Soccer Football - Carabao Cup Second Round - Leeds United v Hull City - Elland Road, Leeds, Britain - September 16, 2020 Leeds United's Kiko Casilla during the warm up before the match Pool via REUTERS/Phil Noble EDITORIAL USE ONLY. No use with unauthorized audio, video, data, fixture lists, club/league logos or 'live' services. Online in-match use limited to 75 images, no video emulation. No use in betting, games or single club/league/player publications. Please contact your account representative for further details.
Soccer Football - Carabao Cup Second Round - Leeds United v Hull City - Elland Road, Leeds, Britain - September 16, 2020 Leeds United's Kiko Casilla during the warm up before the match Pool via REUTERS/Phil Noble EDITORIAL USE ONLY. No use with unauthorized audio, video, data, fixture lists, club/league logos or 'live' services. Online in-match use limited to 75 images, no video emulation. No use in betting, games or single club/league/player publications. Please contact your account representative for further details.
Soccer Football - Carabao Cup Second Round - Leeds United v Hull City - Elland Road, Leeds, Britain - September 16, 2020 Leeds United's Kiko Casilla during the warm up before the match Pool via REUTERS/Phil Noble EDITORIAL USE ONLY. No use with unauthorized audio, video, data, fixture lists, club/league logos or 'live' services. Online in-match use limited to 75 images, no video emulation. No use in betting, games or single club/league/player publications. Please contact your account representative for further details.
Soccer Football - Carabao Cup Second Round - Leeds United v Hull City - Elland Road, Leeds, Britain - September 16, 2020 Leeds United's Kiko Casilla during the warm up before the match Pool via REUTER

Leeds look for middle ground after a week of footballing highs and moral lows


Richard Jolly
  • English
  • Arabic

The problem with perfectionists is that they are never satisfied. Leeds United earned rave reviews for their Premier League comeback as they scored three times against the champions at Anfield. They surpassed many an expectation, but not their manager’s.

"I think the team could have elevated their level further on certain occasions," said Marcelo Bielsa. The frenetic excitement of that 4-3 loss to Liverpool brought mixed emotions. "A positive performance always gives a certain amount of optimism and a defeat generates sadness. This week the two of those things combined."

His quest for Leeds’ first top-flight win since 2004 continues against Fulham. “Every game is a new story,” said the Argentine and this offers the possibility of a happier ending. And yet Leeds’ second match of the season was something of an unsavoury tale for many. Leeds’ reputation was enhanced on Saturday, but damaged on Wednesday. After the goodwill, the bad news.

Bielsa’s obstinacy is apparent in his belief in his methods, but stubbornness manifested itself in less commendable ways. A weakened team exited the Carabao Cup to Hull City. Leeds were lacking the “natural leader” Liam Cooper and his regular deputies Luke Ayling and Stuart Dallas but in their stead Bielsa made Kiko Casilla captain.

The goalkeeper served an eight-match ban last season for racially abusing the Charlton Athletic forward Jonathan Leko and, while Casilla protested his innocence, the English Football Association's verdict was damning. Bielsa’s decision to give him the armband annoyed some supporters. He claimed he listened to the dressing room and was unapologetic.

“You guys may not know what percentage of these fanbase actually didn’t want Kiko as captain because the opinion of the masses should always be heard,” he said. “Surely those who judge Kiko ignore a lot of things his teammates see in him. They think he deserves to be the captain and we have to listen to those messages. Surely the public won’t have all the information that his teammates will have.”

Perhaps not, but if it felt an avoidable mistake at a time when Leeds had gained new admirers, it also suggested Bielsa did not understand the gravity of the offence his goalkeeper was convicted of.

There should be no such controversy on Saturday. Cooper, who was injured for the trip to Anfield, is fit to return. Bielsa’s description of the defender’s leadership qualities highlighted why Casilla was an inappropriate choice.

Kiko Casilla converts for Leeds in a penalty shootout defeat to Hull City. Reuters
Kiko Casilla converts for Leeds in a penalty shootout defeat to Hull City. Reuters

“He is very well respected by all his teammates, without exception,” he said of Cooper. “The captain has the obligation to bring everyone in the team all together. The captain should care about everybody and try to integrate everybody and he is a leader of this nature.”

Cooper’s return will mean at least one alteration to the starting XI but Bielsa often favours unchanged teams and otherwise could pursue a policy of continuity. Leeds’ record signing, Rodrigo, came off the bench at Anfield to concede the penalty for Mohamed Salah’s winner. The £27 million (Dh128m) arrival then played against Hull, scoring his spot kick in the shootout.

“He is already ready,” Bielsa said, but a caveat followed. “He won’t start the game at the weekend but he is in a good condition if we want him to.”

