• CHELSEA RATINGS: Kepa Arrizabalaga 7: Never had save to make until first-half injury-time when he blocked De Ketelaere but would have been relieved to see Krunic fail to finish rebound. A spectator for most of match. Reuters
    CHELSEA RATINGS: Kepa Arrizabalaga 7: Never had save to make until first-half injury-time when he blocked De Ketelaere but would have been relieved to see Krunic fail to finish rebound. A spectator for most of match. Reuters
  • Wesley Fofana 8: Rolled home Chelsea opener with first goal for club after goalmouth scramble. Started on right side of back three up against the dangerous Leao and never gave the Portuguese attacker a sniff in his 36 minutes on the pitch. A huge worry for Chelsea when limped off later in first half after innocuous fall. EPA
    Wesley Fofana 8: Rolled home Chelsea opener with first goal for club after goalmouth scramble. Started on right side of back three up against the dangerous Leao and never gave the Portuguese attacker a sniff in his 36 minutes on the pitch. A huge worry for Chelsea when limped off later in first half after innocuous fall. EPA
  • Thiago Silva 8: Former Milan defender had home fans on feet with well-timed early tackle on Leao. Saw header and shot saved by keeper within a couple of minutes – then won another header that would eventually leading to Fofana’s goal. Booked in second half. PA
    Thiago Silva 8: Former Milan defender had home fans on feet with well-timed early tackle on Leao. Saw header and shot saved by keeper within a couple of minutes – then won another header that would eventually leading to Fofana’s goal. Booked in second half. PA
  • Kalidou Koulibaly 8: First appearance under manager Graham Potter and was solid as rock although he was up against a woefully poor Milan attacking performance.
    Kalidou Koulibaly 8: First appearance under manager Graham Potter and was solid as rock although he was up against a woefully poor Milan attacking performance.
  • Reece James 8: Combines so well with Sterling down the right. Supplied cross for Aumeyang’s goal before firing home the third himself with near-post finish. Getty
    Reece James 8: Combines so well with Sterling down the right. Supplied cross for Aumeyang’s goal before firing home the third himself with near-post finish. Getty
  • Mateo Kovacic 7: Booked for aggressive challenge on former teammate Giroud later in first half but helped Chelsea dominate midfield. Given a rest with 25 minutes left and Chelsea three up. Reuters
    Mateo Kovacic 7: Booked for aggressive challenge on former teammate Giroud later in first half but helped Chelsea dominate midfield. Given a rest with 25 minutes left and Chelsea three up. Reuters
  • Ruben Loftus-Cheek 7: Chosen ahead of Jorginho and started slowly but stamped his authority on the midfield more and more as match wore one. EPA
    Ruben Loftus-Cheek 7: Chosen ahead of Jorginho and started slowly but stamped his authority on the midfield more and more as match wore one. EPA
  • Ben Chilwell 7: Finding his groove down the left for Chelsea after injury woes. His overhit cross would eventually end up with Aubameyang scoring their second goal. Getty
    Ben Chilwell 7: Finding his groove down the left for Chelsea after injury woes. His overhit cross would eventually end up with Aubameyang scoring their second goal. Getty
  • Mason Mount 7: Saw early strike well saved by Tatarusanu then did find net with lovely lobbed finish but caught offside. Offered Chelsea the kind of incisive attacking that Milan were badly lacking. AFP
    Mason Mount 7: Saw early strike well saved by Tatarusanu then did find net with lovely lobbed finish but caught offside. Offered Chelsea the kind of incisive attacking that Milan were badly lacking. AFP
  • Pierre-Emerick Aubameyang 6: Little influence in first half although did supply nice ball to Mount whose goal that followed was ruled out for offside. Made it 2-0 with close-range finish with his first effort on goal of game. AFP
    Pierre-Emerick Aubameyang 6: Little influence in first half although did supply nice ball to Mount whose goal that followed was ruled out for offside. Made it 2-0 with close-range finish with his first effort on goal of game. AFP
  • Raheem Sterling 8: Quality performance from England attacker who is forming a dangerous partnership with James down Chelsea right and provided simple ball for his teammate to make it 3-0. AFP
    Raheem Sterling 8: Quality performance from England attacker who is forming a dangerous partnership with James down Chelsea right and provided simple ball for his teammate to make it 3-0. AFP
  • SUBS: Trevoh Chalobah (On for Fofana 37’) 7: Fine tackle on Leao soon after coming on helped defender settle straight into action. Outrageous attempt at acrobatic volley just after break that flew way over. Reuters
    SUBS: Trevoh Chalobah (On for Fofana 37’) 7: Fine tackle on Leao soon after coming on helped defender settle straight into action. Outrageous attempt at acrobatic volley just after break that flew way over. Reuters
  • Jorginho (On for Kovacic 65’) 7: Slotted into midfield with Chelsea coasting. EPA
    Jorginho (On for Kovacic 65’) 7: Slotted into midfield with Chelsea coasting. EPA
  • Conor Gallagher (On for Aubameyang 65’) 7: No opportunity to follow-up on his first goal for club against Crystal Palace at weekend but was still lively after coming on. EPA
    Conor Gallagher (On for Aubameyang 65’) 7: No opportunity to follow-up on his first goal for club against Crystal Palace at weekend but was still lively after coming on. EPA
  • Kai Havertz (On for Mount 74’) 6: Little impact although game was already well and truly over and Chelsea easing through to final whistle. Reuters
    Kai Havertz (On for Mount 74’) 6: Little impact although game was already well and truly over and Chelsea easing through to final whistle. Reuters
  • Armando Broja (On for Sterling 75) 6: Too late for any major impact with team strolling to win. EPA
    Armando Broja (On for Sterling 75) 6: Too late for any major impact with team strolling to win. EPA
