• Liverpool's Jordan Henderson lifts the League Cup trophy after defeating Chelsea in a penalty shoot-out at Wembley Stadium on Sunday, February 27, 2022. Reuters
    Liverpool's Jordan Henderson lifts the League Cup trophy after defeating Chelsea in a penalty shoot-out at Wembley Stadium on Sunday, February 27, 2022. Reuters
  • Chelsea's Kepa Arrizabalaga is consoled by teammates after the match. Reuters
    Chelsea's Kepa Arrizabalaga is consoled by teammates after the match. Reuters
  • Caoimhin Kelleher of Liverpool lifts the Carabao Cup trophy. Getty
    Caoimhin Kelleher of Liverpool lifts the Carabao Cup trophy. Getty
  • Liverpool's Diogo Jota, Caoimhin Kelleher, Trent Alexander-Arnold, Andrew Robertson and Ibrahima Konate celebrate after winning the penalty shoot-out in the League Cup final against Liverpool. Reuters
    Liverpool's Diogo Jota, Caoimhin Kelleher, Trent Alexander-Arnold, Andrew Robertson and Ibrahima Konate celebrate after winning the penalty shoot-out in the League Cup final against Liverpool. Reuters
  • Liverpool players celebrate after victory in the penalty shoot-out in the League Cup final against Chelsea at the Wembley Stadium. Getty
    Liverpool players celebrate after victory in the penalty shoot-out in the League Cup final against Chelsea at the Wembley Stadium. Getty
  • Caoimhin Kelleher of Liverpool scores his team's eleventh penalty in the shoot-out. Getty
    Caoimhin Kelleher of Liverpool scores his team's eleventh penalty in the shoot-out. Getty
  • Chelsea's Kepa Arrizabalaga, centre, comes on to replace Edouard Mendy. AFP
    Chelsea's Kepa Arrizabalaga, centre, comes on to replace Edouard Mendy. AFP
  • Chelsea's Romelu Lukaku reacts after scoring in the shoot-out. Reuters
    Chelsea's Romelu Lukaku reacts after scoring in the shoot-out. Reuters
  • Ngolo Kante of Chelsea fouls Andrew Robertson of Liverpool during the League Cup final. Getty
    Ngolo Kante of Chelsea fouls Andrew Robertson of Liverpool during the League Cup final. Getty
  • Chelsea's German striker Timo Werner scores but the goal is ruled offside during the League Cup final at Wembley Stadium. AFP
    Chelsea's German striker Timo Werner scores but the goal is ruled offside during the League Cup final at Wembley Stadium. AFP
  • Referee Stuart Attwell shows the yellow card to Mateo Kovacic of Chelsea on Sunday. EPA
    Referee Stuart Attwell shows the yellow card to Mateo Kovacic of Chelsea on Sunday. EPA
  • Liverpool manager Jurgen Klopp during the final. AFP
    Liverpool manager Jurgen Klopp during the final. AFP
  • English referee Stuart Attwell checks the pitch-side monitor after being advised of a foul by VAR, before disallowing a goal from Liverpool's Joel Matip. AFP
    English referee Stuart Attwell checks the pitch-side monitor after being advised of a foul by VAR, before disallowing a goal from Liverpool's Joel Matip. AFP
  • Chelsea's Kai Havertz has a shot on goal during the League Cup final at Wembley Stadium. PA
    Chelsea's Kai Havertz has a shot on goal during the League Cup final at Wembley Stadium. PA
  • Liverpool's Fabinho reacts during the League Cup final. PA
    Liverpool's Fabinho reacts during the League Cup final. PA
  • Liverpool's Joel Matip celebrates with his team-mates after scoring, before it was later disallowed. PA
    Liverpool's Joel Matip celebrates with his team-mates after scoring, before it was later disallowed. PA

Liverpool win dramatic League Cup final after Tuchel’s Kepa gamble backfires


Richard Jolly
  • English
  • Arabic

Kepa Arrizabalaga’s reputation as the penalty shootout specialist may not survive this. Brought on after 119 minutes, he failed to save any of Liverpool’s 11 spot kicks and then ballooned his over the bar. Liverpool’s record ninth League Cup came in remarkable fashion, after a shootout when no one saved a penalty but when Thomas Tuchel’s gamble backfired.

He had removed the man of the match to bring on Arrizabalaga, who infamously refused to be substituted for the shootout in the 2019 final. The Spaniard had been the European Super Cup hero, but this brought an exhibition of superb penalty taking, whether from regulars like James Milner to Liverpool’s reserve goalkeeper Caoimhin Kelleher. And when Arrizabalaga missed, Liverpool won a domestic cup for the first time in a decade.

