Daniel Sturridge, left, of Bolton and Johnny Heitinga of Everton square off at the Reebok Stadium yesterday.
Daniel Sturridge, left, of Bolton and Johnny Heitinga of Everton square off at the Reebok Stadium yesterday.
Daniel Sturridge, left, of Bolton and Johnny Heitinga of Everton square off at the Reebok Stadium yesterday.
Daniel Sturridge, left, of Bolton and Johnny Heitinga of Everton square off at the Reebok Stadium yesterday.

Moyes 'fed up' as dismal Everton are outclassed


Richard Jolly
  • English
  • Arabic

BOLTON // For much of this season, the consensus has been that Everton are in a false position. But as it progresses, a more damaging conclusion can be drawn: they are not.

With two-thirds of the campaign gone, they are marooned in 13th place. The chances of a fifth successive top-eight finish are receding, the reality of a struggle for survival occupying the manager's mind.

"I have thought [we were in a relegation battle] since the third week of the season," David Moyes said.

The anticipated challenge for a European place has come from Bolton Wanderers instead of Everton and defeat at the Reebok Stadium represented the underwhelming antidote to last week's exhilarating 5-3 win over Blackpool. For Moyes, it was a new nadir.

"Today's performance was as bad as I can remember since I've been in charge," said a manager approaching the eighth anniversary of his appointment.

Sitting stony-faced in the dugout, he was a picture of discontent.

"I was fed up watching the way they played," he added. "I picked the team and the tactics and they didn't work. They [the players] know themselves that was way below the levels they have set over the years.

"We've been built on a certain toughness and I didn't think it was on show today. We didn't compete hard enough."

It was a brutally honest admission. A side that contains quality displayed little.

While Everton retain a capacity to raise their game in higher-profile fixtures, more mundane matches have brought mediocre results. This was especially miserable, a performance that, like too many, lacked an end product.

It illustrated Everton's greatest failings, in attack and in the transfer market. Louis Saha's run of eight goals in six games is the sole sustained spell of scoring by a striker, but his absence with a hamstring injury was both predictable and telling.

Bolton possessed the added potency and, while Moyes was unable to recruit a forward in January, Owen Coyle could. Daniel Sturridge's loan spell from Chelsea is already proving productive. He added to Gary Cahill's early goal to secure just Wanderers' second league win of 2011.

The defender met Stuart Holden's free kick - Moyes branded the award of it "scandalous" - with a glancing header that had Tim Howard heading for his far post when it took a telling deflection off Johnny Heitinga, to wrong-foot the goalkeeper.

While one Cahill scored, another missed.

Usually the more prolific player with that surname, a stretching Tim Cahill volleyed a delicious cross from Leighton Baines past the post. As well as an immediate chance to equalise, it proved Everton's best opportunity.

Bolton were more creative. Sturridge's third goal in as many games was hooked in adeptly with the outside of his left foot after Chung-Yong Lee headed the ball into his path. It capped what Coyle called "a terrific performance," though Holden later had a goal disallowed.

While the Bolton manager beamed, his Everton counterpart glared. "Maybe I have gone a bit soft on the players," he added. It was part analysis, part apology, part threat.

No_One Ever Really Dies

N*E*R*D

(I Am Other/Columbia)

The specs
 
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

Gifts exchanged
  • King Charles - replica of President Eisenhower Sword
  • Queen Camilla -  Tiffany & Co vintage 18-carat gold, diamond and ruby flower brooch
  • Donald Trump - hand-bound leather book with Declaration of Independence
  • Melania Trump - personalised Anya Hindmarch handbag
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

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

SPECS
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The bio

Favourite book: Peter Rabbit. I used to read it to my three children and still read it myself. If I am feeling down it brings back good memories.

Best thing about your job: Getting to help people. My mum always told me never to pass up an opportunity to do a good deed.

Best part of life in the UAE: The weather. The constant sunshine is amazing and there is always something to do, you have so many options when it comes to how to spend your day.

Favourite holiday destination: Malaysia. I went there for my honeymoon and ended up volunteering to teach local children for a few hours each day. It is such a special place and I plan to retire there one day.

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The specs

Engine: 2.0-litre 4-cylinder turbo

Power: 240hp at 5,500rpm

Torque: 390Nm at 3,000rpm

Transmission: eight-speed auto

Price: from Dh122,745

On sale: now

Other workplace saving schemes
  • The UAE government announced a retirement savings plan for private and free zone sector employees in 2023.
  • Dubai’s savings retirement scheme for foreign employees working in the emirate’s government and public sector came into effect in 2022.
  • National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
  • In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
  • Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.