Luis Garcia’s controversial goal for Liverpool against Chelsea turns 15 today, a defining moment in the 2005 Uefa Champions League semi-final that sent the Anfield club into that famous final, and ultimately European glory, against AC Milan.
It also sparked the long-running rivalry between Jose Mourinho and Rafa Benitez. To mark its May 3 anniversary, here some other “ghost goals” from football’s history - some that were awarded, some not.
England v West Germany, 1966
Arguably the most famous of all, there are still question marks regarding whether Geoff Hurst's second goal in the 1966 World Cup final crossed the line. With the game at Wembley level at 2-2 in extra-time, Hurst collected a cross from Alan Ball and crashed his effort onto the underside of the bar.
Linesman Tofiq Bahramov indicated the ball had crossed the line and referee Gottfried Dienst dutifully awarded the goal - though to this day it remains unclear from footage if it should’ve been allowed. It gave England the lead, with Hurst completing his hat-trick soon after. The hosts had their first – on thus far only – World Cup trophy.
Manchester United v Tottenham Hotspur, 2004
Seeking a rare Premier League win at Old Trafford, Spurs went oh so close in 2004 – in fact, they should have had the three points. With the game drifting to a 0-0 draw, visiting midfielder Pedro Mendes spotted United goalkeeper Roy Carroll off his line and tried an audacious shot from close to the halfway line.
A back-pedalling Carroll was in position to catch the ball, but inexplicably let it slip through his hands and it landed a couple of yards over the line before the Northern Irishman scooped it away in a panic.
The match officials, understandably nowhere near level with the goalline, were fooled by Carroll's poker-face reaction. The goal didn’t stand, and Spurs’ Old Trafford wait continued.
Watford v Reading, 2008
One of the most bizarre goals ever awarded placed fresh-faced referee Stuart Attwell, 25, at the heart of the controversy. Immediately, it lifted a game in the Championship – English football’s second tier – to garnering headlines around the world. Reading’s Stephen Hunt had whipped in a 13th-minute corner that struck Watford defender John Eustace and bounced well wide of the goal.
It was so far wide, in fact, that visiting striker Noel Hunt had stretched to keep the ball in play and a scramble ensued. Afterwards, linesman Nigel Bannister called Atwell over and, duped by an optical illusion, insisted the ball had gone into the net when it deflected off Eustace.
So an own goal was awarded. There was carnage at Vicarage Road as Watford protested the decision, with manager Aidy Boothroyd sent to the stands. No doubt aggrieved by the injustice, Watford responded brilliantly to take the lead, but the game eventually finished 2-2.
England v Germany, 2010
Call it some sort of revenge for 1966, if you like. This time, England were on the other end of a wildly contentious decision, although this one was nowhere near as marginal. In the last-16 encounter against Germany at the 2010 World Cup in South Africa, Fabio Capello's men were trailing 2-1 when, on the stroke of half-time, Frank Lampard's shot from the edge of the area hit the crossbar and bounced over the line by some way.
However, to England’s dismay, the linesman wasn’t up with play and, with the referee unsighted, no goal was awarded. Replays confirmed the ball had clearly crossed the line. England never recovered, and went on to lose 4-1 to one of their greatest rivals.
Hoffenheim v Bayer Leverkusen, 2013
Only the most bizarre set of circumstances gifted Stefan Kiessling a goal for Leverkusen in a 2013 Bundesliga encounter. With the visitors leading 1-0 at Hoffenheim, Kiessling jumped highest from a corner and sent his header what appeared to be into the net to give his side a 2-0 advantage.
On first viewing it looked a routine goal, beating the goalkeeper at the near post. However, replays showed the ball had actually hit the side-netting, with Kiessling even holding his head in disappointment at his effort narrowly missing the target.
Instead, the header had found its route into the goal by squeezing through a hole in the net. To his credit, Kiessling tried telling the referee that it did not go in. But the goal stood and Leverkusen went on to win 2-1.
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: 3.0-litre 6-cyl turbo
Power: 435hp at 5,900rpm
Torque: 520Nm at 1,800-5,500rpm
Transmission: 9-speed auto
Price: from Dh498,542
On sale: now
How do Sim card scams work?
Sim swap frauds are a form of identity theft.
They involve criminals conning mobile phone operators into issuing them with replacement Sim cards by claiming to be the victim, often pretending their phone has been lost or stolen in order to secure a new Sim.
They use the victim's personal details - obtained through criminal methods - to convince such companies of their identity.
The criminal can then access any online service that requires security codes to be sent to a user's mobile phone, such as banking services.
if you go
The flights
Etihad and Emirates fly direct from the UAE to Seoul from Dh3,775 return, including taxes
The package
Ski Safari offers a seven-night ski package to Korea, including five nights at the Dragon Valley Hotel in Yongpyong and two nights at Seoul CenterMark hotel, from £720 (Dh3,488) per person, including transfers, based on two travelling in January
The info
Visit www.gokorea.co.uk
Zayed Sustainability Prize
How the bonus system works
The two riders are among several riders in the UAE to receive the top payment of £10,000 under the Thank You Fund of £16 million (Dh80m), which was announced in conjunction with Deliveroo's £8 billion (Dh40bn) stock market listing earlier this year.
The £10,000 (Dh50,000) payment is made to those riders who have completed the highest number of orders in each market.
There are also riders who will receive payments of £1,000 (Dh5,000) and £500 (Dh2,500).
All riders who have worked with Deliveroo for at least one year and completed 2,000 orders will receive £200 (Dh1,000), the company said when it announced the scheme.
The specs: 2018 Renault Koleos
Price, base: From Dh77,900
Engine: 2.5L, in-line four-cylinder
Transmission: Continuously variable transmission
Power: 170hp @ 6,000rpm
Torque: 233Nm @ 4,000rpm
Fuel economy, combined: 8.3L / 100km
Emergency
Director: Kangana Ranaut
Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry
Rating: 2/5
Company%20profile
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All about the Sevens
Cape Town Sevens on Saturday and Sunday: Pools A – South Africa, Kenya, France, Russia; B – New Zealand, Australia, Spain, United States; C – England, Scotland, Argentina, Uganda; D – Fiji, Samoa, Canada, Wales
HSBC World Sevens Series standing after first leg in Dubai 1 South Africa; 2 New Zealand; 3 England; 4 Fiji; 5 Australia; 6 Samoa; 7 Kenya; 8 Scotland; 9 France; 10 Spain; 11 Argentina; 12 Canada; 13 Wales; 14 Uganda; 15 United States; 16 Russia
Tailors and retailers miss out on back-to-school rush
Tailors and retailers across the city said it was an ominous start to what is usually a busy season for sales.
With many parents opting to continue home learning for their children, the usual rush to buy school uniforms was muted this year.
“So far we have taken about 70 to 80 orders for items like shirts and trousers,” said Vikram Attrai, manager at Stallion Bespoke Tailors in Dubai.
“Last year in the same period we had about 200 orders and lots of demand.
“We custom fit uniform pieces and use materials such as cotton, wool and cashmere.
“Depending on size, a white shirt with logo is priced at about Dh100 to Dh150 and shorts, trousers, skirts and dresses cost between Dh150 to Dh250 a piece.”
A spokesman for Threads, a uniform shop based in Times Square Centre Dubai, said customer footfall had slowed down dramatically over the past few months.
“Now parents have the option to keep children doing online learning they don’t need uniforms so it has quietened down.”
TO ALL THE BOYS: ALWAYS AND FOREVER
Directed by: Michael Fimognari
Starring: Lana Condor and Noah Centineo
Two stars
COMPANY%20PROFILE
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