Chelsea's Reece James tackles Real Madrid's Eduardo Camavinga in the Champions League quarter-final second-leg at Stamford Bridge on April 18, 2023. AFP
Chelsea's Reece James tackles Real Madrid's Eduardo Camavinga in the Champions League quarter-final second-leg at Stamford Bridge on April 18, 2023. AFP
Chelsea's Reece James tackles Real Madrid's Eduardo Camavinga in the Champions League quarter-final second-leg at Stamford Bridge on April 18, 2023. AFP
Chelsea's Reece James tackles Real Madrid's Eduardo Camavinga in the Champions League quarter-final second-leg at Stamford Bridge on April 18, 2023. AFP

Chelsea defender Reece James ruled out for rest of season with hamstring injury


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Chelsea caretaker manager Frank Lampard has confirmed that right-back Reece James will miss the rest of the season with a hamstring injury.

The Blues, who face Brentford at home in the Premier League on Wednesday, could also be without Mason Mount for the rest of the campaign. The midfielder will be sidelined after undergoing surgery for a pelvic issue.

James picked up the injury during last week’s Champions League quarter-final defeat by Real Madrid. He managed to finish the match against the European champions at Stamford Bridge but later underwent a scan that showed the extent of the problem.

The defender has been one of Chelsea’s best performers this season, but his fitness woes have limited him to 16 Premier League starts and he has been unable to string together a run of games since missing the World Cup with England last year.

Lampard, who has lost all four of his matches since taking temporary charge, said: “Reece James is unavailable. Probably for the season. Mason Mount probably the same. Potential for the last game of the season but probably not. Kai [Havertz] won't be available tomorrow.

“It’s a blow for all of us because they’re big players. Reece has a hamstring injury he picked up in the Madrid game, he got through the game but we scanned it in the following days.

“Mason has been carrying this pelvic injury for quite a while, it definitely predates myself. Medical staff have been trying, but we’ve got to a stage where he will have minor surgery.

“It’ll probably be a four-week recovery and we all know where that gets us to.”

Lampard refused to comment on stories that former Tottenham Hotspur and Paris Saint-Germain boss Mauricio Pochettino is in advanced talks to take over as Chelsea manager.

