Daniel Sturridge and Liverpool are fourth in the Premier League. Peter Byrne / AP
Daniel Sturridge and Liverpool are fourth in the Premier League. Peter Byrne / AP
Daniel Sturridge and Liverpool are fourth in the Premier League. Peter Byrne / AP
Daniel Sturridge and Liverpool are fourth in the Premier League. Peter Byrne / AP

Rodgers hails Sturridge, says he has ‘wonderful opportunity ... of being world-class’


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Liverpool manager Brendan Rodgers believes Daniel Sturridge can still take his game to another level as the title-chasing Reds face Aston Villa on Saturday.

Sturridge had been out since the end of November with an ankle problem but came off the bench to score one goal and set up another for Luis Suarez in Liverpool’s 5-3 win at Stoke last weekend.

Rodgers must now decide how to reintegrate the England striker into his starting line-up against Villa at Anfield.

Suarez has already scored 22 goals this season and in the absence of Sturridge, Brazilian Philippe Coutinho and England winger Raheem Sterling have impressed in the wide positions in a front three.

The only way to cram all four players into his team may see Rodgers switch from a flexible 4-3-3 to a 4-4-2 formation against Paul Lambert’s Villa.

Before his injury, Sturridge, who joined from Chelsea 12 months ago, had managed 10 goals in his 13 Premier League appearances this season.

Rodgers, whose fourth placed side are six points behind Premier League leaders Arsenal, was impressed by Sturridge’s sharpness on his return and he thinks the forward can make a major contribution in the second half of the season.

“My opinion on Daniel has only been reinforced through the time that I have worked with him,” Rodgers said.

“Overall I think he’s got a wonderful opportunity over the next couple of years of being world-class.

“He has every tool, he has every quality to be a world-class striker, similar to what Luis Suarez is.

“If we get him onto the field on a regular basis, if he gets a bit of luck and stays clear of injury, then he can be world-class for sure.

“This period out with injury has refreshed him mentally. He comes back in the second part of the season now in a real good moment.

“I think it really signified how hard he worked in his injury period when he came into the game at the weekend.

“He made an immediate impact, physically he looked very strong and mobile and fast in his reactions. That’s a great credit to him and how focused he’s been on getting back.”

The Reds are looking for a fourth straight victory to maintain their push for a Champions League spot and keep in touch with the leaders.

Mamadou Sakho and Joe Allen could be available after injuries, but Daniel Agger, Jon Flanagan and Jose Enrique remain on the sidelines.

Meanwhile, Aston Villa manager Lambert has confirmed he will draft Grant Holt straight into the squad for the trip to Anfield.

The Scot has signed the striker, who he managed while in charge at Norwich, on loan until the end of the campaign from Championship side Wigan.

“Holty will be in the squad, it was a no brainer bringing in him in,” Lambert said.

“He was fantastic at Norwich at three years and I’m sure the Norwich fans will hold in great esteem. He was such a great character.

“I know what I’m going to get. I think he will surprise a few people. I call him an old-fashioned number nine.

“You need characters. We have one or two already but the more you enhance it the better it becomes. If he can repeat what he did at Norwich he will be a handful.”

Villa defender Nathan Baker will not feature after suffering concussion in the 2-1 home defeat to Arsenal on Monday.

“Nathan is not feeling pretty good,” said Lambert. “He’s still groggy and still has a sore head. He won’t be available.”

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