The 2022 Champions League final has been moved out of St Petersburg, Uefa announced on Friday.
At an extraordinary meeting of the Uefa executive committee, the decision was made to shift the May 28 showpiece game out of the 68,000-capacity Gazprom Arena.
The title match will now be played at the 80,000-seat Stade de France in Paris.
Russia's invasion of Ukraine forced European football's governing body to draw up contingency plans.
The governing body also said that the home games of Ukrainian and Russian club and national teams competing in Uefa competitions will be played at neutral venues "until further notice".
A statement from European football's governing body said: "The Uefa executive committee decided to relocate the final of the 2021-22 Men's Champions League from St Petersburg to Stade de France.
"The game will be played as initially scheduled on Saturday, May 28, at 2100 CET.
"Uefa wishes to express its thanks and appreciation to French Republic president Emmanuel Macron for his personal support and commitment to have European club football's most prestigious game moved to France at a time of unparalleled crisis."
Uefa's decision is set to affect Spartak Moscow in the Europa League, with the last-16 draw taking place later on Friday, and also Russia and Ukraine in the 2022-23 Nations League which is due to get under way in June.
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Chelsea players celebrate after beating Manchester City 1-0 to win the Champions League final on Saturday, May 30. -

Chelsea manager Thomas Tuchel celebrates after Kai Havertz's winning goal. -

Chelsea players celebrate after beating Manchester City in Porto. -

Chelsea players celebrate after the match. -

Chelsea players celebrate after the match. -

Dejected City players Phil Foden and Sergio Aguero after the match. -

Chelsea's Kai Havertz skips past City goalkeeper Ederson to put his team ahead in the first half. -

City's Phil Foden on the attack being chased by Reece James of Chelsea. -

City forward Raheem Sterling sees an early chance saved by Chelsea goalkeeper Edouard Mendy. -

City manager Pep Guardiola. -

Chelsea striker Timo Werner shoots at goal in the first half but City goalkeeper Ederson saves his weak finish easily. -

Kai Havertz celebrates his first-half goal. Getty -

City players see their penalty appeals turned down in the second half. -

Chelsea midfielder N'Golo Kante heads over the bar in the first half. -

City midfielder Kevin de Bruyne receives treatment after being caught in the face by Antonio Rudiger's shoulder. -

Kevin de Bruyne with his eye injury clearly visible. -

City's Kevin de Bruyne is substituted due to his face injury. -

Chelsea defender Antonio Rudiger slides in to deny Phil Foden a shot at goal. -

Chelsea's Cesar Azpilicueta and Kevin de Bruyne of City challenge for a header. -

Chelsea's Thiago Silva on the ground due to an injury that led to him being substituted in the first half. -

