Chelsea missing qualities of Kante
After Chelsea lost 2-1 at Southampton on Tuesday, manager Thomas Tuchel bemoaned the “soft, soft, soft defending” of his team after they fell to a second defeat in five games.
The arrival of £70m centre-half Wesley Fofana from Leicester City should be the remedy to the problem highlighted by Tuchel, although it might also take a while for other new signings to bed in after a spending spree of more than £270m this summer.
This was always going to be a time of transition for the Blues after a change in ownership and the exit of big-name players such as Antonio Rudiger, Andreas Christensen, Timo Werner and Romelu Lukaku.
But it is the absence of N'Golo Kante, the man who makes the midfield engine room purr, that has been a particular issue for Chelsea. “He makes players simply better around him,” Tuchel has admitted. “That’s why he is a key player.” And it is no coincidence that the Frenchman has been out injured for both defeats so far.
Fulham and Mitrovic finding their top-flight feet
The signs are already promising that yo-yo club Fulham might actually have the quality and mental strength to avoid a third relegation from the Premier League in five seasons.
Tuesday's 2-1 win over unbeaten Brighton saw the Cottagers temporarily rise to the dizzy heights of sixth in the table. It also meant they have already secured as many home victories this campaign than they managed in their entire 2020-21 relegation season.
Putting them on the way to three points at Craven Cottage was striker Aleksandar Mitrovic, who reached 100 goals for Fulham, with his fifth in five games and his 48th strike in 49 games since the start of last season.
Scoring in the second-tier has never been a problem for Mitrovic, but goals in the top-flight have been harder to come by for the Serb – at Fulham and previous club Newcastle. If he can maintain this early form, then any doubts about his abilities will be blown away and Fulham should be safe from the drop this time round.
Bournemouth look doomed already
While Fulham are enjoying life looking up rather than down, it is fair to say fellow newly-promoted club Bournemouth are already looking over their shoulders at the relegation battle.
After their catastrophic 9-0 battering at Liverpool, a debacle that saw manager Scott Parker relieved of his duties, the Cherries at least showed some fight under caretaker boss Gary O'Neil in Wednesday's goalless draw at home to Wolves.
And while O'Neil hailed the “incredible bravery and determination” of his players, the main problem that Parker flagged up loud and clear before his sacking remains all too obvious. Bournemouth's lack of action in the transfer market has left the squad woefully short of quality and needs strengthening if they want any chance of avoiding relegation.
Compare and contrast to the third and final side just promoted from the Championship, Nottingham Forest, who have gone the other way and could well have reached a remarkable 20 new signings before the transfer window closes.
It remains to be seen whether either method is the correct one for survival.
Haaland and City have the 'smell for goals'
The early form of goals monster Erling Haaland is ominous for Manchester City's title rivals, after the big Norwegian grabbed his second hat-trick in a row with a treble against Nottingham Forest.
Any theories that it might take time for the 22-year-old to adapt to the rigours of English football have quickly proven hopelessly inaccurate after Haaland followed up his 19-minute trio against Crystal Palace at the weekend with a mere 26-minute treble on Wednesday.
It meant he joined illustrious names such as Thierry Henry, Didier Drogba, Wayne Rooney and Harry Kane in scoring a hat-trick in successive Premier League games.
Haaland now has nine goals in five games and, after strike partner and fellow summer arrival Julian Alvarez found the net twice in the 6-0 thrashing of Forest, manager Pep Guardiola admitted his team are looking strong in the attacking department.
“We have incredible strikers, incredible sense of smell for goals,” said the Spaniard.
Jesus and Arsenal set for 'Big Six' test
Table-topping Arsenal made it five wins from five following their 2-1 victory over struggling Aston Villa that saw Gabriel Jesus continue his fine form.
While Haaland is off to a flyer up at City, Jesus has made a huge impression since quitting Manchester for North London this summer.
The Brazilian has been involved in six goals in his first five games (three goals, three assists), although none of those were against 'Big Six' opposition. Manchester United at Old Trafford on Sunday will be a litmus test for Arsenal and Jesus's progress.
The low down on MPS
What is myofascial pain syndrome?
Myofascial pain syndrome refers to pain and inflammation in the body’s soft tissue. MPS is a chronic condition that affects the fascia (connective tissue that covers the muscles, which develops knots, also known as trigger points).
What are trigger points?
Trigger points are irritable knots in the soft tissue that covers muscle tissue. Through injury or overuse, muscle fibres contract as a reactive and protective measure, creating tension in the form of hard and, palpable nodules. Overuse and sustained posture are the main culprits in developing trigger points.
What is myofascial or trigger-point release?
Releasing these nodules requires a hands-on technique that involves applying gentle sustained pressure to release muscular shortness and tightness. This eliminates restrictions in connective tissue in orderto restore motion and alleviate pain. Therapy balls have proven effective at causing enough commotion in the tissue, prompting the release of these hard knots.
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THE SPECS
Engine: 6.0-litre, twin-turbocharged W12
Transmission: eight-speed automatic
Power: 626bhp
Torque: 900Nm
Price: Dh1,050,000
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
The specs
Engine: 2.0-litre 4-cyl turbo
Power: 247hp at 6,500rpm
Torque: 370Nm from 1,500-3,500rpm
Transmission: 10-speed auto
Fuel consumption: 7.8L/100km
Price: from Dh94,900
On sale: now
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MATCH INFO
Uefa Champions League semi-final, first leg
Bayern Munich 1
Kimmich (27')
Real Madrid 2
Marcelo (43'), Asensio (56')
MATCH INFO
Europa League final
Marseille 0
Atletico Madrid 3
Greizmann (21', 49'), Gabi (89')
