It was a twist on one of the more fatalistic tournament songs ever released. Del Amitri captured the pessimism in the Scottish psyche with their 1998 World Cup anthem ‘Don’t Come Home Too Soon.’ Scotland duly exited at the first opportunity and didn’t come back to a major tournament for 23 years. Then, however, there was a shift: they went out at home.
Tuesday's 3-1 defeat to Croatia at Hampden Park extended an unenviable record. It was Scotland's 11th tournament and no European country has been at anything like as many without experiencing the knockout stages.
There was the familiar sense that fortune had not favoured Scotland: Billy Gilmour turned in a man-of-the-match performance against England only to test positive for coronavirus and miss the Croatia game. Luka Modric's timeless display of quality meant it was unlikely the apprentice would have out-passed and outclassed the master but Scotland could lament the loss of their precocious playmaker.
But their pivotal game was not the last but the first. Scotland drew with World Cup semi-finalists, in England, and lost to its runners-up, in Croatia. They can reflect on the chance John McGinn spurned at 1-1 but the real missed opportunity was the 2-0 defeat to the Czech Republic.
It was the one match where Steve Clarke, an astute tactician who has done a fine job, got his selection wrong. It was where an unfortunate absence harmed them most: Kieran Tierney makes a system work but he was injured.
With Gilmour omitted and Scott McTominay selected in midfield, Scotland fielded a back three without much passing ability. With Tierney and McTominay restored to the defence, they moved the ball upfield much better as they excelled in holding England.
But they had needed to beat the Czechs and benching Che Adams was a mistake. Scotland improved when the Southampton striker came on to add movement. The Leicester-born Adams is a find, but neither he nor his forward sidekick Lyndon Dykes could find the net. They had 13 attempts, with only three on target. Scotland’s tournament yielded 41 shots and a solitary goal, from Callum McGregor.
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Croatia 3 Scotland 1: player ratings
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They showed sufficient intent, but not enough quality in the final third. It explains Scotland’s long exile from the major stages. They have showed solidity and spirit many times in the last two decades and have had occasional moments of inspiration, but smaller nations can be more reliant on special players. No Scot has scored 20 international goals this millennium. They have long lacked a modern-day Denis Law or Kenny Dalglish.
One fundamental difference between Wales and Scotland is that the outstanding Welsh players are more natural attackers and thus likelier match-winners. Gareth Bale and Aaron Ramsey inspired Wales to their pivotal victory over Turkey. McGinn has been prolific outside tournaments for Scotland but the reality is that two of their four best players – the Aston Villa man and McTominay – operate at the base of midfield for their clubs and the other two, Tierney and Andrew Robertson, as left-backs.
The mantra from the captain Robertson and the manager was the same. “We'll make sure it's not 23 years until we go to the next tournament,” Clarke said. Dropped points in World Cup qualifying renders it less likely they will be in Qatar next year but a 24-team European Championships benefits Scotland.
Clarke has promoted youth – Nathan Patterson and Gilmour, both born in 2001, were uncapped a few months ago – and only veteran goalkeeper David Marshall of the starters is over 30.
This is a relatively young group and 2024 may represent the best chance for the Robertson-Tierney-McTominay-McGinn generation to achieve something that eluded all of their predecessors. They ended one wait for Scotland but another goes on.
More from Rashmee Roshan Lall
ON%20TRACK
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The specs
Price, base / as tested Dh1,100,000 (est)
Engine 5.2-litre V10
Gearbox seven-speed dual clutch
Power 630bhp @ 8,000rpm
Torque 600Nm @ 6,500rpm
Fuel economy, combined 15.7L / 100km (est)
THE SPECS
Engine: 2.0-litre 4-cylinder turbo
Power: 275hp at 6,600rpm
Torque: 353Nm from 1,450-4,700rpm
Transmission: 8-speed dual-clutch auto
Top speed: 250kph
Fuel consumption: 6.8L/100km
On sale: Now
Price: Dh146,999
The bio
Studied up to grade 12 in Vatanappally, a village in India’s southern Thrissur district
Was a middle distance state athletics champion in school
Enjoys driving to Fujairah and Ras Al Khaimah with family
His dream is to continue working as a social worker and help people
Has seven diaries in which he has jotted down notes about his work and money he earned
Keeps the diaries in his car to remember his journey in the Emirates
Favourite things
Luxury: Enjoys window shopping for high-end bags and jewellery
Discount: She works in luxury retail, but is careful about spending, waits for sales, festivals and only buys on discount
University: The only person in her family to go to college, Jiang secured a bachelor’s degree in business management in China
Masters: Studying part-time for a master’s degree in international business marketing in Dubai
Vacation: Heads back home to see family in China
Community work: Member of the Chinese Business Women’s Association of the UAE to encourage other women entrepreneurs
Sarfira
Director: Sudha Kongara Prasad
Starring: Akshay Kumar, Radhika Madan, Paresh Rawal
Rating: 2/5
Women%E2%80%99s%20T20%20World%20Cup%20Qualifier
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Libya's Gold
UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves.
The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.
Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.
A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.
A Prayer Before Dawn
Director: Jean-Stephane Sauvaire
Starring: Joe Cole, Somluck Kamsing, Panya Yimmumphai
Three stars
West Asia Premiership
Dubai Hurricanes 58-10 Dubai Knights Eagles
Dubai Tigers 5-39 Bahrain
Jebel Ali Dragons 16-56 Abu Dhabi Harlequins
RACE CARD
4pm Al Bastakiya – Listed (TB) $150,000 (Dirt) 1,900m
4.35pm Dubai City Of Gold – Group 2 (TB) $228,000 (Turf) 2,410m
5.10pm Mahab Al Shimaal – Group 3 (TB) $228,000 (D) 1,200m
5.45pm Burj Nahaar – Group 3 (TB) $228,000 (D) 1,600m
6.20pm Jebel Hatta – Group 1 (TB) $260,000 (T) 1,800m
6.55pm Al Maktoum Challenge Round-1 – Group 1 (TB) $390,000 (D) 2,000m
7.30pm Nad Al Sheba – Group 3 (TB) $228,000 (T) 1,200m
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
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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
The Baghdad Clock
Shahad Al Rawi, Oneworld