But it required a marathon. As two Premier League draws between them demonstrated, very little separates evenly-matched teams. Both teams had a goal chalked off; three, in Chelsea’s case. Both were denied by fine goalkeeping. Both had periods where they were on top. It contrived to be hugely eventful and yet goalless. It was an epic in every other respect.

Profligacy was a problem for Chelsea. Kai Havertz kept fashioning opportunities. His team-mates kept missing them. So often the big-game scorer, when Havertz did head in a Timo Werner cross, his supplier was offside. When he arrowed a shot in, he was offside. Yet Havertz’s elusiveness and excellence indicated why the false nine was preferred to Romelu Lukaku.

They encountered resistance in the form of an understudy. Klopp had promised that Kelleher would start, was true to his word and soon had early vindication.

A message showing support for Ukraine ahead of the League Cup final at Wembley Stadium. PA
A message showing support for Ukraine ahead of the League Cup final at Wembley Stadium. PA

Picked out by Havertz, Cesar Azpilicueta slid in a low cross and Christian Pulisic met it with a close-range shot. Kelleher saved. Havertz’s influence was a constant and he crossed when an unmarked Mason Mount volleyed wide just before half-time.

It was one of two glaring misses by the Englishman, who rolled a shot against the post when Pulisic sprang Liverpool’s offside trap with a chipped pass. It had Tuchel slapping the ground in frustration and was a reminder that Chelsea’s attackers score too few goals.

In this case, however, Kelleher was a factor. When Lukaku came off the bench, his injury-time effort was superbly repelled by the young Irishman at his near post. When he did bury a shot past Kelleher in extra time, he was marginally offside.

Liverpool’s plans had been disrupted when they lost Thiago in the warm-up and perhaps that accounted for a slow start. When they did assume the initiative, Thiago’s replacement drew the first of a double save.

Mendy’s second stop from Sadio Mane was outstanding. It brought a different kind of managerial vindication over a goalkeeping decision: Tuchel had sprung a surprise by picking his first choice.

When Mendy did err, with a poor kick, Thiago Silva came to his rescue, the 37-year-old retreating to clear Mohamed Salah’s shot off the line after Sadio Mane had released the Egyptian and he had dinked a shot over the goalkeeper.

Otherwise, Mendy was outstanding. Luis Diaz was menacing and impressive and also came close to scoring, escaping in behind Chelsea’s defence to have a shot Mendy blocked. Factor in a stop from Andy Robertson and a last-minute block from Virgil van Dijk’s header and it amounted to a terrific display of defiance.

When he was beaten, VAR came to Chelsea’s rescue. Trent Alexander-Arnold took a free kick for set-piece specialists, Mane headed it across the box and Joel Matip applied the finishing touch. It was chalked off because Van Dijk, who had blocked off Reece James, was offside. It was the story of the game but Arrizabalaga was the story of the shootout.

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20OneOrder%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%20March%202022%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Tamer%20Amer%20and%20Karim%20Maurice%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Cairo%3Cbr%3E%3Cstrong%3ENumber%20of%20staff%3A%20%3C%2Fstrong%3E82%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20Series%20A%3C%2Fp%3E%0A
WITHIN%20SAND
%3Cp%3EDirector%3A%20Moe%20Alatawi%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Ra%E2%80%99ed%20Alshammari%2C%20Adwa%20Fahd%2C%20Muhand%20Alsaleh%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A
The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet

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

THE SPECS

Engine: Four-cylinder 2.5-litre

Transmission: Seven-speed auto

Power: 165hp

Torque: 241Nm

Price: Dh99,900 to Dh134,000

On sale: now

 


 

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

Need to know

Unlike other mobile wallets and payment apps, a unique feature of eWallet is that there is no need to have a bank account, credit or debit card to do digital payments.

Customers only need a valid Emirates ID and a working UAE mobile number to register for eWallet account.

