• TUESDAY: Chelsea v Norwich City (Kick-off 11.15pm UAE): After his team's brutal 3-0 defeat at Sheffield United on Saturday, Chelsea manager Frank Lampard admitted the Blades "were better than us physically, in the mind and with the ball" and called it “one of our worst” performances of the season. Facing a team already relegated at home in your next game might just be what the doctor ordered to reboot Chelsea's top-four ambitions. Norwich are poised to lose an eighth consecutive league game for the first time in their history and have not beaten Chelsea in 26 years. Prediction: Chelsea 3 Norwich 0. PA
    TUESDAY: Chelsea v Norwich City (Kick-off 11.15pm UAE): After his team's brutal 3-0 defeat at Sheffield United on Saturday, Chelsea manager Frank Lampard admitted the Blades "were better than us physically, in the mind and with the ball" and called it “one of our worst” performances of the season. Facing a team already relegated at home in your next game might just be what the doctor ordered to reboot Chelsea's top-four ambitions. Norwich are poised to lose an eighth consecutive league game for the first time in their history and have not beaten Chelsea in 26 years. Prediction: Chelsea 3 Norwich 0. PA
  • WEDNESDAY: Burnley v Wolves (9pm): Wolves brushed aside a woeful Everton 3-0 on Sunday that ended a run of two successive defeats and revived their Champions League hopes. Key man Raul Jimenez scored from the spot at Molineux to make it 19 goals this season, while Diogo Jota grabbed his 13th. Burnley, though, are in good form - unbeaten in five games and fresh from earning a point at champions Liverpool. Prediction: Wolves 1 Burnley 0. Reuters
    WEDNESDAY: Burnley v Wolves (9pm): Wolves brushed aside a woeful Everton 3-0 on Sunday that ended a run of two successive defeats and revived their Champions League hopes. Key man Raul Jimenez scored from the spot at Molineux to make it 19 goals this season, while Diogo Jota grabbed his 13th. Burnley, though, are in good form - unbeaten in five games and fresh from earning a point at champions Liverpool. Prediction: Wolves 1 Burnley 0. Reuters
  • Manchester City v Bournemouth (9pm): It has been a pleasing few days for Manchester City. They followed up their 5-0 battering of Newcastle by inflicting the same scoreline on Brighton down on the south coast and then on Monday it was announced by the Court of Arbitration for Sport that the club had won their appeal to overturn a Champions League ban. Bournemouth, meanwhile, stunned Champions League-chasing Leicester on Sunday by running out shock 4-1 victors to lift their hopes of avoiding the drop. But facing a fired-up City smashing in goals left, right and centre, is a sure fire way to be dragged back down to earth with a thud. Prediction: Manchester City 4 Bournemouth 0. PA
    Manchester City v Bournemouth (9pm): It has been a pleasing few days for Manchester City. They followed up their 5-0 battering of Newcastle by inflicting the same scoreline on Brighton down on the south coast and then on Monday it was announced by the Court of Arbitration for Sport that the club had won their appeal to overturn a Champions League ban. Bournemouth, meanwhile, stunned Champions League-chasing Leicester on Sunday by running out shock 4-1 victors to lift their hopes of avoiding the drop. But facing a fired-up City smashing in goals left, right and centre, is a sure fire way to be dragged back down to earth with a thud. Prediction: Manchester City 4 Bournemouth 0. PA
  • Newcastle United v Tottenham Hotspur (9pm): Spurs showed they still have plenty of fight left in them in the battle for a Euro spot next season after coming from behind to beat local rivals Arsenal 2-1 on Sunday. Goals from Son Heung-min and Toby Alderweireld earned Jose Mourinho's side a vital three points on the back of some poor performances of late. Newcastle's fine run since the restart has come to crashing to a halt after they followed up their 5-0 thrashing at Manchester City by throwing away a one-goal lead to lose at Watford. The Magpies, though, will be looking to continue Mourinho's St James' Park hoodoo - the Portuguese has yet to win in seven league games there. Prediction: Newcastle 2 Tottenham 1. Reuters
    Newcastle United v Tottenham Hotspur (9pm): Spurs showed they still have plenty of fight left in them in the battle for a Euro spot next season after coming from behind to beat local rivals Arsenal 2-1 on Sunday. Goals from Son Heung-min and Toby Alderweireld earned Jose Mourinho's side a vital three points on the back of some poor performances of late. Newcastle's fine run since the restart has come to crashing to a halt after they followed up their 5-0 thrashing at Manchester City by throwing away a one-goal lead to lose at Watford. The Magpies, though, will be looking to continue Mourinho's St James' Park hoodoo - the Portuguese has yet to win in seven league games there. Prediction: Newcastle 2 Tottenham 1. Reuters
  • Arsenal v Liverpool (11.15pm): While both of these teams come into the game on the back of disappointing results, it is Arsenal who suffered the bigger blow. Liverpool, with the league crown safely in their possession, were held to a surprise home draw with Burnley that ended their hopes of finishing the season with a 100 per cent record at Anfield. The Gunners, meanwhile, fell to a devastating late defeat to North London rivals Spurs that severely dented their hopes of European football next season. Prediction: Arsenal 2 Liverpool 3. EPA