Chelsea 0 Real Madrid 2: Player ratings

  • CHELSEA RATINGS: Kepa Arrizabalaga – 6. The Spaniard probably predicted a much busier night, and though he conceded twice, he could do little about either goal. EPA
    CHELSEA RATINGS: Kepa Arrizabalaga – 6. The Spaniard probably predicted a much busier night, and though he conceded twice, he could do little about either goal. EPA
  • Wesley Fofana – 6. Had the undesirable task of monitoring Vinicius Jr, which he did well for most of the game and, at times, got forward to provide the overlap on the wing for Chelsea’s attacks. Getty
    Wesley Fofana – 6. Had the undesirable task of monitoring Vinicius Jr, which he did well for most of the game and, at times, got forward to provide the overlap on the wing for Chelsea’s attacks. Getty
  • Thiago Silva – 6. Composed in defence, and his experience was needed to give Chelsea a chance. Handled his duties well. AP
    Thiago Silva – 6. Composed in defence, and his experience was needed to give Chelsea a chance. Handled his duties well. AP
  • Trevoh Chalobah – 5. Came into the starting line-up for Koulibaly, who was injured in the first leg, and headed away a dangerous free-kick from the Chelsea box. Was beaten down the left wing by Rodrygo for the goal that killed the tie. AP
    Trevoh Chalobah – 5. Came into the starting line-up for Koulibaly, who was injured in the first leg, and headed away a dangerous free-kick from the Chelsea box. Was beaten down the left wing by Rodrygo for the goal that killed the tie. AP
  • Reece James – 7. Chelsea’s most promising player, who waved off a hamstring concern midway through. Looked up for the task of closing down players and getting forward on the wing early on, and swung in a promising cross into the box inside 10 minutes that Kante hit wide. Denied an effort from distance by Militao. Booked. AFP
    Reece James – 7. Chelsea’s most promising player, who waved off a hamstring concern midway through. Looked up for the task of closing down players and getting forward on the wing early on, and swung in a promising cross into the box inside 10 minutes that Kante hit wide. Denied an effort from distance by Militao. Booked. AFP
  • Enzo Fernandez – 6. Needed to do better with a free-kick into the box in the first half from a promising position. Later, he hit a low strike from distance wide of Courtois’s goal before he fired a powerful shot that the Real Madrid goalkeeper was equal to. AP
    Enzo Fernandez – 6. Needed to do better with a free-kick into the box in the first half from a promising position. Later, he hit a low strike from distance wide of Courtois’s goal before he fired a powerful shot that the Real Madrid goalkeeper was equal to. AP
  • N’Golo Kante – 7. Should have scored the opening goal for the Blues to kickstart the comeback but was unable to find the target when his shot went wide. Seemed to take up the task of causing problems on the right wing when James was in trouble. Getty
    N’Golo Kante – 7. Should have scored the opening goal for the Blues to kickstart the comeback but was unable to find the target when his shot went wide. Seemed to take up the task of causing problems on the right wing when James was in trouble. Getty
  • Mateo Kovacic – 6. The Croatian battled it out in midfield with Kroos but ultimately didn’t have an impact on the game. AP
    Mateo Kovacic – 6. The Croatian battled it out in midfield with Kroos but ultimately didn’t have an impact on the game. AP
  • Marc Cucurella – 5. Replaced the suspended Ben Chilwell. Booked for a foul on Rodrygo. Denied on the stroke of half-time after he hesitated when James’s cross fell to him, giving Courtois time to deny the shot. Reuters
    Marc Cucurella – 5. Replaced the suspended Ben Chilwell. Booked for a foul on Rodrygo. Denied on the stroke of half-time after he hesitated when James’s cross fell to him, giving Courtois time to deny the shot. Reuters
  • Conor Gallagher – 6. Handed a surprise start in a packed midfield, sitting behind Havertz. He found himself in all the right places but was unable to get the vital touch to trouble Real Madrid. AFP
    Conor Gallagher – 6. Handed a surprise start in a packed midfield, sitting behind Havertz. He found himself in all the right places but was unable to get the vital touch to trouble Real Madrid. AFP
  • Kai Havertz – 5. Finally had an effort in the second half when he was put through on goal, but Courtois was able to save comfortably. Getty
    Kai Havertz – 5. Finally had an effort in the second half when he was put through on goal, but Courtois was able to save comfortably. Getty
  • SUBS: Raheem Sterling (Fernandez 67’) – 6. Dropped to the bench and made an immediate impact on his return but was often loose in possession. EPA
    SUBS: Raheem Sterling (Fernandez 67’) – 6. Dropped to the bench and made an immediate impact on his return but was often loose in possession. EPA
  • Joao Felix (Gallagher 67’) – 6. Nutmegged Militao with a storming run into the final third but the Atletico Madrid loanee could only find the feet of Camavinga. AFP
    Joao Felix (Gallagher 67’) – 6. Nutmegged Militao with a storming run into the final third but the Atletico Madrid loanee could only find the feet of Camavinga. AFP
  • Mykhailo Mudryk (Cucurella 68’) – 6. Superb defensively to support Chalobah and diminish Vinicius Jr’s threat, but struggled to find the target at the other end of the pitch. Booked. Reuters
    Mykhailo Mudryk (Cucurella 68’) – 6. Superb defensively to support Chalobah and diminish Vinicius Jr’s threat, but struggled to find the target at the other end of the pitch. Booked. Reuters
