Here find summaries and fixtures for this round of Premier League matches. Stick with The National for more on the action
Sunday’s results
Everton 4-0 Manchester City
Everton: Lukaku (34'') Mirallas (47') Davies (79') Lookman (90'+4')
• Manchester City endured more misery on Merseyside by losing 4-0 at Everton in the Premier League on Sunday, leaving Pep Guardiola’s team out of the Champions League positions after the heaviest league defeat of the Spaniard’s coaching career.
Two weeks after a 1-0 loss at Liverpool, City was beaten across Stanley Park following goals by Romelu Lukaku, Kevin Mirallas, 18-year-old midfielder Tom Davies and 19-year-old debutant Ademola Lookman.
City has now lost three of its last four matches away, with the latest setback for Guardiola coming at the hands of a team managed by his former Barcelona teammate, Ronald Koeman. The team had dropped out of the top four — into fifth place — following wins for Tottenham and Arsenal on Saturday, and is now 10 points behind first-placed Chelsea.
Lukaku side-footed home a square ball from Mirallas to put Everton ahead in the 34th, with the move sparked by Davies intercepting Gael Clichy’s ball forward from left back.
* Associated Press
Manchester United 1-1 Liverpool
United: Ibrahimovic (84')
Liverpool: Milner (27' PEN)
• Richard Jolly: Depleted Liverpool must be encouraged
• Zlatan Ibrahimovic came to Manchester United’s rescue as his late header salvaged a 1-1 draw against bitter rivals Liverpool on Sunday.
Jurgen Klopp’s side silenced Old Trafford when James Milner converted a 27th minute penalty awarded for Paul Pogba’s needless handball.
But, not for the first time, Ibrahimovic was United’s saviour as the Swedish forward struck from close-range in the 84th minute for his 19th goal this season.
* Agence France-Presse
Saturday’s results
Leicester City 0-3 Chelsea
Chelsea: Alonso (6', 51'), Pedro (71')
• Marcos Alonso proved an unexpected replacement for the absent Diego Costa as Chelsea won 3-0 at Leicester City on Saturday to consolidate their position atop the Premier League table.
Costa, Chelsea’s top scorer, was missing after reportedly rowing with coaching staff about his fitness, but Spanish wingback Alonso’s double helped Antonio Conte’s side go seven points clear.
Tottenham Hotspur climbed into second place after Harry Kane claimed a hat-trick in a 4-0 stroll against West Bromwich Albion, with Arsenal moving up to third after winning by the same scoreline at Swansea City.
Chelsea’s 13-game winning run had been halted by a 2-0 defeat at Spurs on their previous league outing and preparations for the trip to Leicester were rocked by the Costa controversy.
Speaking before the game, Conte would only say that Costa, who is reportedly the subject of an eye-watering offer from China, had been unable to train due to “pain in his back”.
But the Brazil-born Spain international’s absence was quickly forgotten as Eden Hazard teed up Alonso to sweep Chelsea ahead in the sixth minute at the King Power Stadium.
Alonso struck six minutes into the second half as well, with a deflected shot, before Pedro Rodriguez headed in after Willian had been denied by Kasper Schmeichel.
It was Leicester’s 10th defeat of the campaign and kept the champions in 15th place, five points above the relegation zone.
* Agence France-Presse
Tottenham 4-0 West Brom
Tottenham: Harry Kane (12', 77', 82') McAuley 26' (OG)
More: Greg Lea on the overwhelming Harry Kane performance
• Tottenham Hotspur strengthened their push for the Premier League title with a 4-0 stroll over West Bromwich Albion on a special Saturday for their hat-trick hero Kane.
Kane, who became a father for the first time last Sunday, celebrated with a treble — and it could have been more — as Spurs coasted to a surprisingly easy win, their seventh straight victory in all competitions, to move into second in the table.
Kane’s crisply-finished goal after 12 minutes was the prelude to total Spurs domination and he came close to adding to his tally several times in the first half, with the excellent Ben Foster tipping one shot against the post.
Gareth McAuley, on an ill-fated 200th West Brom appearance, inadvertently deflected Christian Eriksen’s 26th minute shot past Foster and Kane struck with two sharp volleys in the last 15 minutes, the hat-trick goal coming from a lovely Dele Alli assist, to take his season’s tally to 15 in all competitions.
* Reuters
Swansea City 0-4 Arsenal
Arsenal: Giroud (37') Cork (54') Naughton (67' OG) Sanchez (73')
• Summary to come
West Ham 3-0 Crystal Palace
West Ham: Feghouli (68') Carroll (79') Lanzini (86')
• Olivier Giroud and Alexis Sanchez were both on target as Arsenal ran out 4-0 winners over beleaguered Swansea City in the Premier League on Saturday, sending their hosts to the bottom of the table.
