Chelsea manager Graham Potter must juggle his new signings for their Champions League clash with Borussia Dortmund on Wednesday.
Under Uefa rules, the club were only able to register three of the eight players brought in during the January transfer window in their 25-man Champions League squad for the knockout stages.
The west London club splurged more than £300 million ($362m) on new players in the winter window to bring their total spending since American Todd Boehly took over the club from Roman Abramovic in May last year to more than £600m.
The selection headache means that Potter is likely to call on £107m British record signing Enzo Fernandez, loan signing Joao Felix and £88.5m Mykhailo Mudryk for the last-16 first-leg match against Dortmund in Germany.
Key defender Benoit Badiashile, a £33.7m signing from Monaco, looks set to miss out.
Portuguese striker Felix, who joined on loan from Atletico Madrid in January, scored in Chelsea's 1-1 draw with London rivals West Ham on Saturday.
But manager Potter is under pressure to deliver after the massive transfer outlay as his team have won just once in seven Premier League games and sit ninth in the table.
Potter said last week of his selection issues for the Champions League: "There's going to be a few awkward questions and conversations and that's the reality of where we are because only 11 can play, only a certain amount can be in the squad, so there's always going to be players that are disappointed."
You can see pictures of the Chelsea players training for the Dortmund game in the gallery above. To move to the next photo, click on the arrows or swipe if using a mobile device.
West Ham 1 Chelsea 1 - player ratings
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WEST HAM UNITED RATINGS: Lukasz Fabianski 6 – Had little chance with Chelsea’s opener, but dealt with everything else thrown at him and commanded his box when needed against the Blues' array of attacking talent. Getty -

Thilo Kehrer 6 – Part of a three-man backline that looked as though it was in for a long afternoon in the first half, but after the equaliser dug in and kept Chelsea’s superstars from breaching the defence again. AP -

Angelo Ogbonna 6 – A commanding afternoon from the Italian who didn’t allow Kai Havertz many opportunities and kept the Hammers back-three in check in the second half to earn his side a point. EPA -

Nayef Aguerd 6 – Would have been disappointed to see Joao Felix bypass him to score Chelsea’s opener, but he recovered and rarely let the Blues get in behind. Was forced off with what looked like an injury late on. Reuters -

Vladimir Coufal 6 – Looked like he could be in for a tough afternoon against Mudryk, but like West Ham improved as the game went on. Played the cross into the box for West Ham’s equaliser and stood firm in the second period. AP -

Emerson Palmieri 7 – Scored his first-ever Premier League goal with the equaliser against his old club to get West Ham back into the game. In defence, he kept Chelsea’s right side of Reece James and Noni Madueke relatively quiet for the majority of the game. Getty -

Lucas Paqueta N/A – Lasted just 13 minutes after suffering an injury to his right shoulder that ended his afternoon prematurely. EPA -

Declan Rice 7 – A day when Rice did the dirty work effectively and after a troubling start where Chelsea controlled the midfield, took control of the game and didn’t allow the Blues to dictate the play. EPA -

Jarred Bowen 6 – Brought his recent resurgence in form into the game and from the off looked like West Ham’s likeliest way of getting something. His clever, headed flick resulted in Emerson netting the equaliser. AP -

Said Benrahma 5 – Not an afternoon to remember for the Algerian who struggled to make an impact and was the Hammers’ least effective attacker. Was no surprise to see him make way in the second half. Reuters -

Michail Antonio 5 – Got what you expected from the West Ham forward, who battled with Chelsea’s backline without getting much joy. Held-up the ball well when needed and did the best with the half-chances presented to him. PA -

SUBS: Tomas Soucek (Lucas Paqueta 13) 6 – A good opportunity for the Czech to get himself back into the team following Paqueta’s injury and he reunited with Rice to prevent Chelsea from controlling the midfield. Was unlucky to see a late goal chalked off by VAR. AP -

Danny Ings (Michail Antonio 66) 5 – Couldn’t get into the game and failed to seek out a chance to nab a winner for the home side. Reuters -