Chelsea's Kai Havertz is mobbed by teammates after scoring. -

Christian Pulisic misses a chance to make it 2-0 to Chelsea. -

Chelsea manager Thomas Tuchel after a missed chance in the second half.
Fifa has yet to take a decision on what to do about next month's World Cup play-off matches.
Russia host Poland in a play-off semi-final on March 24 and would then face the winner of the Sweden v Czech Republic semi in Russia for a place in Qatar as things stand.
Uefa had already moved the last two Champions League finals due to the Covid-19 pandemic from Istanbul to Lisbon in 2020, and then again from the Turkish city to Porto last year.
The Champions League final was last staged in Russia in 2008, when Manchester United defeated Chelsea on penalties in Moscow.
There were reports that the final could be held in the UK. However, two major stadiums appeared out of bounds.
Wembley is set to host the Championship play-off final on May 28 while the Tottenham Hotspur Stadium is primed to stage rugby league's Challenge Cup final on the same day.
'Munich: The Edge of War'
Director: Christian Schwochow
Starring: George MacKay, Jannis Niewohner, Jeremy Irons
Rating: 3/5
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part two: how climate change drove the race for an alternative
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Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
What is Folia?
Prince Khaled bin Alwaleed bin Talal's new plant-based menu will launch at Four Seasons hotels in Dubai this November. A desire to cater to people looking for clean, healthy meals beyond green salad is what inspired Prince Khaled and American celebrity chef Matthew Kenney to create Folia. The word means "from the leaves" in Latin, and the exclusive menu offers fine plant-based cuisine across Four Seasons properties in Los Angeles, Bahrain and, soon, Dubai.
Kenney specialises in vegan cuisine and is the founder of Plant Food Wine and 20 other restaurants worldwide. "I’ve always appreciated Matthew’s work," says the Saudi royal. "He has a singular culinary talent and his approach to plant-based dining is prescient and unrivalled. I was a fan of his long before we established our professional relationship."
Folia first launched at The Four Seasons Hotel Los Angeles at Beverly Hills in July 2018. It is available at the poolside Cabana Restaurant and for in-room dining across the property, as well as in its private event space. The food is vibrant and colourful, full of fresh dishes such as the hearts of palm ceviche with California fruit, vegetables and edible flowers; green hearb tacos filled with roasted squash and king oyster barbacoa; and a savoury coconut cream pie with macadamia crust.
In March 2019, the Folia menu reached Gulf shores, as it was introduced at the Four Seasons Hotel Bahrain Bay, where it is served at the Bay View Lounge. Next, on Tuesday, November 1 – also known as World Vegan Day – it will come to the UAE, to the Four Seasons Resort Dubai at Jumeirah Beach and the Four Seasons DIFC, both properties Prince Khaled has spent "considerable time at and love".
There are also plans to take Folia to several more locations throughout the Middle East and Europe.
While health-conscious diners will be attracted to the concept, Prince Khaled is careful to stress Folia is "not meant for a specific subset of customers. It is meant for everyone who wants a culinary experience without the negative impact that eating out so often comes with."
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Manchester United 2
Anthony Martial 30'
Scott McTominay 90 6'
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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
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Safety 'top priority' for rival hyperloop company
The chief operating officer of Hyperloop Transportation Technologies, Andres de Leon, said his company's hyperloop technology is “ready” and safe.
He said the company prioritised safety throughout its development and, last year, Munich Re, one of the world's largest reinsurance companies, announced it was ready to insure their technology.
“Our levitation, propulsion, and vacuum technology have all been developed [...] over several decades and have been deployed and tested at full scale,” he said in a statement to The National.
“Only once the system has been certified and approved will it move people,” he said.
HyperloopTT has begun designing and engineering processes for its Abu Dhabi projects and hopes to break ground soon.
With no delivery date yet announced, Mr de Leon said timelines had to be considered carefully, as government approval, permits, and regulations could create necessary delays.
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
Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
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SUZUME
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About Tenderd
Started: May 2018
Founder: Arjun Mohan
Based: Dubai
Size: 23 employees
Funding: Raised $5.8m in a seed fund round in December 2018. Backers include Y Combinator, Beco Capital, Venturesouq, Paul Graham, Peter Thiel, Paul Buchheit, Justin Mateen, Matt Mickiewicz, SOMA, Dynamo and Global Founders Capital
THE DETAILS
Deadpool 2
Dir: David Leitch
Starring: Ryan Reynolds, Josh Brolin, Justin Dennison, Zazie Beetz
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Who has lived at The Bishops Avenue?
- George Sainsbury of the supermarket dynasty, sugar magnate William Park Lyle and actress Dame Gracie Fields were residents in the 1930s when the street was only known as ‘Millionaires’ Row’.
- Then came the international super rich, including the last king of Greece, Constantine II, the Sultan of Brunei and Indian steel magnate Lakshmi Mittal who was at one point ranked the third richest person in the world.
- Turkish tycoon Halis Torprak sold his mansion for £50m in 2008 after spending just two days there. The House of Saud sold 10 properties on the road in 2013 for almost £80m.
- Other residents have included Iraqi businessman Nemir Kirdar, singer Ariana Grande, holiday camp impresario Sir Billy Butlin, businessman Asil Nadir, Paul McCartney’s former wife Heather Mills.
Hunting park to luxury living
- Land was originally the Bishop of London's hunting park, hence the name
- The road was laid out in the mid 19th Century, meandering through woodland and farmland
- Its earliest houses at the turn of the 20th Century were substantial detached properties with extensive grounds

