George Boyd sees no reason against Burnley continuing their good run of form in tonight’s FA Cup third-round tie against Tottenham Hotspur.
Sean Dyche’s side will go into the third-round clash at Turf Moor on a high after fighting back to claim draws against Manchester City and Newcastle United in the past week, scoring five goals in the process.
Those two matches were preceded by narrow defeats against Liverpool and Tottenham and victory over Southampton, meaning Burnley have emerged from what appeared to be a daunting run of matches with belief very much intact.
Boyd, who scored against both City and Newcastle, has fond memories of the FA Cup having reached the final with Hull City 12 months ago.
Although survival in the top flight is clearly the team’s priority, Boyd sees the match as a great chance to post a victory over one of the Premier League’s big boys.
“These were a tough run of fixtures and nobody expected us to get anything probably but we’ve shown our character again,” Boyd said.
“We can go into our next run of games full of confidence now on the back of the last two results.
“It’s a great game and hopefully there’ll be a big crowd at Turf Moor to get behind us.
“The FA Cup still has that magic and I was lucky enough to get to the final last year with Hull City and that was a great occasion.”
After naming the same side for six straight games, Dyche will make changes.
His hand has been forced after both captain Jason Shackell and his replacement Kevin Long sustained injuries during the first half at St James’ Park.
Shackell’s calf problem is not thought to be serious but Monday is likely to come too soon while Burnley were still waiting to hear whether Long’s knee injury was as bad as first feared.
Dyche, meanwhile, was negotiating with Manchester United over whether on-loan defender Michael Keane, 21, would be available.
Keane’s loan is to end next weekend but Burnley could well seek an extension with their defensive resources stretched.
Even if Keane is permitted to play, Dyche could still need full-back Ben Mee to deputise in the middle of the defence, while midfielder Steven Reid would be another option.
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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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