London // Arsenal's sights are set on the Premier League title but Gunners defender Calum Chambers says the possibility of becoming the first club in the modern era to lift the FA Cup for a third successive season will fire their defence of the trophy.
Arsene Wenger’s side face Sunderland in the third round at the Emirates Stadium on Saturday eight months after their 4-0 victory over Aston Villa in last season’s final.
And having ended the club’s nine-year wait for a trophy by beating Hull City 12 months earlier, the Gunners last suffered defeat in the FA Cup way back in February 2013.
The north Londoners sit top of the Premier League and beat struggling Sunderland 3-1 in December, meaning they will face Sam Allardyce’s team confident of extending their impressive run.
Read more: Manuel Pellegrini faces FA Cup dilemma as Man City push for success on four fronts
With the Uefa Champions League due to resume next month, Arsenal’s chances of becoming the first club since Blackburn Rovers in the 1880s to make it three FA Cup wins in a row will hinge on their ability to manage the demands of competing on different fronts.
But Chambers insists there will be no lack of incentive to deliver success in the main domestic cup competition.
The centre-back, who could be handed a rare starting opportunity if Wenger rotates his squad, said: “I think for every Englishman it is a very memorable cup. It gives that edge to it so you want to win it even more.
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“It would be an amazing achievement (to win it for the third time in a row) and I’m sure everyone will be everything to get there.
“I wouldn’t say we are discussing it but we are thinking about it. Anything in the cup can happen, it is not always straightforward.
“You have to have both short range and long-range goals. A long-range goal would be to break records, win trophies and do well, so I think everyone strives for that.”
Wenger has ruled out a return for Alexis Sanchez who has a hamstring problem, while Santi Cazorla and Tomas Rosicky are still out.
“Will a young player or two start? I haven’t decided yet,” Wenger said.
“The thinking is to give absolutely everything to qualify. We are the holders of the cup and I know as well by experience that it is very important that you get in the competition and that you have a successful third round.”
Meanwhile, Black Cats boss Allardyce has criticised the scheduling of the next round of Premier League matches in the mid-week following this weekend’s third round ties.
Allardyce claims it de-values the FA Cup and will force him into making several changes this weekend.
He says his priority is securing a 10th successive season of top flight football at the Stadium of Light, with his side facing a crucial visit to fellow strugglers Swansea four days after their trip to London.
Teenage defender Thomas Beadling and back-up goalkeeper Jordan Pickford, 21, are expected to be involved for the 1973 FA Cup winners.
Allardyce is unlikely to risk veteran defenders John O’Shea and Wes Brown, while nine-goal top scorer Jermain Defoe and key midfielder Lee Cattermole are also set to be rested for Wednesday’s trip to South Wales.
Injuries to Younes Kaboul, Seb Larsson and Jack Rodwell further lessen the options available to Allardyce, who said: “We’ve got a ridiculously short period of time to recover after the Arsenal cup match, so I will be making changes.
“That’s not me disrespecting the FA Cup, it’s me having to deal with the situation caused by the diabolical way the games have been scheduled. The staff are working very hard to help the lads recover.”
FA CUP FIXTURES (All times UAE)
Friday
Exeter City v Liverpool, 11.55pm
Saturday (6pm unless otherwise stated)
Wycombe Wanderers v Aston Villa, 4.45pm
Arsenal v Sunderland, Birmingham City v Bournemouth, Brentford v Walsall, Bury v Bradford City, Colchester United v Charlton Athletic, Doncaster Rovers v Stoke City, Eastleigh v Bolton Wanderers, Everton v Dagenham and Redbridge, Hartlepool United v Derby County, Huddersfield Town v Reading, Hull City v Brighton and Hove Albion, Ipswich Town v Portsmouth, Leeds United v Rotherham United, Middlesbrough v Burnley, Newport County v Blackburn Rovers, Northampton Town v Milton Keynes Dons, Norwich City v Manchester City, Nottingham Forest v Queens Park Rangers, Peterborough United v Preston North End, Sheffield Wednesday v Fulham, Southampton v Crystal Palace, Watford v Newcastle United, West Bromwich Albion v Bristol City, West Ham United v Wolverhampton Wanderers
Manchester United v Sheffield United, 9.30pm
Sunday
Cardiff City v Shrewsbury Town, 10pm
Carlisle United v Yeovil Town, 6pm
Chelsea v Scunthorpe United, 6pm
Oxford United v Swansea City, 4pm
Tottenham Hotspur v Leicester City, 8pm
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The specs
Engine: 3.5-litre V6
Power: 272hp at 6,400rpm
Torque: 331Nm from 5,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.7L/100km
On sale: now
Price: Dh149,000
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Tree of Hell
Starring: Raed Zeno, Hadi Awada, Dr Mohammad Abdalla
Director: Raed Zeno
Rating: 4/5
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
Yemen's Bahais and the charges they often face
The Baha'i faith was made known in Yemen in the 19th century, first introduced by an Iranian man named Ali Muhammad Al Shirazi, considered the Herald of the Baha'i faith in 1844.
