Newcastle United manager Steve Bruce. PA
Newcastle United manager Steve Bruce. PA
Newcastle United manager Steve Bruce. PA
Newcastle United manager Steve Bruce. PA

Newcastle manager Steve Bruce says two players 'not well at all' after contracting coronavirus


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Newcastle United manager Steve Bruce said on Tuesday two of his players are "not well at all" after contracting the coronavirus.

The Magpies' Premier League match against Aston Villa on December 4 was postponed and the club's training ground was closed for more than a week after an outbreak of the illness among Bruce's squad.

Defender Federico Fernandez was one of a number of players infected, but he is in contention to face Leeds United on Wednesday after his latest negative test.

Bruce refused to reveal the identities of the players still dealing with the virus, but admitted he is concerned about their health, as well as two members of his backroom staff who also remain ill.

"One of the players who had coronavirus is back – that's Fernandez," Bruce said on Tuesday.

"He's tested negative and I can say that because he himself revealed that he's had the virus. But he's OK now.

"Players and staff have had three negative tests in the past six days so it does look as if we've overcome it. But we've got two players in particular who are not well at all and two members of staff who are still poorly.

"We're relieved that nobody else has got it but we're also concerned about the members of staff and two players who it's having a bad effect on.

"If you ever underestimated this thing then don't, because you're talking about elite professionals here and the way it got a hold of everybody was quite scary stuff.

"For everybody out there, for goodness' sake stay safe. I know it's Christmas but after what we've just witnessed then you've got to be careful."

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'Ghostbusters: From Beyond'

Director: Jason Reitman

Starring: Paul Rudd, Carrie Coon, Finn Wolfhard, Mckenna Grace

Rating: 2/5

Queen

Nicki Minaj

(Young Money/Cash Money)

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