To begin with the biggest cliche of the lot, football is a game of two halves. Pretty literal but there is something about the 90 minutes being split in two, the 15-minutes of recovering and waiting, that affects teams in different ways, providing significant momentum swings.
You will hear television commentators say things such as: "Mick McCarthy will be happy to get his side to half time at 0-0" or talking about Sir Alex Ferguson's "hairdryer treatment" for the way he vents his anger at his players during the break. Tired old sayings, but rooted in reality.
This is how one team would be in the Champions League places if games finished at half time this season, but are actually stuck in a relegation battle. Last week we had tangible evidence of the problem of leading a game too early. Some teams can cope with it and some cannot. And West Ham United are in the latter category.
They went into half time last week at Wigan Athletic 2-0 up and, with rivals Birmingham City losing, in a superb position to give themselves a chance of escaping relegation.
Three quarters of an hour later and they had capitulated, shipping three goals, turning three points into none and confirming their relegation with a game to go.
West Ham have thrown away 22 points from winning positions, nine from half time. That is the difference between relegation and safety. But Blackburn Rovers are the worst half-time offenders, they would be fourth if they had held on to all their points. But they have conceded 70 per cent of their goals in the second half of games, and have not turned a single defeat into a win.
The other extreme are West Bromwich Albion and Chelsea, who both earned 14 points that they did not have after 45 minutes. Otherwise West Brom would be bottom.
On Sunday, two of the worst offenders go head to head, with the winner guaranteed to be safe. Wolverhampton Wanderers, who have thrown away nine points from half time and 21 in total, take on Blackburn, whose hideous record is mentioned above.
With Rovers conceding the bulk of their goals in the second half and Wolves letting in 30 per cent of theirs in the last 15 minutes, chances are the half-time score will not hint at the final scoreline.
Most points after half time
West Bromwich Albion 14
Chelsea 14
Stoke City 13
Tottenham Hotspur 11
Fulham 7
Most points lost in second half of matches
Blackburn Rovers 18
Wolverhampton Wanderers 9
West Ham United 9
Everton 9
Home is where the heart is for Man Utd
A statistic to back up what everyone already knew. Manchester United won the title on their home record this season.
Away from Old Trafford, United earned just 25 of their 77 points. Every other team in the top five won more games on the road than they did. Even Blackpool, third from bottom, have won the same amount of away games (five) as United have.
To back this up, United have the worst away record of any Premier League winning team, since the first division was rebranded for the 1992/93 season.
They averaged just 1.32 points per game away from home, putting them below Arsenal's champions of 1997/98, who had 1.62.
Their five wins is by far the worst, with Arsenal (1997/98) and United's treble-winning team of 1998/99 nearest, on eight away wins.
The best away record ever? That would be Chelsea in 2004/05, Jose Mourinho's first season as manager, in which they dropped just nine points.
And this is the Mourinho who went nine years, 151 games and four clubs without losing at home in various leagues. It is no surprise that his Chelsea side were the Special Ones.
THE DETAILS
Kaala
Dir: Pa. Ranjith
Starring: Rajinikanth, Huma Qureshi, Easwari Rao, Nana Patekar
Rating: 1.5/5
Results
%3Cp%3EStage%204%3A%0D%3Cbr%3E1.%20Juan%20Sebastian%20Molano%20(COL)%20Team%20UAE%20Emirates%20%E2%80%93%203hrs%2050min%2001sec%0D%3Cbr%3E2.%20Olav%20Kooij%20(NED)%20Jumbo-Visma%20%E2%80%93%20ST%0D%3Cbr%3E3.%20Sam%20Welsford%20(AUS)%20Team%20DSM)%20%E2%80%93%20ST%0D%3Cbr%3EGeneral%20Classification%3A%0D%3Cbr%3E1.%20Remco%20Evenepoel%20(BEL)%20Soudal%20Quick-Step%0D%3Cbr%3E2.%20Lucas%20Plapp%20(AUS)%20Ineos%20Grenaders%20%E2%80%93%207%E2%80%B3%0D%3Cbr%3E3.%20Pello%20Bilbao%20(ESP)%20Bahrain%20Victorious%20%E2%80%93%2011%E2%80%B3%3C%2Fp%3E%0A
Dhadak
Director: Shashank Khaitan
Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana
Stars: 3
Bert van Marwijk factfile
Born: May 19 1952
Place of birth: Deventer, Netherlands
Playing position: Midfielder
Teams managed:
1998-2000 Fortuna Sittard
2000-2004 Feyenoord
2004-2006 Borussia Dortmund
2007-2008 Feyenoord
2008-2012 Netherlands
2013-2014 Hamburg
2015-2017 Saudi Arabia
2018 Australia
Major honours (manager):
2001/02 Uefa Cup, Feyenoord
2007/08 KNVB Cup, Feyenoord
World Cup runner-up, Netherlands
Greatest Royal Rumble results
John Cena pinned Triple H in a singles match
Cedric Alexander retained the WWE Cruiserweight title against Kalisto
Matt Hardy and Bray Wyatt win the Raw Tag Team titles against Cesaro and Sheamus
Jeff Hardy retained the United States title against Jinder Mahal
Bludgeon Brothers retain the SmackDown Tag Team titles against the Usos
Seth Rollins retains the Intercontinental title against The Miz, Finn Balor and Samoa Joe
AJ Styles remains WWE World Heavyweight champion after he and Shinsuke Nakamura are both counted out
The Undertaker beats Rusev in a casket match
Brock Lesnar retains the WWE Universal title against Roman Reigns in a steel cage match
Braun Strowman won the 50-man Royal Rumble by eliminating Big Cass last
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
Company profile
Company name: Dharma
Date started: 2018
Founders: Charaf El Mansouri, Nisma Benani, Leah Howe
Based: Abu Dhabi
Sector: TravelTech
Funding stage: Pre-series A
Investors: Convivialite Ventures, BY Partners, Shorooq Partners, L& Ventures, Flat6Labs
Your rights as an employee
The government has taken an increasingly tough line against companies that fail to pay employees on time. Three years ago, the Cabinet passed a decree allowing the government to halt the granting of work permits to companies with wage backlogs.
The new measures passed by the Cabinet in 2016 were an update to the Wage Protection System, which is in place to track whether a company pays its employees on time or not.
If wages are 10 days late, the new measures kick in and the company is alerted it is in breach of labour rules. If wages remain unpaid for a total of 16 days, the authorities can cancel work permits, effectively shutting off operations. Fines of up to Dh5,000 per unpaid employee follow after 60 days.
Despite those measures, late payments remain an issue, particularly in the construction sector. Smaller contractors, such as electrical, plumbing and fit-out businesses, often blame the bigger companies that hire them for wages being late.
The authorities have urged employees to report their companies at the labour ministry or Tawafuq service centres — there are 15 in Abu Dhabi.
The specs: 2019 Haval H6
Price, base: Dh69,900
Engine: 2.0-litre turbocharged four-cylinder
Transmission: Seven-speed automatic
Power: 197hp @ 5,500rpm
Torque: 315Nm @ 2,000rpm
Fuel economy, combined: 7.0L / 100km
Ordinary Virtues: Moral Order in a Divided World by Michael Ignatieff
Harvard University Press
