Chelsea stars missed the heatwave hitting the UK but were met by high temperatures as they stepped up their pre-season preparations with a trip to the United States.
The Blues are on a training camp in Los Angeles as Thomas Tuchel starts to plan his tactics for the 2022/23 season, which starts in earnest with a trip to Everton in the Premier League on August 6.
Chelsea will train for the rest of the week before a friendly against Club America on Sunday, followed by another fixture against Charlotte FC next week, and then a match against Arsenal in the Florida Cup.
Kai Havertz, Timo Werner, Ross Barkley and the rest of the Chelsea squad certainly looked ready for action as they worked out under Tuchel's watch as temperatures hit the 80s at Drake Stadium in Los Angeles.
Defender Ben Chilwell was with them and he said he is determined to nail down a starting spot in the England side for the World Cup in Qatar following a “difficult” time in his career.
Chilwell was selected in Gareth Southgate's squad for the European Championship last year but did not make a single appearance in their run to the final, where they lost to Italy.
He then struggled for game time at Chelsea and was largely overlooked in August and September before scoring three goals in three games in October, as well as a World Cup qualifying goal for England.
However, he picked up an anterior cruciate ligament injury in November which sidelined him until a substitute appearance in Chelsea's last league game of the season in May.
Chelsea 2021/22 season ratings
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CHELSEA END OF SEASON RATINGS: (Manager) Thomas Tuchel: 9. A Premier League title challenge may have faded amid the relentless pace of Manchester City and Liverpool but third place, the Fifa Club World Cup, and reaching both domestic finals represent a fine campaign. Even more so when he had to operate under government-imposed sanctions, and he led the club during a period of uncertainty with poise and dignity. EPA -

(Goalkeepers) Edouard Mendy: 8. Another strong season for the Senegalese. There was a spell midway through the season where Mendy was unbeatable, and while he was guilty of some costly mistakes, most notably against Real Madrid, he is a key player for Chelsea. Getty -

Kepa Arrizabalaga: 7. Had his best season yet for Chelsea, deputising effectively while Mendy was on Afcon duty and impressing in the cups, while the Spaniard was superb in the Club World Cup semi-final. But - and it's a rather big but - his League Cup final cameo was disastrous; coming on for the shootout, Kepa didn't get anywhere near Liverpool's penalties before blazing his effort out of the stadium. PA -

(Defenders) Antonio Rudiger: 9. Chelsea's player of the season, the German defender was superb throughout, leading from the back with rock solid defensive displays and contributing with some goals. Gut-wrenching for Chelsea fans that he's leaving. Getty -

Andreas Christensen: 6. Challenged by Tuchel at the end of the 2020/21 season to stake his claim in the first team but it was another year as a squad player, although played most of Chelsea's Champions League campaign. Had a decent enough season but his form faded after he had clearly decided to leave, and made himself unavailable for the FA Cup final. Getty -

Trevoh Chalobah: 7. Had a dream goalscoring Premier League debut and maintained that strong form during the early part of the season. Performances dipped towards the back end of the campaign but the Academy graduate looks set for a big future in the first team. EPA -

Malang Sarr: 6. After spending last season on loan at Porto, got his chance in the Chelsea setup after the long-term injury to Ben Chilwell. Largely dependable at left centre-back and wing-back without being spectacular, although had a horror show against Luton in the FA Cup. Getty -

Thiago Silva: 8. What's left to say about the ageless Brazilian? Another year older but still as classy as defenders come, the 37-year-old shows no signs of slowing down. Given the impending upheaval to Chelsea's defence this summer, the club will be delighted Silva is staying for another season. Getty -

Marcos Alonso: 7. Still defensively suspect when targeted one-on-one by opposition wingers but remained an attacking threat down Chelsea's left flank. Probably played more games than expected following Chilwell's injury and, overall, had a good season. Reuters -

Ben Chilwell: 7. Superb for the first three months until a cruciate ligament injury curtailed his season. Once he returns to fitness, the England international will be a major player for Chelsea. EPA -

Reece James: 9. How Chelsea missed the England defender during his various injury absences. Often Chelsea's most effective attacking player when at wing-back and solid when deployed in a back three, James was consistently excellent, contributing six goals and 10 assists. Getty -

Cesar Azpilicueta: 6. Earned plenty of praise for deflecting attention away from Kai Havertz prior to the German's Club World Cup-winning penalty. But it was generally a season of decline from the captain. Azpilicueta has started to look leggy and was guilty of several individual errors. If he stays, his leadership remains important but his game time will surely decrease next season. PA -

(Midfielders) N'Golo Kante: 7. After five exemplary seasons in Chelsea blue, this was the first where Kante was below his brilliant best. Injuries were the key factor and he was a less imposing figure in midfield, particularly during the second half of the season. Still a key player for Tuchel, though. EPA -