The Baha'i faith has had a growing number of followers in recent years despite persecution in Yemen and Iran.
Today, some 2,000 Baha'is reside in Yemen, according to Insaf.
"The 24 defendants represented by the House of Justice, which has intelligence outfits from the uS and the UK working to carry out an espionage scheme in Yemen under the guise of religion.. aimed to impant and found the Bahai sect on Yemeni soil by bringing foreign Bahais from abroad and homing them in Yemen," the charge sheet said.
Baha'Ullah, the founder of the Bahai faith, was exiled by the Ottoman Empire in 1868 from Iran to what is now Israel. Now, the Bahai faith's highest governing body, known as the Universal House of Justice, is based in the Israeli city of Haifa, which the Bahais turn towards during prayer.
The Houthis cite this as collective "evidence" of Bahai "links" to Israel - which the Houthis consider their enemy.
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
More coverage from the Future Forum
Key changes
Commission caps
For life insurance products with a savings component, Peter Hodgins of Clyde & Co said different caps apply to the saving and protection elements:
• For the saving component, a cap of 4.5 per cent of the annualised premium per year (which may not exceed 90 per cent of the annualised premium over the policy term).
• On the protection component, there is a cap of 10 per cent of the annualised premium per year (which may not exceed 160 per cent of the annualised premium over the policy term).
• Indemnity commission, the amount of commission that can be advanced to a product salesperson, can be 50 per cent of the annualised premium for the first year or 50 per cent of the total commissions on the policy calculated.
• The remaining commission after deduction of the indemnity commission is paid equally over the premium payment term.
• For pure protection products, which only offer a life insurance component, the maximum commission will be 10 per cent of the annualised premium multiplied by the length of the policy in years.
Disclosure
Customers must now be provided with a full illustration of the product they are buying to ensure they understand the potential returns on savings products as well as the effects of any charges. There is also a “free-look” period of 30 days, where insurers must provide a full refund if the buyer wishes to cancel the policy.
“The illustration should provide for at least two scenarios to illustrate the performance of the product,” said Mr Hodgins. “All illustrations are required to be signed by the customer.”
Another illustration must outline surrender charges to ensure they understand the costs of exiting a fixed-term product early.
Illustrations must also be kept updatedand insurers must provide information on the top five investment funds available annually, including at least five years' performance data.
“This may be segregated based on the risk appetite of the customer (in which case, the top five funds for each segment must be provided),” said Mr Hodgins.
Product providers must also disclose the ratio of protection benefit to savings benefits. If a protection benefit ratio is less than 10 per cent "the product must carry a warning stating that it has limited or no protection benefit" Mr Hodgins added.
Sonchiriya
Director: Abhishek Chaubey
Producer: RSVP Movies, Azure Entertainment
Cast: Sushant Singh Rajput, Manoj Bajpayee, Ashutosh Rana, Bhumi Pednekar, Ranvir Shorey
Rating: 3/5
Maestro
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How it works
Each player begins with one of the great empires of history, from Julius Caesar's Rome to Ramses of Egypt, spread over Europe and the Middle East.
Round by round, the player expands their empire. The more land they have, the more money they can take from their coffers for each go.
As unruled land and soldiers are acquired, players must feed them. When a player comes up against land held by another army, they can choose to battle for supremacy.
A dice-based battle system is used and players can get the edge on their enemy with by deploying a renowned hero on the battlefield.
Players that lose battles and land will find their coffers dwindle and troops go hungry. The end goal? Global domination of course.
