Michail Antonio, who scored against Manchester City on Sunday, began his career in non-league football. Gareth Copley / Getty Images
Michail Antonio, who scored against Manchester City on Sunday, began his career in non-league football. Gareth Copley / Getty Images
Michail Antonio, who scored against Manchester City on Sunday, began his career in non-league football. Gareth Copley / Getty Images
Michail Antonio, who scored against Manchester City on Sunday, began his career in non-league football. Gareth Copley / Getty Images

Sam Allardyce’s first England squad: Antonio earns first call-up, Shaw and Walcott back in the fold


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West Ham United Michail Antonio was the surprise inclusion when new England manager Sam Allardyce named his first squad on Sunday, for the World Cup qualifier away to Slovakia on September 4.

Antonio, 26, was in non-league football until the age of 18, when he joined Reading. He moved to West Ham from Nottingham Forest a year ago and has featured in a number of different positions.

Starting as a wing back in Sunday’s Premier League match against Manchester City, he was pushed further forward in the second half and scored with a header in his team’s 3-1 defeat.

He said this year that he had turned down the opportunity to play for Jamaica in the hope of attracting England’s attention.

See also:

• Richard Jolly on Man City v West Ham: Sterling thrives, Nasri arrives as City maintain perfect start

• Premier League talking points: Manchester United in perfect condition for derby encounter

• Premier League scores and round-up: Man City, Chelsea and Man United level at the top

“I think he’s in outstanding form,” Allardyce told the Football Association website.

“This is another lad with a great journey, from non-league to now an international call-up. He scored nine goals in his first season and he’s a terrific athlete, a good crosser and a goalscorer.”

Manchester City goalkeeper Joe Hart, left out of the West Ham match again, was included in the squad although Allardyce has expressed concern about his lack of match practice.

He is expected to leave the club, possibly on loan, before Wednesday’s transfer deadline.

Manchester United’s Luke Shaw, Everton’s Phil Jagielka, Leicester City’s Danny Drinkwater and Arsenal’s Theo Walcott returned after missing Euro 2016, where defeat by Iceland in the last 16 cost Roy Hodgson his job.

He was succeeded last month by Allardyce, who has left out midfielders Ross Barkley of Everton and Arsenal’s Jack Wilshere.

Manchester United’s young striker Marcus Rashford, who scored within 138 seconds of his England debut in May and went to the Euros, has been picked for the Under-21 squad.

Allardyce had raised the possibility of bringing back former captain John Terry, who retired from international football four years ago, but did not do so.

No announcement has yet been made about whether record goalscorer Wayne Rooney — listed in the squad as a midfielder — will retain the captaincy.

Allardyce is expected to elaborate on that when he addresses a news conference on Monday morning.

ENGLAND SQUAD:

Goalkeepers: Fraser Forster (Southampton), Joe Hart (Manchester City), Tom Heaton (Burnley)

Defenders: Gary Cahill (Chelsea), Nathaniel Clyne (Liverpool), Phil Jagielka (Everton), Danny Rose (Tottenham Hotspur), Luke Shaw (Manchester United), Chris Smalling (Manchester United), John Stones (Manchester City), Kyle Walker (Tottenham Hotspur)

Midfielders: Dele Alli (Tottenham Hotspur), Michail Antonio (West Ham United), Eric Dier (Tottenham Hotspur), Danny Drinkwater (Leicester City), Jordan Henderson (Liverpool), Adam Lallana (Liverpool), Raheem Sterling (Manchester City), Theo Walcott (Arsenal)

Strikers: Harry Kane (Tottenham Hotspur), Daniel Sturridge (Liverpool), Jamie Vardy (Leicester City), Wayne Rooney (Manchester United)

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8 traditional Jamaican dishes to try at Kingston 21

  1. Trench Town Rock: Jamaican-style curry goat served in a pastry basket with a carrot and potato garnish
  2. Rock Steady Jerk Chicken: chicken marinated for 24 hours and slow-cooked on the grill
  3. Mento Oxtail: flavoured oxtail stewed for five hours with herbs
  4. Ackee and salt fish: the national dish of Jamaica makes for a hearty breakfast
  5. Jamaican porridge: another breakfast favourite, can be made with peanut, cornmeal, banana and plantain
  6. Jamaican beef patty: a pastry with ground beef filling
  7. Hellshire Pon di Beach: Fresh fish with pickles
  8. Out of Many: traditional sweet potato pudding
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Based: India, UAE and the UK

Industry: EdTech

Initial investment: More than $200,000 in seed funding

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Founder: Amir Barsoum

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Investors: Technology Development Fund, Silicon Badia, Beco Capital, Vostok New Ventures, Endeavour Catalyst, Crescent Enterprises’ CE-Ventures, Saudi Technology Ventures and IFC

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.

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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. 

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Company Profile 

Founder: Omar Onsi

Launched: 2018

Employees: 35

Financing stage: Seed round ($12 million)

Investors: B&Y, Phoenician Funds, M1 Group, Shorooq Partners

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1. Fasting 

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Company name: Blah

Started: 2018

Founder: Aliyah Al Abbar and Hend Al Marri

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