn’t move for Santi Mina’s equaliser on 37 minutes – Celta’s first shot on goal. More involved towards the end as Celta attacked 10-man Barça – then Mina scored a second after Ter Stegen missed Solari’s cross before it. AFP
    BARCELONA RATINGS: Marc-Andre ter Stegen 5 - Always vocal, especially towards Barça’s younger players. Stranded and didn’t move for Santi Mina’s equaliser on 37 minutes – Celta’s first shot on goal. More involved towards the end as Celta attacked 10-man Barça – then Mina scored a second after Ter Stegen missed Solari’s cross before it. AFP
  • Ronald Araujo 7 - Big moment was a 60th minute header right in front of goal but headed over as Barça desperately pushed for the lead. He put his head in his hands – it was a real chance. At the other end struggled to block. EPA
    Ronald Araujo 7 - Big moment was a 60th minute header right in front of goal but headed over as Barça desperately pushed for the lead. He put his head in his hands – it was a real chance. At the other end struggled to block. EPA
  • Gerard Pique 6 - Put his hands behind his back when one on one with Santi Mina but the Celta striker simply fired the ball past him and into the net. Didn’t reflect well on Pique. Did well to win header towards Araujo in front of goal on 60 minutes. Taken off five minute later. Better passing accuracy than any player on the pitch, but a night to forget. EPA
    Gerard Pique 6 - Put his hands behind his back when one on one with Santi Mina but the Celta striker simply fired the ball past him and into the net. Didn’t reflect well on Pique. Did well to win header towards Araujo in front of goal on 60 minutes. Taken off five minute later. Better passing accuracy than any player on the pitch, but a night to forget. EPA
  • Clement Lenglet 4 - Usually Barça’s last man back – and more so as the Catalans pushed for a winner. A quiet game, then booked after 73 and then crashed into Kevin 10 minutes later for a second booking and a red card. Let his side down and allowed Celta to pressure and get a winner. AFP
    Clement Lenglet 4 - Usually Barça’s last man back – and more so as the Catalans pushed for a winner. A quiet game, then booked after 73 and then crashed into Kevin 10 minutes later for a second booking and a red card. Let his side down and allowed Celta to pressure and get a winner. AFP
  • Jordi Alba 6 As things got really desperate at Camp Nou with the score at 1-1 with 10 minutes left, Messi set up Alba close to the Celta goal. Alba struck the ball cleanly but across the goal. A central figure involved in so many of his side’s attacks, but disappointing. EPA
    Jordi Alba 6 As things got really desperate at Camp Nou with the score at 1-1 with 10 minutes left, Messi set up Alba close to the Celta goal. Alba struck the ball cleanly but across the goal. A central figure involved in so many of his side’s attacks, but disappointing. EPA
  • Pedri 6 - Set up Messi with a chance to make it 2-0. Limited impact against revitalised and in form Galicians. AFP
    Pedri 6 - Set up Messi with a chance to make it 2-0. Limited impact against revitalised and in form Galicians. AFP
  • Sergio Busquets 8 - Still wearing protective head gear after a clash two weeks ago, he picked Messi out with a ball over the defence on 27 minutes for Barça’s opener. Did what he does and moved the ball around and forward, but those in front couldn’t build on their chances by putting the ball in the net. Reuters
    Sergio Busquets 8 - Still wearing protective head gear after a clash two weeks ago, he picked Messi out with a ball over the defence on 27 minutes for Barça’s opener. Did what he does and moved the ball around and forward, but those in front couldn’t build on their chances by putting the ball in the net. Reuters
  • Ilaix Moriba 7 - Under fire boss Ronald Koeman continues to show faith in the teen midfielder. Shot over after 53 minutes as Barça sought a breakthrough. Reuters
    Ilaix Moriba 7 - Under fire boss Ronald Koeman continues to show faith in the teen midfielder. Shot over after 53 minutes as Barça sought a breakthrough. Reuters
  • Ousmane Dembele 7 - Lively on the right from the start. Neat run and pass back to Messi after nine minutes. Saw a lot of the ball, beat his men delightfully, though crosses or final balls lacked a killer edge. He was so involved throughout. EPA
    Ousmane Dembele 7 - Lively on the right from the start. Neat run and pass back to Messi after nine minutes. Saw a lot of the ball, beat his men delightfully, though crosses or final balls lacked a killer edge. He was so involved throughout. EPA
  • Antoine Griezmann 6 - Clean through on goalkeeper Villar after nine minutes but from a narrow angle. Made three key passes and linked well with Messi but still not involved enough and was taken off after 69 minutes – when he’d had fewer touches than any other player except his goalkeeper. EPA
    Antoine Griezmann 6 - Clean through on goalkeeper Villar after nine minutes but from a narrow angle. Made three key passes and linked well with Messi but still not involved enough and was taken off after 69 minutes – when he’d had fewer touches than any other player except his goalkeeper. EPA
  • Lionel Messi 9 - Potentially his last ever game at Camp Nou. Almost all Barça’s attacking play went through him. Shot over after 16 and volleyed over two minutes later. Headed the opener on 27, timing his run perfectly to meet Busquets’ cross for his 30th league goal of the season. It’s the ninth time he’s scored 30 or more league goals in a season. AFP
    Lionel Messi 9 - Potentially his last ever game at Camp Nou. Almost all Barça’s attacking play went through him. Shot over after 16 and volleyed over two minutes later. Headed the opener on 27, timing his run perfectly to meet Busquets’ cross for his 30th league goal of the season. It’s the ninth time he’s scored 30 or more league goals in a season. AFP
  • SUB: Riqui Puig 7 - On for Pedri. Decision to see Puig play delighted Barça fans who see him as a future talent. His slender frame was quickly hacked down, but he was brave in always wanting the ball. Booked. Barely gave the ball away. Reuters
    SUB: Riqui Puig 7 - On for Pedri. Decision to see Puig play delighted Barça fans who see him as a future talent. His slender frame was quickly hacked down, but he was brave in always wanting the ball. Booked. Barely gave the ball away. Reuters
  • SUB: Sergino Dest 6 - On for Pique after 63. The team changed shape when he came on, shifting to a back four. He gave width and pushed forward in vain. Yet his side would concede rather than add a goal and the defeat, combined with wins for both Madrid sides, means Barça’s title hopes are over for this season. AFP
    SUB: Sergino Dest 6 - On for Pique after 63. The team changed shape when he came on, shifting to a back four. He gave width and pushed forward in vain. Yet his side would concede rather than add a goal and the defeat, combined with wins for both Madrid sides, means Barça’s title hopes are over for this season. AFP
  • SUB: Martin Braithwaite 5 - On for Griezmann after 69. Was brought on to score. His best chance came on 87 minutes when set up by Alba. He was close to goal but struggled to control it. AFP
    SUB: Martin Braithwaite 5 - On for Griezmann after 69. Was brought on to score. His best chance came on 87 minutes when set up by Alba. He was close to goal but struggled to control it. AFP
  • SUB: Trincao On for Dembele after 69. Limited impact. Reuters
    SUB: Trincao On for Dembele after 69. Limited impact. Reuters
  • Miralem Pjanic - On for Illaix after 85 minutes. EPA
    Miralem Pjanic - On for Illaix after 85 minutes. EPA

