Norwich City celebrate promotion after the final whistle against Portsmouth on Monday.
Norwich City celebrate promotion after the final whistle against Portsmouth on Monday.
Norwich City celebrate promotion after the final whistle against Portsmouth on Monday.
Norwich City celebrate promotion after the final whistle against Portsmouth on Monday.

Paul Lambert is ready for Premier League challenge


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Paul Lambert is relishing the chance to test himself at the highest level after leading Norwich City back to the Premier League.

Lambert has made himself one of the hottest properties in management having guided a team of players plucked from lower league clubs such as Gillingham, Colchester United, Peterborough and Brighton & Hove Albion into the top flight.

The 41-year-old has managed in Scotland with Livingston, League Two at Wycombe Wanderers and has just swept through League One and the Championship in two seasons with Norwich.

And he has backed his side to hold their own among the elite next season.

"Everyone knows it's the best league in Europe," he said.

"You see the teams and quality of players in it - I've never been involved in it, I never played in it - but I don't need to be Einstein to sit here and think 'it's going to be brilliant for us'.

"It will be great. The lads are going to enjoy it.

"However, if we are playing Manchester United one weekend and then Arsenal on a Tuesday I might give a different answer. But it sounds quite good

"The players wouldn't have done this if they weren't good players."

Simeon Jackson's 50th-minute header sealed a 1-0 win at Portsmouth on Monday night and, after Cardiff City lost 3-0 at home to Middlesbrough earlier in the day, clinched second spot in the Championship.

Crucially, it has also secured a windfall of around £60 million (Dh372m) for a club who were close to going into administration less than two years ago.

Lambert guided City to the League One title last term and admitted: "The main objective this season was to survive.

"With the state of the finances, hopefully what has happened now has given the club the financial backing.

"It wasn't that long ago the chairman was indicating that there very nearly wasn't going to be a Norwich City."

It could get even better for the Canaries with the leaders Queen's Park Rangers, who won promotion on Saturday, facing a possible points deduction on Friday as the English Football Association (FA) discuss the controversial transfer of Alejandro Faurlin.

"Whether we get the opportunity to win the league we'll wait and see," Lambert said.

"Would I like to win the league? Absolutely. I don't just want a T-shirt, I'd rather have a trophy.

"We can't do any more other than win our last game against Coventry. We can't influence an FA hearing.

"What will happen will happen - but the main thing is we are up."

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
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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