• CHELSEA RATINGS: Kepa Arrizabalaga - 7: First save was an easy one from Winks’ low strike 14 minutes in – and that was it for the Spaniard’s first-half exertions bar being beaten by Kane's goal that was ruled out for a foul. Decent stop from Kane header late in the game. AFP
    CHELSEA RATINGS: Kepa Arrizabalaga - 7: First save was an easy one from Winks’ low strike 14 minutes in – and that was it for the Spaniard’s first-half exertions bar being beaten by Kane's goal that was ruled out for a foul. Decent stop from Kane header late in the game. AFP
  • Cesar Azpilicueta - 7: Captain’s decoy run down created the space for Ziyech to score his stunning goal. Felt he should have had a penalty when hauled down in second half by Skipp. Barely gave Sessegnon a kick. Getty
    Cesar Azpilicueta - 7: Captain’s decoy run down created the space for Ziyech to score his stunning goal. Felt he should have had a penalty when hauled down in second half by Skipp. Barely gave Sessegnon a kick. Getty
  • Thiago Silva - 8: A real threat in the air and headed two chances over in the first half, so was no surprise when he got the slightest of touches on Mount's free kick to put Chelsea two up. Booked for cynical foul on Bergwijn and went down very easily from slight Kane touch that saw goal disallowed for Spurs striker. AP
    Thiago Silva - 8: A real threat in the air and headed two chances over in the first half, so was no surprise when he got the slightest of touches on Mount's free kick to put Chelsea two up. Booked for cynical foul on Bergwijn and went down very easily from slight Kane touch that saw goal disallowed for Spurs striker. AP
  • Antonio Rudiger - 8: Ran from one end of the pitch to the other in one counter-attack, collected ball on right wing and his low cross almost found Lukaku. Didn’t put a foot wrong all night and home fans are desperate for German to stay at club. Reuters
    Antonio Rudiger - 8: Ran from one end of the pitch to the other in one counter-attack, collected ball on right wing and his low cross almost found Lukaku. Didn’t put a foot wrong all night and home fans are desperate for German to stay at club. Reuters
  • Malang Sarr - 7: Birthday boy nearly had celebrations ended early when Doherty landed crunching late challenge on his ankle. Positioning and decision-making at the back impressive. Getty
    Malang Sarr - 7: Birthday boy nearly had celebrations ended early when Doherty landed crunching late challenge on his ankle. Positioning and decision-making at the back impressive. Getty
  • Jorginho - 7: Sat in front of defence and gave licence to Mount and Ziyech to launch attacks. Picked up first-half booking. Seemed to stroll through match with minimum of fuss. PA
    Jorginho - 7: Sat in front of defence and gave licence to Mount and Ziyech to launch attacks. Picked up first-half booking. Seemed to stroll through match with minimum of fuss. PA
  • Mateo Kovacic - 7: Fine performance from the reliable Croatian, who spent the match going box to box and winning tackles at both ends. Gave the ball away a couple of times in second half, though, one of which annoyed teammate Rudiger. Getty
    Mateo Kovacic - 7: Fine performance from the reliable Croatian, who spent the match going box to box and winning tackles at both ends. Gave the ball away a couple of times in second half, though, one of which annoyed teammate Rudiger. Getty
  • Hakim Ziyech - 9: Had a shot saved by Lloris early on and pinged superb ball into box just before half-time. Absolutely beautiful curling left-footed finish into top corner just after break to open scoring then denied another minutes later by good Lloris stop. EPA
    Hakim Ziyech - 9: Had a shot saved by Lloris early on and pinged superb ball into box just before half-time. Absolutely beautiful curling left-footed finish into top corner just after break to open scoring then denied another minutes later by good Lloris stop. EPA
  • Mason Mount - 8: Started the game on fire with a fine ball into the box to find Lukaku in first minute and was at the heart of Chelsea’s early dominance. Drove shot over from edge of box as Chelsea stepped up gears again after the break and his superb whipped-in cross supplied second goal for Silva. PA
    Mason Mount - 8: Started the game on fire with a fine ball into the box to find Lukaku in first minute and was at the heart of Chelsea’s early dominance. Drove shot over from edge of box as Chelsea stepped up gears again after the break and his superb whipped-in cross supplied second goal for Silva. PA
  • Callum Hudson-Odoi - 7: Headed half chance wide from tight angle in opening five minutes. His driving run down the left wing and ball into Ziyech’s feet set up opening goal. Was starting to dominate Tanganga so much that Spurs full-back was hooked in second half. AP
    Callum Hudson-Odoi - 7: Headed half chance wide from tight angle in opening five minutes. His driving run down the left wing and ball into Ziyech’s feet set up opening goal. Was starting to dominate Tanganga so much that Spurs full-back was hooked in second half. AP
  • Romelu Lukaku - 6: Blazed a shot on the turn over the bar in first minute then guilty of a swing and a miss after half-an-hour from another Mount ball. Good turn and strike in second half but shot too close to Lloris. Needs a goal. EPA
    Romelu Lukaku - 6: Blazed a shot on the turn over the bar in first minute then guilty of a swing and a miss after half-an-hour from another Mount ball. Good turn and strike in second half but shot too close to Lloris. Needs a goal. EPA
  • SUBS: N’Golo Kante – (Jorginho 73’) 6: Chelsea certainly not lacking in midfield department. Frenchman came on with match already won. PA
