• CHELSEA PLAYER RATINGS: Edouard Mendy – 6. Had little to do in way of important saves but commanded his area well enough and was sharp when required. Little chance with Ward-Prowse’s penalty. EPA
    CHELSEA PLAYER RATINGS: Edouard Mendy – 6. Had little to do in way of important saves but commanded his area well enough and was sharp when required. Little chance with Ward-Prowse’s penalty. EPA
  • Thiago Silva – 7. The Premier League’s oldest outfield player looks like he still has another decade at this level. Silva was once again the epitome of composure. Reuters
    Thiago Silva – 7. The Premier League’s oldest outfield player looks like he still has another decade at this level. Silva was once again the epitome of composure. Reuters
  • Antonio Rudiger – 7. Another rock-solid performance from a rock-solid defender. The German produced several important blocks and is starting to make a habit of his marauding runs. This time it almost resulted in an assist, but Lukaku had drifted slightly offside. PA
    Antonio Rudiger – 7. Another rock-solid performance from a rock-solid defender. The German produced several important blocks and is starting to make a habit of his marauding runs. This time it almost resulted in an assist, but Lukaku had drifted slightly offside. PA
  • Trevoh Chalobah – 8. Opened the scoring with a low diving header and continues to impress since breaking into the first team. Strong defensively and comfortable on the ball. Getty
    Trevoh Chalobah – 8. Opened the scoring with a low diving header and continues to impress since breaking into the first team. Strong defensively and comfortable on the ball. Getty
  • Cesar Azpilicueta – 8. Delivered a stunning first time cross to set up Werner for the German’s goal. Predictably reliable in defence but earns high marks for that cross alone. AFP
    Cesar Azpilicueta – 8. Delivered a stunning first time cross to set up Werner for the German’s goal. Predictably reliable in defence but earns high marks for that cross alone. AFP
  • Ben Chilwell – 7. Looked dangerous going forward but his rash challenge on Livramento gifted Southampton an equaliser. Redeemed himself and then some with a thunderbolt volley to make it 3-1. Tuchel spoke of Chilwell’s dented confidence as the reason for his lack of minutes so far this season. This would have done his confidence a world of good. Getty
    Ben Chilwell – 7. Looked dangerous going forward but his rash challenge on Livramento gifted Southampton an equaliser. Redeemed himself and then some with a thunderbolt volley to make it 3-1. Tuchel spoke of Chilwell’s dented confidence as the reason for his lack of minutes so far this season. This would have done his confidence a world of good. Getty
  • Ruben Loftus-Cheek – 8. Broke through the lines for fun, providing energy and drive to the Chelsea midfield and spread play at will. Produced an Air Jordan-style leap to flick the ball on for Chalobah’s goal. Certainly taking his opportunities to impress Tuchel. Getty
    Ruben Loftus-Cheek – 8. Broke through the lines for fun, providing energy and drive to the Chelsea midfield and spread play at will. Produced an Air Jordan-style leap to flick the ball on for Chalobah’s goal. Certainly taking his opportunities to impress Tuchel. Getty
  • Mateo Kovacic – 7. The Croatian delivered a typically committed and energetic performance, supporting his team in defence and launching counter-attacks, but did not quite dominate the midfield as he so often does. PA
    Mateo Kovacic – 7. The Croatian delivered a typically committed and energetic performance, supporting his team in defence and launching counter-attacks, but did not quite dominate the midfield as he so often does. PA
  • Callum Hudson-Odoi – 7. Deployed at left wing, Hudson-Odoi charged at Southampton defenders all afternoon and was unlucky not to get an assist when Werner’s header was chalked off. An encouraging display. PA
