It ranks as an underwhelming, unsuitable ending for one of the great warriors of his generation. Tuesday is officially Pablo Zabaleta’s last day in English football. He leaves West Ham without having played in four months, with their fate undecided and with the possibility his legacy will be tarnished by relegation.
And yet even in anti-climax, there is something honourable and something fitting. Zabaleta turned down a contract extension because he would not be fit to give his trademark 100 per cent.
It means his last game came at the ground where he has a lifetime season ticket. He was serenaded by the Manchester City fans who adored him at the Etihad Stadium in February. Three years at West Ham seem a postscript to a nine-season stay further north. Few adopted Mancunians come from 7,000 miles away but the ultra-committed Argentine became regarded as one of their own.
Micah Richards has a unique perspective on the career of one of the Premier League’s most popular imports. For years, he was Zabaleta’s rival for the right-back spot: ultimately it was a battle the Englishman lost.
In his earlier days, a big-match player was often used at left-back by Roberto Mancini, especially against elite opponents. It was testament to Zabaleta’s can-do mentality.
"There were a lot of games where I played right-back and he played left-back," Richards reflected. "I have always had respect for Zabaleta. At City, he came as a centre midfielder, a holding midfielder, he played a lot of games in midfield, then left-back, right-back, right wing, left wing, filling in for people."
But the person most affected by his refusal to accept defeat was the right-back Richards. “It was my place to lose really because ability-wise I believe I had more than him,” he said. “But he had a great rapport with the fans.
"No matter how he played, he would always give 100 per cent. Some players work their backsides off every single week but to fans it might not look like they are working but when you had Zabaleta on the pitch, you just knew you were going to war with him.
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Tottenham v West Ham ratings
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“I knew if he would get a head-start on me or if I got injured, it would be so hard to get back in the team because he was so consistent in the way he played. He was borderline impossible to dislodge because of the standards he set.”
So it proved. Richards was the regular for much of the 2011-12 title-winning campaign but was displaced for the final few weeks. Then, when he had an injury-hit campaign, Zabaleta deservedly won City’s Player of the Year award in 2012-13. A talismanic figure was a force of nature, forever defiant in a disappointing season.
Zabaleta joined City weeks before Sheikh Mansour’s 2008 takeover. As City upgraded their squad and expanded their ambitions, it was a question of who rose to the challenge. Zabaleta did.
“His attacking had improved because he was playing with better players,” Richards said. “With his defending, the timing of his challenges was spot on and he was a real leader, he would fill in for Vincent Kompany and he took his game to the next level. Every single week, he was seven or eight out of 10. After I got injured, I was never getting back into the team because he set the bar so high.”
The West Ham years have featured the same idiosyncratic brand of commitment, albeit with a gradual loss of pace, power and ultimately his place. But at his peak, Zabaleta was a buccaneering, indefatigable presence. As Richards recalled: “He became a Man City favourite and one of the best right-backs in the league.”
Mohammed bin Zayed Majlis
What is a black hole?
1. Black holes are objects whose gravity is so strong not even light can escape their pull
2. They can be created when massive stars collapse under their own weight
3. Large black holes can also be formed when smaller ones collide and merge
4. The biggest black holes lurk at the centre of many galaxies, including our own
5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed
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: 2018 Chevrolet Trailblazer
Price, base / as tested Dh99,000 / Dh132,000
Engine 3.6L V6
Transmission: Six-speed automatic
Power 275hp @ 6,000rpm
Torque 350Nm @ 3,700rpm
Fuel economy combined 12.2L / 100km
FIGHT CARD
Welterweight Mostafa Radi (PAL) v Tohir Zhuraev (TJK)
Catchweight 75kg Leandro Martins (BRA) v Anas Siraj Mounir (MAR)
Flyweight Corinne Laframboise (CAN) v Manon Fiorot (FRA)
Featherweight Ahmed Al Darmaki (UAE) v Bogdan Kirilenko (UZB)
Lightweight Izzedine Al Derabani (JOR) v Atabek Abdimitalipov (KYG)
Featherweight Yousef Al Housani (UAE) v Mohamed Arsharq Ali (SLA)
Catchweight 69kg Jung Han-gook (KOR) v Elias Boudegzdame (ALG)
Catchweight 71kg Usman Nurmagomedov (RUS) v Jerry Kvarnstrom (FIN)
Featherweight title Lee Do-gyeom (KOR) v Alexandru Chitoran (ROU)
Lightweight title Bruno Machado (BRA) v Mike Santiago (USA)
Winners
Best Men's Player of the Year: Kylian Mbappe (PSG)
Maradona Award for Best Goal Scorer of the Year: Robert Lewandowski (Bayern Munich)
TikTok Fans’ Player of the Year: Robert Lewandowski
Top Goal Scorer of All Time: Cristiano Ronaldo (Manchester United)
Best Women's Player of the Year: Alexia Putellas (Barcelona)
Best Men's Club of the Year: Chelsea
Best Women's Club of the Year: Barcelona
Best Defender of the Year: Leonardo Bonucci (Juventus/Italy)
Best Goalkeeper of the Year: Gianluigi Donnarumma (PSG/Italy)
Best Coach of the Year: Roberto Mancini (Italy)
Best National Team of the Year: Italy
Best Agent of the Year: Federico Pastorello
Best Sporting Director of the Year: Txiki Begiristain (Manchester City)
Player Career Award: Ronaldinho
Six tips to secure your smart home
Most smart home devices are controlled via the owner's smartphone. Therefore, if you are using public wi-fi on your phone, always use a VPN (virtual private network) that offers strong security features and anonymises your internet connection.
Keep your smart home devices’ software up-to-date. Device makers often send regular updates - follow them without fail as they could provide protection from a new security risk.
Use two-factor authentication so that in addition to a password, your identity is authenticated by a second sign-in step like a code sent to your mobile number.
Set up a separate guest network for acquaintances and visitors to ensure the privacy of your IoT devices’ network.
Change the default privacy and security settings of your IoT devices to take extra steps to secure yourself and your home.
Always give your router a unique name, replacing the one generated by the manufacturer, to ensure a hacker cannot ascertain its make or model number.
TWISTERS
Director: Lee Isaac Chung
Starring: Glen Powell, Daisy Edgar-Jones, Anthony Ramos
Rating: 2.5/5
Springtime in a Broken Mirror,
Mario Benedetti, Penguin Modern Classics
Tentative schedule of 2017/18 Ashes series
1st Test November 23-27, The Gabba, Brisbane
2nd Test December 2-6, Adelaide Oval, Adelaide
3rd Test Dcember 14-18, Waca, Perth
4th Test December 26-30, Melbourne Cricket Ground, Melbourne
5th Test January 4-8, Sydney Cricket Ground, Sydney
UAE currency: the story behind the money in your pockets