• CHELSEA RATINGS: Edouard Mendy 6 – Got down well to save a low effort from international teammate Kouyate. That aside, the Chelsea stopper was seldom tested. AFP
    CHELSEA RATINGS: Edouard Mendy 6 – Got down well to save a low effort from international teammate Kouyate. That aside, the Chelsea stopper was seldom tested. AFP
  • Cesar Azpilicueta 7 – Played a vital role in Chelsea’s equaliser, dispossessing Mitchell in the final third. A solid performance from the captain, who also whipped in several teasing crosses. EPA
    Cesar Azpilicueta 7 – Played a vital role in Chelsea’s equaliser, dispossessing Mitchell in the final third. A solid performance from the captain, who also whipped in several teasing crosses. EPA
  • Andreas Christensen 6 – looked shaky at times, especially up against the ever-dangerous Zaha. Was almost faultless in possession, however. AFP
    Andreas Christensen 6 – looked shaky at times, especially up against the ever-dangerous Zaha. Was almost faultless in possession, however. AFP
  • Antonio Rudiger 7 – While the German was often wasteful in possession, his positioning and defensive awareness was excellent overall. Led by example late on. AP
    Antonio Rudiger 7 – While the German was often wasteful in possession, his positioning and defensive awareness was excellent overall. Led by example late on. AP
  • Recce James 6 – Performed well as the third centre-back for the Blues. He frequently strayed forward into the midfield, helping to inject some much needed urgency into Chelsea’s build-up play. AP
    Recce James 6 – Performed well as the third centre-back for the Blues. He frequently strayed forward into the midfield, helping to inject some much needed urgency into Chelsea’s build-up play. AP
  • Jorginho 6 – Had a poor first half, slowing play down with ponderous spells of possession. The Italian was much improved in the second half, breaking the lines thanks to some piercing through balls. EPA
    Jorginho 6 – Had a poor first half, slowing play down with ponderous spells of possession. The Italian was much improved in the second half, breaking the lines thanks to some piercing through balls. EPA
  • Mateo Kovacic N/A – Was replaced midway through the first half after picking up an injury. EPA
    Mateo Kovacic N/A – Was replaced midway through the first half after picking up an injury. EPA
  • Marcos Alonso 7 – The wing-back was relatively quiet, although he did play a few dangerous crosses into the Palace box early on. Stuck to his defensive tasks very well in the final 20 minutes. AFP
    Marcos Alonso 7 – The wing-back was relatively quiet, although he did play a few dangerous crosses into the Palace box early on. Stuck to his defensive tasks very well in the final 20 minutes. AFP
  • Timo Werner 9 – A man of the match display from the German, who really should have ended the game with more than one assist to his name. Caused Palace all sorts of problems with intelligent runs and crosses. Reuters
    Timo Werner 9 – A man of the match display from the German, who really should have ended the game with more than one assist to his name. Caused Palace all sorts of problems with intelligent runs and crosses. Reuters
  • Mason Mount 8 – Scorer of Chelsea’s second goal, slotting the ball home after a clever first touch. The England international has now scored in three successive matches for the first time. AFP
    Mason Mount 8 – Scorer of Chelsea’s second goal, slotting the ball home after a clever first touch. The England international has now scored in three successive matches for the first time. AFP
  • Kai Havertz 7 – Assisted Loftus-Cheek’s opener after some tidy work down the right-hand channel. Recovered well after a dreadful first 45 minutes, where he was booked for an embarrassing dive. AFP
    Kai Havertz 7 – Assisted Loftus-Cheek’s opener after some tidy work down the right-hand channel. Recovered well after a dreadful first 45 minutes, where he was booked for an embarrassing dive. AFP
  • SUBS: Ruben Loftus-Cheek 7 – Grabbed his first goal in over three years for the London club, driving the ball past Butland with the help of a slight deflection. After a sluggish opening hour, the strike will do his confidence the world of good. AP
    SUBS: Ruben Loftus-Cheek 7 – Grabbed his first goal in over three years for the London club, driving the ball past Butland with the help of a slight deflection. After a sluggish opening hour, the strike will do his confidence the world of good. AP
  • Hakim Ziyech 6 – A creative spark late on, linking up well with Werner as gaps started to appear in the Palace defence. PA
    Hakim Ziyech 6 – A creative spark late on, linking up well with Werner as gaps started to appear in the Palace defence. PA
  • Romelu Lukaku 5 – Missed an absolute sitter from six yards following fine work from Werner. The 28-year-old can’t seem to do anything right at the moment. AFP
    Romelu Lukaku 5 – Missed an absolute sitter from six yards following fine work from Werner. The 28-year-old can’t seem to do anything right at the moment. AFP
  • N’Golo Kante 7 – Started a handful of Chelsea counters after winning the ball back high up the pitch. AFP
    N’Golo Kante 7 – Started a handful of Chelsea counters after winning the ball back high up the pitch. AFP
  • Thiago Silva N/A – Added calm at the back as Chelsea closed out the win. Reuters
    Thiago Silva N/A – Added calm at the back as Chelsea closed out the win. Reuters
  • CRYSTAL PALACE RATINGS: Jack Butland 6 – Got a fingertip to Mason Mount’s goal, although he would have done very well to keep the ball out. That aside, it was a mistake-free afternoon for the stand-in keeper. AFP
    CRYSTAL PALACE RATINGS: Jack Butland 6 – Got a fingertip to Mason Mount’s goal, although he would have done very well to keep the ball out. That aside, it was a mistake-free afternoon for the stand-in keeper. AFP
  • Joel Ward 5 – Struggled up against the pacy Timo Werner on the right side. He was also a little too wasteful in possession, failing to pick out teammates in good positions on the counter. EPA
