• 1). Derby County, 2007-08, Last, 11 points - The Rams returned to the top division via the playoffs, but they never got close to the standard of the Premier League. They won just once, against Newcastle, a result that was sandwiched between a 6-0 loss to Liverpool and 5-0 defeat against Arsenal. Getty Images
    1). Derby County, 2007-08, Last, 11 points - The Rams returned to the top division via the playoffs, but they never got close to the standard of the Premier League. They won just once, against Newcastle, a result that was sandwiched between a 6-0 loss to Liverpool and 5-0 defeat against Arsenal. Getty Images
  • 2). Sunderland, 2005-06, Last, 15 points - Mick McCarthy, Kevin Ball and Niall Quinn all had a go at managing Sunderland during this troubled campaign, but none could right the ship for a side who had come up as champions. Getty Images
    2). Sunderland, 2005-06, Last, 15 points - Mick McCarthy, Kevin Ball and Niall Quinn all had a go at managing Sunderland during this troubled campaign, but none could right the ship for a side who had come up as champions. Getty Images
  • 3). Watford, 1999-2000, Last, 24 points - Nick Wright’s overhead kick to set up a playoff final win over Bolton Wanderers is the favourite memory of many a Watford fan. Might as well skirt over the season that followed, though. It was a shocker. Allsport
    3). Watford, 1999-2000, Last, 24 points - Nick Wright’s overhead kick to set up a playoff final win over Bolton Wanderers is the favourite memory of many a Watford fan. Might as well skirt over the season that followed, though. It was a shocker. Allsport
  • 4). Fulham, 2018-19, 19th, 26 points - Fulham spent a whopping £100 million on new signings before last season, having gone up via the playoffs in a season when Ryan Sessegnon emerged as a star. They still went straight back down, though. Getty Images
    4). Fulham, 2018-19, 19th, 26 points - Fulham spent a whopping £100 million on new signings before last season, having gone up via the playoffs in a season when Ryan Sessegnon emerged as a star. They still went straight back down, though. Getty Images
  • 5). West Bromwich Albion, 2002-03, 19th, 26 points - The Baggies came up as runners up – just as they may do again this season – but Gary Megson’s side fell straight back, with only Sunderland worse off than them. Getty Images
    5). West Bromwich Albion, 2002-03, 19th, 26 points - The Baggies came up as runners up – just as they may do again this season – but Gary Megson’s side fell straight back, with only Sunderland worse off than them. Getty Images
  • 6). Leicester City, 1994-95, Second last , 29 points - After two play-off final defeats, Leicester returned to the top tier via that route. Their spell in the Premier League was short-lived, though, as they finished second-bottom – two points ahead of Ipswich Town. Alamy
    6). Leicester City, 1994-95, Second last , 29 points - After two play-off final defeats, Leicester returned to the top tier via that route. Their spell in the Premier League was short-lived, though, as they finished second-bottom – two points ahead of Ipswich Town. Alamy
  • 7). Swindon Town, 1993-94, Last, 30 points - Finally reached the top flight after 73 years of trying – and three years after being denied promotion due to financial irregularities. The going was tough, though, especially as Glenn Hoddle left for Chelsea after masterminding their promotion. Getty Images
    7). Swindon Town, 1993-94, Last, 30 points - Finally reached the top flight after 73 years of trying – and three years after being denied promotion due to financial irregularities. The going was tough, though, especially as Glenn Hoddle left for Chelsea after masterminding their promotion. Getty Images
  • 8). Watford, 2006-07, 2006-07, Last, 28 points - “There is no disgrace in Watford being a yoyo club,” as Graham Taylor once said. But this down season was a tough one, the nadir coming when goalkeeper Ben Foster conceded a goal by a kick from his opposite number Paul Robinson in a game at Tottenham Hotspur. Getty Images
    8). Watford, 2006-07, 2006-07, Last, 28 points - “There is no disgrace in Watford being a yoyo club,” as Graham Taylor once said. But this down season was a tough one, the nadir coming when goalkeeper Ben Foster conceded a goal by a kick from his opposite number Paul Robinson in a game at Tottenham Hotspur. Getty Images

Derby County, Sunderland, Norwich and the worst promoted Premier League teams - in pictures


Paul Radley
  • English
  • Arabic

Norwich City would have hoped for some respite but there was none on offer as their horror Premier League season ended with a 5-0 thumping by Manchester City.

