• CHELSEA RATINGS: Kepa Arrizabalaga - 7. Decisive when needed while also showing plenty of composure with the ball at his feet. Dealt with efforts from Jaidon Anthony well. AP
    CHELSEA RATINGS: Kepa Arrizabalaga - 7. Decisive when needed while also showing plenty of composure with the ball at his feet. Dealt with efforts from Jaidon Anthony well. AP
  • Reece James - 8. Linked up with Raheem Sterling brilliantly and provided quality with his crosses. Had a good shot saved after he beat Jordan Zemura in the box. Worryingly replaced just after half-time. AFP
    Reece James - 8. Linked up with Raheem Sterling brilliantly and provided quality with his crosses. Had a good shot saved after he beat Jordan Zemura in the box. Worryingly replaced just after half-time. AFP
  • Kalidou Koulibaly - 7. Played some poor passes in dangerous positions but positioned himself well and defended authoritatively. Made a great header to clear Zemura’s cross, then came close with his head at the other end. AP
    Kalidou Koulibaly - 7. Played some poor passes in dangerous positions but positioned himself well and defended authoritatively. Made a great header to clear Zemura’s cross, then came close with his head at the other end. AP
  • Thiago Silva - 7. Overcame an early knock to put in an impressive display, getting across well to stop Dominic Solanke, then cutting out Zemura’s late cross. Played a pass that was cut out in his own box. Getty
    Thiago Silva - 7. Overcame an early knock to put in an impressive display, getting across well to stop Dominic Solanke, then cutting out Zemura’s late cross. Played a pass that was cut out in his own box. Getty
  • Marc Cucurella - 8. Put in a confident defensive display, notably flicking the ball away from Jack Stacey in his own box. Also showed his quality on the ball. Reuters
    Marc Cucurella - 8. Put in a confident defensive display, notably flicking the ball away from Jack Stacey in his own box. Also showed his quality on the ball. Reuters
  • Denis Zakaria - 8. Looked very confident on his Premier League debut and defended with authority, notably tackling Zemura in his own box. Couldn’t hit the target when opportunities came in the second half. AP
    Denis Zakaria - 8. Looked very confident on his Premier League debut and defended with authority, notably tackling Zemura in his own box. Couldn’t hit the target when opportunities came in the second half. AP
  • Jorginho - 7. Played a nice pass to Mount in the build-up to the opening goal and continued to move the ball well. Also took up some great defensive positions. AP
    Jorginho - 7. Played a nice pass to Mount in the build-up to the opening goal and continued to move the ball well. Also took up some great defensive positions. AP
  • Mason Mount - 9. A real livewire, impressively releasing Sterling in the build-up to the opener. He then scored the second with a beautiful strike. Reuters
    Mason Mount - 9. A real livewire, impressively releasing Sterling in the build-up to the opener. He then scored the second with a beautiful strike. Reuters
  • Raheem Sterling – 8. Linked up brilliantly with James and gave Zemura plenty of problems throughout, setting up Kai Havertz’s opener with a perfectly weighted pass. Had other impressive moments, having a strong strike denied by Travers and picking out Zakaria in the box superbly. Getty
    Raheem Sterling – 8. Linked up brilliantly with James and gave Zemura plenty of problems throughout, setting up Kai Havertz’s opener with a perfectly weighted pass. Had other impressive moments, having a strong strike denied by Travers and picking out Zakaria in the box superbly. Getty
  • Kai Havertz - 9. Scored the opener with a clinical finish, then laid the ball off nicely for Mount to get Chelsea’s second – although he also dragged a shot wide from a good position. Put in a strong performance and even defended corners well. Reuters
    Kai Havertz - 9. Scored the opener with a clinical finish, then laid the ball off nicely for Mount to get Chelsea’s second – although he also dragged a shot wide from a good position. Put in a strong performance and even defended corners well. Reuters
  • Christian Pulisic - 6. Fired wide with Adam Smith pulling at his shirt, then had a goal ruled out after Havertz was adjudged to have fouled Smith. Often looked frustrated and fired a wild effort off target from a promising position in the second half. EPA
    Christian Pulisic - 6. Fired wide with Adam Smith pulling at his shirt, then had a goal ruled out after Havertz was adjudged to have fouled Smith. Often looked frustrated and fired a wild effort off target from a promising position in the second half. EPA
  • SUBS: Cesar Azpilicueta (James, 53’) – 6. Struggled when Bournemouth ran at him, although he also nodded back to Kepa when a potentially dangerous ball was played through. Delivered a great cross for Koulibaly’s chance. Reuters
    SUBS: Cesar Azpilicueta (James, 53’) – 6. Struggled when Bournemouth ran at him, although he also nodded back to Kepa when a potentially dangerous ball was played through. Delivered a great cross for Koulibaly’s chance. Reuters
  • Conor Gallagher (Zakaria, 82’) – N/R. Saw a shot from a promising position blocked by Lloyd Kelly after doing well to cut inside Zemura. Reuters
    Conor Gallagher (Zakaria, 82’) – N/R. Saw a shot from a promising position blocked by Lloyd Kelly after doing well to cut inside Zemura. Reuters
  • Pierre-Emerick Aubameyang (Pulisic, 82’) – N/R. Played a nice ball through to start a move but was halted by Marcos Senesi when trying to make a burst forward of his own. Trevoh Chalobah (Sterling, 88’) – N/R. Reuters
