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.
“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.
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Liverpool v Leeds player ratings
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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