Giroud, making a rare league start, put Arsenal ahead in the 37th minute when he stabbed home from close range after Mesut Ozil’s header deflected into his path.
Second-half own goals from Jack Cork and Kyle Naughton, both coming via deflections from shots by Alex Iwobi, put the game out of Swansea’s reach before Alexis Sanchez volleyed home in the 73rd minute to wrap up the win.
The victory lifted Arsenal provisionally into third place on goal difference above Liverpool, who play Manchester United at Old Trafford on Sunday.
* Reuters
Watford 0-0 Middlesbrough
• Watford fans paid an emotional tribute to Graham Taylor after the death of their former manager, but their team couldn’t match that fitting send-off in a dour 0-0 draw with Middlesbrough on Saturday.
Taylor passed away on Thursday at the age of 72 after suffering a suspected heart attack and the club where he made his name did him proud with moving tributes before the Premier League clash at Vicarage Road.
Fans gathered outside the stadium to lay flowers, many in the club’s yellow and red colours, alongside shirts, scarfs and other mementos in memory of the man who gave them so many unforgettable moments during his 15 years in charge.
A previously unglamorous club languishing in the fourth tier when Taylor arrived from Lincoln in 1977, Watford were utterly transformed as he led them to the top-flight in just five years.
It was a remarkable ride that produced Watford’s only FA Cup final appearance in 1984, the club’s first foray onto the European stage and an unlikely alliance with flamboyant pop star and Hornets owner Elton John.
* Agence France-Presse
Sunderland 1-3 Stoke City
Sunderland: Defoe (40')
Stoke: Arnautovic (15', 22') Crouch (34')
• Stoke City stunned Sunderland with a brilliant three-goal burst in 20 first-half minutes to win 3-1 at the Stadium of Light, despite a brave second-half fightback from the struggling Wearsiders.
Marko Arnautovic opened the scoring for Stoke in the 15th minute, rifling the ball home at the second attempt from a tight angle, and he added a second seven minutes later before Peter Crouch scored a towering header 11 minutes before halftime.
Jermaine Defoe slotted home Donald Love’s long ball five minutes before the break to reduce the deficit but, despite a spirited second-half display by David Moyes’ side, Sunderland could not conjure any more goals.
Sunderland, who travel to West Bromwich Albion next Saturday, slip to second from bottom of the table on 15 points while Stoke, who host Manchester United, climb to ninth on 27.
* Reuters
Burnley 1-0 Southampton
Burnley: Barton (78')
More: Richard Jolly on Joey Barton and Burnley
• Joey Barton marked his return to Burnley by scoring a 78th-minute winner from a free kick as the Clarets maintained their tremendous home form at Turf Moor with a 1-0 win over Southampton on Saturday.
The midfielder, who had left Burnley after helping them win promotion to the top-flight and endured a torrid time at Scottish club Rangers, struck his kick low and, after a deflection, keeper Fraser Forster was left no chance.
Dusan Tadic had come closest to putting the visitors ahead in the first half of a dull contest but after Barton’s goal, Southampton roared back in the last 10 minutes with Burnley left indebted to goalkeeper Tom Heaton for three late stops.
After Heaton had kept out both Jay Rodriguez and Josh Sims with a spectacular double save, Burnley managed to eke out their eighth home win of the season to leapfrog Southampton in mid-table.
* Reuters
Hull City 3-1 Bournemouth
Hull: Hernandez (32', 50') Mings (62' OG)
Bournemouth: Stanislas (3' PEN)
• Hull City secured their first Premier League win since November as Abel Hernandez scored twice in a rousing 3-1 home victory over Bournemouth on Saturday that lifted the Tigers off the foot of the table.
Hull moved up to 18th, level on 16 points with Crystal Palace above them, after fighting back from a dismal start when Junior Stanislas thumped Bournemouth ahead from the penalty spot after three minutes.
The lead lasted until the 31st minute when Hernandez, playing his first league game since November, timed his leap perfectly at the far post to head home Andrew Robertson’s cross.
Having been outclassed in the early stages, Hull turned the match on its head in the second half, with Hernandez drilling them ahead left-footed and a Tyrone Mings own goal sealing the victory.
* Reuters
Sunday fixtures (All times UAE)
* Agencies
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What is blockchain?
Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.
The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.
Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.
However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.
Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.