  • Mason Mount (Havertz 77’) – N/R. Unable to make enough of an impact as his side were on the back foot. Getty
    Mason Mount (Havertz 77’) – N/R. Unable to make enough of an impact as his side were on the back foot. Getty
  • REAL MADRID RATINGS: Thibaut Courtois – 7. Received a hostile reception on his return to Stamford Bridge but had little to worry about before he stood big to deny Cucurella on the stroke of half-time. Superb when needed. Getty
    REAL MADRID RATINGS: Thibaut Courtois – 7. Received a hostile reception on his return to Stamford Bridge but had little to worry about before he stood big to deny Cucurella on the stroke of half-time. Superb when needed. Getty
  • Dani Carvajal – 6. Ventured forward on the wing on several occasions and linked up well with Rodrygo in the first half. EPA
    Dani Carvajal – 6. Ventured forward on the wing on several occasions and linked up well with Rodrygo in the first half. EPA
  • Eder Militao – 8. Booted away a poor corner from James inside 20 minutes before he denied Kante a tap-in just after half-time. Picked out Rodrygo who had already started his run on the wing for the opening goal. Booked for a challenge on Havertz and will miss the semi-final first leg. Reuters
    Eder Militao – 8. Booted away a poor corner from James inside 20 minutes before he denied Kante a tap-in just after half-time. Picked out Rodrygo who had already started his run on the wing for the opening goal. Booked for a challenge on Havertz and will miss the semi-final first leg. Reuters
  • David Alaba – 7. Cleared a dangerous cross by James before half-time with Gallagher lurking in the box. Taken off at the break and replaced by Rudiger. Getty
    David Alaba – 7. Cleared a dangerous cross by James before half-time with Gallagher lurking in the box. Taken off at the break and replaced by Rudiger. Getty
  • Eduardo Camavinga – 7. Continued his run at left-back but seemingly struggled with the danger James posed with crosses. The Frenchman looked lively after the break with a darting run before he was brought down by James. AFP
    Eduardo Camavinga – 7. Continued his run at left-back but seemingly struggled with the danger James posed with crosses. The Frenchman looked lively after the break with a darting run before he was brought down by James. AFP
  • Federico Valverde – 7. The Uruguayan hinted at the threat he can pose on the ball with a darting run into the box before taking a touch too many. Provided Rodrygo with the tap-in for Real’s second. Reuters
    Federico Valverde – 7. The Uruguayan hinted at the threat he can pose on the ball with a darting run into the box before taking a touch too many. Provided Rodrygo with the tap-in for Real’s second. Reuters
  • Toni Kroos – 6. Rested at the weekend, the German was confident and calm in the midfield. AFP
    Toni Kroos – 6. Rested at the weekend, the German was confident and calm in the midfield. AFP
  • Luka Modric – 6. Made two uncharacteristic errors early on that Chelsea were unable to capitalise on, but forced Kepa into a decent block in the first half. Getty
    Luka Modric – 6. Made two uncharacteristic errors early on that Chelsea were unable to capitalise on, but forced Kepa into a decent block in the first half. Getty
  • Rodrygo – 9. Dealt Chelsea the sucker punch with a goal he made virtually by himself with a darting run down the wing. Tapped home Valverde’s pass to double Real’s lead. Getty
    Rodrygo – 9. Dealt Chelsea the sucker punch with a goal he made virtually by himself with a darting run down the wing. Tapped home Valverde’s pass to double Real’s lead. Getty
  • Karim Benzema – 5. The in-form Frenchman had a difficult start with Chelsea’s attacking attitude and was unable to trouble Kepa with his solitary low effort. Getty
    Karim Benzema – 5. The in-form Frenchman had a difficult start with Chelsea’s attacking attitude and was unable to trouble Kepa with his solitary low effort. Getty
  • Vinicius Junior – 7. Patient, and contributed defensively early on. The Brazilian was readily available for long balls, and he tested Kepa with a shot on the half-hour mark. Couldn’t connect with a Modric cross before half-time. AP
    Vinicius Junior – 7. Patient, and contributed defensively early on. The Brazilian was readily available for long balls, and he tested Kepa with a shot on the half-hour mark. Couldn’t connect with a Modric cross before half-time. AP
  • SUBS: Antonio Rudiger (Alba 46’) – 6. A half-time change as he made a return to Stamford Bridge following his move last summer. Reuters
    SUBS: Antonio Rudiger (Alba 46’) – 6. A half-time change as he made a return to Stamford Bridge following his move last summer. Reuters
  • Aurelien Tchouameni (Benzema 71’) – N/R. Got stuck in, and managed the game well as Madrid closed out the tie. Reuters
    Aurelien Tchouameni (Benzema 71’) – N/R. Got stuck in, and managed the game well as Madrid closed out the tie. Reuters
  • Dani Ceballos (Kroos 77’) – N/R. Fired straight at Kepa in the last kick of the game. AP
    Dani Ceballos (Kroos 77’) – N/R. Fired straight at Kepa in the last kick of the game. AP
  • Marco Asensio (Rodrygo 82’) N/R. Part of a double substitution as Real Madrid made it 2-0. Nacho Fernandez (Carvajal 82’) N/R. Helped Madrid see out the game. Getty
    Marco Asensio (Rodrygo 82’) N/R. Part of a double substitution as Real Madrid made it 2-0. Nacho Fernandez (Carvajal 82’) N/R. Helped Madrid see out the game. Getty

