Ahead of the Premier League Boxing Day fixtures, The National's sports editor Thomas Woods provides his predictions for all 10 games. Here are his results for the season.
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Stoke 0 Manchester United 0
Why? Given Stoke’s recent form — five clean sheets in seven games — and United’s lack of shots on target, this is unlikely to be high scoring. Given the way this season has panned out, it wouldn’t be a massive surprise if United came away with a counter-attack win, but everything is pointing towards a draw.
Aston Villa 1 West Ham United 0
Why? Villa will see this is a massive chance to get three points. West Ham haven’t won in seven games and, although the home team have only one win all season, they have at least found their shooting boots in recent weeks.
Bournemouth 1 Crystal Palace 2
Why? Palace have one of the best away records in the league with only Leicester City and Arsenal having won more games on the road. Bournemouth are also in cracking form, with three wins on the bounce, so expect this to be an entertaining match. Palace’s superior fire power edges it.
Chelsea 1 Watford 0
Why? Was Chelsea’s major improvement last week down to Jose Mourinho leaving or the fact they were playing Sunderland? Watford will be a much tougher proposition, hard to break down and with two in-form strikers in Odion Ighalo and Troy Deeney. But Chelsea should edge this, probably with a goal from a set piece.
Liverpool 1 Leicester City 1
Why? Liverpool are back to being one of the most unpredictable sides in the league, especially since offering a lot of false hope by thrashing Manchester City 4-1 five games ago. Given the way Liverpool are defending, Leicester are likely to score and probably take a point.
Manchester City 3 Sunderland 0
Why? Even if Manuel Pellegrini rests players, Sunderland should be easy pickings for City’s talented squad. Their manager could probably leave Yaya Toure and Sergio Aguero on the bench and still triumph by a goal or two.
Swansea City 0 West Bromwich Albion 0
Why? The goals have really dried up for Swansea, with only Villa scoring fewer at home. Against a solid West Brom defence, another stalemate to go with last week’s 0-0 draw with West Ham is on the cards
Tottenham 1 Norwich City 0
Why? Spurs should win this game but they will be wary of Norwich’s performance at Old Trafford last week and the fact that Newcastle won on the last visit to White Hart Lane two weeks ago. If Spurs turn some of their draws into wins they can be title challengers. This is a chance to get the ball rolling.
Newcastle 1 Everton 1
Why? Newcastle will be kicking themselves that they didn’t beat Villa at home last week, especially after going 1-0 up. This is a much tougher game, Everton have already demonstrated their ability in away games on several occasions this season, but they are another team who draw too many — eight of their 17 matches.
Southampton 1 Arsenal 1
Why? This prediction goes against all the form books but it is more of a gut feeling that Southampton will produce to the level they were showing earlier in the season. A showcase game, a defence with a point to prove and visitors who are depleted by injuries (even if they do have probably the most strength in depth in the league).
UAE currency: the story behind the money in your pockets
Indoor cricket in a nutshell
Indoor Cricket World Cup - Sep 16-20, Insportz, Dubai
16 Indoor cricket matches are 16 overs per side
8 There are eight players per team
9 There have been nine Indoor Cricket World Cups for men. Australia have won every one.
5 Five runs are deducted from the score when a wickets falls
4 Batsmen bat in pairs, facing four overs per partnership
Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.
Zones
A Front net, behind the striker and wicketkeeper: 0 runs
B Side nets, between the striker and halfway down the pitch: 1 run
C Side nets between halfway and the bowlers end: 2 runs
D Back net: 4 runs on the bounce, 6 runs on the full
Results
2pm: Serve U – Maiden (TB) Dh60,000 (Dirt) 1,400m; Winner: Violent Justice, Pat Dobbs (jockey), Doug Watson (trainer)
2.30pm: Al Shafar Investment – Conditions (TB) Dh100,000 (D) 1,400m; Winner: Desert Wisdom, Bernardo Pinheiro, Ahmed Al Shemaili
3pm: Commercial Bank of Dubai – Handicap (TB) Dh68,000 (D) 1,200m; Winner: Fawaareq, Sam Hitchcott, Doug Watson
3.30pm: Shadwell – Rated Conditions (TB) Dh100,000 (D) 1,600m; Winner: Down On Da Bayou, Xavier Ziani, Salem bin Ghadayer
4pm: Dubai Real Estate Centre – Maiden (TB) Dh60,000 (D) 1,600m; Winner: Rakeez, Patrick Cosgrave, Bhupat Seemar
4.30pm: Al Redha Insurance Brokers – Handicap (TB) Dh78,000 (D) 1,800m; Winner: Capla Crusader, Bernardo Pinheiro, Rashed Bouresly
Russia's Muslim Heartlands
Dominic Rubin, Oxford
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
Sui Dhaaga: Made in India
Director: Sharat Katariya
Starring: Varun Dhawan, Anushka Sharma, Raghubir Yadav
3.5/5
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
Sukuk explained
Sukuk are Sharia-compliant financial certificates issued by governments, corporates and other entities. While as an asset class they resemble conventional bonds, there are some significant differences. As interest is prohibited under Sharia, sukuk must contain an underlying transaction, for example a leaseback agreement, and the income that is paid to investors is generated by the underlying asset. Investors must also be prepared to share in both the profits and losses of an enterprise. Nevertheless, sukuk are similar to conventional bonds in that they provide regular payments, and are considered less risky than equities. Most investors would not buy sukuk directly due to high minimum subscriptions, but invest via funds.
Dhadak 2
Director: Shazia Iqbal
Starring: Siddhant Chaturvedi, Triptii Dimri
Rating: 1/5
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The Travel Diaries of Albert Einstein The Far East, Palestine, and Spain, 1922 – 1923
Editor Ze’ev Rosenkranz
Princeton
