• ASTON VILLA RATINGS: Emiliano Martinez - 5. No chance with Mount's opener but his positioning was at fault for the Chelsea midfielder's second from a free kick. EPA
    ASTON VILLA RATINGS: Emiliano Martinez - 5. No chance with Mount's opener but his positioning was at fault for the Chelsea midfielder's second from a free kick. EPA
  • Matty Cash - 6. Energetic, particularly in the first-half. Set up several chances for teammates. AFP
    Matty Cash - 6. Energetic, particularly in the first-half. Set up several chances for teammates. AFP
  • Ezri Konsa - 6. Unflappable at the heart of Villa's defence. Great last-ditch tackle late on. EPA
    Ezri Konsa - 6. Unflappable at the heart of Villa's defence. Great last-ditch tackle late on. EPA
  • Tyrone Mings - 3. It could hardly have gone worse in front of watching England manager Gareth Southgate. Howler of a misjudged header to gift first goal to Mount and then gave away free kick from which second goal was scored. Dreadful day at the office. Getty
    Tyrone Mings - 3. It could hardly have gone worse in front of watching England manager Gareth Southgate. Howler of a misjudged header to gift first goal to Mount and then gave away free kick from which second goal was scored. Dreadful day at the office. Getty
  • Ashley Young - 6. Huffed and puffed and the odd decent pass but too little quality with end product. AP
    Ashley Young - 6. Huffed and puffed and the odd decent pass but too little quality with end product. AP
  • John McGinn - 6. Full marks for effort but perhaps should have taken one of his chances. Guilty of going for goal from a narrow angle with Ings and Bailey unmarked in the area. AP
    John McGinn - 6. Full marks for effort but perhaps should have taken one of his chances. Guilty of going for goal from a narrow angle with Ings and Bailey unmarked in the area. AP
  • Douglas Luiz - 6. Worked hard to win the ball and get Villa moving forward. Overhit a corner late on to waste a good opportunity for his side. AP
    Douglas Luiz - 6. Worked hard to win the ball and get Villa moving forward. Overhit a corner late on to waste a good opportunity for his side. AP
  • Jacob Ramsey - 5. Didn't do enough and was replaced late in the game. AFP
    Jacob Ramsey - 5. Didn't do enough and was replaced late in the game. AFP
  • Leon Bailey - 6. Pressed energetically. Played some incisive passes, AP
    Leon Bailey - 6. Pressed energetically. Played some incisive passes, AP
  • Danny Ings - 6. Had plenty of decent chances but was unable to beat the brilliant Kepa. EPA
    Danny Ings - 6. Had plenty of decent chances but was unable to beat the brilliant Kepa. EPA
  • Ollie Watkins - 7. Put in a worthy shift. Made plenty of running and produced some good crosses. EPA
    Ollie Watkins - 7. Put in a worthy shift. Made plenty of running and produced some good crosses. EPA
  • SUBS: Emiliano Buendia (On for Bailey 66') - 6. Some classy touches and neat footwork but unable to find telling final ball. Getty
    SUBS: Emiliano Buendia (On for Bailey 66') - 6. Some classy touches and neat footwork but unable to find telling final ball. Getty
  • Philippe Coutinho (On for McGinn 73') - 6. Showed some trickery and invention in midfield. Getty
    Philippe Coutinho (On for McGinn 73') - 6. Showed some trickery and invention in midfield. Getty
  • Leander Dendoncker (on for Ramsey 77') N/A. AP