    Pierre-Emerick Aubameyang (Pulisic, 82’) – N/R. Played a nice ball through to start a move but was halted by Marcos Senesi when trying to make a burst forward of his own. Trevoh Chalobah (Sterling, 88’) – N/R. Reuters
  • BOURNEMOUTH RATINGS: Mark Travers - 6. Despite conceding twice, he made three impressive saves to deny James, Sterling and Mount. AFP
    BOURNEMOUTH RATINGS: Mark Travers - 6. Despite conceding twice, he made three impressive saves to deny James, Sterling and Mount. AFP
  • Jack Stacey - 4. Often outdone by Cucurella and couldn’t squeeze his touch past the Spaniard after getting into the box. Was taken off at half time. PA
    Jack Stacey - 4. Often outdone by Cucurella and couldn’t squeeze his touch past the Spaniard after getting into the box. Was taken off at half time. PA
  • Adam Smith - 5. His pull on Pulisic proved enough to put the American off without conceding a penalty, although he often struggled to keep up with the winger. Got back brilliantly to deny Havertz as he ran through. Reuters
    Adam Smith - 5. His pull on Pulisic proved enough to put the American off without conceding a penalty, although he often struggled to keep up with the winger. Got back brilliantly to deny Havertz as he ran through. Reuters
  • Marcos Senesi - 6. Got an important touch on crosses from James and Sterling. Also did well to rob the ball from Mount, then won the ball from Zakaria well in the build-up to Christie’s chance. PA
    Marcos Senesi - 6. Got an important touch on crosses from James and Sterling. Also did well to rob the ball from Mount, then won the ball from Zakaria well in the build-up to Christie’s chance. PA
  • Lloyd Kelly - 5. Looked very indecisive in the early stages but grew into the game as it progressed, making impressive interventions to stop crosses into the box during the second half. Blocked Gallagher’s late shot. AFP
    Lloyd Kelly - 5. Looked very indecisive in the early stages but grew into the game as it progressed, making impressive interventions to stop crosses into the box during the second half. Blocked Gallagher’s late shot. AFP
  • Jordan Zemura - 6. Given a real headache by Sterling, not just because he clashed heads with the winger after being beaten to the ball. However, he battled well and also caused danger with his runs forward. Reuters
    Jordan Zemura - 6. Given a real headache by Sterling, not just because he clashed heads with the winger after being beaten to the ball. However, he battled well and also caused danger with his runs forward. Reuters
  • Lewis Cook - 7. Battled well throughout, notably putting in a great tackle to prevent Pulisic from breaking forward, while he also did well to cut out Sterling’s pass. Reuters
    Lewis Cook - 7. Battled well throughout, notably putting in a great tackle to prevent Pulisic from breaking forward, while he also did well to cut out Sterling’s pass. Reuters
  • Jefferson Lerma - 5. Did nowhere near enough to stop Mount from scoring his goal, although he did have bursts of positive play, including when he played the ball out to Ryan Christie. Smashed a shot horribly off target. EPA
    Jefferson Lerma - 5. Did nowhere near enough to stop Mount from scoring his goal, although he did have bursts of positive play, including when he played the ball out to Ryan Christie. Smashed a shot horribly off target. EPA
  • Philip Billiing - 4. His attempt at defending for the Mount goal looked lazy and there were plenty of times where he struggled to make any real impact on the game. Reuters
    Philip Billiing - 4. His attempt at defending for the Mount goal looked lazy and there were plenty of times where he struggled to make any real impact on the game. Reuters
  • Dominic Solanke - 7. The former Blues striker made a brilliant burst forward to win a free-kick in the opening minute and continued to be very busy. Was unlucky that nothing came of him winning the ball back inside Chelsea’s box and to see his header go marginally wide. EPA
    Dominic Solanke - 7. The former Blues striker made a brilliant burst forward to win a free-kick in the opening minute and continued to be very busy. Was unlucky that nothing came of him winning the ball back inside Chelsea’s box and to see his header go marginally wide. EPA
  • Kieffer Moore - 4. Lost the ball too easily before the end of the first half and struggled to really make his mark on the game. Reuters
    Kieffer Moore - 4. Lost the ball too easily before the end of the first half and struggled to really make his mark on the game. Reuters
  • SUBS: Jaidon Anthony (Stacey, HT) - 6. Completely outdone by James but grew into the game and hit a shot from range that was saved by Kepa. His free-kick went straight at Kepa. Reuters
    SUBS: Jaidon Anthony (Stacey, HT) - 6. Completely outdone by James but grew into the game and hit a shot from range that was saved by Kepa. His free-kick went straight at Kepa. Reuters
  • Ryan Christie (Billing, 66’) - 6. Had positive moments as he tried to make things happen but often couldn’t quite complete the final pass. Was denied by Kepa from a tight angle. AFP
    Ryan Christie (Billing, 66’) - 6. Had positive moments as he tried to make things happen but often couldn’t quite complete the final pass. Was denied by Kepa from a tight angle. AFP
  • Siriki Dembele (Moore, 85’) – N/R. Provided energy and delivered the cross for Solanke’s late chance. AP
    Siriki Dembele (Moore, 85’) – N/R. Provided energy and delivered the cross for Solanke’s late chance. AP

