Scotland manager Gordon Strachan has his side fourth in Group D in Euro qualifying, level on points with third-placed Germany. Scott Heppell / AP
Scotland manager Gordon Strachan has his side fourth in Group D in Euro qualifying, level on points with third-placed Germany. Scott Heppell / AP
Scotland manager Gordon Strachan has his side fourth in Group D in Euro qualifying, level on points with third-placed Germany. Scott Heppell / AP
Scotland manager Gordon Strachan has his side fourth in Group D in Euro qualifying, level on points with third-placed Germany. Scott Heppell / AP

Scotland and Ireland ‘fairly evenly matched’ according to Whittaker


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Steven Whittaker has played down the significance of Scotland’s Euro 2016 qualifying match with Ireland on Friday.

Whittaker’s Scotland side, who sit in fourth spot, are just three points behind their Group D rivals in the chase for one of the two automatic qualification spots.

The assumption that Germany would run away with the group has already come undone with the World Cup winners suffering a slow start to their campaign.

Group D has become cluttered with only four points separating the top five sides, leaving minnows Gibraltar cut adrift at the foot of the table.

It means the match in Glasgow could be crucial to Scotland’s hopes of reaching their first major tournament since 1998 but Norwich defender Whittaker, who may feature at right-back due to injuries to regulars Alan Hutton and Phil Bardsley, insists qualification won’t depend on the Scots defeating the Irish.

“It’s not going to stop you getting to where you want to go if you don’t get the result,” said Whittaker.

“It’s going to be right up there, with all the hype that’s coming with this game. It’s massive and we want a positive outcome in the end.

“We don’t tend to concentrate too much on the opposition, the manager’s got us thinking about what we’re doing and how we’re going to create danger for the opposition. It’s a home game, so we’re looking to be the more positive side.

“We’re fairly evenly matched at the moment, they’re ahead of us but they’ve probably had slightly easier fixtures.

“It’s a big game and the result is going to be massive, but we feel at home with the crowd and we’re very positive going into the game.”

The positivity that surrounds the Scottish national side at the moment is due to the steady progress Scotland have made in the 22 months since Gordon Strachan took charge.

One of the players the manager introduced to the national set-up, Wolves winger Ikechi Anya, feels the confidence Strachan has imbued in the side means they now fear no one.

“The gaffer has given all the attacking players freedom to express themselves,” Anya said.

“When you have that confidence from the manager, the players are only going to develop.

“The attacking prowess we have within the team is very good and we know we can go and win games.

“Not taking anything away from the defence, but I think the attack is the strongest part of the team.

“We have players with real strength in depth there now. It is so positive on all fronts.”

The match at Parkhead will see Strachan up against the man he replaced in the Celtic dug-out in 2005, Martin O’Neill.

O’Neill and assistant Roy Keane have enjoyed a successful start to their time in charge of Ireland, having yet to taste defeat in their three competitive matches since being unveiled last November.

And the former Celtic, Sunderland and Aston Villa manager is delighted with the progress of his side.

“We have played three games, three competitive matches – the rest has been a build-up to it. There have been a lot of friendly games.

“We have changed the side around almost every single game that we have played to have a look at players, but really the three competitive games are the only things that count.

“We have got some points on the board at this minute, seven out of nine, so I am absolutely delighted with the way things have been going.”

The Irish are still sweating on the fitness of Everton’s James McCarthy while Stoke City defender Marc Wilson has been ruled out through injury.

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What are the GCSE grade equivalents?
 
  • Grade 9 = above an A*
  • Grade 8 = between grades A* and A
  • Grade 7 = grade A
  • Grade 6 = just above a grade B
  • Grade 5 = between grades B and C
  • Grade 4 = grade C
  • Grade 3 = between grades D and E
  • Grade 2 = between grades E and F
  • Grade 1 = between grades F and G
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On Instagram: @WithHopeUAE

Although social media can be harmful to our mental health, paradoxically, one of the antidotes comes with the many social-media accounts devoted to normalising mental-health struggles. With Hope UAE is one of them.
The group, which has about 3,600 followers, was started three years ago by five Emirati women to address the stigma surrounding the subject. Via Instagram, the group recently began featuring personal accounts by Emiratis. The posts are written under the hashtag #mymindmatters, along with a black-and-white photo of the subject holding the group’s signature red balloon.
“Depression is ugly,” says one of the users, Amani. “It paints everything around me and everything in me.”
Saaed, meanwhile, faces the daunting task of caring for four family members with psychological disorders. “I’ve had no support and no resources here to help me,” he says. “It has been, and still is, a one-man battle against the demons of fractured minds.”
In addition to With Hope UAE’s frank social-media presence, the group holds talks and workshops in Dubai. “Change takes time,” Reem Al Ali, vice chairman and a founding member of With Hope UAE, told The National earlier this year. “It won’t happen overnight, and it will take persistent and passionate people to bring about this change.”

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