West Ham 0-3 Southampton
SOU: Charlie Austin 40’, Dusan Tadic 62’, James Ward-Prowse 90+2’
For years, West Ham reasoned they had to be in the Premier League when they moved to what is now called the London Stadium. Staying in it thereafter, it was assumed, was the easy part.
Yet a comprehensive home defeat to Southampton leaves them marooned in the relegation zone. One point from safety with 32 games remaining, their situation is far from irretrievable. But nor is it what was expected when they threatened to break into the top four last season and recruited a further 12 players in the summer and the manner of their slide is alarming.
They are a club with high aims and a lowly reality, one with a surfeit of attack-minded players and distinct defensive difficulties. They looked shambolic as they were dissected.
“Simply not good enough,” said manager Slaven Bilic, diagnosing a chronic lack of confidence.
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Charlie Austin, Dusan Tadic and James Ward-Prowse scored but, as West Ham’s admirably honest captain Mark Noble admitted: “It could have been six.”
The statistics are damning enough already. West Ham have been breached 11 times in three matches. They have the division’s leakiest rearguard. They are managed by a high-class centre-back, in Bilic, but it scarcely shows.
Southampton are under the auspices of Claude Puel, a lower-profile figure with less charisma, but they recorded a fourth straight win. While West Ham continue to regress, Southampton have made swift progress after a slow start.
While Bilic is searching for his strongest side, Puel was more clinical in his decision-making. He dropped the relentless runner Shane Long and picked the finisher, Austin. He was both predator and, more surprisingly, creator. His fifth goal in four games came when Ryan Bertrand supplied a low cutback and the striker guided his shot in.
It felt a goal with added meaning. West Ham were interested in Austin last summer, five months before Southampton signed him from QPR. They pulled out because of medical concerns, with co-owner David Sullivan making the extraordinary suggestion that Austin had no ligaments in his right knee.
While he scored with his left foot, perhaps it should still be classed as a medical marvel.
Austin showed similar precision in setting up Southampton’s second goal. He steered a pass through a chaotic defence for Tadic to stroll past Adrian. Cheikhou Kouyate was the initial culprit, dispossessed all too easily by Steven Davis, before Alvaro Arbeloa played Tadic onside.
The Spaniard was a league debutant, a symptom of problems in both full-back positions. He and Havard Nordtveit were outmanoeuvred or out of position time and again. Goalkeeper Adrian bailed them out with fine saves from Tadic, Nathan Redmond and Pierre-Emile Hojbjerg but was powerless when, after more good work from Davis, Ward-Prowse scored an injury-time third.
West Ham grew more frantic in their quest for a first. Bilic rang the changes. His side showed urgency, but insufficient incision.
They came closest when Virgil van Dijk was required to clear Simone Zaza’s effort off the line but the Italian is yet to open his Hammers account. Currently on loan, he could yet become their £24 million (Dh114.3m)club record buy, but looks dramatically overpriced.
Zaza’s methods entailed going to ground. He claimed a penalty for a clumsy challenge by Cedric Soares and was cautioned for diving when Oriol Romeu almost made contact with him.
Supposedly a sign of West Ham’s ambition, Zaza instead is an example of their underachievement.
Newcomers are yet to gel. Thus far, they have not proved an upgrade. Instead, West Ham lost their winning habit and their propensity to intimidate opponents at Upton Park.
Their plush new home was emptying long before a fifth defeat in six games was ratified by Ward-Prowse’s goal, meaning the Hammers were hammered.
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Notable Yas events in 2017/18
October 13-14 KartZone (complimentary trials)
December 14-16 The Gulf 12 Hours Endurance race
March 5 Yas Marina Circuit Karting Enduro event
March 8-9 UAE Rotax Max Challenge
Abu Dhabi GP schedule
Friday: First practice - 1pm; Second practice - 5pm
Saturday: Final practice - 2pm; Qualifying - 5pm
Sunday: Etihad Airways Abu Dhabi Grand Prix (55 laps) - 5.10pm
Top 10 in the F1 drivers' standings
1. Sebastian Vettel, Ferrari 202 points
2. Lewis Hamilton, Mercedes-GP 188
3. Valtteri Bottas, Mercedes-GP 169
4. Daniel Ricciardo, Red Bull Racing 117
5. Kimi Raikkonen, Ferrari 116
6. Max Verstappen, Red Bull Racing 67
7. Sergio Perez, Force India 56
8. Esteban Ocon, Force India 45
9. Carlos Sainz Jr, Toro Rosso 35
10. Nico Hulkenberg, Renault 26
Persuasion
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Our Time Has Come
Alyssa Ayres, Oxford University Press
Types of bank fraud
1) Phishing
Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.
2) Smishing
The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.
3) Vishing
The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.
4) SIM swap
Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.
5) Identity theft
Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.
6) Prize scams
Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.
Tributes from the UAE's personal finance community
• Sebastien Aguilar, who heads SimplyFI.org, a non-profit community where people learn to invest Bogleheads’ style
“It is thanks to Jack Bogle’s work that this community exists and thanks to his work that many investors now get the full benefits of long term, buy and hold stock market investing.
Compared to the industry, investing using the common sense approach of a Boglehead saves a lot in costs and guarantees higher returns than the average actively managed fund over the long term.
From a personal perspective, learning how to invest using Bogle’s approach was a turning point in my life. I quickly realised there was no point chasing returns and paying expensive advisers or platforms. Once money is taken care off, you can work on what truly matters, such as family, relationships or other projects. I owe Jack Bogle for that.”
• Sam Instone, director of financial advisory firm AES International
"Thought to have saved investors over a trillion dollars, Jack Bogle’s ideas truly changed the way the world invests. Shaped by his own personal experiences, his philosophy and basic rules for investors challenged the status quo of a self-interested global industry and eventually prevailed. Loathed by many big companies and commission-driven salespeople, he has transformed the way well-informed investors and professional advisers make decisions."
• Demos Kyprianou, a board member of SimplyFI.org
"Jack Bogle for me was a rebel, a revolutionary who changed the industry and gave the little guy like me, a chance. He was also a mentor who inspired me to take the leap and take control of my own finances."
• Steve Cronin, founder of DeadSimpleSaving.com
"Obsessed with reducing fees, Jack Bogle structured Vanguard to be owned by its clients – that way the priority would be fee minimisation for clients rather than profit maximisation for the company.
His real gift to us has been the ability to invest in the stock market (buy and hold for the long term) rather than be forced to speculate (try to make profits in the shorter term) or even worse have others speculate on our behalf.
Bogle has given countless investors the ability to get on with their life while growing their wealth in the background as fast as possible. The Financial Independence movement would barely exist without this."
• Zach Holz, who blogs about financial independence at The Happiest Teacher
"Jack Bogle was one of the greatest forces for wealth democratisation the world has ever seen. He allowed people a way to be free from the parasitical "financial advisers" whose only real concern are the fat fees they get from selling you over-complicated "products" that have caused millions of people all around the world real harm.”
• Tuan Phan, a board member of SimplyFI.org
"In an industry that’s synonymous with greed, Jack Bogle was a lone wolf, swimming against the tide. When others were incentivised to enrich themselves, he stood by the ‘fiduciary’ standard – something that is badly needed in the financial industry of the UAE."
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
From Zero
Artist: Linkin Park
Label: Warner Records
Number of tracks: 11
Rating: 4/5
