LONDON, ENGLAND - FEBRUARY 17: Frank Lampard of Chelsea celebrates after scoring their third goal during the FA Cup Fourth Round Replay between Chelsea and Brentford at Stamford Bridge on February 17, 2013 in London, England. (Photo by Scott Heavey/Getty Images) *** Local Caption *** 161841555.jpg
LONDON, ENGLAND - FEBRUARY 17: Frank Lampard of Chelsea celebrates after scoring their third goal during the FA Cup Fourth Round Replay between Chelsea and Brentford at Stamford Bridge on February 17, 2013 in London, England. (Photo by Scott Heavey/Getty Images) *** Local Caption *** 161841555.jpg
LONDON, ENGLAND - FEBRUARY 17: Frank Lampard of Chelsea celebrates after scoring their third goal during the FA Cup Fourth Round Replay between Chelsea and Brentford at Stamford Bridge on February 17, 2013 in London, England. (Photo by Scott Heavey/Getty Images) *** Local Caption *** 161841555.jpg
LONDON, ENGLAND - FEBRUARY 17: Frank Lampard of Chelsea celebrates after scoring their third goal during the FA Cup Fourth Round Replay between Chelsea and Brentford at Stamford Bridge on February 17,

FA Cup: Chelsea through to fifth round at Brentford's expense


  • English
  • Arabic

LONDON // In the end it was all easy enough. Eventually Chelsea swatted away the challenge of Brentford of League One to progress to the fifth round of the FA Cup for the 13th time in the past 14 seasons, and an uneasy truce hangs over Stamford Bridge.

The club captain John Terry was included despite reports in a Sunday tabloid newspaper of a bust-up between Rafa Benitez and Terry after the manager reportedly singled out the former England captain for criticism following the 3-2 defeat at Newcastle United two weeks ago. The club made a point of denying the story, saying there is nothing amiss in Terry's relationship with his manager.

Benitez's relationship with Chelsea fans, meanwhile, has slipped into a frosty familiarity. There were the usual chants for Roberto Di Matteo after 16 minutes and the latest in a series of predictable banners. A fan near the press box held up an A3 sheet on which he had scrawled "Rafa - worst manager since Mr A took over. Fact. Benitez out".

It seemed to sum up the general atmosphere: the fan had bothered to do something to register his protest, but appeared not to have spent more than about five minutes on it.

There was little chance of Roman Abramovich, seated on the other side of the ground with his son - who seemed to be sporting a David Luiz haircut - being able to read it, let alone acting on it.

And there in the crowd, glowering uncomfortably, was a reminder of managerial haplessness past, Avram Grant. Was it a warning of what might happen if Benitez leaves? A reminder of bleaker days? A promise of better things to come?

This is the conundrum of Chelsea: when there is no meaning issued from the top, when Abramovich's thoughts remain a mystery, all possibilities seem equally valid. His - or the club's - treatment of Frank Lampard is as puzzling as it ever was: there were broad grins from Abramovich as Lampard scored the third goal but his hands remained resolutely in the pockets of his Champions League jacket when the 34-year-old midfielder received a standing ovation as he was substituted nine minutes from time. An offer of a new contract for Lampard is seemingly as far off as it ever was, despite his superlative recent performances.

Benitez conceded that "Frank is on fire, and he's scoring lots of goals, and that's good for him and the team" and suggested he could finish the term with 15.

The coach had no explanation for a violent collision, in the final five minutes, between Luiz and Brentford's Jake Reeves, who seemed groggy and unsteady as he was led off the pitch.

Early on, Chelsea had missed enough chances, the Brentford goalkeeper Simon Moore making one superb save from a Demba Ba header, to make an upset conceivable. But they took the lead with a goal of overwhelming simplicity.

Petr Cech thumped a clearance long and, when Ba and Tony Craig jumped for it, the ball dropped to Juan Mata, who drilled in a low drive from 25 yards.

Once the dam was broken, Brentford were powerless to stop the flood: Oscar, who had earlier hit the post, flicked in a Branislav Ivanovic cross and Lampard side-footed in a Mata cutback before Terry himself headed the fourth from Oscar's looping delivery.

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FA Cup quarter-final draw

Oldham Athletic/Everton v Wigan Athletic

Manchester City v Barnsley

Manchester United/Reading v Middlesbrough/Chelsea

Millwall v Blackburn Rovers

Ties to be played on the weekend of March 9 and 10.

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Countries recognising Palestine

France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra

 

If you go...

Fly from Dubai or Abu Dhabi to Chiang Mai in Thailand, via Bangkok, before taking a five-hour bus ride across the Laos border to Huay Xai. The land border crossing at Huay Xai is a well-trodden route, meaning entry is swift, though travellers should be aware of visa requirements for both countries.

Flights from Dubai start at Dh4,000 return with Emirates, while Etihad flights from Abu Dhabi start at Dh2,000. Local buses can be booked in Chiang Mai from around Dh50

Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
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FIXTURES

Thu Mar 15 – West Indies v Afghanistan, UAE v Scotland
Fri Mar 16 – Ireland v Zimbabwe
Sun Mar 18 – Ireland v Scotland
Mon Mar 19 – West Indies v Zimbabwe
Tue Mar 20 – UAE v Afghanistan
Wed Mar 21 – West Indies v Scotland
Thu Mar 22 – UAE v Zimbabwe
Fri Mar 23 – Ireland v Afghanistan

The top two teams qualify for the World Cup

Classification matches
The top-placed side out of Papua New Guinea, Hong Kong or Nepal will be granted one-day international status. UAE and Scotland have already won ODI status, having qualified for the Super Six.

Thu Mar 15 – Netherlands v Hong Kong, PNG v Nepal
Sat Mar 17 – 7th-8th place playoff, 9th-10th place playoff

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

War 2

Director: Ayan Mukerji

Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana

Rating: 2/5

Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

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Essentials
The flights: You can fly from the UAE to Iceland with one stop in Europe with a variety of airlines. Return flights with Emirates from Dubai to Stockholm, then Icelandair to Reykjavik, cost from Dh4,153 return. The whole trip takes 11 hours. British Airways flies from Abu Dhabi and Dubai to Reykjavik, via London, with return flights taking 12 hours and costing from Dh2,490 return, including taxes. 
The activities: A half-day Silfra snorkelling trip costs 14,990 Icelandic kronur (Dh544) with Dive.is. Inside the Volcano also takes half a day and costs 42,000 kronur (Dh1,524). The Jokulsarlon small-boat cruise lasts about an hour and costs 9,800 kronur (Dh356). Into the Glacier costs 19,500 kronur (Dh708). It lasts three to four hours.
The tours: It’s often better to book a tailor-made trip through a specialist operator. UK-based Discover the World offers seven nights, self-driving, across the island from £892 (Dh4,505) per person. This includes three nights’ accommodation at Hotel Husafell near Into the Glacier, two nights at Hotel Ranga and two nights at the Icelandair Hotel Klaustur. It includes car rental, plus an iPad with itinerary and tourist information pre-loaded onto it, while activities can be booked as optional extras. More information inspiredbyiceland.com

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