    SUBS: N’Golo Kante – (Jorginho 73’) 6: Chelsea certainly not lacking in midfield department. Frenchman came on with match already won. PA
  • Saul Niguez – (Ziyech 90’+1’) N/A. Reuters
    Saul Niguez – (Ziyech 90’+1’) N/A. Reuters
  • SUB: Marcos Alonso - (On for Ziyech 90+1') N/A. AFP
    SUB: Marcos Alonso - (On for Ziyech 90+1') N/A. AFP
  • TOTTENHAM RATINGS: Hugo Lloris - 6: Punched a Ziyech curling strike away that he should have caught early on but for all Chelsea pressure, didn't have any saves to make in rest of first half. Could only watch helplessly as Ziyech’s stunner hit the back of the net. Saved well from Lukaku in second half. Reuters
    TOTTENHAM RATINGS: Hugo Lloris - 6: Punched a Ziyech curling strike away that he should have caught early on but for all Chelsea pressure, didn't have any saves to make in rest of first half. Could only watch helplessly as Ziyech’s stunner hit the back of the net. Saved well from Lukaku in second half. Reuters
  • Japhet Tanganga - 5: Shoved into advertising hoardings by Mount in first half that angered his Spurs teammates. Booked himself for pushing over Hudson-Odoi and could have been shown a red for holding on to same player later in first half. Skinned by Hudson-Odoi ahead of first goal and no surprise when he was taken off. AP
    Japhet Tanganga - 5: Shoved into advertising hoardings by Mount in first half that angered his Spurs teammates. Booked himself for pushing over Hudson-Odoi and could have been shown a red for holding on to same player later in first half. Skinned by Hudson-Odoi ahead of first goal and no surprise when he was taken off. AP
  • Eric Dier - 6: Lost Lukaku for the Belgian’s first-minute chance but did well to deny striker with important challenges on a couple of other occasions. Reuters
    Eric Dier - 6: Lost Lukaku for the Belgian’s first-minute chance but did well to deny striker with important challenges on a couple of other occasions. Reuters
  • Davinson Sanchez - 6: One nervy, wild clearance after quarter-of-an-hour that Chelsea failed to capitalise on. Rolled by Lukaku in 67th minute but Lloris saved Belgian’s strike. EPA
    Davinson Sanchez - 6: One nervy, wild clearance after quarter-of-an-hour that Chelsea failed to capitalise on. Rolled by Lukaku in 67th minute but Lloris saved Belgian’s strike. EPA
  • Ben Davies - 5: Wales defender had a challenging night as Chelsea launched regular raids down his flank. Silva beat him to cross for second goal. EPA
    Ben Davies - 5: Wales defender had a challenging night as Chelsea launched regular raids down his flank. Silva beat him to cross for second goal. EPA
  • Matt Doherty - 6: Nasty late challenge on Sarr in first half that should have seen at least a yellow card for Irishman. No real impact on game. Getty
    Matt Doherty - 6: Nasty late challenge on Sarr in first half that should have seen at least a yellow card for Irishman. No real impact on game. Getty
  • Harry Winks - 6: Chelsea backed off and allowed midfielder a chance to shoot after 14 minutes but Kepa saved low strike comfortably. Winks, and his Spurs teammates, were outclassed in midfield throughout. Getty
    Harry Winks - 6: Chelsea backed off and allowed midfielder a chance to shoot after 14 minutes but Kepa saved low strike comfortably. Winks, and his Spurs teammates, were outclassed in midfield throughout. Getty
  • Pierre-Emile Hojbjerg - 6: Struggled to get a grip in midfield and guilty of leaving gaps that likes of Mount took advantage of. Nearly picked out Doherty with defence-splitting ball when Spurs were 2-0 down. Reuters
    Pierre-Emile Hojbjerg - 6: Struggled to get a grip in midfield and guilty of leaving gaps that likes of Mount took advantage of. Nearly picked out Doherty with defence-splitting ball when Spurs were 2-0 down. Reuters
  • Ryan Sessegnon - 5: Had barely figured until put through by Hojbjerg after 38 minutes but scuffed effort nearly hit corner flag. Found Kane with better ball soon after ahead of teammate’s disallowed goal. Getty
    Ryan Sessegnon - 5: Had barely figured until put through by Hojbjerg after 38 minutes but scuffed effort nearly hit corner flag. Found Kane with better ball soon after ahead of teammate’s disallowed goal. Getty
  • Steven Bergwijn - 6: The hero against Leicester last time out and it was his surging run helped set-up Spurs’ best first-half chance that saw Kane’s finish ruled out. Volley on turn saved by Kepa in second period. Reuters
    Steven Bergwijn - 6: The hero against Leicester last time out and it was his surging run helped set-up Spurs’ best first-half chance that saw Kane’s finish ruled out. Volley on turn saved by Kepa in second period. Reuters
  • Harry Kane - 6: Had ball into net five minutes before break but goal disallowed for slight push on Silva. England captain was still moaning at the referee coming on pitch at start of second half. Had header well saved by Kepa with a few minutes left. AP
    Harry Kane - 6: Had ball into net five minutes before break but goal disallowed for slight push on Silva. England captain was still moaning at the referee coming on pitch at start of second half. Had header well saved by Kepa with a few minutes left. AP
  • SUBS: Lucas Moura – (Sessegnon 56’) 5: Came on just after second goal which killed off game. Reuters
    SUBS: Lucas Moura – (Sessegnon 56’) 5: Came on just after second goal which killed off game. Reuters
  • Oliver Skipp – (Tanganga 56’) 5: Looked to have almost rugby-tackled Azpilicueta to ground in box soon after coming on but no penalty given. Getty
    Oliver Skipp – (Tanganga 56’) 5: Looked to have almost rugby-tackled Azpilicueta to ground in box soon after coming on but no penalty given. Getty
  • Bryan Gil – (On for Winks 89’) N/A. AFP
    Bryan Gil – (On for Winks 89’) N/A. AFP

