Manchester City winger Jesus Navas has warned the Premier League pace-setters not to get complacent after their blistering start to the season.
Manuel Pellegrini’s side have surged to the top of the table with three wins from their opening three matches and the swaggering manner of their performances suggests City are back to their best after tamely surrendering the title to Chelsea last season.
With Raheem Sterling bedding in nicely after his move from Liverpool and a big-money deal for Wolfsburg playmaker Kevin de Bruyne reportedly close to completion, City are assembling an impressive array of attacking talent that could leave rest of the top tier trailing in their wake.
The leaders are firm favourites to maintain their flying start when they host promoted Watford on Saturday, but Spain international Navas is well aware of the dangers of underestimating a team who have drawn all three of their league matches so far.
“It is not only that we have won these three games, it is that we didn’t concede any goals and we created a lot of chances. We are really happy,” Navas said.
“But we need to keep the same attitude, working really well defensively and also creating a lot of chances. That is the way to win more games this season.”
EPL predictions: Benteke and Liverpool on the up; Man United and Arsenal drop points
Like City, Liverpool, who host West Ham on Saturday, were disappointing last season as they followed a second place finish in 2013-14 by slipping down to sixth.
But, while City have recaptured the enterprising style that made them champions two years ago, Liverpool have focused on solidifying a defence that proved so porous over the last 12 months.
The early signs are promising for boss Brendan Rodgers as new full-backs Nathaniel Clyne and Joe Gomez have helped third placed Liverpool keep three consecutive clean-sheets and take seven points from a possible nine.
“For two guys that have just arrived at the club, where the expectation level will be way above what they’ve experienced before, they already look as though they’ve been here a long, long time,” Liverpool assistant coach Gary McAllister said.
“Nathaniel obviously has already made it through to the England set-up and Joe Gomez has in the younger age groups, but they both look as though they will go on to play (regularly) at that level comfortably.”
United return to domestic duties
Buoyed by Wayne Rooney’s return to form with a hat-trick in their midweek Uefa Champions League play-off round demolition of Club Brugge, fourth placed Manchester United can focus on the title race now their European progress is assured.
United, unbeaten in the league so far, will need Rooney at his best if they are to mount a sustained title challenge, so it was a major boost to see the England striker end his 878-minute scoring drought ahead of Sunday’s trip to Swansea.
“I wasn’t worried, if it was going on for three, four, five games more then maybe so but it’s early days and I knew when the chances came I’d take them,” Rooney said.
“As a striker obviously you want to score, everybody goes back to last season and it was so many games without scoring, but a lot of top quality strikers are yet to get off the mark at this stage.”
Pedro boosts Chelsea
With one win from their first three games, Chelsea find themselves in the unfamiliar position of languishing in mid-table, well below Saturday’s opponents Crystal Palace, who visit Stamford Bridge in fifth place.
But spirits have soared at the Bridge following the impressive debut display of Pedro Rodriguez, who marked his arrival from Barcelona by scoring one and setting up another in Chelsea’s maiden victory of the season at West Bromwich Albion.
Crucially, the presence of Pedro in Chelsea’s attack should open up more space for Belgium playmaker Eden Hazard, who had made a subdued start to the season.
“Pedro’s arrival is good for Eden. Whenever Eden got the ball before, you knew that two or three players would go with him to try to stop him,” Chelsea goalkeeper Thibaut Courtois said.
“Now we have Pedro, the defenders can’t just stay with Eden because they will know the other side is free for him to exploit.”
FIXTURES (All times UAE)
Saturday (6pm)
Aston Villa v Sunderland
Bournemouth v Leicester
Chelsea v Crystal Palace
Liverpool v West Ham
Manchester City v Watford
Newcastle v Arsenal
Stoke v West Brom
Tottenham v Everton (8.30pm)
Sunday
Southampton v Norwich (4.30pm)
Swansea v Manchester United (7pm)
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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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THE SIXTH SENSE
Starring: Bruce Willis, Toni Collette, Hayley Joel Osment
Director: M. Night Shyamalan
Rating: 5/5
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Winners
Best Men's Player of the Year: Kylian Mbappe (PSG)
Maradona Award for Best Goal Scorer of the Year: Robert Lewandowski (Bayern Munich)
TikTok Fans’ Player of the Year: Robert Lewandowski
Top Goal Scorer of All Time: Cristiano Ronaldo (Manchester United)
Best Women's Player of the Year: Alexia Putellas (Barcelona)
Best Men's Club of the Year: Chelsea
Best Women's Club of the Year: Barcelona
Best Defender of the Year: Leonardo Bonucci (Juventus/Italy)
Best Goalkeeper of the Year: Gianluigi Donnarumma (PSG/Italy)
Best Coach of the Year: Roberto Mancini (Italy)
Best National Team of the Year: Italy
Best Agent of the Year: Federico Pastorello
Best Sporting Director of the Year: Txiki Begiristain (Manchester City)
Player Career Award: Ronaldinho
WandaVision
Starring: Elizabeth Olsen, Paul Bettany
Directed by: Matt Shakman
Rating: Four stars
Company Profile
Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million
Learn more about Qasr Al Hosn
In 2013, The National's History Project went beyond the walls to see what life was like living in Abu Dhabi's fabled fort: