• Trevoh Chalobah and Christian Pulisic of Chelsea during a training session at Drake Stadium UCLA Campus in Los Angeles, California. All photos by Getty
    Trevoh Chalobah and Christian Pulisic of Chelsea during a training session at Drake Stadium UCLA Campus in Los Angeles, California. All photos by Getty
  • Chelsea's Cesar Azpilicueta during a training session at Drake Stadium UCLA Campus in Los Angeles, California.
    Chelsea's Cesar Azpilicueta during a training session at Drake Stadium UCLA Campus in Los Angeles, California.
  • Michy Batshuayi and Timo Werner of Chelsea during a training session at Drake Stadium UCLA Campus in Los Angeles, California.
    Michy Batshuayi and Timo Werner of Chelsea during a training session at Drake Stadium UCLA Campus in Los Angeles, California.
  • Christian Pulisic and Ben Chilwell of Chelsea relax after the training session in Los Angeles, California.
    Christian Pulisic and Ben Chilwell of Chelsea relax after the training session in Los Angeles, California.
  • Christian Pulisic and Kai Havertz of Chelsea during training in Los Angeles.
    Christian Pulisic and Kai Havertz of Chelsea during training in Los Angeles.
  • Jorginho of Chelsea during a training session at Drake Stadium UCLA Campus in Los Angeles.
    Jorginho of Chelsea during a training session at Drake Stadium UCLA Campus in Los Angeles.
  • Chelsea manager homas Tuchel during the training session at Drake Stadium UCLA Campus in Los Angeles.
    Chelsea manager homas Tuchel during the training session at Drake Stadium UCLA Campus in Los Angeles.
  • Marcos Alonso during Chelsea's training session in Los Angeles.
    Marcos Alonso during Chelsea's training session in Los Angeles.

Chilwell, Pulisic, Werner and Chelsea stars work out in California heat - in pictures


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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

  • 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
    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
    (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
    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
    (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
    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
    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
    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
    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
    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
    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
    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
    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
    (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
    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
    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
    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
    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
    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
    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
    (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
    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
    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
    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
    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
    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.

2024%20Dubai%20Marathon%20Results
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The specs

Engine: 4.0-litre V8 twin-turbocharged and three electric motors

Power: Combined output 920hp

Torque: 730Nm at 4,000-7,000rpm

Transmission: 8-speed dual-clutch automatic

Fuel consumption: 11.2L/100km

On sale: Now, deliveries expected later in 2025

Price: expected to start at Dh1,432,000

COMPANY%20PROFILE
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While you're here ...

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Andrea Matteo Fontana: Europe to emerge stronger

Important questions to consider

1. Where on the plane does my pet travel?

There are different types of travel available for pets:

  • Manifest cargo
  • Excess luggage in the hold
  • Excess luggage in the cabin

Each option is safe. The feasibility of each option is based on the size and breed of your pet, the airline they are traveling on and country they are travelling to.

 

2. What is the difference between my pet traveling as manifest cargo or as excess luggage?

If traveling as manifest cargo, your pet is traveling in the front hold of the plane and can travel with or without you being on the same plane. The cost of your pets travel is based on volumetric weight, in other words, the size of their travel crate.

If traveling as excess luggage, your pet will be in the rear hold of the plane and must be traveling under the ticket of a human passenger. The cost of your pets travel is based on the actual (combined) weight of your pet in their crate.

 

3. What happens when my pet arrives in the country they are traveling to?

As soon as the flight arrives, your pet will be taken from the plane straight to the airport terminal.

If your pet is traveling as excess luggage, they will taken to the oversized luggage area in the arrival hall. Once you clear passport control, you will be able to collect them at the same time as your normal luggage. As you exit the airport via the ‘something to declare’ customs channel you will be asked to present your pets travel paperwork to the customs official and / or the vet on duty. 

If your pet is traveling as manifest cargo, they will be taken to the Animal Reception Centre. There, their documentation will be reviewed by the staff of the ARC to ensure all is in order. At the same time, relevant customs formalities will be completed by staff based at the arriving airport. 

 

4. How long does the travel paperwork and other travel preparations take?

This depends entirely on the location that your pet is traveling to. Your pet relocation compnay will provide you with an accurate timeline of how long the relevant preparations will take and at what point in the process the various steps must be taken.

In some cases they can get your pet ‘travel ready’ in a few days. In others it can be up to six months or more.

 

5. What vaccinations does my pet need to travel?

Regardless of where your pet is traveling, they will need certain vaccinations. The exact vaccinations they need are entirely dependent on the location they are traveling to. The one vaccination that is mandatory for every country your pet may travel to is a rabies vaccination.

Other vaccinations may also be necessary. These will be advised to you as relevant. In every situation, it is essential to keep your vaccinations current and to not miss a due date, even by one day. To do so could severely hinder your pets travel plans.

Source: Pawsome Pets UAE

TECH%20SPECS%3A%20APPLE%20WATCH%20SERIES%209
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The%20specs
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Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: 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

If you go…

Emirates launched a new daily service to Mexico City this week, flying via Barcelona from Dh3,995.

Emirati citizens are among 67 nationalities who do not require a visa to Mexico. Entry is granted on arrival for stays of up to 180 days. 

The White Lotus: Season three

Creator: Mike White

Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell

Rating: 4.5/5

Who has been sanctioned?

Daniella Weiss and Nachala
Described as 'the grandmother of the settler movement', she has encouraged the expansion of settlements for decades. The 79 year old leads radical settler movement Nachala, whose aim is for Israel to annex Gaza and the occupied West Bank, where it helps settlers built outposts.

Harel Libi & Libi Construction and Infrastructure
Libi has been involved in threatening and perpetuating acts of aggression and violence against Palestinians. His firm has provided logistical and financial support for the establishment of illegal outposts.

Zohar Sabah
Runs a settler outpost named Zohar’s Farm and has previously faced charges of violence against Palestinians. He was indicted by Israel’s State Attorney’s Office in September for allegedly participating in a violent attack against Palestinians and activists in the West Bank village of Muarrajat.

Coco’s Farm and Neria’s Farm
These are illegal outposts in the West Bank, which are at the vanguard of the settler movement. According to the UK, they are associated with people who have been involved in enabling, inciting, promoting or providing support for activities that amount to “serious abuse”.

Results:

6.30pm: Maiden Dh165,000 2,000m - Winner: Powderhouse, Sam Hitchcott (jockey), Doug Watson (trainer)

7.05pm: Handicap Dh165,000 2,200m - Winner: Heraldic, Richard Mullen, Satish Seemar

7.40pm: Conditions Dh240,000 1,600m - Winner: Walking Thunder, Connor Beasley, Ahmed bin Harmash

8.15pm: Handicap Dh190,000 2,000m - Winner: Key Bid, Fernando Jara, Ali Rashid Al Raihe

8.50pm: The Garhoud Sprint Listed Dh265,000 1,200m - Winner: Drafted, Sam Hitchcott, Doug Watson

9.25pm: Handicap Dh170,000 1,600m - Winner: Cachao, Tadhg O’Shea, Satish Seemar

10pm: Handicap Dh190,000 1,400m - Winner: Rodaini, Connor Beasley, Ahmed bin Harmash

Updated: July 13, 2022, 3:02 AM