    Leander Dendoncker (on for Ramsey 77') N/A. AP
  • CHELSEA RATINGS: Kepa Arrizabalaga - 9. Outstanding performance. His treble save from McGinn, Ramsey and Ings on 26 minutes was sheer class. Produced and even better save from an Ings header from point-blank range after half an hour. AP
    CHELSEA RATINGS: Kepa Arrizabalaga - 9. Outstanding performance. His treble save from McGinn, Ramsey and Ings on 26 minutes was sheer class. Produced and even better save from an Ings header from point-blank range after half an hour. AP
  • Trevoh Chalobah - 6. Neat and tidy. Couple of timely clearances. AP
    Trevoh Chalobah - 6. Neat and tidy. Couple of timely clearances. AP
  • Thiago Silva - 6. Solid shift in the centre of defence from the veteran. AFP
    Thiago Silva - 6. Solid shift in the centre of defence from the veteran. AFP
  • Marc Cucurella - 4. Sloppy performance. Taken off during the interval. Getty
    Marc Cucurella - 4. Sloppy performance. Taken off during the interval. Getty
  • Mason Mount - 8. Match-winning performance. Great anticipation to open the scoring and a quality free kick to make the game safe. Excellent all-round work. Along with Kepa, the difference between the two sides. PA
    Mason Mount - 8. Match-winning performance. Great anticipation to open the scoring and a quality free kick to make the game safe. Excellent all-round work. Along with Kepa, the difference between the two sides. PA
  • Ruben Loftus-Cheek - 6. Decent defensive work, offered too little offensively. PA
    Ruben Loftus-Cheek - 6. Decent defensive work, offered too little offensively. PA
  • Mateo Kovacic - 5. Guilty of too many sloppy passes. Hooked in second half. EPA
    Mateo Kovacic - 5. Guilty of too many sloppy passes. Hooked in second half. EPA
  • Ben Chilwell - 6. Started positively but guilty of wasting possession as the game wore on. EPA
    Ben Chilwell - 6. Started positively but guilty of wasting possession as the game wore on. EPA
  • Kai Havertz - 5. Offered too little. Substituted at half-time. Reuters
    Kai Havertz - 5. Offered too little. Substituted at half-time. Reuters
  • Pierre-Emerick Aubameyang - 5. A quiet, acklustre performance that saw him brought off after 58 minutes. AP
    Pierre-Emerick Aubameyang - 5. A quiet, acklustre performance that saw him brought off after 58 minutes. AP
  • Raheem Sterling - 6. Buzzed about with intent but missed several very decent chances. Getty
    Raheem Sterling - 6. Buzzed about with intent but missed several very decent chances. Getty
  • SUBS: Kalidou Koulibaly (on for Cucurella, 45') - 6. Gave Took out Ramsey to earn yellow card. Closed down well. Reuters
    SUBS: Kalidou Koulibaly (on for Cucurella, 45') - 6. Gave Took out Ramsey to earn yellow card. Closed down well. Reuters
  • Cesar Azpilicueta (on for Havertz, 45') - 5. Contributed little of any not. EPA
    Cesar Azpilicueta (on for Havertz, 45') - 5. Contributed little of any not. EPA
  • Conor Gallagher (on for Aubameyang 58') - 6. Injected some pace and urgency. Great cross for Sterling on 71 minutes. Getty; Jorginho (on for Kovacic 78') - N/A; Armando Broja (on for Sterling 88') - N/A.
    Conor Gallagher (on for Aubameyang 58') - 6. Injected some pace and urgency. Great cross for Sterling on 71 minutes. Getty; Jorginho (on for Kovacic 78') - N/A; Armando Broja (on for Sterling 88') - N/A.