  • AC MILAN RATINGS: Ciprian Tatarusanu 7: Veteran Romanian keeper forced into good early save from Mount strike, then called into action twice to deny Silva. Left exposed by poor defending for all three goals. AFP
    AC MILAN RATINGS: Ciprian Tatarusanu 7: Veteran Romanian keeper forced into good early save from Mount strike, then called into action twice to deny Silva. Left exposed by poor defending for all three goals. AFP
  • Sergino Dest 6: On loan Barcelona full-back was solid enough defensively but failed to make any impact going forward or offer Milan any width attacking wise. PA
    Sergino Dest 6: On loan Barcelona full-back was solid enough defensively but failed to make any impact going forward or offer Milan any width attacking wise. PA
  • Pierre Kalulu 7: Vital block to stop Mount making it 2-0, although not sure how much he knew about it. Another good challenge with Sterling threatening just before half-time. EPA
    Pierre Kalulu 7: Vital block to stop Mount making it 2-0, although not sure how much he knew about it. Another good challenge with Sterling threatening just before half-time. EPA
  • Fikayo Tomori 5: Defender up against his former club was booked for complaining about foul given against teammate Bennacer. Lost possession in first half which almost ended with Sterling getting through on goal. Badly caught out by James cross ahead of Aubameyang goal. AFP
    Fikayo Tomori 5: Defender up against his former club was booked for complaining about foul given against teammate Bennacer. Lost possession in first half which almost ended with Sterling getting through on goal. Badly caught out by James cross ahead of Aubameyang goal. AFP
  • Fode Ballo 5: Left-back booked in 15th minute after crunching tackle on James’s ankle. Very slow to close down James before the wingback set-up Aubmeyang’s goal. Struggled generally against James and Sterling. EPA
    Fode Ballo 5: Left-back booked in 15th minute after crunching tackle on James’s ankle. Very slow to close down James before the wingback set-up Aubmeyang’s goal. Struggled generally against James and Sterling. EPA
  • Ismael Bennacer 5: Captain was hopeless up against Silva on corners in first half which would eventually lead to Chelsea scoring. Pulled down Sterling after being skinned but somehow avoided booking. AFP
    Ismael Bennacer 5: Captain was hopeless up against Silva on corners in first half which would eventually lead to Chelsea scoring. Pulled down Sterling after being skinned but somehow avoided booking. AFP
  • Sandro Tonali 4: Only Italian in Milan starting XI. Both he and midfield partner Bennacer played very deep in midfield which contributed to Milan’s attackers being so isolated. Never got any grip on midfield battle. AFP
    Sandro Tonali 4: Only Italian in Milan starting XI. Both he and midfield partner Bennacer played very deep in midfield which contributed to Milan’s attackers being so isolated. Never got any grip on midfield battle. AFP
  • Rade Krunic 4: Another early booking for Milan after clumsy foul on Loftus-Cheek. Should have equalised on brink of half-time when Kepa’s save De Ketelaere fell at his feet but he blazed over, albeit via a slight deflection. AFP
    Rade Krunic 4: Another early booking for Milan after clumsy foul on Loftus-Cheek. Should have equalised on brink of half-time when Kepa’s save De Ketelaere fell at his feet but he blazed over, albeit via a slight deflection. AFP
  • Charles De Ketelaere 5: Belgian had Milan’s first shot on target saved by Kepa right at end of first half. Little else to show for efforts. AFP
    Charles De Ketelaere 5: Belgian had Milan’s first shot on target saved by Kepa right at end of first half. Little else to show for efforts. AFP
  • Rafael Leao 6: Rossoneri dangerman got little joy out of Fofana before defender went off injured. Ghosted past James like he wasn’t there late in first half before setting up chance for De Ketelaere minutes later after surging through two challenges. Looked surprised at second-half substitution although match was already lost. PA
    Rafael Leao 6: Rossoneri dangerman got little joy out of Fofana before defender went off injured. Ghosted past James like he wasn’t there late in first half before setting up chance for De Ketelaere minutes later after surging through two challenges. Looked surprised at second-half substitution although match was already lost. PA
  • Olivier Giroud 4: Another former Blue, Milan’s top-scorer this season never got a sniff of goal although the supply-line from midfield was non-existent. Given good reception by home fans when taken off in second half. AFP
    Olivier Giroud 4: Another former Blue, Milan’s top-scorer this season never got a sniff of goal although the supply-line from midfield was non-existent. Given good reception by home fans when taken off in second half. AFP
  • SUBS: Ante Rebic (On for De Ketelaere 65’) 6: Was game over by the time Croatian winger came on. Reuters
    SUBS: Ante Rebic (On for De Ketelaere 65’) 6: Was game over by the time Croatian winger came on. Reuters
  • Matteo Gabbia (On for Krunic 65’) 6: Chelsea had taken foot off gas by the time defender came on and at least he can say no more goals were scored. AFP
    Matteo Gabbia (On for Krunic 65’) 6: Chelsea had taken foot off gas by the time defender came on and at least he can say no more goals were scored. AFP
  • Divock Origi (On for Giroud 73’) 6: Former Liverpool striker enjoyed the same complete lack of service as the player he replaced with team already three goals down. PA
    Divock Origi (On for Giroud 73’) 6: Former Liverpool striker enjoyed the same complete lack of service as the player he replaced with team already three goals down. PA
  • Brahim Diaz (On for Leao 73’) 6: Midfielder on loan from Real Madrid could do nothing to change what was an awful Milan performance. AFP Tommaso Pobega (On for Bennacer 73’) 6: Like rest of substitutes, midfielder just helped game tick over without any more damage being done.
    Brahim Diaz (On for Leao 73’) 6: Midfielder on loan from Real Madrid could do nothing to change what was an awful Milan performance. AFP Tommaso Pobega (On for Bennacer 73’) 6: Like rest of substitutes, midfielder just helped game tick over without any more damage being done.