The Lowdown
Kesari
Rating: 2.5/5 stars
Produced by: Dharma Productions, Azure Entertainment
Directed by: Anubhav Singh
Cast: Akshay Kumar, Parineeti Chopra
GULF MEN'S LEAGUE
Pool A Dubai Hurricanes, Bahrain, Dubai Exiles, Dubai Tigers 2
Pool B Abu Dhabi Harlequins, Jebel Ali Dragons, Dubai Knights Eagles, Dubai Tigers
Opening fixtures
Thursday, December 5
6.40pm, Pitch 8, Abu Dhabi Harlequins v Dubai Knights Eagles
7pm, Pitch 2, Jebel Ali Dragons v Dubai Tigers
7pm, Pitch 4, Dubai Hurricanes v Dubai Exiles
7pm, Pitch 5, Bahrain v Dubai Eagles 2
Recent winners
2018 Dubai Hurricanes
2017 Dubai Exiles
2016 Abu Dhabi Harlequins
2015 Abu Dhabi Harlequins
2014 Abu Dhabi Harlequins
BORDERLANDS
Starring: Cate Blanchett, Kevin Hart, Jamie Lee Curtis
Director: Eli Roth
Rating: 0/5
TRAP
Starring: Josh Hartnett, Saleka Shyamalan, Ariel Donaghue
Director: M Night Shyamalan
Rating: 3/5
What it means to be a conservationist
Who is Enric Sala?
Enric Sala is an expert on marine conservation and is currently the National Geographic Society's Explorer-in-Residence. His love of the sea started with his childhood in Spain, inspired by the example of the legendary diver Jacques Cousteau. He has been a university professor of Oceanography in the US, as well as working at the Spanish National Council for Scientific Research and is a member of the World Economic Forum’s Global Future Council on Biodiversity and the Bio-Economy. He has dedicated his life to protecting life in the oceans. Enric describes himself as a flexitarian who only eats meat occasionally.
What is biodiversity?
According to the United Nations Environment Programme, all life on earth – including in its forests and oceans – forms a “rich tapestry of interconnecting and interdependent forces”. Biodiversity on earth today is the product of four billion years of evolution and consists of many millions of distinct biological species. The term ‘biodiversity’ is relatively new, popularised since the 1980s and coinciding with an understanding of the growing threats to the natural world including habitat loss, pollution and climate change. The loss of biodiversity itself is dangerous because it contributes to clean, consistent water flows, food security, protection from floods and storms and a stable climate. The natural world can be an ally in combating global climate change but to do so it must be protected. Nations are working to achieve this, including setting targets to be reached by 2020 for the protection of the natural state of 17 per cent of the land and 10 per cent of the oceans. However, these are well short of what is needed, according to experts, with half the land needed to be in a natural state to help avert disaster.
Veere di Wedding
Dir: Shashanka Ghosh
Starring: Kareena Kapoo-Khan, Sonam Kapoor, Swara Bhaskar and Shikha Talsania
Verdict: 4 Stars
SERIE A FIXTURES
Saturday (All UAE kick-off times)
Cagliari v AC Milan (6pm)
Lazio v Napoli (9pm)
Inter Milan v Atalanta (11.45pm)
Sunday
Udinese v Sassuolo (3.30pm)
Sampdoria v Brescia (6pm)
Fiorentina v SPAL (6pm)
Torino v Bologna (6pm)
Verona v Genoa (9pm)
Roma V Juventus (11.45pm)
Parma v Lecce (11.45pm)
'Moonshot'
Director: Chris Winterbauer
Stars: Lana Condor and Cole Sprouse
Rating: 3/5
The Transfiguration
Director: Michael O’Shea
Starring: Eric Ruffin, Chloe Levine
Three stars
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
THE DEALS
Hamilton $60m x 2 = $120m
Vettel $45m x 2 = $90m
Ricciardo $35m x 2 = $70m
Verstappen $55m x 3 = $165m
Leclerc $20m x 2 = $40m
TOTAL $485m
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
UAE v IRELAND
All matches start at 10am, and will be played in Abu Dhabi
1st ODI, Friday, January 8
2nd ODI, Sunday, January 10
3rd ODI, Tuesday, January 12
4th ODI, Thursday, January 14
Company: Instabug
Founded: 2013
Based: Egypt, Cairo
Sector: IT
Employees: 100
Stage: Series A
Investors: Flat6Labs, Accel, Y Combinator and angel investors
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
LEAGUE CUP QUARTER-FINAL DRAW
Stoke City v Tottenham
Brentford v Newcastle United
Arsenal v Manchester City
Everton v Manchester United
All ties are to be played the week commencing December 21.
MATCH INFO
Chelsea 0
Liverpool 2 (Mane 50', 54')
Red card: Andreas Christensen (Chelsea)
Man of the match: Sadio Mane (Liverpool)
The Little Things
Directed by: John Lee Hancock
Starring: Denzel Washington, Rami Malek, Jared Leto
Four stars
ONCE UPON A TIME IN GAZA
Starring: Nader Abd Alhay, Majd Eid, Ramzi Maqdisi
Directors: Tarzan and Arab Nasser
Rating: 4.5/5
