The Rangers' Michal Rozsival and the Canadiens' Tomas Plekanec tangle behind the net.
The Rangers' Michal Rozsival and the Canadiens' Tomas Plekanec tangle behind the net.
The Rangers' Michal Rozsival and the Canadiens' Tomas Plekanec tangle behind the net.
The Rangers' Michal Rozsival and the Canadiens' Tomas Plekanec tangle behind the net.

Sport

Toronto slump to worst start in franchise history

The Toronto Maple Leafs managed to set a record over the weekend: the worst start to a season in the history of the franchise, one of the NHL's Original Six.

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The Toronto Maple Leafs, who have gone more than four decades without bringing a Stanley Cup to Canada's biggest and richest city, managed to set a record over the weekend: the worst start to a season in the history of the franchise, one of the NHL's Original Six. The Leafs' 3-1 loss to the Vancouver Canucks on Saturday kept them winless after eight games, the only team in the league still seeking a first victory.

The Leafs had travelled to Vancouver for the start of a five-game road trip hoping that a week-long break would help them to bounce back, and they had plenty of scoring chances early in the game but could not get the puck past the Canucks' goaltender Roberto Luongo, who made 35 saves. "Roberto gave us a chance to win this game," said the Canucks' coach, Alain Vigneault. "They played a really strong game, they had a lot of scoring chances, but our goaltender was the best player on the ice."

Mason Raymond and Ryan Kesler scored power play goals for the Canucks in the first period, with Raymond getting a second goal when Toronto pulled their netminder just before the final whistle. Niklas Hagman scored Toronto's consolation goal. In Montreal, meanwhile, the Leafs' oldest rivals continued their revival after a slow start to the season. The Canadiens beat the New York Rangers 5-4, with the winner coming in overtime from Mike Cammalleri - his third goal of the game. Matt D'Agostini and Marc-Andre Bergeron also scored for the Canadiens, while Marian Gaborik, Matt Gilroy, Artem Anisimov and Ales Kotalik scored for New York.

Elsewhere in the NHL, the New Jersey Devils snapped the Pittsburgh Penguins' winning streak at seven with a 4-1 victory, while Danny Briere had two goals for the Philadelphia Flyers as they cruised to a 5-1 win over the Florida Panthers in a game marred by an injury to David Booth, the Florida left winger. Booth was carried off the ice on a stretcher after taking a hard blow to the face from the Flyers' captain Mike Richards, who was given a major penalty for interference and a game misconduct for intent to injure.

The Washington Capitals edged the New York Islanders 3-2 in overtime, the Boston Bruins beat the Ottawa Senators 4-3 on a shootout goal by Patrice Bergeron, the San Jose Sharks beat the Atlanta Thrashers 4-3 and the Buffalo Sabres overcame the Tampa Bay Lightning 3-2 in a shootout. * With agencies

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UAE currency: the story behind the money in your pockets
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The drill

Recharge as needed, says Mat Dryden: “We try to make it a rule that every two to three months, even if it’s for four days, we get away, get some time together, recharge, refresh.” The couple take an hour a day to check into their businesses and that’s it.

Stick to the schedule, says Mike Addo: “We have an entire wall known as ‘The Lab,’ covered with colour-coded Post-it notes dedicated to our joint weekly planner, content board, marketing strategy, trends, ideas and upcoming meetings.”

Be a team, suggests Addo: “When training together, you have to trust in each other’s abilities. Otherwise working out together very quickly becomes one person training the other.”

Pull your weight, says Thuymi Do: “To do what we do, there definitely can be no lazy member of the team.” 

Killing of Qassem Suleimani
Specs

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Set-jetting on the Emerald Isle

Other shows filmed in Ireland include: Vikings (County Wicklow), The Fall (Belfast), Line of Duty (Belfast), Penny Dreadful (Dublin), Ripper Street (Dublin), Krypton (Belfast)

FIXTURES

Monday, January 28
Iran v Japan, Hazza bin Zayed Stadium (6pm)

Tuesday, January 29
UAEv Qatar, Mohamed Bin Zayed Stadium (6pm)

Friday, February 1
Final, Zayed Sports City Stadium (6pm)

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House-hunting

Top 10 locations for inquiries from US house hunters, according to Rightmove

  1. Edinburgh, Scotland 
  2. Westminster, London 
  3. Camden, London 
  4. Glasgow, Scotland 
  5. Islington, London 
  6. Kensington and Chelsea, London 
  7. Highlands, Scotland 
  8. Argyll and Bute, Scotland 
  9. Fife, Scotland 
  10. Tower Hamlets, London 

 

As it stands in Pool A

1. Japan - Played 3, Won 3, Points 14

2. Ireland - Played 3, Won 2, Lost 1, Points 11

3. Scotland - Played 2, Won 1, Lost 1, Points 5

Remaining fixtures

Scotland v Russia – Wednesday, 11.15am

Ireland v Samoa – Saturday, 2.45pm

Japan v Scotland – Sunday, 2.45pm

Hotel Silence
Auður Ava Ólafsdóttir
Pushkin Press

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

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

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Engine: 3.8-litre twin-turbo flat-six

Transmission: Seven-speed automatic

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Torque: 980Nm @ 4,000rpm

Fuel economy, combined: 13.5L / 100km

While you're here

Manchester City transfers:

OUTS
Pablo Zabaleta, Bacary Sagna, Gael Clichy, Willy Caballero and Jesus Navas (all released)

INS
Ederson (Benfica) £34.7m, Bernardo Silva (Monaco) £43m 

ON THEIR WAY OUT?
Joe Hart, Eliaquim Mangala, Samir Nasri, Wilfried Bony, Fabian Delph, Nolito and Kelechi Iheanacho

ON THEIR WAY IN?
Dani Alves (Juventus), Alexis Sanchez (Arsenal)
 

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