    Arsenal v Liverpool (11.15pm): While both of these teams come into the game on the back of disappointing results, it is Arsenal who suffered the bigger blow. Liverpool, with the league crown safely in their possession, were held to a surprise home draw with Burnley that ended their hopes of finishing the season with a 100 per cent record at Anfield. The Gunners, meanwhile, fell to a devastating late defeat to North London rivals Spurs that severely dented their hopes of European football next season. Prediction: Arsenal 2 Liverpool 3. EPA
  • THURSDAY: Everton v Aston Villa (9pm): What a chance for Aston Villa to further boost their survival hopes. Dean Smith's men secured a first league win since January 21 by beating Crystal Palace on Sunday, when Trezeguet scored both their goals. They now face an Everton side whose attitude and performance was called "unacceptable" by manager Carlo Ancelotti after their 3-0 capitulation at Wolves. Prediction: Everton 1 Aston Villa 2.
    THURSDAY: Everton v Aston Villa (9pm): What a chance for Aston Villa to further boost their survival hopes. Dean Smith's men secured a first league win since January 21 by beating Crystal Palace on Sunday, when Trezeguet scored both their goals. They now face an Everton side whose attitude and performance was called "unacceptable" by manager Carlo Ancelotti after their 3-0 capitulation at Wolves. Prediction: Everton 1 Aston Villa 2.
  • Leicester City v Sheffield United (9pm): Real contrasting fortunes in their previous outings for these two clubs. Leicester were beating Bournemouth 1-0 until a crazy two minutes that saw them concede two goals and have a man sent-off, before they capitulated to a 4-1 defeat. No such problems for the Blades as they completed an impressive 3-0 demolition job on top-four chasing Chelsea to keep alive their own European dreams. Prediction: Leicester 1 Sheffield United 1. AP
    Leicester City v Sheffield United (9pm): Real contrasting fortunes in their previous outings for these two clubs. Leicester were beating Bournemouth 1-0 until a crazy two minutes that saw them concede two goals and have a man sent-off, before they capitulated to a 4-1 defeat. No such problems for the Blades as they completed an impressive 3-0 demolition job on top-four chasing Chelsea to keep alive their own European dreams. Prediction: Leicester 1 Sheffield United 1. AP
  • Crystal Palace v Manchester United (11.15pm): The end of the season just cannot come soon enough for hapless Palace. Their top-flight status might have been safely secured but five defeats in a row - scoring twice and conceding 13 - is a miserable run by anyone's standards. Free-scoring Manchester United will be licking their lips at the prospect of taking down the wounded Eagles, although the Red Devils were clearly frustrated after missing out on three points at home to Southampton on Monday. Prediction: Crystal Palace 1 Manchester United 3. PA
    Crystal Palace v Manchester United (11.15pm): The end of the season just cannot come soon enough for hapless Palace. Their top-flight status might have been safely secured but five defeats in a row - scoring twice and conceding 13 - is a miserable run by anyone's standards. Free-scoring Manchester United will be licking their lips at the prospect of taking down the wounded Eagles, although the Red Devils were clearly frustrated after missing out on three points at home to Southampton on Monday. Prediction: Crystal Palace 1 Manchester United 3. PA
  • Southampton v Brighton (11.15pm): After facing champions Liverpool then second-placed Manchester City in successive matches - and losing 8-1 on aggregate in the process - Brighton will be relieved to be taking on someone further down the Premier League pecking order. Graham Potter's side could do with another victory just to make sure they are not dragged back into the relegation mire. Southampton, though, were impressive against Manchester United on Monday and deserved their late equaliser. Southampton 2 Brighton 1. EPA
    Southampton v Brighton (11.15pm): After facing champions Liverpool then second-placed Manchester City in successive matches - and losing 8-1 on aggregate in the process - Brighton will be relieved to be taking on someone further down the Premier League pecking order. Graham Potter's side could do with another victory just to make sure they are not dragged back into the relegation mire. Southampton, though, were impressive against Manchester United on Monday and deserved their late equaliser. Southampton 2 Brighton 1. EPA
  • THURSDAY: West Ham United v Watford (11pm): What a relegation humdinger this is. Both teams, who are hovering on the edge of the drop zone, secured vital victories in their last matches. West Ham made light work of bottom club Norwich as Michail Antonio scored all the goals in a 4-0 battering, while two Troy Deeney penalties earned the Hornets victory over Newcastle. Both teams are desperate for a win but you get the feeling they will have to settle for a point each. Prediction: West Ham 2 Watford 2. AFP
    THURSDAY: West Ham United v Watford (11pm): What a relegation humdinger this is. Both teams, who are hovering on the edge of the drop zone, secured vital victories in their last matches. West Ham made light work of bottom club Norwich as Michail Antonio scored all the goals in a 4-0 battering, while two Troy Deeney penalties earned the Hornets victory over Newcastle. Both teams are desperate for a win but you get the feeling they will have to settle for a point each. Prediction: West Ham 2 Watford 2. AFP