It means Patrick Bamford will retain his place. His well-taken goal against Liverpool was just the striker’s second in 28 top-flight matches, even if most were as a substitute. “I think he has the required level to play in the Premier League,” added Bielsa. “But you have to show these things rather than declare them.”

There was a time when controversy at Leeds revolved around Bamford’s capacity to miss chances and remain in the team. Not in a week of footballing highs and moral lows.

________________________

Liverpool v Leeds player ratings

  • LIVERPOOL RATINGS: Alisson Becker – 6. Has he ever had a day like this before for Liverpool? Let in three, but was at fault for none. Getty
    LIVERPOOL RATINGS: Alisson Becker – 6. Has he ever had a day like this before for Liverpool? Let in three, but was at fault for none. Getty
  • Trent Alexander-Arnold – 6. Lax in letting in Harrison, but the right back could not have expected such razor sharp incision by Leeds. Very lucky not to concede an own goal, after Harrison was flagged offside. Reuters
    Trent Alexander-Arnold – 6. Lax in letting in Harrison, but the right back could not have expected such razor sharp incision by Leeds. Very lucky not to concede an own goal, after Harrison was flagged offside. Reuters
  • Joe Gomez – 6. The England centre back was found wanting by Harrison’s brilliance for Leeds’ first goal back in the top flight. Getty
    Joe Gomez – 6. The England centre back was found wanting by Harrison’s brilliance for Leeds’ first goal back in the top flight. Getty
  • Virgil van Dijk – 7. Enjoyed the freedom of the penalty box for his headed goal, then was casual himself as his slip let in Bamford. Reuters
    Virgil van Dijk – 7. Enjoyed the freedom of the penalty box for his headed goal, then was casual himself as his slip let in Bamford. Reuters
  • Andy Robertson – 7. Always threatening at set pieces, and picked up an assist from the corner kick for Van Dijk’s goal. Miscued an important late crossing chance. PA
    Andy Robertson – 7. Always threatening at set pieces, and picked up an assist from the corner kick for Van Dijk’s goal. Miscued an important late crossing chance. PA
  • Georginio Wijnaldum – 6. Denied a goal by a fine save by Meslier at the start of the second half, but he really should not have given the goalkeeper a chance. AFP
    Georginio Wijnaldum – 6. Denied a goal by a fine save by Meslier at the start of the second half, but he really should not have given the goalkeeper a chance. AFP
  • Jordan Henderson – 6. Had one solid drive in the first half, and did his best to keep up in the midfield frenzy as he works his way back to fitness. Getty
    Jordan Henderson – 6. Had one solid drive in the first half, and did his best to keep up in the midfield frenzy as he works his way back to fitness. Getty
  • Naby Keita – 6. Usually so sprightly, even he struggled to keep pace with the frantic speed of the season opener, and gave way to Fabinho after 59 minutes. EPA
    Naby Keita – 6. Usually so sprightly, even he struggled to keep pace with the frantic speed of the season opener, and gave way to Fabinho after 59 minutes. EPA
  • Mohamed Salah – 9.5. Didn’t mess about with his early penalty, or with his half-volley into the top corner shortly after. A constant menace, and dispatched the winner from the spot, too. Getty
    Mohamed Salah – 9.5. Didn’t mess about with his early penalty, or with his half-volley into the top corner shortly after. A constant menace, and dispatched the winner from the spot, too. Getty
  • Roberto Firmino – 6. Passed up an early chance in favour of a pull back to no-one. Some of his link up play with Salah and Mane was neat, but he was errant at times, too. Getty
    Roberto Firmino – 6. Passed up an early chance in favour of a pull back to no-one. Some of his link up play with Salah and Mane was neat, but he was errant at times, too. Getty
  • Sadio Mane – 7. Struggled to get much change out of Ayling, but linked up well with his fellow forwards at times. EPA
    Sadio Mane – 7. Struggled to get much change out of Ayling, but linked up well with his fellow forwards at times. EPA
  • SUBSTITUTES: Fabinho – 6. Initially struggled to get to the pace after coming on for Keita, but had a decisive influence when he won the late penalty. Getty
    SUBSTITUTES: Fabinho – 6. Initially struggled to get to the pace after coming on for Keita, but had a decisive influence when he won the late penalty. Getty
  • Curtis Jones – 5. On for Henderson, his most notable contribution came when his foul on Koch let to Van Dijk’s second goal being cancelled. Reuters
    Curtis Jones – 5. On for Henderson, his most notable contribution came when his foul on Koch let to Van Dijk’s second goal being cancelled. Reuters
  • Joel Matip – NA, Introduced after Salah’s late penalty to try to bolt the door on Leeds’ valiant efforts. Getty
    Joel Matip – NA, Introduced after Salah’s late penalty to try to bolt the door on Leeds’ valiant efforts. Getty
