Karim Benzema, centre, is congratulated by teammates after scoring the only goal of Real Madrid's win over Granada. Gonzalo Arroyo Moreno / Getty Images
Karim Benzema, centre, is congratulated by teammates after scoring the only goal of Real Madrid's win over Granada. Gonzalo Arroyo Moreno / Getty Images
Karim Benzema, centre, is congratulated by teammates after scoring the only goal of Real Madrid's win over Granada. Gonzalo Arroyo Moreno / Getty Images
Karim Benzema, centre, is congratulated by teammates after scoring the only goal of Real Madrid's win over Granada. Gonzalo Arroyo Moreno / Getty Images

Cristiano Ronaldo made to wait for record as Karim Benzema fires Real Madrid past Granada


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A solitary goal from Karim Benzema spared Real Madrid’s blushes as the Spanish giants moved to the top of the Primera Liga with a nervy 1-0 win over Granada on Saturday.

Madrid had scored 15 times in their previous three matches, but they were grateful to some poor Granada finishing and controversial calls by the officials to claim all three points.

Benzema grabbed the only goal of the game nine minutes into the second-half with a cushioned header from Isco’s fine cross.

Victory moves Madrid a point ahead of Barcelona at the top of the table with the Catalans not in action until Sunday when they host Levante.

“We knew before the game it could be a difficult game, against a good team that counter-attacks well, and that was how it was,” Madrid manager Rafael Benitez said.

“We lost possession that allowed them to counter-attack and we didn’t take our chances which complicated the game.

“I know we have to win and play well, but when the game doesn’t go as you wish, to win and get the three points is very important.”

Primera Liga in focus: Record-breaking Cristiano Ronaldo talks of humility but loves attention

The scene appeared to be set at a sunny Bernabeu for Cristiano Ronaldo to surpass Raul to become Madrid’s all-time top goalscorer.

There was even a special introduction for the World Player of the Year as his mascot for the day was Zaid Mohsen, the seven-year-old Syrian refugee made famous when he and his father were tripped by a Hungarian camerawoman.

However, the script wasn’t followed once the action got underway as Granada passed up a host of chances to spring a massive surprise.

Marcelo was forced into a clearance off the Madrid goal-line early on before Isaac Success fluffed his first of a number of opportunities when he failed to hit the target when unmarked at the back post.

Ronaldo’s first opening came 18 minutes in, but Andres Fernandez stood up well to block his effort before Benzema failed to turn the rebound home.

Youssef El-Arabi did have the ball in the net for Granada moments later, but was wrongly ruled to have been offside.

Fernandez made further good saves from Luka Modric, Ronaldo and Lucas Vazquez to keep Benitez’s men at bay.

Yet, Success had two more great chances to put Granada in front just before and after the break as he was denied by a brave save from Keylor Navas before chipping the ball well over with his second effort.

The Andalusians were eventually made to pay for their profligacy when Isco’s perfect cross picked out Benzema for a simple header to open the scoring.

El-Arabi should still have given Granada a share of the points, but he too couldn’t find a way past Navas at the end of a fine individual run as the Costa Rica international stretched his unbeaten streak to five games.

Elsewhere, Valencia’s stuttering start to the season continued as they were held 0-0 at home to Real Betis.

Former Manchester United manager David Moyes is under increasing pressure as his Real Sociedad side are yet to win this season after a 3-2 defeat at home by Espanyol.

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RESULTS

ATP China Open
G Dimitrov (BUL x3) bt R Bautista Agut (ESP x5)
7-6, 4-6, 6-2
R Nadal (ESP x1) bt J Isner (USA x6)
6-4, 7-6

WTA China Open
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6-4, 6-4

ATP Japan Open
D Schwartzman (ARG x8) bt S Johnson (USA)
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D Goffin (BEL x4) bt R Gasquet (FRA)
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What is Folia?

Prince Khaled bin Alwaleed bin Talal's new plant-based menu will launch at Four Seasons hotels in Dubai this November. A desire to cater to people looking for clean, healthy meals beyond green salad is what inspired Prince Khaled and American celebrity chef Matthew Kenney to create Folia. The word means "from the leaves" in Latin, and the exclusive menu offers fine plant-based cuisine across Four Seasons properties in Los Angeles, Bahrain and, soon, Dubai.

