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."
KILLING OF QASSEM SULEIMANI
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Vaccine Progress in the Middle East
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Why it pays to compare
A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.
Route 1: bank transfer
The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.
Total cost: Dh567.25 - around 2.9 per cent of the total amount
Total received: €4,670.30
Route 2: online platform
The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.
Total cost: Dh74.10, around 0.4 per cent of the transaction
Total received: €4,756
The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.
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: Aston Martin DB11 V8 vs Ferrari GTC4Lusso T
Price, base: Dh840,000; Dh120,000
Engine: 4.0L V8 twin-turbo; 3.9L V8 turbo
Transmission: Eight-speed automatic; seven-speed automatic
Power: 509hp @ 6,000rpm; 601hp @ 7,500rpm
Torque: 695Nm @ 2,000rpm; 760Nm @ 3,000rpm
Fuel economy, combined: 9.9L / 100km; 11.6L / 100km
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What can you do?
Document everything immediately; including dates, times, locations and witnesses
Seek professional advice from a legal expert
You can report an incident to HR or an immediate supervisor
You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline
In criminal cases, you can contact the police for additional support
At a glance
Global events: Much of the UK’s economic woes were blamed on “increased global uncertainty”, which can be interpreted as the economic impact of the Ukraine war and the uncertainty over Donald Trump’s tariffs.
Growth forecasts: Cut for 2025 from 2 per cent to 1 per cent. The OBR watchdog also estimated inflation will average 3.2 per cent this year
Welfare: Universal credit health element cut by 50 per cent and frozen for new claimants, building on cuts to the disability and incapacity bill set out earlier this month
Spending cuts: Overall day-to day-spending across government cut by £6.1bn in 2029-30
Tax evasion: Steps to crack down on tax evasion to raise “£6.5bn per year” for the public purse
Defence: New high-tech weaponry, upgrading HM Naval Base in Portsmouth
Housing: Housebuilding to reach its highest in 40 years, with planning reforms helping generate an extra £3.4bn for public finances
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
The Kingfisher Secret
Anonymous, Penguin Books
Leading all-time NBA scorers
Kareem Abdul-Jabbar 38,387
Karl Malone 36,928
Kobe Bryant 33,643
Michael Jordan 32,292
LeBron James 31,425
Wilt Chamberlain 31,419