Flynn Downes (Said Benrahma 66) 5 – Helped to stifle Chelsea in the closing stages and added more control in the centre of the park. Ben Johnson (Nayef Aguerd 79) N/A. Reuters -

CHELSEA RATINGS: Kepa Arrizabalaga 6 – The Spanish stopper had very little to do - especially in the first half where he was only called into action from a routine save from Antonio. No chance with the Hammers’ goal and would have been happy to see Soucek’s goal ruled out. Getty -

Reece James 5 –Was caught ball-watching for West Ham’s equaliser and it wasn’t the usual all-action display we’ve come to expect from the England defender. Failed to really pose a threat from the right, but was mostly comfortable. Action Images -

Thiago Silva 6 –Chelsea’s best defender, who didn’t give Antonio and then Ings very much to work with for the whole game. Also pulled off a last-ditch tackle in the first half to show why he was worth that new contract. AP -

Benoit Badiashile 6 – Had a good tussle with Antonio, resulting in a second-half booking, and will be disappointed to concede his first goal as a Chelsea player. AP -

Marc Cucurella 6 –Struggled to covert his possession into any real danger going forward, even though he saw a lot of the ball. Signs that a partnership is developing with Mudryk on Chelsea’s left flank. AP -

Ruben Loftus-Cheek 5 – Played a key part in Chelsea’s good start, but faded as the game went on. Helped dictate play in the centre and carried the ball forward with some driving runs into the box. AP -

Enzo Fernandez 7 – A stellar first half where he controlled the game. Constantly found room in the midfield and set up the goal for Felix, but the Argentinian failed to keep up the same level of performance in the second half. PA -

Noni Madueke 6 – Lots of running and willingness on his first start for the club, but it failed to materialise into anything. He constantly looked to cut in on Chelsea’s right flank, and looks like he will be a real handful. AP -

Joao Felix 7 – The best player on the pitch as West Ham failed to deal with his movement and threat from behind. Ghosted past the defence to open his account for the club with a neat finish and looked every bit the £100m player. Getty -

Mykhailo Mudryk 5 – Saw a lot of the ball in the first half but never really got into the game and was well marshalled by the West Ham defence. Was no surprise to see him hooked in the second half. Reuters -

Kai Havertz 6 – Bright and effective in Chelsea’s early dominance and was unlucky to see a goal ruled out for offside in the first half. Still gave the Blues a focal point in the second half, but couldn’t get past West Ham’s impressive defensive display. Getty -

SUBS: Ben Chilwell (Marco Cucureall 66) 5 – Pleasing to see the England defender back and linked up well with Kai Havertz to fashion a chance. AP -

Mason Mount (Noni Madueke) 5 – His usual industrious self, but despite flashing one ball across the box couldn’t help Chelsea find a winner. AP -

Hakim Ziyech 4 – Gave away a silly foul that almost cost Chelsea the game before Soucek’s goal was chalked off for offside. Offered very little. AP -

