The Philadelphia Flyers owner Ed Snider had a simple message on the day the NHL lockout ended:
Welcome back.
Welcome back, NHL.
Welcome back, NHL fans.
Lost in the squabble between the league and players over the 113-day labour dispute was how the hard-core ice hockey fans were losing interest with each messy boardroom update from an idle sport. Keeping the faith turned into planning boycotts. The famous Winter Classic gave way to the winter doldrums for even the most passionate fans in ice hockey-mad markets.
Why care so much about a sport that had put its fans inside a penalty box for more than four months?
"I'm hoping that our fans understand this was something that had to be done for the strength of the league, for the strength of the players' association," Snider said. "I hope they don't hold it against us and just come out and see some great hockey.
"If I had to guess, I think we're going to be in great shape."
One of the questions that arises now, of course, and after any sort of stoppage for that matter, is will the fans come back? This is the third labour dispute in Gary Bettman's tenure as the commissioner, and although the fans returned in the past, the jury is out this time.
Steve Chase, an NHL fan, started the grass roots "Just Drop It" campaign that encouraged supporters to miss one NHL game for every game cancelled after December 21. He asked fans to pledge they would not spend a penny or a minute of their time on tickets, television, merchandise and all things NHL.
More than 21,000 fans had clicked the "like" button on the group's Facebook page by Sunday night. And Chase, who lives in Los Angeles, wrote on the site he would stay true to his commitment.
He planned to boycott at least the first 10 games of the season.
Chase said there was growing sentiment among his friends to skip the entire season.
He said the league and players did not think enough about the part-time employees and local businesses who needed the sport to help survive the winter months. "Our stance has always been, we don't want to punish them, we just want hockey back," Chase said. "It's just a one-for-one thing. We just want to make it fair. We hoped it was going to be over before it ever got to this."
Amid the realisation they will have to repair the damaged relationship with the diehard fans, Snider expected teams to show their gratitude for their support on opening night – and beyond.
"We will thank them for coming back, that's for sure. We will thank the fans," Snider, who turned 80 on Sunday, said. "They're just great people."
History shows the fans, dressed in team colours, will return, possibly, in record numbers.
The NHL drew 20,854,169 fans in 2005/06 when the sport returned from a one-year layoff. That was 497,970 more than in 2003/04, the season before the lockout. The league saw an attendance increase in each of the next three seasons, and would tally a record 21,468,121 fans in 2011/12.
Teams like the Flyers, the St Louis Blues and the Ottawa Senators, among many more, emailed statements to ticket holders and all fans thanking them for their patience. The Blues owner Tom Stillman told fans: "We know we cannot succeed without you, and we hope you will continue to support us at this critical time."
The Minnesota Wild goalie Niklas Backstrom knows the players and league are going to have their work cut out for them when they do return as they try to repair the relationship with the fans once again.
"I know they're mad," Backstrom said by telephone. "It's something that shouldn't have happened. In 20 years we've lost probably two seasons if you count all the games.
"They should be mad. It's not enough for us to say we're sorry. There's a lot of things we have to do to make it right. We have to go out there and play good hockey and worry about the product. We have to do our job to repair the damage. I hope at some point the fans can forgive us and be there for us."
The Dallas Stars president Jim Lites said the franchise would do all it could to win back the community.
Think slashed ticket prices, giveaways, autograph signings, and all kinds of fan-friendly incentives to return to the rink.
The NHL's impending return is welcome news for arena businesses and arena workers, as well.
Bill Teague, the owner of The Fan Sports Lounge near the Stars' home rink in Dallas, estimated he had lost at least US$200,000 in revenue that he will not get back with the delayed start of the ice hockey season.
"We won't get back the lost games, but we're very excited that they're going to resume playing," he said.
"It's very hard for us to survive without the NHL. And obviously we were getting pretty nervous that they might cancel the entire season. We're all kind of up here celebrating today and getting ready to staff up for the start of play in about 10 days."
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Name: Shamsa Hassan Safar
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Favourite music: Mohammed Abdu and modern Arabic songs
Favourite way to spend time off: Family visits and spending time with friends
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Engine: Electric motor generating 54.2kWh (Cooper SE and Aceman SE), 64.6kW (Countryman All4 SE)
Power: 218hp (Cooper and Aceman), 313hp (Countryman)
Torque: 330Nm (Cooper and Aceman), 494Nm (Countryman)
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Price: From Dh158,000 (Cooper), Dh168,000 (Aceman), Dh190,000 (Countryman)
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MATCH INFO
Liverpool 2 (Van Dijk 18', 24')
Brighton 1 (Dunk 79')
Red card: Alisson (Liverpool)
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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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THE CLOWN OF GAZA
Director: Abdulrahman Sabbah
Starring: Alaa Meqdad
Rating: 4/5
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Dolittle
Director: Stephen Gaghan
Stars: Robert Downey Jr, Michael Sheen
One-and-a-half out of five stars
UAE currency: the story behind the money in your pockets
How to get there
Emirates (www.emirates.com) flies directly to Hanoi, Vietnam, with fares starting from around Dh2,725 return, while Etihad (www.etihad.com) fares cost about Dh2,213 return with a stop. Chuong is 25 kilometres south of Hanoi.
ENGLAND SQUAD
Team: 15 Mike Brown, 14 Anthony Watson, 13 Ben Te'o, 12 Owen Farrell, 11 Jonny May, 10 George Ford, 9 Ben Youngs, 1 Mako Vunipola, 2 Dylan Hartley, 3 Dan Cole, 4 Joe Launchbury, 5 Maro Itoje, 6 Courtney Lawes, 7 Chris Robshaw, 8 Sam Simmonds
Replacements 16 Jamie George, 17 Alec Hepburn, 18 Harry Williams, 19 George Kruis, 20 Sam Underhill, 21 Danny Care, 22 Jonathan Joseph, 23 Jack Nowell
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