Fernando Torres, Liverpool's Spanish forward, shows his frustration during the third-round tie at Reading earlier this month.
Fernando Torres, Liverpool's Spanish forward, shows his frustration during the third-round tie at Reading earlier this month.
Fernando Torres, Liverpool's Spanish forward, shows his frustration during the third-round tie at Reading earlier this month.
Fernando Torres, Liverpool's Spanish forward, shows his frustration during the third-round tie at Reading earlier this month.

Liverpool seek some respite in cup


Richard Jolly
  • English
  • Arabic

There have been occasions this season when the regulars at Anfield could have been forgiven for craving a distraction from events on the pitch. Not this week. Without taking the field, the club's reputation has been tarnished further. First came the postponement of Sunday's game against Tottenham, which would have occurred on a day when snow was thawing in north-west England.

Then the resignation of Tom Hicks Jnr from the board of both the club and its parent company, Kop Holdings, followed after he sent an abusive email to a supporter. Quiet competence and a respect for the fan base used to be two features of Liverpool. Not any more, it appears. Neither incident exactly enhanced the club's credibility. That task instead falls to its footballers. Weather permitting, they face Reading tonight with ample incentive to win. Along with the Europa League, the FA Cup presents a chance to end a four-season wait for silverware. The draw enhances that opportunity.

Win tonight and Liverpool host a managerless Burnley side already vanquished 4-0 at Anfield earlier this season. Moreover, Manchester United are already out, Arsenal face a tough tie at Stoke and both Chelsea and Manchester City have potentially awkward away games at Championship clubs in the fourth round. Lower-league opposition bring perils, as Liverpool know only too well. Four have eliminated them in the past decade, two in Rafa Benitez's reign. The most recent were Barnsley in 2008 and Brian Howard, scorer of their injury-time winner in front of the Kop, returns to Anfield in the Reading squad.

Benitez, unaware of the FA Cup's significance when he arrived, has a rather better idea now. Barnsley represented the nadir in knockout football in England, but the first setback came at Burnley in 2005 when a second-string side went out. "The mild discontent with Benitez's methods turned into hysteria," remembered Jamie Carragher, one of those rested. "I was watching at home, exchanging texts with Steven Gerrard at the horror that was unfolding as Djimi Traore back heeled the winning own goal. The flak was flying at the manager as he tried to explain his tinkering."

In contrast, though dicing with an early exit, the team that drew 1-1 at the Madejski Stadium 11 days ago was close to his full-strength side. As Liverpool have not played since, a similar selection is likely tonight with the injured Glen Johnson and the suspended Javier Mascherano the only likely absentees. Carragher and Gerrard are two of only three of the current squad to have won silverware at Anfield. It leaves a void for the rest.

"I remember watching the 2006 FA Cup final when Liverpool played against West Ham, it was a great match," said Fernando Torres. "Pepe Reina, Stevie and Carra have told me all about it. In this country it is the most important trophy after the title. "I know we finished second last year, but to win something and finish in the top four would be better than that." For both sides, the FA Cup could benefit their league form.

"The Liverpool performance has galvanised us as a group," said Reading's caretaker manager Brian McDermott. "That sort of display will naturally raise confidence levels." It also invited questions about why Reading are just outside the Championship's relegation zone. But neither Burnley nor Barnsley were in the top half of the second tier when they knocked Liverpool out. Now Benitez and co have to avert fresh ignominy.

The FA Cup is a winnable trophy and this is an eminently winnable game, but embarrassment has been a common emotion at Anfield both this season and this week. @Email:sports@thenational.ae Liverpool v Reading, KO 11.45pm, Al Jazeera Sport +3 & +5

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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

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·         Set the table the night before. It’s a small job but it will make you feel more organised once done.

·         As the host, your mood sets the tone. If people arrive to find you red-faced and harried, they’re not going to relax until you do. Take a deep breath and try to exude calm energy.

·         Guests tend to turn up thirsty. Fill a big jug with iced water and lemon or lime slices and encourage people to help themselves.

·         Have some background music on to help create a bit of ambience and fill any initial lulls in conversations.

·         The meal certainly doesn’t need to be ready the moment your guests step through the door, but if there’s a nibble or two that can be passed around it will ward off hunger pangs and buy you a bit more time in the kitchen.

·         You absolutely don’t have to make every element of the brunch from scratch. Take inspiration from our ideas for ready-made extras and by all means pick up a store-bought dessert.

 

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THE BIO

Ms Davison came to Dubai from Kerala after her marriage in 1996 when she was 21-years-old

Since 2001, Ms Davison has worked at many affordable schools such as Our Own English High School in Sharjah, and The Apple International School and Amled School in Dubai

Favourite Book: The Alchemist

Favourite quote: Failing to prepare is preparing to fail

Favourite place to Travel to: Vienna

Favourite cuisine: Italian food

Favourite Movie : Scent of a Woman

 

 

Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

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Indoor cricket in a nutshell

Indoor Cricket World Cup - Sep 16-20, Insportz, Dubai

16 Indoor cricket matches are 16 overs per side

8 There are eight players per team

There have been nine Indoor Cricket World Cups for men. Australia have won every one.

5 Five runs are deducted from the score when a wickets falls

Batsmen bat in pairs, facing four overs per partnership

Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.

Zones

A Front net, behind the striker and wicketkeeper: 0 runs

B Side nets, between the striker and halfway down the pitch: 1 run

Side nets between halfway and the bowlers end: 2 runs

Back net: 4 runs on the bounce, 6 runs on the full