Chelsea v AC Milan player ratings: James 8, Aubameyang 6; Leao 6, Giroud 4


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Chelsea coasted to a 3-0 Champions League win against a woeful AC Milan at Stamford Bridge on Wednesday night.

Apart from short spells at the beginning and end of the first half, Chelsea completely dominated the match against the strangely subdued Serie A champions.

Defender Wesley Fofana put Chelsea in front with his first goal for that club after Milan had failed to clear a corner.

The Blues suffered a blow before half-time though when £70 million summer signing Fofana limped off injured following a challenge by Rafael Leao.

Milan almost scored with their first real attack of the game just before half-time but Rade Krunic could only blaze over the bar, via a slight deflection, with the goal at his mercy.

And the Italians were made to pay in the 56th minute when they failed to deal with an overhit Ben Chillwell cross and man of the match Reece James was given time and space send in a ball that Pierre-Emerick Aubameyang poked home.

James himself made it three when he fired into the roof of the net following a simple lay-off by Raheem Sterling.

It was a vital win for Graham Potter's side that leaves them second in Group E, one point behind RB Salzburg – who defeated Dinamo Zagreb 1-0 on Tuesday – and level with Milan.

You can see the player ratings from Stamford Bridge in the gallery above. To view the next image, click on the arrows or swipe if on a mobile device.

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

What vitamins do we know are beneficial for living in the UAE

Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.

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UAE currency: the story behind the money in your pockets
COMPANY PROFILE

Company name: Blah

Started: 2018

Founder: Aliyah Al Abbar and Hend Al Marri

Based: Dubai

Industry: Technology and talent management

Initial investment: Dh20,000

Investors: Self-funded

Total customers: 40

What is the FNC?

The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning. 
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval. 
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
 

COMPANY PROFILE
Name: Kumulus Water
 
Started: 2021
 
Founders: Iheb Triki and Mohamed Ali Abid
 
Based: Tunisia 
 
Sector: Water technology 
 
Number of staff: 22 
 
Investment raised: $4 million 
UAE currency: the story behind the money in your pockets
Mercedes-AMG GT 63 S E Performance: the specs

Engine: 4.0-litre twin-turbo V8 plus rear-mounted electric motor

Power: 843hp at N/A rpm

Torque: 1470Nm N/A rpm

Transmission: 9-speed auto

Fuel consumption: 8.6L/100km

On sale: October to December

Price: From Dh875,000 (estimate)

Updated: October 06, 2022, 2:26 AM