Lionel Messi breaks another record as Barcelona crush Rayo to move top of La Liga

Barcelona moved to the top of La Liga for the first time since early November as Lionel Messi struck his 32nd hat-trick for the club in a 6-1 thrashing of 10-man Rayo Vallecano on Sunday.

Real Madrid’s 1-0 defeat at Athletic Bilbao on Saturday handed Barca the chance to overtake the European champions and Luis Suarez wasted no time in taking advantage as he slotted home his sixth goal in as many games.

Gerard Pique doubled the hosts’ advantage just after half-time before Messi added a third from the penalty spot at the second attempt thanks to a reprieve from the referee after his initial effort was saved by Cristian Alvarez and Tito had been sent-off for a second bookable offence.

There was no controversy over the Argentine’s final two goals, though, as he moved level with Cristiano Ronaldo on 30 league goals for the season.

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Both sides ended with 10 men when Dani Alves was shown a straight red card for bringing down Alberto Bueno inside the area and Bueno converted from the spot.

However, Barca had the final word when Suarez slammed home his second of the afternoon from Messi’s through ball.

Suarez has found his scoring touch in recent weeks after a slow start to life at the Camp Nou and was razor sharp in front of goal just six minutes in as he rolled his defender before flicking the ball past Alvarez with the outside of his right foot.

Rayo competed well during the first 45 minutes, but were nearly undone by a moment of genius when Messi lobbed Suarez’s lofted pass over the onrushing Alvarez only to see the ball float into the side-netting.

Luis Enrique’s men didn’t have to wait long to make the game safe after the break, though, as Jordi Alba’s header from Xavi’s corner came back off the post and Pique was on hand to force the ball over the line.

Rayo’s task became impossible seven minutes later when Suarez was pulled down by Tito inside the area and the defender was shown a second yellow card.

Messi’s yips from the penalty spot continued as, after missing five of his last 10 for club and country, Alvarez comfortably saved his first effort.

However, referee Jesus Gil Manzano ruled there had been encroachment by Rayo players and gave Messi a second opportunity which he didn’t pass up.

The four-time World Player of the Year was in the right place to slot home his second moments later after Alvarez had made a fine save to deny Suarez.

And Messi completed a 12-minute hat-trick with a lovely feint to leave Alvarez on the floor before rolling the ball into an empty net.

The action continued in the final quarter as Manzano levelled up the numbers by sending off Alves for a foul on Bueno inside the box nine minutes from time.

The former Real Madrid midfielder picked himself up to convert the penalty and extend his advantage as the top-scoring Spaniard in the league.

However, it was Suarez who rounded off the scoring in style in stoppage time when he latched on to Messi’s neat pass to round Alvarez and turn the ball home from a narrow angle.

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

The Brutalist

Director: Brady Corbet

Stars: Adrien Brody, Felicity Jones, Guy Pearce, Joe Alwyn

Rating: 3.5/5

Race card

5pm: Maiden (PA) Dh80,000 (Turf) 1,600m
5.30pm: Handicap (PA) Dh80,000 (T) 1,600m
6pm: Arabian Triple Crown Round-1 Listed (PA) Dh230,000 (T) 1,600m
6.30pm: Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 1,400m
7pm: Maiden (PA) Dh80,000 (T) 1,200m
7.30pm: Handicap (TB) Dh100,000 (T) 2,400m