Real Madrid rain on Messi's parade in wet and wild El Clasico

Real Madrid climbed to the top of La Liga on Saturday after Karim Benzema's flicked finish helped them claim a thrilling 2-1 victory over Barcelona in a wild Clasico at Valdebebas.

Benzema's superb piece of skill and a deflected Toni Kroos free-kick put Madrid in charge and while Oscar Mingueza pulled one back for Barca, they fell to defeat in what could be Lionel Messi's final appearance in this fixture.

Victory means Real Madrid go level on points with Atletico, with the top three now separated by a single point.

Atletico, without the injured Luis Suarez, face Real Betis on Sunday.

But Real Madrid now own the better head-to-head against both of their rivals while Barcelona and Atletico still have to play each other at Camp Nou in the run-in.

With Atletico stumbling and both Barca and Real Madrid hitting their stride, this game looked set to define, if not the title, then who would become favourites to be crowned champions in May.

... we have eight games left and we will fight to the end

The result was a riveting contest at a rain-soaked Alfredo di Stefano stadium - certainly one of the most exciting Clasicos in years - that saw both teams squander numerous chances, several efforts come back off the woodwork and Casemiro sent off in extra time.

With the last play of the game, Barcelona substitute Ilaix Moriba rattled Real Madrid's crossbar.

"We're still in it," said Barca coach Ronald Koeman.

"We've lost a game against a team who is also fighting for the league but we have eight games left and we will fight to the end."

Casemiro's red card had also given Messi a free-kick and the chance for a dramatic equaliser but instead the Argentinian made it seven games now without a goal against Real Madrid, with many wondering if his 45th Clasico will be his last.

Messi might yet turn the tide in the eight games still remaining but there is no doubt Madrid are in the groove after backing up beating Liverpool 3-1 on Tuesday with another crucial victory.

They can finish the job in the Champions League at Anfield next week although Zinedine Zidane admitted afterwards his players are "physically at their limit".

"It was a difficult game, the first half was ours, but we suffered in the second," said Zidane. "We deserved the victory, because we had a lot of chances to score the third."

A breathless first half began with chances for both sides as Marc-Andre ter Stegen's sloppy clearance almost gave Benzema a clear run at goal before Messi slipped in Jordi Alba but the cross was intercepted by Thibaut Courtois.

Real Madrid's opener came after a superb counter-attack from Barcelona, Messi going down too easily on the edge of the area, with Madrid pouring forward on the break.

Fede Valverde powered through midfield and fed wide to Lucas Vazquez, whose cross was expertly flicked inside the near post by Benzema.

The goal shook Barca, who were unable to restrain the speed of Madrid and particularly Vinicius Junior on the break.

Vinicius was brought down by Ronald Araujo on the edge of the area and Kroos' free-kick cannoned off the back off Sergino Dest and in, evading the efforts of Alba to head away on the line.

Valverde and Messi both struck the post before half-time, Valverde after another scintillating Madrid counter-attack and Messi from a corner, with Courtois beaten.

Koeman brought Antoine Griezmann on for Dest but as the rain poured down, Madrid poured forward. Kroos and Benzema both could have scored a third and they were punished for failing to capitalise.

Griezmann jumped over Alba's cross and as the ball skidded through, Mingueza did well to shin it into the net.

Araujo deflected Vinicius' cross onto his own post and Alba was denied by Courtois. Again, Madrid tore away, again they missed the chance, Vinicius running onto Luka Modric's pass but opting not to shoot, allowing Araujo to clear.

With 20 minutes left, Zidane took off Benzema, Vinicius and Kroos.

Referee Gil Manzano had to replace his equipment because of the rain. Messi changed his shirt for a dry one.

Barcelona wanted a late penalty when Ferland Mendy clipped Martin Braithwaite with his arm but the appeal was optimistic.

Casemiro was sent off in the 90th minute for a late challenge on Mingueza, that gave Messi a free-kick on the edge of the area but Courtois saved.

With Ter Stegen up and almost the last kick of the game, Ilaix rattled the crossbar but Madrid survived.

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

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