Joao Felix sent off on debut as Chelsea slump to another defeat at Fulham

Joao Felix was sent off on his Chelsea debut for a studs-up tackle as the Blues lost 2-1 at Fulham in the Premier League to fall deeper into crisis on Thursday.

The Portugal forward looked disconsolate after being shown a straight red card in the 58th minute for his dangerous challenge on Kenny Tete that caught the Fulham right back just below his right knee.

Felix, who joined on loan from Atletico Madrid on Wednesday, was having an impressive game until his sending-off, making surging runs, delivering incisive passes and showing some clever tricks.

But he will now be suspended and miss the league games against Crystal Palace, Liverpool and Fulham, adding to manager Graham Potter's considerable problems after a seventh loss in the last 10 matches in all competitions.

Potter admitted the red card was a turning point. “I thought we started quite well and had a good chance early. I thought we had decent control of the game," he said.

“A couple of mistakes led to their goal but I thought we responded well second half. Then the red card obviously changed the game, making it more difficult for us.

“I thought the application when we were down to 10 was really good but I was disappointed with the goal. We can do better than that.

“That’s what cost us. We’re really disappointed to lose.”

Fulham went ahead in the 25th minute through a deflected shot from former Chelsea winger Willian, only to concede an equaliser in the 47th when Mason Mount’s free kick came back off the post and Kalidou Koulibaly forced home the rebound from close range.

Carlos Vinicius, replacing suspended striker Aleksandar Mitrovic, scored the winner in the 73rd minute, meeting a cross from Andreas Pereira with an unchallenged header at the far post.

Goalscorer Willian told BT Sport: “We deserved the win. We know how difficult it is to play against Chelsea. They are in a difficult moment but we are a really good team. We deserved it and we have to carry on.

“I had an amazing seven years at Chelsea. I have a big respect for the fans and the club. I play for Fulham now and have to do my best. It was a special night.”

The victory lifted Fulham above Liverpool into sixth place to continue a brilliant first season back in the top flight, while Chelsea remain in 10th place and 19 points off leaders Arsenal having played one game more.

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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