• Chelsea's Kai Havertz celebrates scoring the first goal in the 3-0 Premier League win against Wolves at Stamford Bridge on October 8, 2022. AFP
    Chelsea's Kai Havertz celebrates scoring the first goal in the 3-0 Premier League win against Wolves at Stamford Bridge on October 8, 2022. AFP
  • Kai Havertz celebrates scoring. AFP
    Kai Havertz celebrates scoring. AFP
  • Kai Havertz scores the opening goal. EPA
    Kai Havertz scores the opening goal. EPA
  • Wolves' Jose Sa in action with Chelsea's Kai Havertz. Action Images
    Wolves' Jose Sa in action with Chelsea's Kai Havertz. Action Images
  • Christian Pulisic scores the second past goalkeeper Jose Sa. EPA
    Christian Pulisic scores the second past goalkeeper Jose Sa. EPA
  • Christian Pulisic celebrates with his teammates. PA
    Christian Pulisic celebrates with his teammates. PA
  • Armando Broja celebrates after scoring the third goal. EPA
    Armando Broja celebrates after scoring the third goal. EPA
  • Armando Broja scores Chelsea's third. EPA
    Armando Broja scores Chelsea's third. EPA

Graham Potter delight as Chelsea turn on the style to crush Wolves


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Kai Havertz, Christian Pulisic and Armando Broja sent Chelsea fourth in the Premier League as the Blues cruised past managerless Wolves 3-0 at Stamford Bridge.

Mason Mount teed up Havertz and Pulisic before Albania striker Broja netted his maiden Blues goal to floor the struggling visitors.

Boyhood Chelsea fan Broja was left delighted with his first senior strike that capped a landmark week for Graham Potter’s Stamford Bridge tenure.

"Credit to Wolves they came out and gave us more of a test in the second half, we saw that period out and we managed to score a nice goal. Nice at the end for Armando [Broja] to score," said Potter.

"We want to score more than one, we were playing so well and if you have that performance level the goals will come. Just a case of keeping that going and keeping the performance good. The effort was fantastic and they've worked hard in training this week.

New Blues boss Potter made seven changes from Wednesday’s 3-0 Champions League mauling of AC Milan and still Chelsea cantered to victory.

Havertz nodded home Mount’s cross on the stroke of half-time to cement the hosts’ dominance.

A much-improved Pulisic’s delicate dink then doubled the home side’s lead, with Mount again on hand with the assist.

And right at the death Kovacic threaded through to Broja, who cut back from the defensive cover before drilling into the net.

Chelsea set up with yet another different system under forward-thinking coach Potter and a raft of changes from that Milan thumping.

But neither the scale of the alterations nor the quick turnaround proved any kind of distraction, as the Blues mastered the new tactics and overwhelmed the visitors.

Wolves suffered a third-straight loss, with interim coaches Steve Davis and James Collins unable to generate any new momentum after Bruno Lage’s sacking.

The Blues’ quiet and methodical return to form mirrors the demeanour of their new boss.

New owners Todd Boehly and Behdad Eghbali would be forgiven for retaining a growing sense of vindication over removing Thomas Tuchel, on the early evidence of Potter’s embryonic tenure.

A dominant Chelsea saw six shots and one header sail wide in the first-half alone.

Add to that a top-level save from Jose Sa to thwart Pulisic’s postage-stamp long-range strike towards the top corner and the Blues’ control was in no doubt.

Sa’s save from Pulisic denied the Blues a stunning strike in itself, but also what would have proved a fine team goal.

The build-up was Potter’s new-look Chelsea in all its finery, a flowing move from one box to the other, that so nearly ended in a stunner.

Just when Chelsea’s set of misses threatened to tell the story of the half though, Havertz popped up at the far post to head home Mount’s lofted cross.

The half’s final meaningful act had Chelsea rightly in control and ahead 1-0 at the break and the Blues wasted precious little time doubling that lead after the restart.

Pulisic traded passes with Mount to skip into the box on the inside left, then deliver a deft finish to beat the advancing Sa.

Chelsea’s victory was effectively sealed before the hour-mark, allowing Potter’s men to negotiate the rest of the tie in relative comfort.

The returning Diego Costa claimed the biggest reception of the day when being subbed next, with Wolves’ former Chelsea favourite lavished with acclaim from the Stamford Bridge faithful.