Kenney specialises in vegan cuisine and is the founder of Plant Food Wine and 20 other restaurants worldwide. "I’ve always appreciated Matthew’s work," says the Saudi royal. "He has a singular culinary talent and his approach to plant-based dining is prescient and unrivalled. I was a fan of his long before we established our professional relationship."

Folia first launched at The Four Seasons Hotel Los Angeles at Beverly Hills in July 2018. It is available at the poolside Cabana Restaurant and for in-room dining across the property, as well as in its private event space. The food is vibrant and colourful, full of fresh dishes such as the hearts of palm ceviche with California fruit, vegetables and edible flowers; green hearb tacos filled with roasted squash and king oyster barbacoa; and a savoury coconut cream pie with macadamia crust.

In March 2019, the Folia menu reached Gulf shores, as it was introduced at the Four Seasons Hotel Bahrain Bay, where it is served at the Bay View Lounge. Next, on Tuesday, November 1 – also known as World Vegan Day – it will come to the UAE, to the Four Seasons Resort Dubai at Jumeirah Beach and the Four Seasons DIFC, both properties Prince Khaled has spent "considerable time at and love". 

There are also plans to take Folia to several more locations throughout the Middle East and Europe.

While health-conscious diners will be attracted to the concept, Prince Khaled is careful to stress Folia is "not meant for a specific subset of customers. It is meant for everyone who wants a culinary experience without the negative impact that eating out so often comes with."

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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THE SPECS

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BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

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Red flags
  • Promises of high, fixed or 'guaranteed' returns.
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  • Overseas companies targeting investors in other jurisdictions - this can make legal recovery difficult.
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Courtesy: Carol Glynn, founder of Conscious Finance Coaching

Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
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Dust storm

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Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

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Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Landfill in numbers

• Landfill gas is composed of 50 per cent methane

• Methane is 28 times more harmful than Co2 in terms of global warming

• 11 million total tonnes of waste are being generated annually in Abu Dhabi

• 18,000 tonnes per year of hazardous and medical waste is produced in Abu Dhabi emirate per year

• 20,000 litres of cooking oil produced in Abu Dhabi’s cafeterias and restaurants every day is thrown away

• 50 per cent of Abu Dhabi’s waste is from construction and demolition

SPECS
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A Bad Moms Christmas
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At a glance - Zayed Sustainability Prize 2020

Launched: 2008

Categories: Health, energy, water, food, global high schools

Prize: Dh2.2 million (Dh360,000 for global high schools category)

Winners’ announcement: Monday, January 13

 

Impact in numbers

335 million people positively impacted by projects

430,000 jobs created

10 million people given access to clean and affordable drinking water

50 million homes powered by renewable energy

6.5 billion litres of water saved

26 million school children given solar lighting

MATCH INFO

Uefa Champions League semi-final, first leg

Tottenham 0-1 Ajax, Tuesday

Second leg

Ajax v Tottenham, Wednesday, May 8, 11pm

Game is on BeIN Sports

Conservative MPs who have publicly revealed sending letters of no confidence
  1. Steve Baker
  2. Peter Bone
  3. Ben Bradley
  4. Andrew Bridgen
  5. Maria Caulfield​​​​​​​
  6. Simon Clarke 
  7. Philip Davies
  8. Nadine Dorries​​​​​​​
  9. James Duddridge​​​​​​​
  10. Mark Francois 
  11. Chris Green
  12. Adam Holloway
  13. Andrea Jenkyns
  14. Anne-Marie Morris
  15. Sheryll Murray
  16. Jacob Rees-Mogg
  17. Laurence Robertson
  18. Lee Rowley
  19. Henry Smith
  20. Martin Vickers 
  21. John Whittingdale
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

PROFILE

Name: Enhance Fitness 

Year started: 2018 

Based: UAE 

Employees: 200 

Amount raised: $3m 

Investors: Global Ventures and angel investors