    Callum Hudson-Odoi – 7. Deployed at left wing, Hudson-Odoi charged at Southampton defenders all afternoon and was unlucky not to get an assist when Werner’s header was chalked off. An encouraging display. PA
  • Chelsea's German striker Timo Werner (R) celebrates with teammates after he scores his team's second goal during the English Premier League football match between Chelsea and Southampton at Stamford Bridge in London on October 2, 2021. (Photo by JUSTIN TALLIS / AFP) / RESTRICTED TO EDITORIAL USE. No use with unauthorized audio, video, data, fixture lists, club/league logos or 'live' services. Online in-match use limited to 120 images. An additional 40 images may be used in extra time. No video emulation. Social media in-match use limited to 120 images. An additional 40 images may be used in extra time. No use in betting publications, games or single club/league/player publications. /
    Chelsea's German striker Timo Werner (R) celebrates with teammates after he scores his team's second goal during the English Premier League football match between Chelsea and Southampton at Stamford Bridge in London on October 2, 2021. (Photo by JUSTIN TALLIS / AFP) / RESTRICTED TO EDITORIAL USE. No use with unauthorized audio, video, data, fixture lists, club/league logos or 'live' services. Online in-match use limited to 120 images. An additional 40 images may be used in extra time. No video emulation. Social media in-match use limited to 120 images. An additional 40 images may be used in extra time. No use in betting publications, games or single club/league/player publications. /
  • Romelu Lukaku – 6. Chelsea are still working out how to best play to the Belgian striker’s strengths Got into the action after the break and could have had an excellent assist only for Werner’s effort to be saved. Inexplicably missed a golden chance when he clattered the post but it mattered little as Chilwell struck from the rebound. Getty
    Romelu Lukaku – 6. Chelsea are still working out how to best play to the Belgian striker’s strengths Got into the action after the break and could have had an excellent assist only for Werner’s effort to be saved. Inexplicably missed a golden chance when he clattered the post but it mattered little as Chilwell struck from the rebound. Getty
  • SUBS: Mason Mount (On for Hudon-Odoi 65’) – 7. Made a huge difference after coming on and helped Chelsea make the most of their extra player. Brought energy and attacking threat. An instant reminder of how much the Blues have missed him during his injury absence. Getty
    SUBS: Mason Mount (On for Hudon-Odoi 65’) – 7. Made a huge difference after coming on and helped Chelsea make the most of their extra player. Brought energy and attacking threat. An instant reminder of how much the Blues have missed him during his injury absence. Getty
  • Jorginho (On for Kovacic 73’) – 6. It was Ward-Prowse’s challenge on the Italian that ultimately turned the game in Chelsea’s favour. Little impact beyond that. Getty
    Jorginho (On for Kovacic 73’) – 6. It was Ward-Prowse’s challenge on the Italian that ultimately turned the game in Chelsea’s favour. Little impact beyond that. Getty
  • Ross Barkley (On for Loftus-Cheek 83’) – 7. Delivered a pinpoint cross to Azpilicueta with his first contribution to start the move for Werner’s goal. A fine cameo. Getty
    Ross Barkley (On for Loftus-Cheek 83’) – 7. Delivered a pinpoint cross to Azpilicueta with his first contribution to start the move for Werner’s goal. A fine cameo. Getty
  • SOUTHAMPTON PLAYER RATINGS: Alex McCarthy – 7. Can’t be blamed for any of the conceded goals and made several vital saves, none more so than his strong hand to deny Werner. AP Photo
    SOUTHAMPTON PLAYER RATINGS: Alex McCarthy – 7. Can’t be blamed for any of the conceded goals and made several vital saves, none more so than his strong hand to deny Werner. AP Photo
