It's a funny old game


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Apart from TV, obviously, is there a weirder industry than football? There are major similarities: unsociable hours, high rates of divorce, contracts not worth the paper they're written on, people waiting to stab you in the front because they can't be bothered stabbing you in the back... you know the kind off thing.

Yet it's an industry that allowed Brian Laws to become boss of Premier League Burnley, having just been sacked by Sheffield Wednesday - a side second-bottom of the league below. I'm thrilled for him, by the way, because he's a good manager even though he now has one of the toughest jobs in football. Owen Coyle's no fool, he knows Burnley have been punching above their weight for two years and have gone as far as they can do. It wouldn't surprise me if they sink like a stone. I wish Laws all the best.

The former Reading manager Brendan Rodgers came over for a chat on the beach this week and his story sums up football. Schooled at Chelsea under Jose Mourinho, Rodgers was heralded as the bright new thing when he became a manager, but just 55 games later he is out of work and bemused by the whole business, with many wondering if he has what it takes to be the main man. How unfair is that?

This brings me to Steve McMahon, our guest on Showtime this week. The first time I met him was in an interview in which he was tipped to be the next Liverpool manager. His Swindon team were top of the Championship and Roy Evans was struggling at Anfield. Suddenly the financial plug was pulled at Swindon and he left for Blackpool. With Liverpool tumbling out of the FA Cup To Reading on Wednesday the pressure has only increased on Rafa Benitez, yet McMahon won't get a mention in the list of people considered as a possible replacement. He hasn't become a bad manager overnight, has he? Instead it's been Gerard Houllier and Benitez at Anfield for the past 10 years. McMahon knows Liverpool inside out and, in my humble opinion, is 10 times a manager than either of them. OK then, 20 times. As it is we'll never find out how he would have done. I'll tell you something for definite though. If McMahon had been in charge, at least Liverpool would have played attractive football.

Eventually dropped for the third Test against Australia, I just loved wicketkeeper Kamran Akmal's excuse for the nightmare showing in the second Test that Pakistan lost from nowhere. Akmal dropped four catches, but said he'd been up all night minding his baby after his wife decided it was his turn for nappy duty.

This is not quite in the dog-ate-my-homework category of excuses, but still a scenario played out in households across the world. "You've been out with your mates again, when the baby wakes up, you're doing the bottle and nappys," says wife. "But I'm playing against the Aussies tomorrow, give me a break," says international cricketer. "No, I'm sick of it. It's always me. I don't care what you're doing tomorrow, you're up with the baby," comes the response.

No wonder Akbal had a torrid time, he probably spent all day wondering if he should do baby rice or rusks for tea. @Email:sports@thenational.ae

Roger Federer's 2018 record

Australian Open Champion

Rotterdam Champion

Indian Wells Runner-up

Miami Second round

Stuttgart Champion

Halle Runner-up

Wimbledon Quarter-finals

Cincinnati Runner-up

US Open Fourth round

Shanghai Semi-finals

Basel Champion

Paris Masters Semi-finals

 

 

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Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home. 

Match info

Australia 580
Pakistan 240 and 335

Result: Australia win by an innings and five runs

Honeymoonish
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Mobile phone packages comparison

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

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

Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.” 

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.