    Joel Ward 5 – Struggled up against the pacy Timo Werner on the right side. He was also a little too wasteful in possession, failing to pick out teammates in good positions on the counter. EPA
  • Joachim Andersen 6 – Superb for the first hour, knocking the ball around with confidence, and suppressing Chelsea’s attacks. However, a positional error for the Blues’ second goal - and a missed header from close range at the other end cost his side dearly. Getty
    Joachim Andersen 6 – Superb for the first hour, knocking the ball around with confidence, and suppressing Chelsea’s attacks. However, a positional error for the Blues’ second goal - and a missed header from close range at the other end cost his side dearly. Getty
  • Marc Guehi 8 – One of Palace’s best performers. The young defender remained composed throughout, intercepting a number of passes and through balls thanks to his excellent reading of the game. AP
    Marc Guehi 8 – One of Palace’s best performers. The young defender remained composed throughout, intercepting a number of passes and through balls thanks to his excellent reading of the game. AP
  • Tyrick Mitchell 5 – Lost the ball a bit too easily in his own half at times. One such instance of this led to a goal, with Cesar Azpilicueta’s tackle on the Full-back eventually leading to Chelsea’s opener. EPA
    Tyrick Mitchell 5 – Lost the ball a bit too easily in his own half at times. One such instance of this led to a goal, with Cesar Azpilicueta’s tackle on the Full-back eventually leading to Chelsea’s opener. EPA
  • James McArthur 5 – Came in for the cup-tied Conor Gallagher, although he did little to show that he is worthy of being a regular starter. Looked sluggish and seemed to tire late on. EPA
    James McArthur 5 – Came in for the cup-tied Conor Gallagher, although he did little to show that he is worthy of being a regular starter. Looked sluggish and seemed to tire late on. EPA
  • Cheikhou Kouyate 6 – Dropped into a centre-back position at times, shutting off passing lanes for the opposition very effectively. Conversely, his own passing was generally quite loose. PA
    Cheikhou Kouyate 6 – Dropped into a centre-back position at times, shutting off passing lanes for the opposition very effectively. Conversely, his own passing was generally quite loose. PA
  • Jeffrey Schlupp 6 – Provided an excellent outlet for Palace on the break. The main issue was his end product, which, more often than not, left Wilfried Zaha very frustrated. Action Images
    Jeffrey Schlupp 6 – Provided an excellent outlet for Palace on the break. The main issue was his end product, which, more often than not, left Wilfried Zaha very frustrated. Action Images
  • Eberechi Eze 7 – Showed flashes of what he can do. The 23-year-old, fresh back from a long-term injury lay-off, troubled Andreas Christensen once or twice with his fast feet and array of skills. AFP
    Eberechi Eze 7 – Showed flashes of what he can do. The 23-year-old, fresh back from a long-term injury lay-off, troubled Andreas Christensen once or twice with his fast feet and array of skills. AFP
  • Jean-Philippe Mateta 5 –Slightly anonymous today, with Zaha instead making the majority of Palace’s clever runs in behind. A game to forget for the former Mainz striker. Action Images
    Jean-Philippe Mateta 5 –Slightly anonymous today, with Zaha instead making the majority of Palace’s clever runs in behind. A game to forget for the former Mainz striker. Action Images
  • Wilfried Zaha 7 – Constantly stretched Chelsea’s backline with excellent runs and industrious closing down of their centre-backs. Frustratingly, he was generally let down by poor through balls from his teammates. AFP
    Wilfried Zaha 7 – Constantly stretched Chelsea’s backline with excellent runs and industrious closing down of their centre-backs. Frustratingly, he was generally let down by poor through balls from his teammates. AFP
  • SUBS: Jordan Ayew 5 – Came on for the struggling Mateta before the hour mark. Looked a little off his game with his best shooting opportunity hitting the side-netting. PA
    SUBS: Jordan Ayew 5 – Came on for the struggling Mateta before the hour mark. Looked a little off his game with his best shooting opportunity hitting the side-netting. PA
  • Michael Olise 6 – Bright in the closing stages but couldn’t quite work an opportunity for himself or a teammate from the right-wing. Getty
    Michael Olise 6 – Bright in the closing stages but couldn’t quite work an opportunity for himself or a teammate from the right-wing. Getty
  • Christian Benteke 6 – Didn’t quite get the aerial service he needed as Chelsea dominated late on. AFP
    Christian Benteke 6 – Didn’t quite get the aerial service he needed as Chelsea dominated late on. AFP
  • Luka Milivojevic N/A – Replaced Kouyate with five minutes left to play. PA
    Luka Milivojevic N/A – Replaced Kouyate with five minutes left to play. PA

Chelsea vs Crystal Palace player ratings: Werner 9, Mount 8; Guehi 8, Zaha 7


  • English
  • Arabic

Ruben Loftus-Cheek capped his impressive comeback with a first Chelsea goal since May 2019 as the Blues defeated Crystal Palace 2-0 to reach their third successive FA Cup final.

Loftus-Cheek’s thunderbolt finish dragged Chelsea out of a sluggish performance and into a 16th FA Cup final, with Mason Mount’s angled effort sealing the victory.

England midfielder Loftus-Cheek spent the 2017/18 season on loan with the Eagles, even forcing his way to the World Cup after his impressive campaign at Selhurst Park.

But the 26-year-old showed no split loyalty in dumping his former side out of England’s premier cup competition, and they will now face Liverpool for the trophy on May 14.

Player ratings from the game can be seen in the gallery above. 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
Company profile

Name: Infinite8

Based: Dubai

Launch year: 2017

Number of employees: 90

Sector: Online gaming industry

Funding: $1.2m from a UAE angel investor

Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions
The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Updated: April 18, 2022, 2:13 AM