Wenger left fuming as Man United hit back


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Arsene Wenger was sent off as Arsenal were denied a last-gasp equaliser in a thrilling encounter with Manchester United. Wenger must have already been raging at the injustice of it all as an outstanding performance from his team threatened to go unrewarded thanks to Wayne Rooney's controversial second-half penalty and an Abou Diaby own goal. But when what would have been an equaliser with virtually the last kick for Robin van Persie was ruled out for offside against William Gallas, it was too much for Wenger, who lashed out in frustration and was sent to the stands by referee Mike Dean. After a laughable delay as Wenger got as near to the action as he could by clambering onto the top of the dugout, the Frenchman made his way to the tunnel, lingering long enough to witness the last dregs of an epic encounter. After ranting yesterday about the "witch-hunt" that accompanied Arsenal's penalty against Celtic in midweek, the bitter irony of his side being turned over in very similar fashion could not have been lost on the Frenchman. The Gunners were in front and on top when Rooney went down under Manuel Almunia's challenge just before the hour mark. There was at least some contact this time but it was limited enough to leave Wenger gnashing his teeth, especially as Andrey Arshavin had been denied a stonewall spot-kick earlier. The outcome was the same as Eduardo achieved earlier in the week. Rooney sent Almunia the wrong way, ensuring the only blot on Diaby's fine performance turned out to be the own goal that sealed a win that wrecked Arsenal's 100 per cent start to the season. It had all looked so unlikely at half-time, as Arshavin threatened to run riot. The Russian might have scored earlier than he did too when Ben Foster flapped at a Van Persie corner. The former Zenit St Petersburg man made a conscious effort to place a shot towards the top corner. Foster was not the only anxious face to watch it drift narrowly wide. Given what happened immediately afterwards, Foster would probably have preferred Dean to have got his decision right when Darren Fletcher slid into Arshavin and cut him down inside the box. There could have been few clearer penalty claims and Dean was standing near enough to make the perfect decision. Inexplicably, he chose to say no. Instead, Arsenal maintained their offensive. The impressive Denilson slid a pass through to Arshavin, who had found space between United's defence and midfield which Ferguson's team selection was supposed to prevent. Quickly Arshavin turned and let fly with a rasping drive. There was plenty of pace on the shot but England goalkeepers should really be doing better than pushing it into the roof of the net, as Foster did. Nemanja Vidic came close to levelling straight away for the hosts but, as they trooped into the tunnel for a dismal half-time debrief, the best they could actually reflect on was a Rooney free kick that curled narrowly wide. Strangely given how one-sided the opening half had been, Ferguson did not try to change things during the interval. And his team were almost out of the game before he had retaken his seat. Arshavin sped past John O'Shea as though the Irishman was not there to reach the bye-line and picked out Van Persie with a teasing low cross that looked certain to be number two until Foster stuck out a leg to make a magnificent save. At that point, there seemed to be only one winner. How wrong those doubters were as Ferguson's team surged back, Ryan Giggs the architect behind the comeback just as Arshavin had sparked Arsenal earlier. The difference was Dean said yes when United claimed their penalty as Rooney went crashing to the ground after Giggs had supplied the pass that sent him through one-on-one with Almunia. Questions were asked when Rooney did not take the one Michael Carrick missed at Burnley. There was no need this time as Rooney went straight for the ball, put it on the spot and promptly sent Almunia the wrong way. Any pretence at defence was now swept away amid the fervour of an occasion that threatened to become a classic. When Diaby was hacked at by Rooney and Wes Brown, both men were booked and Van Persie was offered the chance to curl a free kick at Foster's goal which thudded against the crossbar. A minute later, from a very similar position, United got their second. In truth, Giggs' free kick would not have threatened Almunia if Diaby had not stuck his head on it and deflected it straight into the corner of his own goal. In this, of all weeks, Emmanuel Eboue really should not have been going down under a non-existent challenge from Patrice Evra that rightly got him booked. It was just the start of more controversy. * PA Sport

GOLF’S RAHMBO

- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)

MATCH INFO

Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid

When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid

MATCH INFO

Uefa Champions League semi-final, second leg result:

Ajax 2-3 Tottenham

Tottenham advance on away goals rule after tie ends 3-3 on aggregate

Final: June 1, Madrid

RESULTS

6.30pm: Emirates Holidays Maiden (TB) Dh 82,500 (Dirt) 1,900m
Winner: Lady Snazz, Richard Mullen (jockey), Satish Seemar (trainer).

7.05pm: Arabian Adventures Maiden (TB) Dh 82,500 (D) 1,200m
Winner: Zhou Storm, Connor Beasley, Ali Rashid Al Raihe.

7.40pm: Emirates Skywards Handicap (TB) Dh 82,500 (D) 1,200m
Winner: Rich And Famous, Royston Ffrench, Salem bin Ghadayer.

8.15pm: Emirates Airline Conditions (TB) Dh 120,000 (D) 1,400m
Winner: Rio Angie, Sam Hitchcock, Doug Watson.

8.50pm: Emirates Sky Cargo (TB) Dh 92,500 (D) 1,400m
Winner: Kinver Edge, Richard Mullen, Satish Seemar.

9.15pm: Emirates.com (TB) Dh 95,000 (D) 2,000m
Winner: Firnas, Xavier Ziani, Salem bin Ghadayer.

Dhadak 2

Director: Shazia Iqbal

Starring: Siddhant Chaturvedi, Triptii Dimri 

Rating: 1/5

FFP EXPLAINED

What is Financial Fair Play?
Introduced in 2011 by Uefa, European football’s governing body, it demands that clubs live within their means. Chiefly, spend within their income and not make substantial losses.

What the rules dictate? 
The second phase of its implementation limits losses to €30 million (Dh136m) over three seasons. Extra expenditure is permitted for investment in sustainable areas (youth academies, stadium development, etc). Money provided by owners is not viewed as income. Revenue from “related parties” to those owners is assessed by Uefa's “financial control body” to be sure it is a fair value, or in line with market prices.

What are the penalties? 
There are a number of punishments, including fines, a loss of prize money or having to reduce squad size for European competition – as happened to PSG in 2014. There is even the threat of a competition ban, which could in theory lead to PSG’s suspension from the Uefa Champions League.

What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

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Results
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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

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Punjabi Legends Owners: Inzamam-ul-Haq and Intizar-ul-Haq; Key player: Misbah-ul-Haq

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Kerala Kings Owners: Hussain Adam Ali and Shafi Ul Mulk; Key player: Eoin Morgan

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About Takalam

Date started: early 2020

Founders: Khawla Hammad and Inas Abu Shashieh

Based: Abu Dhabi

Sector: HealthTech and wellness

Number of staff: 4

Funding to date: Bootstrapped

Gifts exchanged
  • King Charles - replica of President Eisenhower Sword
  • Queen Camilla -  Tiffany & Co vintage 18-carat gold, diamond and ruby flower brooch
  • Donald Trump - hand-bound leather book with Declaration of Independence
  • Melania Trump - personalised Anya Hindmarch handbag

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