Chelsea v Tottenham player ratings: Ziyech 9, Lukaku 6; Tanganga 5, Kane 6


  • English
  • Arabic

Chelsea outclassed London rivals Tottenham Hotspur as they secured a 2-0 Premier League victory at Stamford Bridge on Sunday.

After a goalless first half, Hakim Ziyech opened the scoring just after the break with a stunning left-footed finish into the top corner and nearly added another minutes later when Hugo Lloris saved his powerful strike.

The second did arrive after 55 minutes when Thiago Silva got a slight touch on to Mason Mount's excellent free-kick into the box to all but seal the points.

Spurs, though, were furious in the first half when Harry Kane had a goal disallowed for a foul on Silva. The England captain was adjudged to have shoved the veteran Brazilian to the floor before calmly finishing into the bottom corner, although it appeared only the slightest of pushes.

It was Antonio Conte's first league defeat as Tottenham manager at the club where the Italian won the Premier League and FA Cup.

Chelsea remain third in the league, one point behind second-placed Liverpool and 10 behind leaders Manchester City.

Tottenham are seventh in the table but are only two points behind fourth-placed Manchester United and have two games in hand on the Red Devils.

In the gallery above, you can see the player ratings from Stamford Bridge. To move on to the next photo, click on the arrows, or if using a mobile device, simply swipe.

