England's Theo Walcott drives home his second goal past the Croatian keeper Stipe Pletikosa's despairing dive.
England's Theo Walcott drives home his second goal past the Croatian keeper Stipe Pletikosa's despairing dive.
England's Theo Walcott drives home his second goal past the Croatian keeper Stipe Pletikosa's despairing dive.
England's Theo Walcott drives home his second goal past the Croatian keeper Stipe Pletikosa's despairing dive.

Theo keeps feet on the ground


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ZAGREB // England's hat-trick hero Theo Walcott emerged from Maksimir Stadium clutching the match ball after making history against Croatia - but he insists he won't be getting carried away. The 19-year-old's treble in England's 4-1 win meant a first defeat for Croatia in a competitive home game and it raised Fabio Capello's side's hopes of reaching the 2010 World Cup.

Walcott was braced for a hero's reception back home, but the teenager said: "I'm not going to get ahead of myself. I know what people will be saying, but I will just ignore it all." Wayne Rooney, who scored the other goal in Zagreb, led the tributes to Walcott, who was famously taken to the World Cup in 2006 but not used. "He offers something a bit different. He is probably the quickest player I have seen," Rooney said.

England went ahead after 26 minutes through Walcott's first senior goal for his country. Danijel Pranjic's clearance rebounded off Josip Simunic into the path of Walcott who drilled a fierce low shot across Stipe Pletikosa into the corner of the net. Croatia were reduced to 10 men after 53 minutes with the dismissal of Robert Kovac for an aerial challenge on Joe Cole who needed 10 stitches in his head.

England made their numerical advantage count with Walcott striking for the second time, overlapping down the right to pick his spot with a low spot. Rooney then ended his 11-month international scoring drough, scoring from Jermaine Jenas' low cross from the left flank. Frank Lampard had an effort ruled out for offside before Mario Mandzukic beat David James from close range with 12 minutes remaining.

But Walcott ended any hopes of a late Croatian revival as he raced onto a Rooney pass to slot home his hat-trick. Walcott, typically played down his own contribution. He added: "It wasn't just down to me, the whole team was brilliant and we showed to the fans and to all of England how strong we are." Croatia coach Slaven Bilic, reeling from the thrashing, said that Fabio Capello's side was now probably the best in Europe. Bilic said: "In the first half, we were looking good, but, we were brutally punished in the second. England showed they are a mighty team."

In Udine, the Italy hero Daniele De Rossi paid an emotional tribute to his late father-in-law after the Azzurri's 2-0 win over Georgia. De Rossi scored both goals in the Italians' second straight World Cup qualifying victory. Massimo Pisnoli, De Rossi's father-in-law, was murdered last month in Rome and the Roma midfielder said: "I dedicate this victory to my father-in-law: a man who we all loved.

"It's a difficult time for me but no-one can imagine what my wife and her sisters of 14 and 17 have gone through." The Italy coach Marcello Lippi had nothing but praise for the 25-year-old. "He is one of the best midfielders in the world," said Lippi. "He is at the level of Frank Lampard and Steven Gerrard." The France coach Raymond Domenech was spared from the axe after his side beat Serbia 2-1.

Domenech has been given a stay of execution after goals by Thierry Henry and substitute Nicolas Anelka at the start of the second half but he still remains public enemy number one. A three-quarters-full crowd at the Stade de France whistled in derision each time Domenech's face came up on the big screen, and they were also heard singing 'Domenech resign' in unison on a number of occasions. Miroslav Klose found his form again after a hat-trick in Germany's 3-3 draw with Finland. The 30-year-old only scored only seven times in 2007, but he delivered when it was required.

"We know what Miro is capable of and faith gets repaid in life," said the coach Joachim Low. Denmark ended Carlos Queiroz's unbeaten start as Portugal coach as they twice came from behind to win a thrilling game in stoppage time. It was 2-1 to Portugal going in to stoppage time but goals from Christian Poulsen and Daniel Jensen in the 90th and 92nd minutes turned the game on its head. * Agencies

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Engine: 8.0-litre quad-turbo W16 

Transmission: 7-speed DSG auto 

Power: 1,600hp

Torque: 1,600Nm

0-100kph in 2.4seconds

0-200kph in 5.8 seconds

0-300kph in 12.1 seconds

Top speed: 440kph

Price: Dh13,200,000

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Engine: 8.0-litre quad-turbo W16 

Transmission: 7-speed DSG auto 

Power: 1,500hp

Torque: 1,600Nm

0-100kph in 2.3 seconds

0-200kph in 5.5 seconds

0-300kph in 11.8 seconds

Top speed: 350kph

Price: Dh13,600,000

MATCH INFO

Manchester City 4 (Gundogan 8' (P), Bernardo Silva 19', Jesus 72', 75')

Fulham 0

Red cards: Tim Ream (Fulham)

Man of the Match: Gabriel Jesus (Manchester City)

Result

6.30pm: Al Maktoum Challenge Round-3 – Group 1 (PA) $65,000 (Dirt) 2,000m; Winner: Brraq, Ryan Curatolo (jockey), Jean-Claude Pecout (trainer)

7.05pm: Handicap (TB) $65,000 (Turf) 1,800m; Winner: Bright Melody, James Doyle, Charlie Appleby

7.40pm: Meydan Classic – Listed (TB) $88,000 (T) 1,600m; Winner: Naval Crown, Mickael Barzalona, Charlie Appleby

8.15pm: Nad Al Sheba Trophy – Group 3 (TB) $195,000 (T) 2,810m; Winner: Volcanic Sky, Frankie Dettori, Saeed bin Suroor

8.50pm: Dubai Millennium Stakes – Group 3 (TB) $130,000 (T) 2,000m; Winner: Star Safari, William Buick, Charlie Appleby

9.25pm: Meydan Challenge – Listed Handicap (TB) $88,000 (T) 1,400m; Winner: Zainhom, Dane O’Neill, Musabah Al Muhairi

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Transmission: 7-speed auto

0-100kmh 2.3 seconds

0-200kmh 5.5 seconds

0-300kmh 11.6 seconds

Power: 1500hp

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Torque: 780Nm

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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

The biog

Born: Kuwait in 1986
Family: She is the youngest of seven siblings
Time in the UAE: 10 years
Hobbies: audiobooks and fitness: she works out every day, enjoying kickboxing and basketball

MATCH INFO

Uefa Champions League, semi-final result:

Liverpool 4-0 Barcelona

Liverpool win 4-3 on aggregate

Champions Legaue final: June 1, Madrid

Dhadak

Director: Shashank Khaitan

Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana

Stars: 3

LA LIGA FIXTURES

Saturday (All UAE kick-off times)

Valencia v Atletico Madrid (midnight)

Mallorca v Alaves (4pm)

Barcelona v Getafe (7pm)

Villarreal v Levante (9.30pm)

Sunday

Granada v Real Volladolid (midnight)

Sevilla v Espanyol (3pm)

Leganes v Real Betis (5pm)

Eibar v Real Sociedad (7pm)

Athletic Bilbao v Osasuna (9.30pm)

Monday

Real Madrid v Celta Vigo (midnight)

Call of Duty: Black Ops 6

Developer: Treyarch, Raven Software
Publisher:  Activision
Console: PlayStation 4 & 5, Windows, Xbox One & Series X/S
Rating: 3.5/5