Jorginho: 7. Did what he does by helping Chelsea retain possession and control midfields but too often the tempo was too slow when the Italian was on the pitch and dictating play. Played well in the FA Cup final, to be fair, but as he enters the final year of his contact, Tuchel will need to decide whether he renews and stays or it's time to move on. AFP -

Mateo Kovacic: 8. Once again Chelsea's standout central midfielder and he was sorely missed during a six-week injury and Covid absence. The Croatian provides so much all-round quality to the Blues midfield. Scored their goal of the season, too, with a stunner against Liverpool. EPA -

Saul Niguez: 3. Arrived on a season-long loan from Atletico Madrid with the intention of adding a new dimension to the Chelsea midfield with his pace, skill, and eye for goal. Instead, Saul barely featured after clearly struggling to adapt to the pace of English football. It's a shame because there's no doubt he's a major talent. Reuters -

Ruben Loftus-Cheek: 7. Climbed the midfield pecking order this season and rewarded Tuchel with some fine performances, mixed in with some frustratingly quiet displays. There is a nagging sense that there's still much more to come. Reuters -

Ross Barkley: 5. Limited to six league appearances and 14 in all competitions, making just four starts, Barkley is nowhere near Tuchel's plans and will likely be heading for the exit this summer. His last contribution looks set to be the final day winner against Watford. Getty -

Mason Mount: 9. A player who will always have his detractors, despite a mountain of evidence to support his quality. The England midfielder was Chelsea's best and most consistent attacking threat this season, contributing to 29 goals (13 scored, 16 assisted) across all competitions. One of the first tasks for the new owners should be to tie Mount down to a big, fat long-term contract. PA -

(Forwards) Kai Havertz: 7. Another major final winner from the German, this time at the Club World Cup, and he has definitely found a higher and more consistent level than his stop-start debut season. Still, for all his talent, there were a few too many anonymous displays. A top player, though. Getty -

Hakim Ziyech: 6. Either the best player on the pitch or a ghost, it was a frustratingly inconsistent season from the Moroccan winger. There was a spell at the start of the year when he scored three games in a row and it appeared the code had been cracked, but he was unable to maintain the form for the rest of the season. Getty -

Christian Pulisic: 5. An ankle injury at the start of the season seemed to kill the momentum he built from his superb end to the previous campaign, and the American never really got going. Popped up with some important goals but his contribution was below-par for a player who should have a key attacking role. Getty -

Callum Hudson-Odoi: 6. Contributed in parts during the first half of the campaign before an achilles injury ended his season early. Still only 21 and has a lot more to offer in the years to come but will need a run in the first team when he returns to fitness. AFP -

Romelu Lukaku: 4. The 'final piece of the jigsaw' felt more like square peg, round hole for most of the season. Lukaku looked like he would run riot on his return to Chelsea after a strong start but a goal drought, followed by injury, followed by an explosive interview saw the Belgian spend more time on the bench than on the pitch. Scored twice in two games to help Chelsea win the Club World Cup, and found some form at the end of the campaign to suggest his best can be rediscovered - if he's still there after the summer. AFP -

Timo Werner: 6. The German is a firm fan favourite for his committed displays, and his pace and direct running continued to cause opposition defences problems. Still not enough end product, though, and the goalscoring problems have continued. PA
“I've dreamt of playing in a World Cup since I can remember and to know it's just around the corner is more motivation than you can know to try and seal that spot down,” Chilwell said.
“Not just for myself but for my family – especially after the Euros in what was a difficult time for me. Over the next three or four months I'm just going to do everything that I can to try and make sure that is my spot.”
In the gallery above, you can see images from Chelsea training in California. To move on to the next image, click on the arrows, or if you're using a mobile device, simply swipe.
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
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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
About Takalam
Date started: early 2020
Founders: Khawla Hammad and Inas Abu Shashieh
Based: Abu Dhabi
Sector: HealthTech and wellness
Number of staff: 4
Funding to date: Bootstrapped
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If you go...
Fly from Dubai or Abu Dhabi to Chiang Mai in Thailand, via Bangkok, before taking a five-hour bus ride across the Laos border to Huay Xai. The land border crossing at Huay Xai is a well-trodden route, meaning entry is swift, though travellers should be aware of visa requirements for both countries.
Flights from Dubai start at Dh4,000 return with Emirates, while Etihad flights from Abu Dhabi start at Dh2,000. Local buses can be booked in Chiang Mai from around Dh50
MATCH INFO
Newcastle United 1 (Carroll 82')
Leicester City 2 (Maddison 55', Tielemans 72')
Man of the match James Maddison (Leicester)
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
Ms Yang's top tips for parents new to the UAE
- Join parent networks
- Look beyond school fees
- Keep an open mind
Milestones on the road to union
1970
October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar.
December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.
1971
March 1: Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.
July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.
July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.
August 6: The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.
August 15: Bahrain becomes independent.
September 3: Qatar becomes independent.
November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.
November 29: At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.
November 30: Despite a power sharing agreement, Tehran takes full control of Abu Musa.
November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties
December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.
December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.
December 9: UAE joins the United Nations.
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
COMPANY%20PROFILE
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Dominic Rubin, Oxford
Black Panther
Dir: Ryan Coogler
Starring: Chadwick Boseman, Michael B Jordan, Lupita Nyong'o
Five stars
Huddersfield Town permanent signings:
- Steve Mounie (striker): signed from Montpellier for £11 million
- Tom Ince (winger): signed from Derby County for £7.7m
- Aaron Mooy (midfielder): signed from Manchester City for £7.7m
- Laurent Depoitre (striker): signed from Porto for £3.4m
- Scott Malone (defender): signed from Fulham for £3.3m
- Zanka (defender): signed from Copenhagen for £2.3m
- Elias Kachunga (winger): signed for Ingolstadt for £1.1m
- Danny WIlliams (midfielder): signed from Reading on a free transfer
UK’s AI plan
- AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
- £10bn AI growth zone in South Wales to create 5,000 jobs
- £100m of government support for startups building AI hardware products
- £250m to train new AI models
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Ahmed Raza
UAE cricket captain
Age: 31
Born: Sharjah
Role: Left-arm spinner
One-day internationals: 31 matches, 35 wickets, average 31.4, economy rate 3.95
T20 internationals: 41 matches, 29 wickets, average 30.3, economy rate 6.28
Towering concerns
UAE SQUAD
Khalid Essa, Ali Khaseif, Fahad Al Dhanhani, Adel Al Hosani, Bandar Al Ahbabi, Mohammad Barghash, Salem Rashid, Khalifa Al Hammadi, Shaheen Abdulrahman, Hassan Al Mahrami, Walid Abbas, Mahmoud Khamis, Yousef Jaber, Majed Sorour, Majed Hassan, Ali Salmeen, Abdullah Ramadan, Abdullah Al Naqbi, Khalil Al Hammadi, Fabio De Lima, Khalfan Mubarak, Tahnoon Al Zaabi, Ali Saleh, Caio Canedo, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri
The Penguin
Starring: Colin Farrell, Cristin Milioti, Rhenzy Feliz
Creator: Lauren LeFranc
Rating: 4/5
Closing the loophole on sugary drinks
As The National reported last year, non-fizzy sugared drinks were not covered when the original tax was introduced in 2017. Sports drinks sold in supermarkets were found to contain, on average, 20 grams of sugar per 500ml bottle.
The non-fizzy drink AriZona Iced Tea contains 65 grams of sugar – about 16 teaspoons – per 680ml can. The average can costs about Dh6, which would rise to Dh9.
Drinks such as Starbucks Bottled Mocha Frappuccino contain 31g of sugar in 270ml, while Nescafe Mocha in a can contains 15.6g of sugar in a 240ml can.
Flavoured water, long-life fruit juice concentrates, pre-packaged sweetened coffee drinks fall under the ‘sweetened drink’ category
Not taxed:
Freshly squeezed fruit juices, ground coffee beans, tea leaves and pre-prepared flavoured milkshakes do not come under the ‘sweetened drink’ band.
Explainer: Tanween Design Programme
Non-profit arts studio Tashkeel launched this annual initiative with the intention of supporting budding designers in the UAE. This year, three talents were chosen from hundreds of applicants to be a part of the sixth creative development programme. These are architect Abdulla Al Mulla, interior designer Lana El Samman and graphic designer Yara Habib.
The trio have been guided by experts from the industry over the course of nine months, as they developed their own products that merge their unique styles with traditional elements of Emirati design. This includes laboratory sessions, experimental and collaborative practice, investigation of new business models and evaluation.
It is led by British contemporary design project specialist Helen Voce and mentor Kevin Badni, and offers participants access to experts from across the world, including the likes of UK designer Gareth Neal and multidisciplinary designer and entrepreneur, Sheikh Salem Al Qassimi.
The final pieces are being revealed in a worldwide limited-edition release on the first day of Downtown Designs at Dubai Design Week 2019. Tashkeel will be at stand E31 at the exhibition.
Lisa Ball-Lechgar, deputy director of Tashkeel, said: “The diversity and calibre of the applicants this year … is reflective of the dynamic change that the UAE art and design industry is witnessing, with young creators resolute in making their bold design ideas a reality.”
The%20specs
Long read
Mageed Yahia, director of WFP in UAE: Coronavirus knows no borders, and neither should the response
The specs: 2018 Jeep Grand Cherokee Trackhawk
Price, base: Dh399,999
Engine: Supercharged 6.2-litre V8
Gearbox: Eight-speed automatic
Power: 707hp @ 6,000rpm
Torque: 875Nm @ 4,800rpm
Fuel economy, combined: 16.8L / 100km (estimate)