Barcelona ratings v Celta Vigo: Messi gets a 9 on what could be Camp Nou farewell, Lenglet gets a 4 after sending-off


Andy Mitten
  • English
  • Arabic

Barcelona coach Ronald Koeman refused to answer questions on his future after his side slumped to a disappointing 2-1 loss at home to Celta Vigo, which means they can at best finish third in La Liga this season.

Local media reported on Sunday that the club have opened negotiations with former midfielder Xavi, who is currently in charge of Qatari side Al Sadd, as pressure builds on the Dutchman after a disappointing first campaign in charge.

"My future? That's not a question for me. I won't talk about it. I said what I think in my press conference [pre-game] and I won't repeat it," Koeman said after the Celta defeat.

Koeman is not the only figure at Barca whose future is up in the air, with club great and record goalscorer Lionel Messi's contract up next month and no new agreement in place.

After what could possibly have been his final game at the Camp Nou, the coach said the club were desperate for the Argentine to stay, suggesting they might not be able to repair the damage that would be done by losing a player of his calibre.

"I hope this is not Messi's last game at the Camp Nou. He's still the best player in the world and he showed us again today that playing without him is impossible," Koeman said.

"He's scored 30 goals [in La Liga this season], he's given us so many points over so many years - we want him to stay but it's a question for him to answer.

"But, if he's not at the club, who is going to score the goals for us?"

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

PFA Team of the Year: David de Gea, Kyle Walker, Jan Vertonghen, Nicolas Otamendi, Marcos Alonso, David Silva, Kevin De Bruyne, Christian Eriksen, Harry Kane, Mohamed Salah, Sergio Aguero

Sri Lanka's T20I squad

Thisara Perera (captain), Dilshan Munaweera, Danushka Gunathilaka, Sadeera Samarawickrama, Ashan Priyanjan, Mahela Udawatte, Dasun Shanaka, Sachith Pathirana, Vikum Sanjaya, Lahiru Gamage, Seekkuge Prasanna, Vishwa Fernando, Isuru Udana, Jeffrey Vandersay and Chathuranga de Silva.

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

MATCH INFO

Leeds United 0

Brighton 1 (Maupay 17')

Man of the match: Ben White (Brighton)

Cryopreservation: A timeline
  1. Keyhole surgery under general anaesthetic
  2. Ovarian tissue surgically removed
  3. Tissue processed in a high-tech facility
  4. Tissue re-implanted at a time of the patient’s choosing
  5. Full hormone production regained within 4-6 months

Company Profile 

Founder: Omar Onsi

Launched: 2018

Employees: 35

Financing stage: Seed round ($12 million)

Investors: B&Y, Phoenician Funds, M1 Group, Shorooq Partners