• Chelsea's Olivier Giroud outside Cobham Training Centre. Reuters
    Chelsea's Olivier Giroud outside Cobham Training Centre. Reuters
  • Chelsea's English defender Reece James arrives at Chelsea's Cobham training facility in Stoke D'Abernon, southwest of London. AFP
    Chelsea's English defender Reece James arrives at Chelsea's Cobham training facility in Stoke D'Abernon, southwest of London. AFP
  • Chelsea's English midfielder Ruben Loftus-Cheek arrives at Chelsea's Cobham training facility. AFP
    Chelsea's English midfielder Ruben Loftus-Cheek arrives at Chelsea's Cobham training facility. AFP
  • Liverpool goalkeeper Alisson Becker gives a V-sign as he arrives for a training session to the Melwood training facility in Liverpool. EPA
    Liverpool goalkeeper Alisson Becker gives a V-sign as he arrives for a training session to the Melwood training facility in Liverpool. EPA
  • Liverpool's Dutch defender Virgil van Dijk arrives at Melwood. AFP
    Liverpool's Dutch defender Virgil van Dijk arrives at Melwood. AFP
  • A Liverpool fan is held up as he looks over a fence to watch training at Melwood. Reuters
    A Liverpool fan is held up as he looks over a fence to watch training at Melwood. Reuters
  • Liverpool's Jordan Henderson leaves training at Melwood. Reuters
    Liverpool's Jordan Henderson leaves training at Melwood. Reuters
  • Tottenham Hotspur's Serge Aurier leaves the Tottenham Hotspur training centre after training. Reuters
    Tottenham Hotspur's Serge Aurier leaves the Tottenham Hotspur training centre after training. Reuters
  • Chelsea Technical and Performance Advisor Petr Cech arrives at Cobham Training Centre. Reuters
    Chelsea Technical and Performance Advisor Petr Cech arrives at Cobham Training Centre. Reuters
  • A security guard wearing a face mask patrols at the entrance to the Tottenham training ground in north London. AFP
    A security guard wearing a face mask patrols at the entrance to the Tottenham training ground in north London. AFP
  • Tottenham Hotspur's Jan Vertonghen arrives for training at the Tottenham Hotspur training centre in north London. Reuters
    Tottenham Hotspur's Jan Vertonghen arrives for training at the Tottenham Hotspur training centre in north London. Reuters
  • Tottenham Hotspur's English midfielder Dele Alli arrives at the Tottenham training ground in north London. AFP
    Tottenham Hotspur's English midfielder Dele Alli arrives at the Tottenham training ground in north London. AFP
  • Arsenal manager Mikel Arteta arrives for training at the Arsenal Training Centre at London Colney. Reuters
    Arsenal manager Mikel Arteta arrives for training at the Arsenal Training Centre at London Colney. Reuters
  • A man exercises outside Arsenal's Emirates Stadium in north London. AFP
    A man exercises outside Arsenal's Emirates Stadium in north London. AFP
  • Arsenal's Sead Kolasinac arrives at the Arsenal Training Centre. Reuters
    Arsenal's Sead Kolasinac arrives at the Arsenal Training Centre. Reuters
  • Arsenal's Ainsley Maitland-Niles arrives at the English Premier League side's training complex at London Colney, near St Albans. EPA
    Arsenal's Ainsley Maitland-Niles arrives at the English Premier League side's training complex at London Colney, near St Albans. EPA

Watford confirm three cases, Burnley assistant positive as Premier League conducts coronavirus testing


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Six individuals connected to three unnamed Premier League clubs have tested positive for coronavirus as sides return to small group training amid the pandemic.

The Covid-19 tests were conducted on Sunday and Monday as part of the league's partnership with the Prenetics consortium, and are due to take place twice a week from now on. Forty tests will be carried out at each club in each session.

The league said in a statement: "The Premier League can today confirm that on Sunday 17 May and Monday 18 May, 748 players and club staff were tested for Covid-19. Of these, six have tested positive from three clubs.

"Players or club staff who have tested positive will now self-isolate for a period of seven days.

"The Premier League is providing this aggregated information for the purposes of competition integrity and transparency.

"No specific details as to clubs or individuals will be provided by the League and results will be made public in this way after each round of testing."

Watford later announced that three people, including one player had tested positive for the virus and all three would self-isolate for seven days in line with Premier League guidelines.

Burnley said that their assistant coach Ian Woan was among those to give a positive result after being tested on Sunday.

"In line with strict Premier League requirements and following a positive test, Ian will now self-isolate for a period of seven days, with a view to being tested again week commencing Monday, May 25," said Burnley's statement.

"Ian is asymptomatic and is currently safe and well at home. He will remain in close communication with club personnel regarding his re-engagement in training once he is clear of the virus."

The first step of a comeback to training involves small groups of up to five players working together, while practising social distancing, with sessions to last no more than 75 minutes for any one player.

The 20 top-flight clubs unanimously agreed the protocols for small group training to resume and will gather again on May 26 to discuss protocols for contact training.

June 12 has been mentioned as a resumption date, but the league's chief executive Richard Masters has said that was only ever to be treated as a "staging post".

Premier League clubs will be subjected to spot-checks to ensure they are complying with training protocols, while the league has also committed to making every positive Covid-19 test public knowledge.

