Chelsea managed to avoid an FA Cup fourth-round scare on Saturday after recovering from a goal down and then needing extra time and a penalty save to beat League One Plymouth Argyle 2-1 with goals from Spaniards Cesar Azpilicueta and Marcos Alonso.
Kepa Arrizabalaga's penalty heroics helped Chelsea avoid a shoot-out. The Spain goalkeeper guessed correctly and then smothered Ryan Hardie's last-gasp spot-kick, after the Plymouth striker had been felled by Malang Sarr.
Marcos Alonso thought he had settled the tie with a neat finish in extra-time, only for League One Argyle to battle back and force one more opening.
Kepa kept his cool to conjure a fine save however, on a day where Chelsea markedly missed Thomas Tuchel after the Blues manager tested positive for Covid-19.
Plymouth shocked the Premier League side when defender Macaulay Gillesphey nodded the ball home from a free kick in the eighth minute, sparking wild celebration from the travelling fans.
Chelsea manager Tuchel missed the game and would not have been pleased as his expensively assembled squad looked rusty and heavy-footed after a fortnight's break.
Chelsea hit the woodwork three times in the first half, twice through Mateo Kovacic and again through Callum Hudson-Odoi but Plymouth's defence kept the European champions at bay until the 41st minute.
Captain Azpilicueta scored with a neat backheel from a low Mason Mount cross. Plymouth thwarted Chelsea attacks in the second half and extra time. Inspired goalkeeping from Mike Cooper kept the hosts out until the 16th minute of extra time.
Alonso broke the deadlock when he got on the end of a pass from Kai Havertz and swept the ball in and with five minutes to go Arrizabalaga saved a penalty from Hardie.
The main concern for Tuchel now will be recovering in time so that he can join Chelsea for their Club World Cup campaign in Abu Dhabi next week. Chelsea are due to fly out to the UAE on Saturday night. Tuchel will not be on that flight, but hopes to join the Blues in due course. Chelsea will face either Al Hilal or Al Jazira in the Club World Cup semi-final in Abu Dhabi on Wednesday.
Meanwhile, West Ham United overcame non-league side Kidderminster Harriers 2-1 thanks to last-gasp goals in normal and extra time.
Defender Alex Penny put Kidderminster, who are third in the National League North - the sixth tier of English football - ahead in the 19th minute in front of a packed crowd at the 6,000-capacity Aggborough Stadium.
Substitute Declan Rice spared West Ham a first-ever defeat by non-league opposition by equalising in the 91st minute, smashing the ball into the roof.
The match looked set to be decided on a penalty shootout after a largely uneventful extra period but Jarrod Bowen bundled the ball home in the 120th minute to send West Ham into the fifth round.
Also, Frank Lampard began his return to management at Everton with a 4-1 win over Brentford. Yerry Mina’s headed goal was the first time Everton had taken the lead in a match since October under Rafa Benitez.
After Richarlison doubled Everton’s advantage shortly after halftime, Ivan Toney pulled one back for the west London club with a penalty. However, Mason Holgate’s first goal since December 2020 made sure of Everton’s progress to the last 16 to prompt chants of “Super Frankie Lampard” from all four sides of Goodison Park. The mood was lifted further by substitute Andros Townsend’s stoppage-time strike.
RESULTS
Bantamweight: Jalal Al Daaja (JOR) beat Hamza Bougamza (MAR)
Catchweight 67kg: Mohamed El Mesbahi (MAR) beat Fouad Mesdari (ALG)
Lightweight: Abdullah Mohammed Ali (UAE) beat Abdelhak Amhidra (MAR)
Catchweight 73kg: Mosatafa Ibrahim Radi (PAL) beat Yazid Chouchane (ALG)
Middleweight: Yousri Belgaroui (TUN) beat Badreddine Diani (MAR)
Catchweight 78KG: Rashed Dawood (UAE) beat Adnan Bushashy (ALG)
Middleweight: Sallah-Eddine Dekhissi (MAR) beat Abdel Enam (EGY)
Catchweight 65kg: Yanis Ghemmouri (ALG) beat Rachid Hazoume (MAR)
Lightweight: Mohammed Yahya (UAE) beat Azouz Anwar (EGY)
Catchweight 79kg: Souhil Tahiri (ALG) beat Omar Hussein (PAL)
Middleweight: Tarek Suleiman (SYR) beat Laid Zerhouni (ALG)
Company%20Profile
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The specs
Engine: 1.5-litre 4-cyl turbo
Power: 194hp at 5,600rpm
Torque: 275Nm from 2,000-4,000rpm
Transmission: 6-speed auto
Price: from Dh155,000
On sale: now
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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
COMPANY%20PROFILE
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KILLING OF QASSEM SULEIMANI
ELIO
Starring: Yonas Kibreab, Zoe Saldana, Brad Garrett
Directors: Madeline Sharafian, Domee Shi, Adrian Molina
Rating: 4/5
Bangladesh tour of Pakistan
January 24 – First T20, Lahore
January 25 – Second T20, Lahore
January 27 – Third T20, Lahore
February 7-11 – First Test, Rawalpindi
April 3 – One-off ODI, Karachi
April 5-9 – Second Test, Karachi
GROUPS
Group Gustavo Kuerten
Novak Djokovic (x1)
Alexander Zverev (x3)
Marin Cilic (x5)
John Isner (x8)
Group Lleyton Hewitt
Roger Federer (x2)
Kevin Anderson (x4)
Dominic Thiem (x6)
Kei Nishikori (x7)
What are the GCSE grade equivalents?
- Grade 9 = above an A*
- Grade 8 = between grades A* and A
- Grade 7 = grade A
- Grade 6 = just above a grade B
- Grade 5 = between grades B and C
- Grade 4 = grade C
- Grade 3 = between grades D and E
- Grade 2 = between grades E and F
- Grade 1 = between grades F and G
John%20Wick%3A%20Chapter%204
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