Chelsea striker Romelu Lukaku celebrates after scoring the second goal against Aston Villa. AFP
Chelsea striker Romelu Lukaku celebrates after scoring the second goal against Aston Villa. AFP
Chelsea striker Romelu Lukaku celebrates after scoring the second goal against Aston Villa. AFP
Chelsea striker Romelu Lukaku celebrates after scoring the second goal against Aston Villa. AFP

Chelsea 'hunting' leaders after comeback win against Aston Villa


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Jorginho scored two penalties and Romelu Lukaku netted his first Premier League goal since September to lead Chelsea’s comeback 3-1 victory over Aston Villa on Sunday.

Lukaku’s first season back in England has been hampered by an ankle injury and the striker had not scored in the league since last facing Villa 106 days earlier.

After drawing their last two games, Chelsea avoided losing further ground on Manchester City, staying six points behind first place.

“I needed a performance like this,” Lukaku said. “It’s been difficult getting [on at] the end of games. I kept working hard. I’m happy with my performance and have to push on.

“We are the hunters now. The last results were not the best and now we have to chase. We have to treat every game like a final. Today we won and now we have to push on.”

Villa enjoyed a huge slice of fortune in the 28th minute when Chelsea defender Reece James rose to clear Matt Targett’s left-wing cross but only succeeded in diverting it over his own goalkeeper, Edouard Mendy.

Villa gave Chelsea a way back six minutes later when Matty Cash recklessly dived in on Callum Hudson-Odoi in the penalty area and Jorginho stepped up to convert from the spot.

Chelsea replaced Trevoh Chalobah with Lukaku at half-time and his presence rattled Villa immediately.

Lukaku’s Premier League drought ended in the 56th minute. Hudson-Odoi’s cross found Lukaku drifting in before a dozing Tyrone Mings and he glanced in from seven metres.

Jorginho celebrates after scoring his side's third goal. AP
Jorginho celebrates after scoring his side's third goal. AP

It was Lukaku who had the telling effect once again in stoppage time. Ezri Konsa brought him down and Jorginho netted again from the spot.

Villa, who slip to 11th place, were without manager Steven Gerrard who is in isolation with the coronavirus.

The specs: 2019 Haval H6

Price, base: Dh69,900

Engine: 2.0-litre turbocharged four-cylinder

Transmission: Seven-speed automatic

Power: 197hp @ 5,500rpm

Torque: 315Nm @ 2,000rpm

Fuel economy, combined: 7.0L / 100km

Emergency

Director: Kangana Ranaut

Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry 

Rating: 2/5

Gulf Under 19s final

Dubai College A 50-12 Dubai College B

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

WOMAN AND CHILD

Director: Saeed Roustaee

Starring: Parinaz Izadyar, Payman Maadi

Rating: 4/5

 

 

Arabian Gulf Cup FINAL

Al Nasr 2

(Negredo 1, Tozo 50)

Shabab Al Ahli 1

(Jaber 13)

FIXTURES

Thursday
Dibba v Al Dhafra, Fujairah Stadium (5pm)
Al Wahda v Hatta, Al Nahyan Stadium (8pm)

Friday
Al Nasr v Ajman, Zabeel Stadium (5pm)
Al Jazria v Al Wasl, Mohammed Bin Zayed Stadium (8pm)

Saturday
Emirates v Al Ain, Emirates Club Stadium (5pm)
Sharjah v Shabab Al Ahli Dubai, Sharjah Stadium (8pm)

Blackpink World Tour [Born Pink] In Cinemas

Starring: Rose, Jisoo, Jennie, Lisa

Directors: Min Geun, Oh Yoon-Dong

Rating: 3/5

The Pope's itinerary

Sunday, February 3, 2019 - Rome to Abu Dhabi
1pm: departure by plane from Rome / Fiumicino to Abu Dhabi
10pm: arrival at Abu Dhabi Presidential Airport


Monday, February 4
12pm: welcome ceremony at the main entrance of the Presidential Palace
12.20pm: visit Abu Dhabi Crown Prince at Presidential Palace
5pm: private meeting with Muslim Council of Elders at Sheikh Zayed Grand Mosque
6.10pm: Inter-religious in the Founder's Memorial


Tuesday, February 5 - Abu Dhabi to Rome
9.15am: private visit to undisclosed cathedral
10.30am: public mass at Zayed Sports City – with a homily by Pope Francis
12.40pm: farewell at Abu Dhabi Presidential Airport
1pm: departure by plane to Rome
5pm: arrival at the Rome / Ciampino International Airport

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

Updated: December 27, 2021, 3:22 AM