The German Bundesliga became the first major European football league to restart after the coronavirus shutdown when it resumed without supporters at the games over the weekend.

UAE currency: the story behind the money in your pockets
Our legal consultant

Name: Hassan Mohsen Elhais

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

World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

Specs

Engine: 51.5kW electric motor

Range: 400km

Power: 134bhp

Torque: 175Nm

Price: From Dh98,800

Available: Now

Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

THE SPECS

Range Rover Sport Autobiography Dynamic

Engine: 5.0-litre supercharged V8

Transmission: six-speed manual

Power: 518bhp

Torque: 625Nm

Speed: 0-100kmh 5.3 seconds

Price: Dh633,435

On sale: now

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

ICC T20 Rankings

1. India - 270 ranking points

 

2. England - 265 points

 

3. Pakistan - 261 points

 

4. South Africa - 253 points

 

5. Australia - 251 points 

 

6. New Zealand - 250 points

 

7. West Indies - 240 points

 

8. Bangladesh - 233 points

 

9. Sri Lanka - 230 points

 

10. Afghanistan - 226 points

 
Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
10 tips for entry-level job seekers
  • Have an up-to-date, professional LinkedIn profile. If you don’t have a LinkedIn account, set one up today. Avoid poor-quality profile pictures with distracting backgrounds. Include a professional summary and begin to grow your network.
  • Keep track of the job trends in your sector through the news. Apply for job alerts at your dream organisations and the types of jobs you want – LinkedIn uses AI to share similar relevant jobs based on your selections.
  • Double check that you’ve highlighted relevant skills on your resume and LinkedIn profile.
  • For most entry-level jobs, your resume will first be filtered by an applicant tracking system for keywords. Look closely at the description of the job you are applying for and mirror the language as much as possible (while being honest and accurate about your skills and experience).
  • Keep your CV professional and in a simple format – make sure you tailor your cover letter and application to the company and role.
  • Go online and look for details on job specifications for your target position. Make a list of skills required and set yourself some learning goals to tick off all the necessary skills one by one.
  • Don’t be afraid to reach outside your immediate friends and family to other acquaintances and let them know you are looking for new opportunities.
  • Make sure you’ve set your LinkedIn profile to signal that you are “open to opportunities”. Also be sure to use LinkedIn to search for people who are still actively hiring by searching for those that have the headline “I’m hiring” or “We’re hiring” in their profile.
  • Prepare for online interviews using mock interview tools. Even before landing interviews, it can be useful to start practising.
  • Be professional and patient. Always be professional with whoever you are interacting with throughout your search process, this will be remembered. You need to be patient, dedicated and not give up on your search. Candidates need to make sure they are following up appropriately for roles they have applied.

Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz

If you go

The Flights

Emirates and Etihad fly direct to Johannesburg from Dubai and Abu Dhabi respectively. Economy return tickets cost from Dh2,650, including taxes.

The trip

Worldwide Motorhoming Holidays (worldwidemotorhomingholidays.co.uk) operates fly-drive motorhome holidays in eight destinations, including South Africa. Its 14-day Kruger and the Battlefields itinerary starts from Dh17,500, including campgrounds, excursions, unit hire and flights. Bobo Campers has a range of RVs for hire, including the 4-berth Discoverer 4 from Dh600 per day.

The specs

Engine: 4.0-litre V8 twin-turbocharged and three electric motors

Power: Combined output 920hp

Torque: 730Nm at 4,000-7,000rpm

Transmission: 8-speed dual-clutch automatic

Fuel consumption: 11.2L/100km

On sale: Now, deliveries expected later in 2025

Price: expected to start at Dh1,432,000

Key changes

Commission caps

For life insurance products with a savings component, Peter Hodgins of Clyde & Co said different caps apply to the saving and protection elements:

• For the saving component, a cap of 4.5 per cent of the annualised premium per year (which may not exceed 90 per cent of the annualised premium over the policy term). 

• On the protection component, there is a cap  of 10 per cent of the annualised premium per year (which may not exceed 160 per cent of the annualised premium over the policy term).

• Indemnity commission, the amount of commission that can be advanced to a product salesperson, can be 50 per cent of the annualised premium for the first year or 50 per cent of the total commissions on the policy calculated. 

• The remaining commission after deduction of the indemnity commission is paid equally over the premium payment term.

• For pure protection products, which only offer a life insurance component, the maximum commission will be 10 per cent of the annualised premium multiplied by the length of the policy in years.

Disclosure

Customers must now be provided with a full illustration of the product they are buying to ensure they understand the potential returns on savings products as well as the effects of any charges. There is also a “free-look” period of 30 days, where insurers must provide a full refund if the buyer wishes to cancel the policy.

“The illustration should provide for at least two scenarios to illustrate the performance of the product,” said Mr Hodgins. “All illustrations are required to be signed by the customer.”

Another illustration must outline surrender charges to ensure they understand the costs of exiting a fixed-term product early.

Illustrations must also be kept updatedand insurers must provide information on the top five investment funds available annually, including at least five years' performance data.

“This may be segregated based on the risk appetite of the customer (in which case, the top five funds for each segment must be provided),” said Mr Hodgins.

Product providers must also disclose the ratio of protection benefit to savings benefits. If a protection benefit ratio is less than 10 per cent "the product must carry a warning stating that it has limited or no protection benefit" Mr Hodgins added.