It’s a storyline with echoes: a brilliant Argentinian, the heart and soul of his club, drops a bombshell. His relationship with the management has deteriorated so far, he says, he feels he must leave. It seems unimaginable. For other clubs, he looks like a wonderful opportunity.
No, this is not the tale of Lionel Messi and Barcelona, which is an ongoing story of rancour with the boardroom and, at this stage, a temporary truce, with the player still dazzling on the pitch. This story is of a rift that led to one of the more significant moves of a quiet January transfer window – Papu Gomez's transfer from Atalanta to Sevilla.
Gomez, 32, is not Messi. Indeed, were it not for Messi owning Argentina’s number 10 jersey for the best part of 15 years, Papu might have won more than his mere five international caps.
On his day, the impish Papu is one of the game’s genuinely magical playmakers. Since 2014 he has been inspiring Atalanta, driving the Italian club’s rise from lower-half-of-the-table Serie A to breath-of-fresh-air in Europe.
He wore the captain’s armband as Atalanta came within minutes of a semi-final in the Champions League last August, in their first ever adventure in the competition.
But as they wrapped up the group phase of their second Champions League campaign, back in December, a schism emerged, with skipper Papu – he is usually known by his nickname – on one side, and head coach Gian Piero Gasperini on the other.
There were tactical disagreements. They developed into angry confrontations. Papu saw an exit as the only solution. He is not Messi, but, like Messi, he had high status at his club, and felt it had been diminished.
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Barcelona ratings v Real Betis
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There were several suitors, but Sevilla, masters of recruitment, know a gift when they see one in the market and how to persuade a footballer to join them.
They had snapped up 32-year-old Ivan Rakitic, in the previous transfer window when Barcelona wanted the Croatian off their wage-bill; top scorer Youssef En-Nesyri came in the window before that.
The club’s series of Europa League titles are the yield of their agility in the marketplace. Buying Papu looks outstanding business: they paid Atalanta an initial €6m.
Fortune has smiled on him in Spain already. He made his Liga debut at the weekend, in an ill-tempered 3-0 win over Getafe and thanks to a deflection, scored his first Sevilla goal.
He had come on for Lucas Ocampos, injured and now absent for some weeks. Papu now looks forward to a run in the starting XI, and, by the end of the match on Wednesday, perhaps the glimpse of a major trophy. Sevilla host Messi’s Barcelona in the first leg of the Copa del Rey semi-final.
Messi also came off the bench at the weekend, and, in a storyline told hundreds of times, he inspired Barcelona back from the brink. He had been left out of head coach Ronald Koeman’s starting line-up with the imminent Cup semi-final in mind.
His absence simply reminded how indispensable is Barca’s captain, record-breaker and restless superhero. Messi came on with Betis 1-0 up. Two minutes later, he equalised. Nine minutes after that, a uniquely visionary Messi through-ball put Barcelona ahead. Via a stumble, they won 3-2.
It kept Barcelona in second, now with one defeat from their last 16 matches across competitions. Sevilla are fourth, with a single loss in 17. Whoever progresses over the two legs of the Cup – they meet in Catalonia on March 3 – will likely go into the final, against Athletic Bilbao or Levante, as favourites.
It is a priority competition for Koeman. “The quickest route to a trophy is a Cup,” said Koeman, who feels acutely that a trophy is needed at Barcelona after no silverware last season those clear signals from Messi, who asked to quit last summer, that the club’s symptoms of decline are pushing him towards the exit when his contract expires in June.
The Lost Letters of William Woolf
Helen Cullen, Graydon House
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
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants
Our legal advisor
Ahmad El Sayed is Senior Associate at Charles Russell Speechlys, a law firm headquartered in London with offices in the UK, Europe, the Middle East and Hong Kong.
Experience: Commercial litigator who has assisted clients with overseas judgments before UAE courts. His specialties are cases related to banking, real estate, shareholder disputes, company liquidations and criminal matters as well as employment related litigation.
Education: Sagesse University, Beirut, Lebanon, in 2005.
Biog:
Age: 34
Favourite superhero: Batman
Favourite sport: anything extreme
Favourite person: Muhammad Ali
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%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EJames%20Gunn%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Chris%20Pratt%2C%20Zoe%20Saldana%2C%20Dave%20Bautista%2C%20Vin%20Diesel%2C%20Bradley%20Cooper%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
FINAL LEADERBOARD
1. Jordan Spieth (USA) 65 69 65 69 - 12-under-par
2. Matt Kuchar (USA) 65 71 66 69 - 9-under
3. Li Haotong (CHN) 69 73 69 63 - 6-under
T4. Rory McIlroy (NIR) 71 68 69 67 - 5-under
T4. Rafael Cabrera-Bello (ESP) 67 73 67 68 - 5-under
T6. Marc Leishman (AUS) 69 76 66 65 - 4-under
T6. Matthew Southgate (ENG) 72 72 67 65 - 4-under
T6. Brooks Koepka (USA) 65 72 68 71 - 4-under
T6. Branden Grace (RSA) 70 74 62 70 - 4-under
T6. Alexander Noren (SWE) 68 72 69 67 - 4-under
THE SPECS
2020 Toyota Corolla Hybrid LE
Engine: 1.8 litre combined with 16-volt electric motors
Transmission: Automatic with manual shifting mode
Power: 121hp
Torque: 142Nm
Price: Dh95,900
Florence and the Machine – High as Hope
Three stars
Company profile
Name: Steppi
Founders: Joe Franklin and Milos Savic
Launched: February 2020
Size: 10,000 users by the end of July and a goal of 200,000 users by the end of the year
Employees: Five
Based: Jumeirah Lakes Towers, Dubai
Financing stage: Two seed rounds – the first sourced from angel investors and the founders' personal savings
Second round raised Dh720,000 from silent investors in June this year
Volvo ES90 Specs
Engine: Electric single motor (96kW), twin motor (106kW) and twin motor performance (106kW)
Power: 333hp, 449hp, 680hp
Torque: 480Nm, 670Nm, 870Nm
On sale: Later in 2025 or early 2026, depending on region
Price: Exact regional pricing TBA