“I’m not going to get involved in any future manager talk, because it’s all speculation. Simple as that,” Lampard said.

Other candidates for the role should a deal with Pochettino, the club's preferred candidate, fall through include Burnley's Vincent Kompany.

Lampard, came in as interim coach after Graham Potter was sacked on April 2. He is under contract for the remainder of the season, and despite there being little left to play for after they were knocked out of the Champions League, he insists the campaign is not over.

Chelsea are currently 11th in the Premier League but Lampard said: “For me it doesn’t [feel like the season is over]. I’m manager of Chelsea, I have a big link to this club and pride and so should the players. It’s absolutely not over.

“I don’t have a mentality that there’s nothing to play for. I was fortunate enough to be part of teams that were challenging for stuff towards the end of the season, but it’s not a given. We’ve been fortunate at Chelsea to have had it for 15 to 20 years. A lot of clubs with big status in the Premier league don’t do that.

“It’s important that when you have a long career you won’t compete every season, it’s not a given. It comes down to your personal pride and responsibility, wearing the shirt.

“We’ve got seven games, four against the top four [three] away from home. The run-in is really tough, there’s no doubt about that.

“My interest is in how the players react to that because they’re tough games. There’s always something on those games. I understand that and the players have to understand that.”

Heather, the Totality
Matthew Weiner,
Canongate 

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

 

 

 

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
The biog

Name: Samar Frost

Born: Abu Dhabi

Hobbies: Singing, music and socialising with friends

Favourite singer: Adele

TWISTERS

Director: Lee Isaac Chung

Starring: Glen Powell, Daisy Edgar-Jones, Anthony Ramos

Rating: 2.5/5

Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae

MATCH INFO

Norwich City 1 (Cantwell 75') Manchester United 2 (Aghalo 51' 118') After extra time.

Man of the match Harry Maguire (Manchester United)

FIXTURES

Nov 04-05: v Western Australia XI, Perth
Nov 08-11: v Cricket Australia XI, Adelaide
Nov 15-18 v Cricket Australia XI, Townsville (d/n)
Nov 23-27: 1ST TEST v AUSTRALIA, Brisbane
Dec 02-06: 2ND TEST v AUSTRALIA, Adelaide (d/n)
Dec 09-10: v Cricket Australia XI, Perth
Dec 14-18: 3RD TEST v AUSTRALIA, Perth
Dec 26-30 4TH TEST v AUSTRALIA, Melbourne
Jan 04-08: 5TH TEST v AUSTRALIA, Sydney

Note: d/n = day/night

Saturday's results

Women's third round

  • 14-Garbine Muguruza Blanco (Spain) beat Sorana Cirstea (Romania) 6-2, 6-2
  • Magdalena Rybarikova (Slovakia) beat Lesia Tsurenko (Ukraine) 6-2, 6-1
  • 7-Svetlana Kuznetsova (Russia) beat Polona Hercog (Slovenia) 6-4. 6-0
  • Coco Vandeweghe (USA) beat Alison Riske (USA) 6-2, 6-4
  •  9-Agnieszka Radwanska (Poland) beat 19-Timea Bacsinszky (Switzerland) 3-6, 6-4, 6-1
  • Petra Martic (Croatia) beat Zarina Diyas (Kazakhstan) 7-6, 6-1
  • Magdalena Rybarikova (Slovakia) beat Lesia Tsurenko (Ukraine) 6-2, 6-1
  • 7-Svetlana Kuznetsova (Russia) beat Polona Hercog (Slovenia) 6-4, 6-0

Men's third round

  • 13-Grigor Dimitrov (Bulgaria) beat Dudi Sela (Israel) 6-1, 6-1 -- retired
  • Sam Queery (United States) beat Jo-Wilfried Tsonga (France) 6-2, 3-6, 7-6, 1-6, 7-5
  • 6-Milos Raonic (Canada) beat 25-Albert Ramos (Spain) 7-6, 6-4, 7-5
  • 10-Alexander Zverev (Germany) beat Sebastian Ofner (Austria) 6-4, 6-4, 6-2
  • 11-Tomas Berdych (Czech Republic) beat David Ferrer (Spain) 6-3, 6-4, 6-3
  • Adrian Mannarino (France) beat 15-Gael Monfils (France) 7-6, 4-6, 5-7, 6-3, 6-2
Updated: April 25, 2023, 4:54 PM