And the winner of La Liga's last laugh of the season goes to ... Luis Suarez! When Barcelona unceremoniously parted ways with the Uruguayan striker last September, new manager Ronaldo Koeman deeming the scorer of 198 Barca goals peripheral to his plans, it felt a decision that could backfire.
More so, initially, at whether Barcelona could ably replace a player of proven class, a lethal striker, and crucially a favoured teammate of Lionel Messi. That was when Suarez was expected to join then Italian champions Juventus.
Once he hot-footed over to the Spanish capital after his move to Turin fell through, for a maximum transfer fee of €6 million, it ushered with it a sense of foreboding. Barca had significantly strengthened a direct rival while ridding themselves of a game-changing No 9.
Now with a full Liga season to reflect upon, the Suarez factor has indeed made all the difference. While the Uruguayan was deep in title celebrations with this Atletico Madrid teammates on Saturday, Barcelona's campaign petered out in the modest surroundings of Eibar, where their final game, which they won 1-0, was deemed so unimportant that captain Messi was granted permission to end his season early. Barca secured third place, seven points behind Atletico.
Over in Valladolid, the stakes were somewhat higher for both teams with the hosts still clinging on to faint survival hopes and Atletico determined not to let their two-point lead over Real Madrid slip on the final day.
It was Valladolid who took the lead, in the 18th minute, when Oscar Plano finished a slick team move. As fortune would have it for Atletico, Real Madrid also found themselves trailing to Villarreal in the first half to ensure the red and white half of the city retained their advantage.
Atletico improved significantly after the halftime break and got their deserved equaliser when Angel Correa showed quick feet before toe-poking home a low finish.
Then, 10 minutes later, who else but Suarez to give his team a massive boost by scoring what proved to be the winning goal after racing onto a sloppy back pass and calmly finishing past the goalkeeper. It was his 21st La Liga goal of the season.
Atletico's five-point lead over Real Madrid lasted up until the final two minutes when their rivals scored twice in quick succession, through Karim Benzema and Luka Modric, to beat Villarreal 2-1. Suarez's winning goal ultimately sealed the title.
It felt a microcosm of Atletico's season and indeed Suarez's contribution to their title-winning campaign. Barcelona have been able, in some ways, to replace Suarez's goals - the Catalans outscored Atletico 85 to 67 - but they have undoubtedly missed the Uruguayan's ruthless, win-at-all-cost approach to the game and his experience in pressure moments.
I am just delighted the way Atletico have appreciated me. Thank you for trusting in me.
Barcelona cast him aside, feeling that at 34-years-old, Suarez no longer possessed the qualities that would help them regain the title. How he has proved them wrong and it may end up costing Koeman his job.
"I am just delighted the way Atletico have appreciated me," an emotional Suarez said. "They have given me the chance to show I can still perform on this stage. Thank you for trusting in me."
Ultimately, though, Atletico's title triumph has been a true team effort. As Real Madrid relied heavily on Benzema this season and Barcelona continued to place most of the burden on Messi, Atletico have shared the responsibility.
Marcos Llorente scored 12 and assisted 12 and Correra contributed to 17 goals - nine scored, eight assisted - while Joao Felix and Yannick Carrasco also reached double figures across goals and assists.
For all of his individual brilliance for Barca, Suarez was always the ultimate team player and he has found a team, and coach, that have appreciated and utilised his skills.
"My work is to help the team and pay them back by scoring goals," Suarez said. "Atletico is a huge club and we have shown it this season. We have been the most regular performers and that is why we are champions."
First Person
Richard Flanagan
Chatto & Windus
Scorecard:
England 458 & 119/1 (51.0 ov)
South Africa 361
England lead by 216 runs with 9 wickets remaining
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 specs
Engine: 2.0-litre 4-cylturbo
Transmission: seven-speed DSG automatic
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Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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The specs
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Transmission: 8-speed dual-clutch auto
Fuel consumption: 11.12L/100km
Price: From Dh796,600
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KILLING OF QASSEM SULEIMANI
SPEC SHEET
Display: 6.8" edge quad-HD dynamic Amoled 2X, Infinity-O, 3088 x 1440, 500ppi, HDR10 , 120Hz
Processor: 4nm Snapdragon 8 Gen 1/Exynos 2200, 8-core
Memory: 8/12GB RAM
Storage: 128/256/512GB/1TB
Platform: Android 12
Main camera: quad 12MP ultra-wide f/2.2, 108MP wide f/1.8, 10MP telephoto f/4.9, 10MP telephoto 2.4; Space Zoom up to 100x, auto HDR, expert RAW
Video: 8K@24fps, 4K@60fps, full-HD@60fps, HD@30fps, super slo-mo@960fps
Front camera: 40MP f/2.2
Battery: 5000mAh, fast wireless charging 2.0 Wireless PowerShare
Connectivity: 5G, Wi-Fi, Bluetooth 5.2, NFC
I/O: USB-C
SIM: single nano, or nano and SIM, nano and nano, eSIM/nano and nano
Colours: burgundy, green, phantom black, phantom white, graphite, sky blue, red
Price: Dh4,699 for 128GB, Dh5,099 for 256GB, Dh5,499 for 512GB; 1TB unavailable in the UAE
Killing of Qassem Suleimani
Blackpink World Tour [Born Pink] In Cinemas
Starring: Rose, Jisoo, Jennie, Lisa
Directors: Min Geun, Oh Yoon-Dong
Rating: 3/5