  • LEEDS UNITED RATINGS: Illan Meslier – 6. A limp attempt to keep out Van Dijk’s header. Looked remarkably confident playing out from dangerous positions, and made a steady block on Wijnaldum. Getty
    LEEDS UNITED RATINGS: Illan Meslier – 6. A limp attempt to keep out Van Dijk’s header. Looked remarkably confident playing out from dangerous positions, and made a steady block on Wijnaldum. Getty
  • Luke Ayling – 7. His loose back pass nearly set up another for Salah, but it would have been harsh had he been at fault given the shift he put in against Mane. Getty
    Luke Ayling – 7. His loose back pass nearly set up another for Salah, but it would have been harsh had he been at fault given the shift he put in against Mane. Getty
  • Robin Koch – 4. Hellish start to his debut as his third minute handball gave away a penalty, and then he lost Van Dijk for the second. At least redeemed some of the damage by running down Mane in the second. Getty
    Robin Koch – 4. Hellish start to his debut as his third minute handball gave away a penalty, and then he lost Van Dijk for the second. At least redeemed some of the damage by running down Mane in the second. Getty
  • Pascal Struijk – 6. A late call up for injured Liam Cooper, and he needs to work on his understanding with Koch on this evidence. AP
    Pascal Struijk – 6. A late call up for injured Liam Cooper, and he needs to work on his understanding with Koch on this evidence. AP
  • Stuart Dallas -7. Leeds might have got lucky for Bamford’s goal, but Dallas’ work in the build up was excellent. Getty
    Stuart Dallas -7. Leeds might have got lucky for Bamford’s goal, but Dallas’ work in the build up was excellent. Getty
  • Kalvin Phillips – 9. Extraordinary range of passing, as shown by his sensational pass to free Harrison. When he wasn’t spraying those, he was doing his best to break up Liverpool attacks. AFP
    Kalvin Phillips – 9. Extraordinary range of passing, as shown by his sensational pass to free Harrison. When he wasn’t spraying those, he was doing his best to break up Liverpool attacks. AFP
  • Helder Costa – 8. Central to so much that was exciting. He had the ball in the goal in the first 10 minutes, but was offside. He had a shout for a penalty. Made one mazy dribble. Set up Klich’s goal. AFP
    Helder Costa – 8. Central to so much that was exciting. He had the ball in the goal in the first 10 minutes, but was offside. He had a shout for a penalty. Made one mazy dribble. Set up Klich’s goal. AFP
  • Pablo Hernandez – 6. Struggled to keep up with the whirlwind pace, as he was dispossessed cheaply in dangerous areas. Subbed just after the hour. Getty
    Pablo Hernandez – 6. Struggled to keep up with the whirlwind pace, as he was dispossessed cheaply in dangerous areas. Subbed just after the hour. Getty
  • Mateusz Klich – 8. Superb control and finish from Costa’s pass as Leeds' equalised for the third time in the game. Made a heroic block late from a Wijnaldum shot. Getty
    Mateusz Klich – 8. Superb control and finish from Costa’s pass as Leeds' equalised for the third time in the game. Made a heroic block late from a Wijnaldum shot. Getty
  • Jack Harrison – 8. His wonder strike for the first goal of Leeds’ return to the top flight was the highlight, but the rest of his game was outstanding, too. EPA
    Jack Harrison – 8. His wonder strike for the first goal of Leeds’ return to the top flight was the highlight, but the rest of his game was outstanding, too. EPA
  • Patrick Bamford – 7. Look flaky early on, but profited from a rare Van Dijk error to scoop in the second leveller for Leeds. Made way for their record signing in the second half. AFP
    Patrick Bamford – 7. Look flaky early on, but profited from a rare Van Dijk error to scoop in the second leveller for Leeds. Made way for their record signing in the second half. AFP
  • SUBSTITUTES: Tyler Roberts – 6. Added more industry to the Leeds effort, and made one brave block on Salah. PA
    SUBSTITUTES: Tyler Roberts – 6. Added more industry to the Leeds effort, and made one brave block on Salah. PA
  • Rodrigo – 3. Terrible decision to go for a tackle on Fabinho. Gave away the penalty that cost Leeds the points. The second Leeds player to have a debut to forget. PA
    Rodrigo – 3. Terrible decision to go for a tackle on Fabinho. Gave away the penalty that cost Leeds the points. The second Leeds player to have a debut to forget. PA
  • Jamie Shackleton – NA. The academy product did not have enough time to make an impression after coming on as a late sub. File photo / Getty Images
    Jamie Shackleton – NA. The academy product did not have enough time to make an impression after coming on as a late sub. File photo / Getty Images
COMPANY PROFILE

Company name: SimpliFi

Started: August 2021

Founder: Ali Sattar

Based: UAE

Industry: Finance, technology

Investors: 4DX, Rally Cap, Raed, Global Founders, Sukna and individuals

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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