Chelsea v Bournemouth player ratings: Mount 9, Sterling 8; Stacey 4, Solanke 7


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Chelsea manager Graham Potter praised the Blues' reaction to a poor run prior to the World Cup as they eased past Bournemouth 2-0 on Tuesday to end a five-game winless streak in the Premier League.

Kai Havertz and Mason Mount struck inside the first 24 minutes to get Chelsea back in the hunt for a place in next season's Champions League.

Victory took Chelsea up to eighth and within six points of the top four.

"You have to use breaks as best you can," Potter told Amazon Prime. "Evaluate and reassess and get injured players back. We used it as best we could even with players coming back at different times."

However, victory came at a cost as defender Reece James limped off on his return from the knee injury which kept him out of England's World Cup campaign.

Player ratings from Stamford Bridge can be seen in the gallery above. To view the next image, just swipe.

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

Hili 2: Unesco World Heritage site

The site is part of the Hili archaeological park in Al Ain. Excavations there have proved the existence of the earliest known agricultural communities in modern-day UAE. Some date to the Bronze Age but Hili 2 is an Iron Age site. The Iron Age witnessed the development of the falaj, a network of channels that funnelled water from natural springs in the area. Wells allowed settlements to be established, but falaj meant they could grow and thrive. Unesco, the UN's cultural body, awarded Al Ain's sites - including Hili 2 - world heritage status in 2011. Now the most recent dig at the site has revealed even more about the skilled people that lived and worked there.

Going grey? A stylist's advice

If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
“Get professional help – there’s no other way to go around it,” she says. “And don’t just let it grow out because that looks really bad. Put effort into it: properly condition, straighten, get regular trims, make sure it’s glossy.”

The specS: 2018 Toyota Camry

Price: base / as tested: Dh91,000 / Dh114,000

Engine: 3.5-litre V6

Gearbox: Eight-speed automatic

Power: 298hp @ 6,600rpm

Torque: 356Nm @ 4,700rpm

Fuel economy, combined: 7.0L / 100km

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
MEYDAN CARD

6.30pm Al Maktoum Challenge Round-1 Group One (PA) US$65,000 (Dirt) 1,600m

7.05pm Handicap (TB) $175,000 (Turf) 1,200m

7.40pm UAE 2000 Guineas Trial Conditions (TB) $100,000 (D) 1,600m

8.15pm Singspiel Stakes Group Two (TB) $250,000 (T) 1,800m

8.50pm Handicap (TB) $135,000 (T) 1,600m

9.25pm Al Maktoum Challenge Round-1 Group Two (TB) $350,000 (D) 1,600m

10pm Dubai Trophy Conditions (TB) $100,000 (T) 1,200m

10.35pm Handicap (TB) $135,000 (T) 1,600m

The National selections:

6.30pm AF Alwajel

7.05pm Ekhtiyaar

7.40pm First View

8.15pm Benbatl

8.50pm Zakouski

9.25pm: Kimbear

10pm: Chasing Dreams

10.35pm: Good Fortune

Full Party in the Park line-up

2pm – Andreah

3pm – Supernovas

4.30pm – The Boxtones

5.30pm – Lighthouse Family

7pm – Step On DJs

8pm – Richard Ashcroft

9.30pm – Chris Wright

10pm – Fatboy Slim

11pm – Hollaphonic

 

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PROFILE OF HALAN

Started: November 2017

Founders: Mounir Nakhla, Ahmed Mohsen and Mohamed Aboulnaga

Based: Cairo, Egypt

Sector: transport and logistics

Size: 150 employees

Investment: approximately $8 million

Investors include: Singapore’s Battery Road Digital Holdings, Egypt’s Algebra Ventures, Uber co-founder and former CTO Oscar Salazar

Updated: December 28, 2022, 4:05 AM