The Chelsea fans will have been forgiven for offering such respect in part out of relief that the dogged striker had neither scored nor clattered into any of the current Blues stars.

When Broja claimed his breakthrough Chelsea goal, the Blues knew they had completed a much-needed morale-boosting week.

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MATCH INFO

Champions League quarter-final, first leg

Ajax v Juventus, Wednesday, 11pm (UAE)

Match on BeIN Sports

Race 3

Produced: Salman Khan Films and Tips Films
Director: Remo D’Souza
Cast: Salman Khan, Anil Kapoor, Jacqueline Fernandez, Bobby Deol, Daisy Shah, Saqib Salem
Rating: 2.5 stars

Madrid Open schedule

Men's semi-finals

Novak Djokovic (1) v Dominic Thiem (5) from 6pm

Stefanos Tsitsipas (8) v Rafael Nadal (2) from 11pm

Women's final

Simona Halep (3) v Kiki Bertens (7) from 8.30pm

Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.” 

What are the influencer academy modules?
  1. Mastery of audio-visual content creation. 
  2. Cinematography, shots and movement.
  3. All aspects of post-production.
  4. Emerging technologies and VFX with AI and CGI.
  5. Understanding of marketing objectives and audience engagement.
  6. Tourism industry knowledge.
  7. Professional ethics.
Company profile

Company name: Dharma

Date started: 2018

Founders: Charaf El Mansouri, Nisma Benani, Leah Howe

Based: Abu Dhabi

Sector: TravelTech

Funding stage: Pre-series A 

Investors: Convivialite Ventures, BY Partners, Shorooq Partners, L& Ventures, Flat6Labs

The years Ramadan fell in May

1987

1954

1921

1888

The Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

Results

2.30pm: Expo 2020 Dubai – Conditions (PA) Dh80,000 (Dirt) 1,600m; Winner: Barakka, Ray Dawson (jockey), Ahmad bin Harmash (trainer)

3.05pm: Now Or Never – Maiden (TB) Dh82,500 (Turf) 1,600m; Winner: One Idea, Andrea Atzeni, Doug Watson

3.40pm: This Is Our Time – Handicap (TB) Dh82,500 (D) 1,600m; Winner: Perfect Balance, Tadhg O’Shea, Bhupat Seemar

4.15pm: Visit Expo 2020 – Handicap (TB) Dh87,500 (T) 1,600m; Winner: Kaheall, Richard Mullen, Salem bin Ghadayer

4.50pm: The World In One Place – Handicap (TB) Dh95,000 (T) 1.900m; Winner: Castlebar, Adrie de Vries, Helal Al Alawi

5.25pm: Vision – Handicap (TB) Dh95,000 (D) 1,200m; Winner: Shanty Star, Richard Mullen, Rashed Bouresly

6pm: Al Wasl Plaza – Handicap (TB) Dh95,000 (T) 1,200m; Winner: Jadwal, Dane O’Neill, Doug Watson

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What can victims do?

Always use only regulated platforms

Stop all transactions and communication on suspicion

Save all evidence (screenshots, chat logs, transaction IDs)

Report to local authorities

Warn others to prevent further harm

Courtesy: Crystal Intelligence

La Mer lowdown

La Mer beach is open from 10am until midnight, daily, and is located in Jumeirah 1, well after Kite Beach. Some restaurants, like Cupagahwa, are open from 8am for breakfast; most others start at noon. At the time of writing, we noticed that signs for Vicolo, an Italian eatery, and Kaftan, a Turkish restaurant, indicated that these two restaurants will be open soon, most likely this month. Parking is available, as well as a Dh100 all-day valet option or a Dh50 valet service if you’re just stopping by for a few hours.
 

RACE CARD

6.30pm: Madjani Stakes Group 2 (PA) Dh97,500 (Dirt) 1,900m
7.05pm: Maiden (TB) Dh82,500 (D) 1,400m
7.40pm: Maiden (TB) Dh82,500 (D) 1,600m
8.15pm: Handicap (TB) Dh87,500 (D) 2,200m
8.50pm: Dubai Creek Mile Listed (TB) Dh132,500 (D) 1,600m
9.25pm: Conditions (TB) Dh120,000 (D) 1,900m
10pm: Handicap (TB) Dh92,500 (D) 1,400m

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

Updated: October 08, 2022, 4:15 PM