• Goalkeeper: Kasper Schmeichel (Leicester) - A brilliant late save from Ruben Neves denied Wolves an equaliser as Leicester got the win to take them top of the league. EPA
    Goalkeeper: Kasper Schmeichel (Leicester) - A brilliant late save from Ruben Neves denied Wolves an equaliser as Leicester got the win to take them top of the league. EPA
  • Right-back: Matt Doherty (Tottenham) – Provided the cross for Harry Kane’s late winner against West Bromwich Albion. The former Wolves man defended well, too. EPA
    Right-back: Matt Doherty (Tottenham) – Provided the cross for Harry Kane’s late winner against West Bromwich Albion. The former Wolves man defended well, too. EPA
  • Centre-back: Ruben Dias (Manchester City) – Added to the fine early impression he has made at City with a reassuringly solid performance against Liverpool’s feared forward line. AP
    Centre-back: Ruben Dias (Manchester City) – Added to the fine early impression he has made at City with a reassuringly solid performance against Liverpool’s feared forward line. AP
  • Centre-back: Harry Maguire (Manchester United) – Won his duel with Dominic Calvert-Lewin as United responded to successive defeats with an impressive win at Everton. AP
    Centre-back: Harry Maguire (Manchester United) – Won his duel with Dominic Calvert-Lewin as United responded to successive defeats with an impressive win at Everton. AP
  • Left-back: Aaron Cresswell (West Ham United) – Defensively excellent, but also a threat with his set-pieces in the victory over Fulham. He hit the bar with one long-range effort. Getty Images
    Left-back: Aaron Cresswell (West Ham United) – Defensively excellent, but also a threat with his set-pieces in the victory over Fulham. He hit the bar with one long-range effort. Getty Images
  • Right midfield: Stuart Armstrong (Southampton) – The best player on the pitch as Southampton (briefly) went top of the league for the first time since 1988. Deserved his goal. AP
    Right midfield: Stuart Armstrong (Southampton) – The best player on the pitch as Southampton (briefly) went top of the league for the first time since 1988. Deserved his goal. AP
  • Centre midfield: Ross Barkley (Aston Villa) – A brilliant display as Aston Villa ran riot at the Emirates. Barkley was dominant in midfield in a show of quality. Reuters
    Centre midfield: Ross Barkley (Aston Villa) – A brilliant display as Aston Villa ran riot at the Emirates. Barkley was dominant in midfield in a show of quality. Reuters
  • Centre midfield: Bruno Fernandes (Manchester United) – Showed why he is such a talismanic figure with a quick brace and a late assist for Edinson Cavani’s first United goal. AP
    Centre midfield: Bruno Fernandes (Manchester United) – Showed why he is such a talismanic figure with a quick brace and a late assist for Edinson Cavani’s first United goal. AP
  • Left midfield: Eberechi Eze (Crystal Palace) – The summer signing scored a wonderful free kick and was the outstanding player in Palace’s demolition of Leeds. Getty Images
    Left midfield: Eberechi Eze (Crystal Palace) – The summer signing scored a wonderful free kick and was the outstanding player in Palace’s demolition of Leeds. Getty Images
  • Centre forward: Hakim Ziyech (Chelsea) – Has had a brilliant week. His superb crosses led to goals for Ben Chilwell and Thiago Silva as Chelsea came from behind to beat Sheffield United. EPA
    Centre forward: Hakim Ziyech (Chelsea) – Has had a brilliant week. His superb crosses led to goals for Ben Chilwell and Thiago Silva as Chelsea came from behind to beat Sheffield United. EPA
  • Centre forward: Ollie Watkins (Aston Villa) – The Arsenal fan scored a double against the team he supports as he added to his hat-trick against Liverpool with another notable display. Reuters
    Centre forward: Ollie Watkins (Aston Villa) – The Arsenal fan scored a double against the team he supports as he added to his hat-trick against Liverpool with another notable display. Reuters

Football

Chelsea's Hakim Ziyech selected alongside Manchester United and Aston Villa pairs: Premier League team of the week

Plenty of fine individual performances this week ahead of the international break

Richard Jolly
Richard Jolly
Greater Manchester, England

November 09, 2020

  • English
  • Arabic

As football heads into its latest international break, the Premier League this weekend staged its eighth round of the season.

It began on Friday evening when Brighton & Hove Albion and Burnley played out a goalless draw, before Southampton moved briefly to the top of the table later that same night with a 2-0 win over Newcastle United.

Saturday started with under-pressure Manchester United recording a 3-1 win at Goodison Park and continued with successive 4-1 home wins for Crystal Palace and Chelsea over Leeds United and Sheffield United respectively.

The day concluded with West Ham's 1-0 victory against Fulham, which will be most remembered for Ademola Lookman's botched Panenka penalty with the last kick of the game.

Sunday largely proved to be a low-scoring day. Tottenham clinched a late 1-0 win at West Brom, before Leicester City also claimed a one-goal win against Wolves.

Then came the blockbuster tie of the weekend as Manchester City played host to champions Liverpool. While neither side could be separated and settled for a 1-1 draw, Kevin De Bruyne will rue his missed penalty.

The round then concluded with the shock result of the weekend, with Aston Villa bouncing back from two defeats in a row to defeat Arsenal 3-0 at the Emirates and inflict a third loss in four games on the Gunners.

Reflecting on the latest round of Premier League games, Richard Jolly has provided his team of the week in the photo gallery above. To move on to the next image, click on the arrows, or if using a mobile device, simply swipe.

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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

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