  • Tino Livramento – 7. Tuchel spoke of his regret at the young right-back leaving in the summer and based on this performance, it’s clear to see why. Produced a great challenge on Hudson-Odoi to display his defensive ability, before earning a penalty with some sharp footwork against Chilwell. AFP
    Tino Livramento – 7. Tuchel spoke of his regret at the young right-back leaving in the summer and based on this performance, it’s clear to see why. Produced a great challenge on Hudson-Odoi to display his defensive ability, before earning a penalty with some sharp footwork against Chilwell. AFP
  • Jan Bednarek – 6. Had a busy afternoon trying to stand up to Chelsea’s relentless attacks. Did well enough until the Blues poured forward after Ward-Prowse’s dismissal. AFP
    Jan Bednarek – 6. Had a busy afternoon trying to stand up to Chelsea’s relentless attacks. Did well enough until the Blues poured forward after Ward-Prowse’s dismissal. AFP
  • Mohammed Salisu – 6. Similar to defensive partner Bednarek, Salisu largely did well against Chelsea until the late pressure became too much. Getty
    Mohammed Salisu – 6. Similar to defensive partner Bednarek, Salisu largely did well against Chelsea until the late pressure became too much. Getty
  • Kyle Walker-Peters – 6. Showed great feet to set up a good chance for Walcott in the first half but his attacking contribution was muted after that and had his hands full with Werner. Getty
    Kyle Walker-Peters – 6. Showed great feet to set up a good chance for Walcott in the first half but his attacking contribution was muted after that and had his hands full with Werner. Getty
  • Theo Walcott – 5. Had a great chance to level but flashed his header wide. That was as good as it got for the former England man, who was replaced at half-time. Getty
    Theo Walcott – 5. Had a great chance to level but flashed his header wide. That was as good as it got for the former England man, who was replaced at half-time. Getty
  • Oriol Romeu – 6. Produced a great block to deny Werner in the first half but was largely outclassed by Loftus-Cheek and Kovacic in midfield. PA
    Oriol Romeu – 6. Produced a great block to deny Werner in the first half but was largely outclassed by Loftus-Cheek and Kovacic in midfield. PA
  • James Ward-Prowse – 5. Buried a trademark penalty to earn Southampton parity but was given his marching orders after VAR deemed his ankle-cruncher on Jorginho worthy of red. It proved a pivotal moment as Chelsea poured forward to win the game. Getty
    James Ward-Prowse – 5. Buried a trademark penalty to earn Southampton parity but was given his marching orders after VAR deemed his ankle-cruncher on Jorginho worthy of red. It proved a pivotal moment as Chelsea poured forward to win the game. Getty
  • Nathan Tella – 7. Provided a real spark for the visitors and used his pace to help Southampton attack. Looks a real talent. Getty
    Nathan Tella – 7. Provided a real spark for the visitors and used his pace to help Southampton attack. Looks a real talent. Getty
  • Nathan Redmond – 6. One of those frustrating Redmond performances where he looked on the verge of doing something dangerous but never quite pulled it off. AFP
    Nathan Redmond – 6. One of those frustrating Redmond performances where he looked on the verge of doing something dangerous but never quite pulled it off. AFP
  • Stuart Armstrong – 5. Struggled for chances and hit one tame effort straight at Mendy. Never looked like threatening the Chelsea goal. Getty
    Stuart Armstrong – 5. Struggled for chances and hit one tame effort straight at Mendy. Never looked like threatening the Chelsea goal. Getty
  • Ibrahima Diallo (On for Walcott 45’) – 6. Brought on as part of a change in system but his influence was limited. EPA
    Ibrahima Diallo (On for Walcott 45’) – 6. Brought on as part of a change in system but his influence was limited. EPA
  • Moussa Djenepo (On for Tella 73’) – N/A. PA
    Moussa Djenepo (On for Tella 73’) – N/A. PA
  • Mohamed Elyounoussi (On for Redmond 87’) – N/A. Getty
    Mohamed Elyounoussi (On for Redmond 87’) – N/A. Getty