Premier League predictions: Chelsea tighten grip on top four as Manchester City maintain goal glut


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  • Arabic

Another packed out midweek schedule in the Premier League as the extended season finally approaches the final few games.

Chelsea kick-off the latest round of fixtures with a home match against relegated Norwich City on Tuesday.

Wednesday night sees Burnley and Wolves hoping to maintain their dreams of European football next season, while Manchester City host a Bournemouth team desperate for points in their battle to beat the drop.

Newcastle play host to Tottenham and Arsenal face champions Liverpool in the game of the day.

On Thursday, it is Everton against Aston Villa, Leicester City versus Sheffield United, Crystal Palace's clash with Manchester United, while Southampton face Brighton.

West Ham's relegation clash with Watford completes the action on Friday.

To see our predictions for the latest round of games, look through the photo gallery above and click on the arrows or swipe to look at the next image.

The specs

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Power: 400hp

Torque: 475Nm

Transmission: 9-speed automatic

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JAPANESE GRAND PRIX INFO

Schedule (All times UAE)
First practice: Friday, 5-6.30am
Second practice: Friday, 9-10.30am
Third practice: Saturday, 7-8am
Qualifying: Saturday, 10-11am
Race: Sunday, 9am-midday 

Race venue: Suzuka International Racing Course
Circuit Length: 5.807km
Number of Laps: 53
Watch live: beIN Sports HD

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

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

What vitamins do we know are beneficial for living in the UAE

Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.

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%3Cp%3EEncourage%20innovation%20in%20the%20metaverse%20field%20and%20boost%20economic%20contribution%3C%2Fp%3E%0A%3Cp%3EDevelop%20outstanding%20talents%20through%20education%20and%20training%3C%2Fp%3E%0A%3Cp%3EDevelop%20applications%20and%20the%20way%20they%20are%20used%20in%20Dubai's%20government%20institutions%3C%2Fp%3E%0A%3Cp%3EAdopt%2C%20expand%20and%20promote%20secure%20platforms%20globally%3C%2Fp%3E%0A%3Cp%3EDevelop%20the%20infrastructure%20and%20regulations%3C%2Fp%3E%0A
Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

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The Sky Is Pink

Director: Shonali Bose

Cast: Priyanka Chopra Jonas, Farhan Akhtar, Zaira Wasim, Rohit Saraf

Three stars

Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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Dunki
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MATCH INFO

Qalandars 112-4 (10 ovs)

Banton 53 no

Northern Warriors 46 all out (9 ovs)

Kumara 3-10, Garton 3-10, Jordan 2-2, Prasanna 2-7

Qalandars win by six wickets

Match info:

Portugal 1
Ronaldo (4')

Morocco 0