It is increasingly hard to call it a Champions League charge. Leicester City remain on course for a top-four finish but they are stumbling towards their objective. They now have a solitary win and a mere seven points from their last seven league games after being held by Brighton & Hove Albion’s draw specialists and, for the second time in four days, did not deserve to beat a team embroiled in the battle at the bottom.
It ranked as a better point for Brighton, even though they missed the outstanding chance. Neal Maupay was the late hero against Arsenal and the early culprit versus Leicester, with his penalty being saved by Kasper Schmeichel. But a share of the spoils nonetheless took Albion's June haul to four points from two games. Another four might be enough to keep them up.
Brighton are in the minority to have excelled after emerging from lockdown, Leicester among the majority who are yet to recapture their best form so it made for an even affair. Leicester suffered from second-game syndrome in football’s restart, whereby changes are necessitated, but the team is weakened as a result.
Brendan Rodgers sprang a surprise by recalling Nampalys Mendy, affording the midfielder a present on his 28th birthday. The move backfired, however: Leicester missed the benched Youri Tielemans while James Maddison, shifted into a wider role, had a lesser impact as a 4-4-2 system scarcely worked.
Rodgers rarely plays with two strikers but selected Kelechi Iheanacho to partner Jamie Vardy. However, the top scorer was so marginalised he had a solitary touch in the first half-hour and he has still only scored in one game in 2020. Arguably Rodgers waited too late to bring on Tielemans and Harvey Barnes during the second-half drinks break. Predictably, Mendy and Iheanacho made way, allowing Maddison to play as a No 10, and Leicester finished with a stronger 11 than they started.
Brighton’s initial changes felt more progressive. Graham Potter’s willingness to experiment and trust in the new have been themes of Albion’s season and he named their youngest ever Premier League side. He gave full debuts to Tariq Lamptey and Alexis Mac Allister, another of Saturday’s influential substitutes. The right-back showed his pace and the Argentine midfielder some neat touches.
The choice of Aaron Connolly, who set up Maupay’s decider against Arsenal as a replacement, was soon justified. The Irishman showed his pace to chase Aaron Mooy’s ball over the top. James Justin tugged him back – it was a moment Leicester missed the excellent but injured right-back Ricardo Pereira – and Lee Mason pointed to the spot. But Schmeichel denied Maupay, guessing right, diving decisively but also benefitting from a shot that was not precise enough. Perhaps Matteo Guendouzi, Maupay’s nemesis on Saturday, enjoyed it. Certainly Schmeichel did: this was his second successive penalty save after denying Sergio Aguero in February.
But Connolly was a livewire. Caglar Soyuncu did well to deflect a shot over after another swift burst. The sense with some of Brighton’s emerging players has been that their future will be brighter, providing they can survive this season and the January arrival Mac Allister was another to offer encouragement. An older signing, Mooy, dragged a shot just wide.
Potter had to revise his plans again when Adam Webster limped off in the first half, meaning the old firm of Shane Duffy and Lewis Dunk were reunited at the back but the change hardly afforded Leicester an opening. They did not threaten for 45 minutes until, after a bout of penalty-box pinball, Soyuncu headed wide.
As Brighton faded as an attacking force, Leicester improved after the break and Maddison fizzed an effort wide but Potter, who has forged a reputation as a fine deployer of substitutes, shored Albion up with a triple change. Leicester nevertheless began to dominate possession and Maddison started to look more menacing, finding space between the lines and attempting a couple of shots.
But Mat Ryan has had far busier afternoons in the Albion goal and the Australian did not need to make a memorable save. A draw was secured by the endeavours of his teammates but, from a Leicester perspective, the game was summed up when Pereira, watching on from an executive box, yawned.
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The specs: 2018 Mercedes-Benz S 450
Price, base / as tested Dh525,000 / Dh559,000
Engine: 3.0L V6 biturbo
Transmission: Nine-speed automatic
Power: 369hp at 5,500rpm
Torque: 500Nm at 1,800rpm
Fuel economy, combined: 8.0L / 100km
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About Proto21
Date started: May 2018
Founder: Pir Arkam
Based: Dubai
Sector: Additive manufacturing (aka, 3D printing)
Staff: 18
Funding: Invested, supported and partnered by Joseph Group
Washmen Profile
Date Started: May 2015
Founders: Rami Shaar and Jad Halaoui
Based: Dubai, UAE
Sector: Laundry
Employees: 170
Funding: about $8m
Funders: Addventure, B&Y Partners, Clara Ventures, Cedar Mundi Partners, Henkel Ventures
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The specs
Engine: Four electric motors, one at each wheel
Power: 579hp
Torque: 859Nm
Transmission: Single-speed automatic
Price: From Dh825,900
On sale: Now
2020 Oscars winners: in numbers
- Parasite – 4
- 1917– 3
- Ford v Ferrari – 2
- Joker – 2
- Once Upon a Time ... in Hollywood – 2
- American Factory – 1
- Bombshell – 1
- Hair Love – 1
- Jojo Rabbit – 1
- Judy – 1
- Little Women – 1
- Learning to Skateboard in a Warzone (If You're a Girl) – 1
- Marriage Story – 1
- Rocketman – 1
- The Neighbors' Window – 1
- Toy Story 4 – 1
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
ICC men's cricketer of the year
2004 - Rahul Dravid (IND) ; 2005 - Jacques Kallis (SA) and Andrew Flintoff (ENG); 2006 - Ricky Ponting (AUS); 2007 - Ricky Ponting; 2008 - Shivnarine Chanderpaul (WI); 2009 - Mitchell Johnson (AUS); 2010 - Sachin Tendulkar (IND); 2011 - Jonathan Trott (ENG); 2012 - Kumar Sangakkara (SL); 2013 - Michael Clarke (AUS); 2014 - Mitchell Johnson; 2015 - Steve Smith (AUS); 2016 - Ravichandran Ashwin (IND); 2017 - Virat Kohli (IND); 2018 - Virat Kohli; 2019 - Ben Stokes (ENG); 2021 - Shaheen Afridi
KEY DEVELOPMENTS IN MARITIME DISPUTE
2000: Israel withdraws from Lebanon after nearly 30 years without an officially demarcated border. The UN establishes the Blue Line to act as the frontier.
2007: Lebanon and Cyprus define their respective exclusive economic zones to facilitate oil and gas exploration. Israel uses this to define its EEZ with Cyprus
2011: Lebanon disputes Israeli-proposed line and submits documents to UN showing different EEZ. Cyprus offers to mediate without much progress.
2018: Lebanon signs first offshore oil and gas licencing deal with consortium of France’s Total, Italy’s Eni and Russia’s Novatek.
2018-2019: US seeks to mediate between Israel and Lebanon to prevent clashes over oil and gas resources.
The five pillars of Islam
MATCH INFO
Inter Milan v Juventus
Saturday, 10.45pm (UAE)
Watch the match on BeIN Sports
UAE currency: the story behind the money in your pockets