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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

Meydan race card

6pm Dubai Trophy – Conditions(TB) $100,000 (Turf) 1,200m 

6.35Dubai Trophy – Conditions(TB) $100,000 (Turf) 1,200m
1,800m 

7.10pm Jumeirah Derby Trial – Conditions (TB) $60,000 (T)
1,800m ,400m 

7.45pm Al Rashidiya – Group 2 (TB)  $180,000  (T) 1,800m 

8.20pm Al Fahidi Fort – Group 2 (TB) $180,000 (T) 1,400m 

8.55pm Dubawi Stakes – Group 3 (TB) $150,000 (D) 1,200m 

9.30pm Aliyah – Rated Conditions (TB) $80,000 (D) 2,000m  

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3ETelr%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%2C%20UAE%3Cbr%3E%3Cstrong%3ELaunch%20year%3A%3C%2Fstrong%3E%202014%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%20%3C%2Fstrong%3E65%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%20and%20payments%3Cbr%3E%3Cstrong%3EFunding%3A%20%3C%2Fstrong%3Enearly%20%2430%20million%20so%20far%3C%2Fp%3E%0A
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Alaan%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202021%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Parthi%20Duraisamy%20and%20Karun%20Kurien%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20FinTech%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20%247%20million%20raised%20in%20total%20%E2%80%94%20%242.5%20million%20in%20a%20seed%20round%20and%20%244.5%20million%20in%20a%20pre-series%20A%20round%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
History's medical milestones

1799 - First small pox vaccine administered

1846 - First public demonstration of anaesthesia in surgery

1861 - Louis Pasteur published his germ theory which proved that bacteria caused diseases

1895 - Discovery of x-rays

1923 - Heart valve surgery performed successfully for first time

1928 - Alexander Fleming discovers penicillin

1953 - Structure of DNA discovered

1952 - First organ transplant - a kidney - takes place 

1954 - Clinical trials of birth control pill

1979 - MRI, or magnetic resonance imaging, scanned used to diagnose illness and injury.

1998 - The first adult live-donor liver transplant is carried out

Racecard

5.25pm: Etihad Museum – Maiden (TB) Dh82,500 (Turf) 1,200m

6pm: Al Shindaga Museum – Handicap (TB) Dh87,500 (Dirt) 1,200m

6.35pm: Poet Al Oqaili – Handicap (TB) Dh95,000 (T) 1,400m

7.10pm: Majlis Ghurfat Al Sheif – Handicap (TB) Dh87,500 (D) 1,600m

7.45pm: Hatta – Handicap (TB) Dh95,000 (T) 1,400m

8.20pm: Al Fahidi – Rated Conditions (TB) Dh87,500 (D) 2,200m

8.55pm: Zabeel Trophy – Rated Conditions (TB) Dh120,000 (T) 1,600m

9.30pm: Coins Museum – Rated Conditions (TB) Dh95,000 (D) 1,600m

10.05pm: Al Quoz Creative – Handicap (TB) Dh95,000 (T) 1,000m

'The Batman'

Stars:Robert Pattinson

Director:Matt Reeves

Rating: 5/5

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

What is an FTO Designation?

FTO designations impose immigration restrictions on members of the organisation simply by virtue of their membership and triggers a criminal prohibition on knowingly providing material support or resources to the designated organisation as well as asset freezes. 

It is a crime for a person in the United States or subject to the jurisdiction of the United States to knowingly provide “material support or resources” to or receive military-type training from or on behalf of a designated FTO.

Representatives and members of a designated FTO, if they are aliens, are inadmissible to and, in certain circumstances removable from, the United States.

Except as authorised by the Secretary of the Treasury, any US financial institution that becomes aware that it has possession of or control over funds in which an FTO or its agent has an interest must retain possession of or control over the funds and report the funds to the Treasury Department.

Source: US Department of State

SNAPSHOT

While Huawei did launch the first smartphone with a 50MP image sensor in its P40 series in 2020, Oppo in 2014 introduced the Find 7, which was capable of taking 50MP images: this was done using a combination of a 13MP sensor and software that resulted in shots seemingly taken from a 50MP camera.

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

Red Sparrow

Dir: Francis Lawrence

Starring: Jennifer Lawrence, Joel Egerton, Charlotte Rampling, Jeremy Irons

Three stars

The End of Loneliness
Benedict Wells
Translated from the German by Charlotte Collins
Sceptre

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."
Top 10 most polluted cities
  1. Bhiwadi, India
  2. Ghaziabad, India
  3. Hotan, China
  4. Delhi, India
  5. Jaunpur, India
  6. Faisalabad, Pakistan
  7. Noida, India
  8. Bahawalpur, Pakistan
  9. Peshawar, Pakistan
  10. Bagpat, India
Updated: January 24, 2022, 3:01 AM