Diego Costa’s absence may leave Chelsea’s title run-in hamstrung

 Chelsea

Diego Costa, Chelsea's leading scorer, has a hamstring injury and is likely to miss the next four games as his club attempt to regain the Premier League title, manager Jose Mourinho said Friday. A four-match absence means Costa will sit out games against title challengers Arsenal and Manchester United, as well as against relegation candidates Queens Park Rangers and Leicester City. Costa, who has scored 19 league goals, suffered the injury after coming on as a half-time substitute against Stoke City.

 QPR

Rio Ferdinand will not face former England centre-back partner John Terry, who was fined for racially abusing his younger brother Anton Ferdinand, when QPR play Chelsea on Sunday. Terry was banned and fined £220,000 (Dh1.2m) by the English Football Association for racially abusing Anton Ferdinand at Loftus Road in 2011. Terry has not played there since. Rio Ferdinand is carrying an injury, manager Chris Ramsey said. He added: “The whole episode for British society sat uncomfortably. It’s not something we want to highlight in football.”

 West Ham United

Sam Allardyce, 60, West Ham United’s manager, said he is planning for next season despite not knowing if he will be asked to return. “When you are contracted to a club, you do the job that you’re paid to do. One of those roles is to plan for next season,” he said.

 Hull City

With Liverpool, Arsenal and Manchester United among his team’s final seven matches, Hull manager Steve Bruch said his side need some “crazy results” to avoid relegation. He said: “We’re under no illusions how difficult it is going to be.” They have a softer test on Saturday when they face Southampton at St Mary’s.

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Summer special

Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

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

Director: Shady Ali
Cast: Boumi Fouad , Mohamed Tharout and Hisham Ismael
Rating: 3/5

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

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MATCH INFO

Syria v Australia
2018 World Cup qualifying: Asia fourth round play-off first leg
Venue: Hang Jebat Stadium (Malacca, Malayisa)
Kick-off: Thursday, 4.30pm (UAE)
Watch: beIN Sports HD

* Second leg in Australia scheduled for October 10

How to apply for a drone permit

Individuals must register on UAE Drone app or website using their UAE Pass
Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
Upload the training certificate from a centre accredited by the GCAA
Submit their request

What are the regulations?

Fly it within visual line of sight
Never over populated areas
Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
Users must avoid flying over restricted areas listed on the UAE Drone app
Only fly the drone during the day, and never at night
Should have a live feed of the drone flight
Drones must weigh 5 kg or less

While you're here

Con Coughlin: Grandstanding in Turkey leads to terrorism in France

Con Coughlin: The terror threat in Europe remains as potent as ever

Sholto Byrnes: After Charlie Hebdo, is religion dividing the world?

JAPANESE GRAND PRIX INFO

Schedule (All times UAE)
First practice: Friday, 5-6.30am
Second practice: Friday, 9-10.30am
Third practice: Saturday, 7-8am
Qualifying: Saturday, 10-11am
Race: Sunday, 9am-midday

Race venue: Suzuka International Racing Course
Circuit Length: 5.807km
Number of Laps: 53
Watch live: beIN Sports HD