Conor Gallagher (Ruben Loftus-Cheek 78) N/A – Late sub to give the midfield engine more legs as Loftus-Cheek and Fernandez faded. Reuters
RESULT
Huddersfield Town 1 Manchester City 2
Huddersfield: Otamendi (45' 1 og), van La Parra (red card 90' 6)
Man City: Agüero (47' pen), Sterling (84')
Man of the match: Christopher Schindler (Huddersfield Town)
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
Engine: 3.5-litre V6
Transmission: eight-speed automatic
Power: 290hp
Torque: 340Nm
Price: Dh155,800
On sale: now
The specs: 2018 Maserati GranTurismo/GranCabrio
Price, base Dh485,000 (GranTurismo) and Dh575,000 (GranCabrio)
Engine 4.7L V8
Transmission Six-speed automatic
Power 460hp @ 7,000rpm
Torque 520Nm @ 4,750rpm
Fuel economy, combined 14.3L (GranTurismo) and 14.5L (GranCabrio) / 100km
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
The specs: 2018 Mazda CX-5
Price, base / as tested: Dh89,000 / Dh130,000
Engine: 2.5-litre four-cylinder
Power: 188hp @ 6,000rpm
Torque: 251Nm @ 4,000rpm
Transmission: Six-speed automatic
Fuel consumption, combined: 7.1L / 100km
War on waste
ETFs explained
Exhchange traded funds are bought and sold like shares, but operate as index-tracking funds, passively following their chosen indices, such as the S&P 500, FTSE 100 and the FTSE All World, plus a vast range of smaller exchanges and commodities, such as gold, silver, copper sugar, coffee and oil.
ETFs have zero upfront fees and annual charges as low as 0.07 per cent a year, which means you get to keep more of your returns, as actively managed funds can charge as much as 1.5 per cent a year.
There are thousands to choose from, with the five biggest providers BlackRock’s iShares range, Vanguard, State Street Global Advisors SPDR ETFs, Deutsche Bank AWM X-trackers and Invesco PowerShares.
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
While you're here
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All about the Sevens
Cape Town Sevens on Saturday and Sunday: Pools A – South Africa, Kenya, France, Russia; B – New Zealand, Australia, Spain, United States; C – England, Scotland, Argentina, Uganda; D – Fiji, Samoa, Canada, Wales
HSBC World Sevens Series standing after first leg in Dubai 1 South Africa; 2 New Zealand; 3 England; 4 Fiji; 5 Australia; 6 Samoa; 7 Kenya; 8 Scotland; 9 France; 10 Spain; 11 Argentina; 12 Canada; 13 Wales; 14 Uganda; 15 United States; 16 Russia
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World Mental Health Day
Race card
6.30pm: Maiden (TB) Dh 82,500 (Dirt) 1.600m
7.05pm: Maiden (TB) Dh 82,500 (D) 2,000m
7.50pm: Handicap (TB) Dh 82,500 (D) 1,600m
8.15pm: The Garhoud Sprint Listed (TB) Dh 132,500 (D) 1,200m
8.50pm: The Entisar Listed (TB) Dh 132,500 (D) 2,000m
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How to join and use Abu Dhabi’s public libraries
• There are six libraries in Abu Dhabi emirate run by the Department of Culture and Tourism, including one in Al Ain and Al Dhafra.
• Libraries are free to visit and visitors can consult books, use online resources and study there. Most are open from 8am to 8pm on weekdays, closed on Fridays and have variable hours on Saturdays, except for Qasr Al Watan which is open from 10am to 8pm every day.
• In order to borrow books, visitors must join the service by providing a passport photograph, Emirates ID and a refundable deposit of Dh400. Members can borrow five books for three weeks, all of which are renewable up to two times online.
• If users do not wish to pay the fee, they can still use the library’s electronic resources for free by simply registering on the website. Once registered, a username and password is provided, allowing remote access.
• For more information visit the library network's website.
MORE FROM ED HUSAIN: The UAE-Israel accord is a win for every Muslim
Miss Granny
Director: Joyce Bernal
Starring: Sarah Geronimo, James Reid, Xian Lim, Nova Villa
3/5
(Tagalog with Eng/Ar subtitles)
Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
Sukuk
An Islamic bond structured in a way to generate returns without violating Sharia strictures on prohibition of interest.
Company profile
Date started: Founded in May 2017 and operational since April 2018
Founders: co-founder and chief executive, Doaa Aref; Dr Rasha Rady, co-founder and chief operating officer.
Based: Cairo, Egypt
Sector: Health-tech
Size: 22 employees
Funding: Seed funding
Investors: Flat6labs, 500 Falcons, three angel investors
Profile Box
Company/date started: 2015
Founder/CEO: Mohammed Toraif
Based: Manama, Bahrain
Sector: Sales, Technology, Conservation
Size: (employees/revenue) 4/ 5,000 downloads
Stage: 1 ($100,000)
Investors: Two first-round investors including, 500 Startups, Fawaz Al Gosaibi Holding (Saudi Arabia)
If you go...
Etihad Airways flies from Abu Dhabi to Kuala Lumpur, from about Dh3,600. Air Asia currently flies from Kuala Lumpur to Terengganu, with Berjaya Hotels & Resorts planning to launch direct chartered flights to Redang Island in the near future. Rooms at The Taaras Beach and Spa Resort start from 680RM (Dh597).
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.






















