Jose Mourinho's Chelsea top the Premier League with 63 points from 28 matches, four better than Liverpool and Arsenal. Paul Gilham / Getty Images
Jose Mourinho's Chelsea top the Premier League with 63 points from 28 matches, four better than Liverpool and Arsenal. Paul Gilham / Getty Images
Jose Mourinho's Chelsea top the Premier League with 63 points from 28 matches, four better than Liverpool and Arsenal. Paul Gilham / Getty Images
Jose Mourinho's Chelsea top the Premier League with 63 points from 28 matches, four better than Liverpool and Arsenal. Paul Gilham / Getty Images

‘Always a difficult opponent’ says Mourinho, warning Chelsea of Spurs


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Jose Mourinho has told his Chelsea stars not to expect an easy ride against Tottenham on Saturday despite the north London club's woeful record at Stamford Bridge.

With title rivals Arsenal and Manchester City in FA Cup action this weekend, Mourinho’s team will open up a seven-point lead at the top of the Premier League if they beat Tim Sherwood’s Spurs.

That outcome looks a decent bet if history is any guide as it is 24 years since Tottenham left Stamford Bridge with three points thanks to Gary Lineker’s winner in February 1990.

Mourinho’s men are unbeaten in 13 league matches, winning 10 and drawing three, but in Tottenham they face a team with designs on a Champions League place and Mourinho is determined to ensure his players don’t get complacent.

“Maybe it is a coincidence because Tottenham are always a good team, always a difficult opponent,” Mourinho said.

“I don’t remember in my previous years having an easy match against Tottenham. We want to try to win and I believe they want to try the same. We want our top-four position safe.

“And at the moment the biggest threat for that top-four position is Tottenham, because they are fifth and they are the closest team to the top four.

“If we can get a result against them we can say that, almost for sure, our objective of finishing in the top four is in a very good direction.”

Spurs bounced back from a defeat at Norwich by winning 1-0 at home to Cardiff last Sunday and could close to within a point of the top four if they prevail at Stamford Bridge.

Sherwood believes that his side’s status as underdogs could work in their favour.

“Games against Chelsea at the Bridge, Arsenal at the Emirates and Liverpool at Anfield, perhaps the pressure’s off us a little bit and we can cause a surprise,” he said.

“We’re looking to mess up as many other people’s seasons as we can, and enhance ours at the same time.”

Another team looking to capitalise on the inactivity of teams above them are Manchester United, who could draw level on points with sixth-place Everton if they win at West Bromwich Albion.

David Moyes’ side have not played since slumping to a 2-0 loss at Olympiakos in the first leg of their Champions League last-16 tie on February 25 and begin the weekend 12 points below the top four.

United's last trip to The Hawthorns was for Alex Ferguson's final game as manager – a madcap 5-5 draw on the final day of last season – but while that sunny May day now seems a distant memory amid the club's current struggles, record signing Juan Mata says that there is plenty still to play for.

“A thrilling month is starting with five Premier League games against important rivals such as Liverpool and Manchester City,” the Spanish midfielder wrote on his personal blog this week.

“We do know it is a crucial month to climb up positions on the league table and we are going to give our best to try and win every single match.”

Saturday’s truncated programme also features a potentially pivotal game at the foot of the table, with second-bottom Cardiff hosting bottom club Fulham.

In FA Cup quarter-final action, Arsenal host Everton looking to reach the semi-finals for the first time since 2009.

Their title challenge suffered a setback with a 1-0 defeat at Stoke last weekend, leaving the Cup as their best hope of ending a nine-year trophy drought.

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Company Fact Box

Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup 

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

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5.30pm: Maiden (TB) Dh82,500 (Dirt) 1,600m, Winner: Panadol, Mickael Barzalona (jockey), Salem bin Ghadayer (trainer)

6.05pm: Maiden (TB) Dh82,500 (Turf) 1,400m, Winner: Mayehaab, Adrie de Vries, Fawzi Nass

6.40pm: Handicap (TB) Dh85,000 (D) 1,600m, Winner: Monoski, Mickael Barzalona, Salem bin Ghadayer

7.15pm: Handicap (TB) Dh102,500 (T) 1,800m, Winner: Eastern World, Royston Ffrench, Charlie Appleby

7.50pm: Handicap (TB) Dh92,500 (D) 1,200m, Winner: Madkal, Adrie de Vries, Fawzi Nass

8.25pm: Handicap (TB) Dh92,500 (T) 1,200m, Winner: Taneen, Dane O’Neill, Musabah Al Muhairi

Day 1, Abu Dhabi Test: At a glance

Moment of the day Dimuth Karunaratne had batted with plenty of pluck, and no little skill, in getting to within seven runs of a first-day century. Then, while he ran what he thought was a comfortable single to mid-on, his batting partner Dinesh Chandimal opted to stay at home. The opener was run out by the length of the pitch.

Stat of the day – 1 One six was hit on Day 1. The boundary was only breached 18 times in total over the course of the 90 overs. When it did arrive, the lone six was a thing of beauty, as Niroshan Dickwella effortlessly clipped Mohammed Amir over the square-leg boundary.

The verdict Three wickets down at lunch, on a featherbed wicket having won the toss, and Sri Lanka’s fragile confidence must have been waning. Then Karunaratne and Chandimal's alliance of precisely 100 gave them a foothold in the match. Dickwella’s free-spirited strokeplay meant the Sri Lankans were handily placed at 227-4 at the close.

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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

The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

Ibrahim's play list

Completed an electrical diploma at the Adnoc Technical Institute

Works as a public relations officer with Adnoc

Apart from the piano, he plays the accordion, oud and guitar

His favourite composer is Johann Sebastian Bach

Also enjoys listening to Mozart

Likes all genres of music including Arabic music and jazz

Enjoys rock groups Scorpions and Metallica 

Other musicians he likes are Syrian-American pianist Malek Jandali and Lebanese oud player Rabih Abou Khalil

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