Aston Villa v Chelsea ratings: Arrizabalaga 9, Mount 8; Martinez 5, Mings 3


Stuart James
  • English
  • Arabic

Chelsea midfielder Mason Mount scored twice to give Graham Potter's side a hard-working victory at Aston Villa and continue the new manager's unbeaten start.

But it took a string of world-class saves from Spanish goalkeeper Kepa Arrizabalaga to keep the Londoners in front.

Mount opened the scoring after just six minutes with a cool side-footed shot after a howler by Villa defender Tyrone Mings – watched by England manager Gareth Southgate.

Arrizabalaga produced a stunning treble stop from John McGinn, Leon Baily and Danny Ings in the first half before pulling off a spectacular reflex save from a point-blank Ings header on the half-hour.

Mings was again at fault when he conceded the free kick from which Mount doubled Chelsea's lead on 65 minutes.

Chelsea are in fourth place in the Premier League on 19 points, with a Steven Gerrard's Midlanders just a point above the relegation zone with nine points.

In the gallery above, you can see the player ratings from the game at Villa Park. To view the next image, click on the arrows or swipe if on a mobile device.

Racecard

6pm: The Pointe - Conditions (TB) Dh82,500 (Turf) 1,400m

6.35pm: Palm West Beach - Maiden (TB) Dh82,500 (T) 1,800m

7.10pm: The View at the Palm - Handicap (TB) Dh85,000 (Dirt) 1,400m

7.45pm: Nakeel Graduate Stakes - Conditions (TB) Dh100,000 (T) 1,600m

8.20pm: Club Vista Mare - Handicap (TB) Dh95,000 (D) 1,900m

8.55pm: The Palm Fountain - Handicap (TB) Dh95,000 (D) 1,200m

9.30pm: The Palm Tower - Handicap (TB) Dh87,500 (T) 1,600m

Squad for first two ODIs

Kohli (c), Rohit, Dhawan, Rayudu, Pandey, Dhoni (wk), Pant, Jadeja, Chahal, Kuldeep, Khaleel, Shami, Thakur, Rahul.

How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

The End of Loneliness
Benedict Wells
Translated from the German by Charlotte Collins
Sceptre

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: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet
How Voiss turns words to speech

The device has a screen reader or software that monitors what happens on the screen

The screen reader sends the text to the speech synthesiser

This converts to audio whatever it receives from screen reader, so the person can hear what is happening on the screen

A VOISS computer costs between $200 and $250 depending on memory card capacity that ranges from 32GB to 128GB

The speech synthesisers VOISS develops are free

Subsequent computer versions will include improvements such as wireless keyboards

Arabic voice in affordable talking computer to be added next year to English, Portuguese, and Spanish synthesiser

Partnerships planned during Expo 2020 Dubai to add more languages

At least 2.2 billion people globally have a vision impairment or blindness

More than 90 per cent live in developing countries

The Long-term aim of VOISS to reach the technology to people in poor countries with workshops that teach them to build their own device

BRAZIL%20SQUAD
%3Cp%3EGoalkeepers%3A%20Alisson%2C%20Ederson%2C%20Weverton%3Cbr%3E%3Cbr%3EDefenders%3A%20Dani%20Alves%2C%20Marquinhos%2C%20Thiago%20Silva%2C%20Eder%20Militao%20%2C%20Danilo%2C%20Alex%20Sandro%2C%20Alex%20Telles%2C%20Bremer.%3Cbr%3E%3Cbr%3EMidfielders%3A%20Casemiro%2C%20Fred%2C%20Fabinho%2C%20Bruno%20Guimaraes%2C%20Lucas%20Paqueta%2C%20Everton%20Ribeiro.%3Cbr%3E%3Cbr%3EForwards%3A%20Neymar%2C%20Vinicius%20Junior%2C%20Richarlison%2C%20Raphinha%2C%20Antony%2C%20Gabriel%20Jesus%2C%20Gabriel%20Martinelli%2C%20Pedro%2C%20Rodrygo%3C%2Fp%3E%0A
Electric scooters: some rules to remember
  • Riders must be 14-years-old or over
  • Wear a protective helmet
  • Park the electric scooter in designated parking lots (if any)
  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
  • Solo riders only, no passengers allowed
  • Do not drive outside designated lanes
Heavily-sugared soft drinks slip through the tax net

Some popular drinks with high levels of sugar and caffeine have slipped through the fizz drink tax loophole, as they are not carbonated or classed as an energy drink.

Arizona Iced Tea with lemon is one of those beverages, with one 240 millilitre serving offering up 23 grams of sugar - about six teaspoons.

A 680ml can of Arizona Iced Tea costs just Dh6.

Most sports drinks sold in supermarkets were found to contain, on average, five teaspoons of sugar in a 500ml bottle.

Updated: October 16, 2022, 4:33 PM