The Canaries finished at the bottom of the table on 21 points in a forgettable campaign for a side who came up in such style last season.

While they are not the worst side ever to be promoted to the Premier League, they are not far off either. Above is a photo gallery of the worst performing teams following promotion to the Premier League.

Simply scroll or click on the arrows.

Company Fact Box

Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup 

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.

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Results

2-15pm: Commercial Bank Of Dubai – Conditions (TB) Dh100,000 (Dirt) 1,400m; Winner: Al Habash, Patrick Cosgrave (jockey), Bhupat Seemar (trainer)

2.45pm: Al Shafar Investment – Handicap (TB) Dh80,000 (D) 1,200m; Winner: Day Approach, Ray Dawson, Ahmad bin Harmash

3.15pm: Dubai Real estate Centre – Handicap (TB) Dh80,000 (D) 1,600m; Winner: Celtic Prince, Richard Mullen, Rashed Bouresly

3.45pm: Jebel Ali Sprint by ARM Holding – Listed (TB) Dh500,000 (D) 1,000m; Winner: Khuzaam, Pat Dobbs, Doug Watson

4.15pm: Shadwell – Conditions (TB) Dh100,000 (D) 1,600m; Winner: Tenbury Wells, Royston Ffrench, Salem bin Ghadayer

4.45pm: Jebel Ali Stakes by ARM Holding – Listed (TB) Dh500,000 (D) 1,950m; Winner: Lost Eden, Andrea Atzeni, Doug Watson

5.15pm: Jebel Ali Racecourse – Handicap (TB) Dh76,000 (D) 1,950m; Winner: Rougher, Pat Dobbs, Doug Watson

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

Teachers' pay - what you need to know

Pay varies significantly depending on the school, its rating and the curriculum. Here's a rough guide as of January 2021:

- top end schools tend to pay Dh16,000-17,000 a month - plus a monthly housing allowance of up to Dh6,000. These tend to be British curriculum schools rated 'outstanding' or 'very good', followed by American schools

- average salary across curriculums and skill levels is about Dh10,000, recruiters say

- it is becoming more common for schools to provide accommodation, sometimes in an apartment block with other teachers, rather than hand teachers a cash housing allowance

- some strong performing schools have cut back on salaries since the pandemic began, sometimes offering Dh16,000 including the housing allowance, which reflects the slump in rental costs, and sheer demand for jobs

- maths and science teachers are most in demand and some schools will pay up to Dh3,000 more than other teachers in recognition of their technical skills

- at the other end of the market, teachers in some Indian schools, where fees are lower and competition among applicants is intense, can be paid as low as Dh3,000 per month

- in Indian schools, it has also become common for teachers to share residential accommodation, living in a block with colleagues

 

 

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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Key developments

All times UTC 4

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

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Jeff Buckley: From Hallelujah To The Last Goodbye
By Dave Lory with Jim Irvin

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MATCH INFO

Uefa Champions League semi-final, second leg result:

Ajax 2-3 Tottenham

Tottenham advance on away goals rule after tie ends 3-3 on aggregate

Final: June 1, Madrid

Like a Fading Shadow

Antonio Muñoz Molina

Translated from the Spanish by Camilo A. Ramirez

Tuskar Rock Press (pp. 310)

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U19 WORLD CUP, WEST INDIES

UAE group fixtures (all in St Kitts)

  • Saturday 15 January: UAE beat Canada by 49 runs 
  • Thursday 20 January: v England 
  • Saturday 22 January: v Bangladesh 

UAE squad:

Alishan Sharafu (captain), Shival Bawa, Jash Giyanani, Sailles
Jaishankar, Nilansh Keswani, Aayan Khan, Punya Mehra, Ali Naseer, Ronak Panoly,
Dhruv Parashar, Vinayak Raghavan, Soorya Sathish, Aryansh Sharma, Adithya
Shetty, Kai Smith