Where Liverpool expected, now they merely have to hope. Their fate is not in their own hands. They can accelerate back into the lead in the title race on Monday night, but in the knowledge that Manchester City's game in hand and superior goal difference gives them an advantage.
Two wins will not suffice for Liverpool, despite nonsensical suggestions that Newcastle could be thrashed 10-0 at Anfield to enable them to pass City.
Rather, they require Aston Villa or West Ham United to take points from Manuel Pellegrini’s team.
First, they face a defensively resolute team from the capital. If it sounds familiar, it is no surprise. Luis Suarez, Daniel Sturridge and company were stymied by one of England's best-drilled rearguards, Chelsea, last week. Now they encounter another, in Crystal Palace, at Selhurst Park.
It is one of the season’s peculiarities that Palace have conceded fewer goals than Liverpool. Indeed, since Tony Pulis took over in November, their defensive record is 50 per cent better than that of the prospective champions.
With lesser players, the same principles may be employed: a tight, compact back four, shielded by a deep-lying midfield where a central duo take the job description of anchormen seriously and never surface in the Liverpool half, while speedy wingers double up as auxiliary full-backs.
Liverpool’s task is to avert an action replay.
Brendan Rodgers, the Liverpool manager, said: “The crime is not losing the game, it’s looking and finding the solutions the next time.
“That’s something we’ve worked hard on and the players have responded brilliantly.”
That is Rodgers, forever looking to learn. He is part teacher, part student. The current lesson involves piercing a hole in a watertight defence.
“That’s the job for me this week – to help the players find the solutions in those types of games,” he said.
“What we’ve shown over the course of the season is that we can play in many different ways – possession or counter-attack our ability to score goals has been there.”
Liverpool have 96 to their name and suggestions they were found out when Chelsea won 2-0 at Anfield are exaggerated.
“It’s clear our methods this season have worked,” Rodgers said.
Nevertheless, they require an illustration of their improvement against an old adversary.
Liverpool never beat Pulis’s Stoke at the Britannia Stadium, although only one of those Liverpool teams challenged at the summit of the league. None had quite the same incentive either.
Title rivals are role models today. Palace were beaten by the individual ability of City’s Yaya Toure last week, while Liverpool’s defeat owed much to a talismanic midfielder, with Steven Gerrard’s slip leading to Demba Ba’s opening goal.
The captain has had a colossal impact this season and, until then, it had been beneficial. His contract expires next summer and, though he will soon be 34, Liverpool are understandably keen to extend it.
“It’s something we will address,” Rodgers said. “I believe Steven will play beyond 2015 and think that he’s going to be a key part of our squad.”
That squad will be bigger next season. “We need that injection of quality,” Rodgers said.
A small core have overachieved, securing their aim for the season – Uefa Champions League football – with games to spare and the lead in the title race.
Now they may end up as nearly men. Yet, until it was abruptly curtailed by Chelsea, their run of 11 successive wins brought superb entertainment.
Then came the deflationary defeat at Anfield. Yet a reunion with Palace proves how far both have come.
The title was not on the agenda when they met in October. Rodgers tended to talk about being “in the conversation” for a top-four place. Raheem Sterling started as a wing-back that day, the only league game he began before December. Now he is among the players of the season.
At Anfield that day Ian Holloway overloaded Palace with attackers. They were beaten before half-time. Liverpool would savour a repeat, but Pulis is rarely as generous.
sports@thenational.ae
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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
Disposing of non-recycleable masks
- Use your ‘black bag’ bin at home
- Do not put them in a recycling bin
- Take them home with you if there is no litter bin
- No need to bag the mask
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THE SPECS
BMW X7 xDrive 50i
Engine: 4.4-litre V8
Transmission: Eight-speed Steptronic transmission
Power: 462hp
Torque: 650Nm
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Engine: 5.6-litre V8
Transmission: seven-speed automatic
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Naga
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Terror attacks in Paris, November 13, 2015
- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany
- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people
- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed
- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest
- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France
The specs
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Results
5pm: Reem Island – Conditions (PA) Dh80,000 (Turf) 1,600m; Winner: Farasah, Antonio Fresu (jockey), Musabah Al Muhairi
5.30pm: Sir Baniyas Island – Maiden (PA) Dh80,000 (T) 1,400m; Winner: SSR Ghazwan, Antonio Fresu, Ibrahim Al Hadhrami
6pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 1,400m; Winner: Astral Del Sol, Sean Kirrane, Ibrahim Al Hadhrami
6.30pm: Al Maryah Island – Maiden (PA) Dh80,000 (T) 2,200m; Winner: Toumadher, Dane O’Neill, Jaber Bittar
7pm: Yas Island – Handicap (PA) Dh80,000 (T) 2,200m; Winner: AF Mukhrej, Tadhg O’Shea, Ernst Oertel
7.30pm: Saadiyat Island – Handicap (TB) Dh80,000 (T) 2,400m; Winner: Celestial Spheres, Gary Sanchez, Ismail Mohammed
UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
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
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
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