Chelsea v Southampton player ratings: Werner 9, Loftus-Cheek 8; Ward-Prowse 5


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Chelsea got back to winning ways on Saturday, beating Southampton 3-1 in the Premier League thanks to late goals by Timo Werner and Ben Chilwell after the Saints were reduced to 10 men.

Blues defender Trevoh Chalobah put the hosts ahead in the ninth minute but Southampton hit back with a penalty converted by James Ward-Prowse in the 61st minute after Chilwell fouled former Chelsea defender Tino Livramento.

Ward-Prowse was shown a straight red card 16 minutes later for a foul on Jorginho which was picked up by the VAR officials and the game swung back Chelsea's way.

In the 84th minute, Werner scored from point-blank range after a cross by captain Cesar Azpilicueta and five minutes later Chilwell atoned for giving away the earlier penalty by smashing the ball in after a goalmouth scramble.

The win lifted Chelsea to the top of the table ahead of Sunday's clash between fellow title contenders Liverpool and Manchester City. Winless Southampton remain just outside the relegation zone.

In the photo gallery above, Jon Turner has provided his player ratings from Stamford Bridge. To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

The Details

Article 15
Produced by: Carnival Cinemas, Zee Studios
Directed by: Anubhav Sinha
Starring: Ayushmann Khurrana, Kumud Mishra, Manoj Pahwa, Sayani Gupta, Zeeshan Ayyub
Our rating: 4/5 

THE%20HOLDOVERS
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Company%20Profile
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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

Abu Dhabi GP schedule

Friday: First practice - 1pm; Second practice - 5pm

Saturday: Final practice - 2pm; Qualifying - 5pm

Sunday: Etihad Airways Abu Dhabi Grand Prix (55 laps) - 5.10pm

How much do leading UAE’s UK curriculum schools charge for Year 6?
  1. Nord Anglia International School (Dubai) – Dh85,032
  2. Kings School Al Barsha (Dubai) – Dh71,905
  3. Brighton College Abu Dhabi - Dh68,560
  4. Jumeirah English Speaking School (Dubai) – Dh59,728
  5. Gems Wellington International School – Dubai Branch – Dh58,488
  6. The British School Al Khubairat (Abu Dhabi) - Dh54,170
  7. Dubai English Speaking School – Dh51,269

*Annual tuition fees covering the 2024/2025 academic year

SPECS
%3Cp%3E%3Cstrong%3EEngine%3C%2Fstrong%3E%3A%202-litre%20direct%20injection%20turbo%20%0D%3Cbr%3E%3Cstrong%3ETransmission%3C%2Fstrong%3E%3A%207-speed%20automatic%20%0D%3Cbr%3E%3Cstrong%3EPower%3C%2Fstrong%3E%3A%20261hp%20%0D%3Cbr%3E%3Cstrong%3ETorque%3C%2Fstrong%3E%3A%20400Nm%20%0D%3Cbr%3E%3Cstrong%3EPrice%3C%2Fstrong%3E%3A%20From%20Dh134%2C999%26nbsp%3B%3C%2Fp%3E%0A
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

Hales' batting career

Tests 11; Runs 573; 100s 0; 50s 5; Avg 27.38; Best 94

ODIs 58; Runs 1,957; 100s 5; 50s 11; Avg 36.24; Best 171

T20s 52; Runs 1,456; 100s 1; 50s 7; Avg 31.65; Best 116 not out

The specs
 
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)

Voices: How A Great Singer Can Change Your Life
Nick Coleman
Jonathan Cape

Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
PROFILE

Name: Enhance Fitness 

Year started: 2018 

Based: UAE 

Employees: 200 

Amount raised: $3m 

Investors: Global Ventures and angel investors 

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

While you're here
The specs

Engine: 3.8-litre twin-turbo V8

Power: 611bhp

Torque: 620Nm

Transmission: seven-speed automatic

Price: upon application

On sale: now

RESULTS

2.15pm Maiden (PA) Dh40,000 (Dirt) 1,200m

Winner Shawall, Abdul Aziz Al Balushi (jockey), Majed Al Jahouri (trainer)

2.45pm Handicap (PA) Dh40,000 (D) 1,200m

Winner Anna Bella Aa, Fabrice Veron, Abdelkhir Adam

3.15pm Handicap (PA) Dh40,000 (D) 1,200m

Winner AF Thayer, Tadhg O’Shea, Ernst Oertel

3.45pm Handicap (PA) Dh40,000 (D) 1,700m

Winner Taajer, Fabrice Veron, Eric Lemartinel

4.15pm The Ruler of Sharjah Cup – Prestige (PA) Dh250,000 (D) 1,700m

Winner Jawaal, Jim Crowley, Majed Al Jahouri

4.45pm Handicap (TB) Dh40,000 (D) 2,000m

Winner Maqaadeer, Jim Crowley, Doug Watson

UK’s AI plan
  • AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
  • £10bn AI growth zone in South Wales to create 5,000 jobs
  • £100m of government support for startups building AI hardware products
  • £250m to train new AI models
Infiniti QX80 specs

Engine: twin-turbocharged 3.5-liter V6

Power: 450hp

Torque: 700Nm

Price: From Dh450,000, Autograph model from Dh510,000

Available: Now

Updated: October 02, 2021, 5:10 PM