The clamour for Roberto Di Matteo to be appointed Chelsea manager full time after winning the Champions League last week is driven by ecstatic fans who don't get the full picture. I can understand why the club have been hesitant.
I'll see Di Matteo this weekend as I'm playing in a veterans' tournament against him in Barbados. He'll receive congratulations for winning in Munich and he'll get lots of backslapping from players telling him that he deserves to get a long contract at Stamford Bridge.
With the greatest respect, I won't be one of them. It's right that Di Matteo is congratulated for winning against all the odds in Munich, although the role of his assistant Eddie Newton – himself an excellent coach – has been overlooked.
Between them, they devised a system to stop Chelsea losing in cup matches after they took over in a caretaker role in February. They then got very, very lucky with that ultra-defensive system.
Chelsea's league position didn't improve under Di Matteo and the football wasn't even as entertaining as that played under Andre Villas-Boas, but luck never deserted them.
Maybe Chelsea as a club deserved some luck in Europe. They went out to a last-minute goal to Barcelona's Andres Iniesta in the 2009 semi-finals, a year after they lost the final on penalties in Moscow.
They were right to feel hard done by both times, but Barcelona, Napoli, Benfica and Bayern Munich can all feel similarly unfortunate after being eliminated by Chelsea this season in Europe.
Barcelona bossed both games and missed a penalty. How often does Lionel Messi miss a penalty? Chelsea, with 10 men, got a wonder goal from Ramires and then Fernando Torres scored. Their name was on the cup from that moment.
Chelsea set out to get draws and rode their luck.
That Ashley Cole, a defender, was their outstanding player in Munich, speaks volumes.
Didier Drogba has spent a week being celebrated after a superb equalising header and penalty, but he didn't do anything until he scored the goal and he's been mediocre this season.
That's why Roman Abramovich is correct in looking at the bigger picture. I'm told he will offer Di Matteo a year because he feels that he has to, but what chance does Di Matteo have when his football is so defensive? Didn't Jose Mourinho lose his job because Chelsea's football wasn't attractive enough?
Di Matteo was a decent enough player, a neat and tidy midfielder in a class below the best of his generations, the Vieiras, Petits, Keanes and even Dennis Wise. He fitted in with the others at Chelsea, a team full of what I called 'Tottenham players' – someone who is arrogant, flashy on the ball, makes passes to teammates five yards away and then runs to retrieve the ball. Someone who has a big name, but a soft underbelly which can be exploited when the going gets tough. Someone who wins next to nothing.
I played against him several times and he never made an impact on me like the best midfielders.
Di Matteo has done well enough in management at MK Dons and West Brom. He has a good future in management, but he's not in the same class as the top coaches, the ones Chelsea should be looking at, the ones they have used and sacked in recent years. He may have won the FA Cup and Champions League, but the football under Di Matteo isn't good enough.
A truly great coach – and Chelsea have the resources to appoint the very best – should be going against the biggest teams aiming for a win, not planning to hold out for a draw. That is anti-football and a side as expensively assembled as Chelsea should be better than that.
Nobody will remember Chelsea's European Cup winners for their great attacking football, like Barcelona last season.
The results weren't as good, yet Chelsea actually played better football under Villas-Boas. It was shame that a lot of the players didn't give enough under him. Why? Because their positions were threatened.
Villas-Boas is an excellent coach and I hope he gets another chance at another big club. Maybe he'll get the Liverpool job, though they seem to be approaching several potential targets and getting knocked back by them, which is a puzzling tactic.
Whoever is in charge at Stamford Bridge faces a mammoth task to change an ageing squad, a process Villas-Boas began.
Abramovich wants free-flowing football, but for Chelsea to play like that they need to change their system and their personnel.
And, while he's right to revel in success achieved against all odds, there are better people to do that than Roberto Di Matteo.
sports@thenational.ae
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Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
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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
RESULTS
Bantamweight title:
Vinicius de Oliveira (BRA) bt Xavier Alaoui (MAR)
(KO round 2)
Catchweight 68kg:
Sean Soriano (USA) bt Noad Lahat (ISR)
(TKO round 1)
Middleweight:
Denis Tiuliulin (RUS) bt Juscelino Ferreira (BRA)
(TKO round 1)
Lightweight:
Anas Siraj Mounir (MAR) bt Joachim Tollefsen (DEN)
(Unanimous decision)
Catchweight 68kg:
Austin Arnett (USA) bt Daniel Vega (MEX)
(TKO round 3)
Lightweight:
Carrington Banks (USA) bt Marcio Andrade (BRA)
(Unanimous decision)
Catchweight 58kg:
Corinne Laframboise (CAN) bt Malin Hermansson (SWE)
(Submission round 2)
Bantamweight:
Jalal Al Daaja (CAN) bt Juares Dea (CMR)
(Split decision)
Middleweight:
Mohamad Osseili (LEB) bt Ivan Slynko (UKR)
(TKO round 1)
Featherweight:
Tarun Grigoryan (ARM) bt Islam Makhamadjanov (UZB)
(Unanimous decision)
Catchweight 54kg:
Mariagiovanna Vai (ITA) bt Daniella Shutov (ISR)
(Submission round 1)
Middleweight:
Joan Arastey (ESP) bt Omran Chaaban (LEB)
(Unanimous decision)
Welterweight:
Bruno Carvalho (POR) bt Souhil Tahiri (ALG)
(TKO)
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Tony Adams, David Beckham, Dennis Bergkamp, Sol Campbell, Eric Cantona, Andrew Cole, Ashley Cole, Didier Drogba, Les Ferdinand, Rio Ferdinand, Robbie Fowler, Steven Gerrard, Roy Keane, Frank Lampard, Matt Le Tissier, Michael Owen, Peter Schmeichel, Paul Scholes, John Terry, Robin van Persie, Nemanja Vidic, Patrick Viera, Ian Wright.
Company%20profile
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Directed by:Tom Beard
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Types of bank fraud
1) Phishing
Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.
2) Smishing
The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.
3) Vishing
The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.
4) SIM swap
Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.
5) Identity theft
Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.
6) Prize scams
Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.
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%3Cp%3EDirector%3A%20Khalid%20Fahad%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Shaima%20Al%20Tayeb%2C%20Wafa%20Muhamad%2C%20Hamss%20Bandar%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Sour%20Grapes
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