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

SPEC%20SHEET%3A%20APPLE%20IPHONE%2015%20PRO%20MAX
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%206.7%22%20Super%20Retina%20XDR%20OLED%2C%202796%20x%201290%2C%20460ppi%2C%20120Hz%2C%202000%20nits%20max%2C%20HDR%2C%20True%20Tone%2C%20P3%2C%20always-on%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20A17%20Pro%2C%206-core%20CPU%2C%206-core%20GPU%2C%2016-core%20Neural%20Engine%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECapacity%3A%3C%2Fstrong%3E%20256%2F512GB%20%2F%201TB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%20iOS%2017%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%3A%3C%2Fstrong%3E%20Triple%3A%2048MP%20main%20(f%2F1.78)%20%2B%2012MP%20ultra-wide%20(f%2F2.2)%20%2B%2012MP%205x%20telephoto%20(f%2F2.8)%3B%205x%20optical%20zoom%20in%2C%202x%20optical%20zoom%20out%3B%2010x%20optical%20zoom%20range%2C%20digital%20zoom%20up%20to%2025x%3B%20Photonic%20Engine%2C%20Deep%20Fusion%2C%20Smart%20HDR%204%2C%20Portrait%20Lighting%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%20video%3A%3C%2Fstrong%3E%204K%20%40%2024%2F25%2F30%2F60fps%2C%20full-HD%20%40%2025%2F30%2F60fps%2C%20HD%20%40%2030fps%2C%20slo-mo%20%40%20120%2F240fps%2C%20ProRes%20(4K)%20%40%2060fps%3B%20night%2C%20time%20lapse%2C%20cinematic%2C%20action%20modes%3B%20Dolby%20Vision%2C%204K%20HDR%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%3A%3C%2Fstrong%3E%2012MP%20TrueDepth%20(f%2F1.9)%2C%20Photonic%20Engine%2C%20Deep%20Fusion%2C%20Smart%20HDR%204%2C%20Portrait%20Lighting%3B%20Animoji%2C%20Memoji%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%20video%3A%3C%2Fstrong%3E%204K%20%40%2024%2F25%2F30%2F60fps%2C%20full-HD%20%40%2025%2F30%2F60fps%2C%20slo-mo%20%40%20120%2F240fps%2C%20ProRes%20(4K)%20%40%2030fps%3B%20night%2C%20time%20lapse%2C%20cinematic%2C%20action%20modes%3B%20Dolby%20Vision%2C%204K%20HDR%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%204441mAh%2C%20up%20to%2029h%20video%2C%2025h%20streaming%20video%2C%2095h%20audio%3B%20fast%20charge%20to%2050%25%20in%2030min%20(with%20at%20least%2020W%20adaptor)%3B%20MagSafe%2C%20Qi%20wireless%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%2C%20Bluetooth%205.3%2C%20NFC%20(Apple%20Pay)%2C%20second-generation%20Ultra%20Wideband%20chip%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBiometrics%3A%3C%2Fstrong%3E%20Face%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20USB-C%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDurability%3A%3C%2Fstrong%3E%20IP68%2C%20water-resistant%20up%20to%206m%20up%20to%2030min%3B%20dust%2Fsplash-resistant%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECards%3A%3C%2Fstrong%3E%20Dual%20eSIM%20%2F%20eSIM%20%2B%20eSIM%20(US%20models%20use%20eSIMs%20only)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Black%20titanium%2C%20blue%20titanium%2C%20natural%20titanium%2C%20white%20titanium%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%20%3C%2Fstrong%3EiPhone%2015%20Pro%20Max%2C%20USB-C-to-USB-C%20woven%20cable%2C%20one%20Apple%20sticker%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20Dh5%2C099%20%2F%20Dh5%2C949%20%2F%20Dh6%2C799%3C%2Fp%3E%0A
Omar Yabroudi's factfile

Born: October 20, 1989, Sharjah

Education: Bachelor of Science and Football, Liverpool John Moores University

2010: Accrington Stanley FC, internship

2010-2012: Crystal Palace, performance analyst with U-18 academy

2012-2015: Barnet FC, first-team performance analyst/head of recruitment

2015-2017: Nottingham Forest, head of recruitment

2018-present: Crystal Palace, player recruitment manager

 

 

 

 

Essentials

The flights
Whether you trek after mountain gorillas in Rwanda, Uganda or the Congo, the most convenient international airport is in Rwanda’s capital city, Kigali. There are direct flights from Dubai a couple of days a week with RwandAir. Otherwise, an indirect route is available via Nairobi with Kenya Airways. Flydubai flies to Kinshasa in the Democratic Republic of Congo, via Entebbe in Uganda. Expect to pay from US$350 (Dh1,286) return, including taxes.
The tours
Superb ape-watching tours that take in all three gorilla countries mentioned above are run by Natural World Safaris. In September, the company will be operating a unique Ugandan ape safari guided by well-known primatologist Ben Garrod.
In the Democratic Republic of Congo, local operator Kivu Travel can organise pretty much any kind of safari throughout the Virunga National Park and elsewhere in eastern Congo.

BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

Torque: 1,000Nm

Transmission: 8-speed auto

Fuel consumption: 10.6L/100km

On sale: Now

Price: From Dh650,000

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

The Florida Project

Director: Sean Baker

Starring: Bria Vinaite, Brooklynn Prince, Willem Dafoe

Four stars

German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

Updated: February 28, 2022, 6:17 AM