Liverpool's England trio of Joe Cole, top, Steven Gerrard, centre, and Glen Johnson are put through their paces during a pre-season training workout.
Liverpool's England trio of Joe Cole, top, Steven Gerrard, centre, and Glen Johnson are put through their paces during a pre-season training workout.
Liverpool's England trio of Joe Cole, top, Steven Gerrard, centre, and Glen Johnson are put through their paces during a pre-season training workout.
Liverpool's England trio of Joe Cole, top, Steven Gerrard, centre, and Glen Johnson are put through their paces during a pre-season training workout.

Hodgson hopes to conquer


Richard Jolly
  • English
  • Arabic

Everything has to start somewhere but, with the notable exception of Alexander the Great's extraordinary exploits, few seem to begin in Macedonia. Roy Hodgson's Liverpool career is an anomaly, therefore, commencing in earnest in the former Yugoslavia. His first competitive game is the Europa League qualifier against Rabotnicki in the Philip II Arena. While named after the aforementioned Alexander's father, Philip of Macedon, it represents an inauspicious venue for a club that has conquered continents.

That tonight's first leg was switched from Anfield because of fixture congestion in Skopje next week is an indication of how the mighty have fallen; that Liverpool, technically, are only in the competition because Portsmouth's finances prohibited participation in Europe is another. As Juventus, other former European champions, take on Shamrock Rovers from Ireland, it is a stage of the season that provides an early opportunity for embarrassment. And, on the field, Hodgson's has not been a stunning start. His first fixture, a friendly against the Saudi side Al Hilal, was abandoned because of a waterlogged pitch. The other two, against Grasshopper Zurich and Kaiserslautern, ended in a stalemate and a 1-0 reverse respectively. Pre-season has not provided a goal, let alone a win, before the first meaningful match.

Their significance is limited, however: due to the World Cup, Hodgson has fielded glorified reserve teams. More encouragement is being derived from the decisions of Steven Gerrard and Fernando Torres to stay and the signing of Joe Cole. Even Javier Mascherano's wish to leave is hardly an indictment of the new manager. The Argentine's wanderlust has long been an open secret. Not that any of that distinguished quartet will feature tonight. The most prominent names in the squad are those of Daniel Agger and Martin Skrtel, neither of whom has figured in pre-season to date.

Sotirios Kyrgiakos and Milan Jovanovic have and they complete a quartet of World Cup players. Jovanovic, whose signing from Standard Liege was secured by Rafa Benitez, debuted rather anonymously in the first half against Kaiserslautern. Macedonia should also witness what tends to be described as "a rare appearance by Alberto Aquilani". Anfield's expensive enigma actually scored in the last match Liverpool found the net, April's Europa League semi-final against Atletico Madrid. More typically, he missed the defeat to Kaiserslautern with a knee injury.

However, from Diego Cavalieri in goal to David Ngog in attack, the stand-ins are charged with averting Liverpool's earliest ever European exit. It is, however, a swift return to the competition that helped Hodgson earn a chance at Anfield. He took Fulham to last season's Europa League final, the culmination of another campaign that began in July. This year already promises a test of endurance as well as one of adaptability.

With Fabio Aurelio gone and Emiliano Insua in talks with Fiorentina, Liverpool lack a left-back. Agger, who finished last season on the flank, is an option for Hodgson. In pre-season, the reserve right-back Stephen Darby has been deputising on the left. Instead, with a greatly weakened side in a distant country against a little-known team, Hodgson begins his reign in earnest. It is not the start too many Liverpool managers would envisage, but it is a start nonetheless. sports@thenational.ae

Replace Mascherano Javier Mascherano's eagerness to leave Anfield was confirmed this week. Finding a similarly combative, energetic and influential midfielder to replace the Argentine, above, is no simple task and should occupy much of the Liverpool manager's budget. If available, Lassana Diarra, of Real Madrid, could be the man. Get a left-back Fabio Aurelio has gone, Emiliano Insua is set to follow; Liverpool soon won't have a specialist left-back. The versatile Luke Young should prove a useful squad player but finding a specialist - Carlos Salcido, say, or Maynor Figueroa - is essential. Reduce the reliance on Torres The news that Fernando Torres is staying at Anfield is a welcome boost. Paradoxically, however, Hodgson must make the Spaniard less important by finding an alternative in attack so his injury-enforced absences become less costly to the club. Rebuild morale A black cloud has seemed to hang over the Merseysiders for the past year, with pessimism affecting everyone from players and staff to supporters. The cause is Tom Hicks and George Gillett, who remain in situ, but Hodgson has to restore an air of optimism. Start well Quite simply, there is no better endorsement of a manager's credentials. Many are quietly pleased about the choice of Hodgson and Liverpool fans historically support their managers to the hilt. But results offer the right sort of validation.

How to vote

Canadians living in the UAE can register to vote online and be added to the International Register of Electors.

They'll then be sent a special ballot voting kit by mail either to their address, the Consulate General of Canada to the UAE in Dubai or The Embassy of Canada in Abu Dhabi

Registered voters mark the ballot with their choice and must send it back by 6pm Eastern time on October 21 (2am next Friday) 

How to avoid crypto fraud
  • Use unique usernames and passwords while enabling multi-factor authentication.
  • Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
  • Avoid suspicious social media ads promoting fraudulent schemes.
  • Only invest in crypto projects that you fully understand.
  • Critically assess whether a project’s promises or returns seem too good to be true.
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Greatest of All Time
Starring: Vijay, Sneha, Prashanth, Prabhu Deva, Mohan
Director: Venkat Prabhu
Rating: 2/5
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

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

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The biog

Name: Dhabia Khalifa AlQubaisi

Age: 23

How she spends spare time: Playing with cats at the clinic and feeding them

Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need

Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman

Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs 

Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing