• WETS HAM RATINGS: Alphonse Areola 8: Rescued by VAR offside call when keeper recklessly took down Jackson in 10th minute. Good penalty save from Fernandez just before half-time and another fine stop on deflected Madueke shot late on. Getty
    WETS HAM RATINGS: Alphonse Areola 8: Rescued by VAR offside call when keeper recklessly took down Jackson in 10th minute. Good penalty save from Fernandez just before half-time and another fine stop on deflected Madueke shot late on. Getty
  • Emerson 5: Couldn’t live with Sterling’s pace, particularly in first half, and was booked for really poor challenge on England attacker that looked even worse on replays. AFP
    Emerson 5: Couldn’t live with Sterling’s pace, particularly in first half, and was booked for really poor challenge on England attacker that looked even worse on replays. AFP
  • Kurt Zouma 7: Hammers captain, up against his former club, found the pace and trickery of Jackson a real handful at times. Sent clearance straight to Chukwuemeka ahead of his leveller for Chelsea. Enjoyed a much improved second half. EPA
    Kurt Zouma 7: Hammers captain, up against his former club, found the pace and trickery of Jackson a real handful at times. Sent clearance straight to Chukwuemeka ahead of his leveller for Chelsea. Enjoyed a much improved second half. EPA
  • Nayef Aguerd 5: Headed West Ham into early lead from Ward-Prowse corner and then picked up game’s first booking for pulling back Sterling. Rightly sent-off in second half for late challenge on Jackson with nearly 25 minutes still to go. PA
    Nayef Aguerd 5: Headed West Ham into early lead from Ward-Prowse corner and then picked up game’s first booking for pulling back Sterling. Rightly sent-off in second half for late challenge on Jackson with nearly 25 minutes still to go. PA
  • Vladimir Coufal 6: Mixed game for Czech down right. Caught out by some Chilwell runs in first half and the same with Mudryk in second but stuck to task and never let head go down. AFP
    Vladimir Coufal 6: Mixed game for Czech down right. Caught out by some Chilwell runs in first half and the same with Mudryk in second but stuck to task and never let head go down. AFP
  • Tomas Soucek 5: Left with head in hands after being skinned by the quick feet of Chukwuemeka ahead of Chelsea’s opener, then his clumsy challenge on Sterling led to the penalty which Fernandez missed. EPA
    Tomas Soucek 5: Left with head in hands after being skinned by the quick feet of Chukwuemeka ahead of Chelsea’s opener, then his clumsy challenge on Sterling led to the penalty which Fernandez missed. EPA
  • James Ward-Prowse 7: New boy went straight into the starting XI and his second corner of game set up Aguerd’s headed opener after his first moments earlie had caused chaos in Chelsea box. Supplied pass for Antonio before big striker made it 2-1. EPA
    James Ward-Prowse 7: New boy went straight into the starting XI and his second corner of game set up Aguerd’s headed opener after his first moments earlie had caused chaos in Chelsea box. Supplied pass for Antonio before big striker made it 2-1. EPA
  • Lucas Paqueta 7: Brazilian was booked for dissent but then almost put West Ham 2-1 up in first half when his low shot on the stretch clipped outside of post. Embarrassing fall to floor after push in chest by Gallagher in second half. Confidently stepped up to score late penalty. Reuters
    Lucas Paqueta 7: Brazilian was booked for dissent but then almost put West Ham 2-1 up in first half when his low shot on the stretch clipped outside of post. Embarrassing fall to floor after push in chest by Gallagher in second half. Confidently stepped up to score late penalty. Reuters
  • Said Benrahma 6: Algerian would have been relieved to see linesman’s flag go up when he fired chance wide after being put through early in second half. Scuffed another shot wide of target just after the hour mark. Sacrificed for defender after Aguerd’s red card. Getty
    Said Benrahma 6: Algerian would have been relieved to see linesman’s flag go up when he fired chance wide after being put through early in second half. Scuffed another shot wide of target just after the hour mark. Sacrificed for defender after Aguerd’s red card. Getty
  • Jarrod Bowen 6: Scored cracking goal against Bournemouth last weekend but offered little threat in first half, which was more to do with poor service than the fault of Bowen. Struck shot from distance straight at keeper after linking up well with Fornals late in game. Reuters
    Jarrod Bowen 6: Scored cracking goal against Bournemouth last weekend but offered little threat in first half, which was more to do with poor service than the fault of Bowen. Struck shot from distance straight at keeper after linking up well with Fornals late in game. Reuters
  • Michail Antonio 8: Totally isolated in first half when he only touched the ball only five times. His stunning finish in the 53rd minute came out of nowhere as the supply line to him had been so poor. Held ball up well when passes did actually reach him and received standing ovation when substituted late on. Getty
    Michail Antonio 8: Totally isolated in first half when he only touched the ball only five times. His stunning finish in the 53rd minute came out of nowhere as the supply line to him had been so poor. Held ball up well when passes did actually reach him and received standing ovation when substituted late on. Getty
  • SUBS: Angelo Ogbonna (On for Benrahma 70’) 7: Brought on to shore up defence after team went down to 10 men and did exactly what was required. Getty
    SUBS: Angelo Ogbonna (On for Benrahma 70’) 7: Brought on to shore up defence after team went down to 10 men and did exactly what was required. Getty
  • Pablo Fornals (On for Antonio 78’) N/A. Lively cameo from Spaniard. PA
    Pablo Fornals (On for Antonio 78’) N/A. Lively cameo from Spaniard. PA
  • Edson Alvarez (On for Ward-Prowse 81’) N/A. Debut for new signing. PA
    Edson Alvarez (On for Ward-Prowse 81’) N/A. Debut for new signing. PA
  • CHELSEA RATINGS: Robert Sanchez 6: No chance with Aguerd goal, as West Ham defender had been given free header, or Antonio’s brilliant finish for second and sent wrong way by Paqueta penalty for third. EPA
    CHELSEA RATINGS: Robert Sanchez 6: No chance with Aguerd goal, as West Ham defender had been given free header, or Antonio’s brilliant finish for second and sent wrong way by Paqueta penalty for third. EPA
  • Axel Disasi 6: Scored debut goal last week but no such joy this week as he picked up first-half booking here for clumsy foul on Antonio and saw Antonio’s finish fly through his legs for Hammers’ second goal. AFP
    Axel Disasi 6: Scored debut goal last week but no such joy this week as he picked up first-half booking here for clumsy foul on Antonio and saw Antonio’s finish fly through his legs for Hammers’ second goal. AFP
  • Levi Colwill 7: Certainly not short of confidence going forward and he regularly found himself in attacking positions, firing one shot wide of target in the second half. Sound defensively as well until being brushed off by Antonio ahead of striker’s superb finish. Getty
    Levi Colwill 7: Certainly not short of confidence going forward and he regularly found himself in attacking positions, firing one shot wide of target in the second half. Sound defensively as well until being brushed off by Antonio ahead of striker’s superb finish. Getty
  • Thiago Silva 8: Immaculate against Liverpool last week and impressive again here and must be wondering how he finished on the losing side. Helped team barely give Antonio a kick in the first half only for striker to thump home wonder goal in second. Getty
    Thiago Silva 8: Immaculate against Liverpool last week and impressive again here and must be wondering how he finished on the losing side. Helped team barely give Antonio a kick in the first half only for striker to thump home wonder goal in second. Getty
  • Malo Gusto 6: Made his debut in pace of injured captain Reece James, and helped cause West Ham problems down the right in opening half and little problems against a West Ham attack that enjoyed little possession. Kept Benrahma’s influence to a minimum. Getty
    Malo Gusto 6: Made his debut in pace of injured captain Reece James, and helped cause West Ham problems down the right in opening half and little problems against a West Ham attack that enjoyed little possession. Kept Benrahma’s influence to a minimum. Getty
  • Ben Chilwell 6: Captain’s inch-perfect cross picked out Jackson for early chance but striker headed over. Should have scored in first-half stoppage time but could only hit shot straight at defender after fine work from Sterling. Hooked after an hour. EPA
    Ben Chilwell 6: Captain’s inch-perfect cross picked out Jackson for early chance but striker headed over. Should have scored in first-half stoppage time but could only hit shot straight at defender after fine work from Sterling. Hooked after an hour. EPA
  • Lesley Chukwuemeka 8: Teenager scored first senior goal of his career when he left Soucek for dead before curling home finish. Booked for foul on Emerson. But picked up knock just before break and had to be helped off the pitch by Chelsea’s medical staff with game coming to a cruel end. Reuters
    Lesley Chukwuemeka 8: Teenager scored first senior goal of his career when he left Soucek for dead before curling home finish. Booked for foul on Emerson. But picked up knock just before break and had to be helped off the pitch by Chelsea’s medical staff with game coming to a cruel end. Reuters
  • Conor Gallagher 6: Weak defending allowed Aguerd free header for Hammers’ early goal. Struck swerving shot from edge of box parried away by keeper. Usual tireless running in Chelsea's engine room. Getty
    Conor Gallagher 6: Weak defending allowed Aguerd free header for Hammers’ early goal. Struck swerving shot from edge of box parried away by keeper. Usual tireless running in Chelsea's engine room. Getty
  • Enzo Fernandez 7: Argentine starting to look the part for Chelsea as helped side dominate possession. Superb through ball put Jackson clear but striker had been caught narrowly offside. Missed a penalty which was hit at good height for keeper to save. Getty
    Enzo Fernandez 7: Argentine starting to look the part for Chelsea as helped side dominate possession. Superb through ball put Jackson clear but striker had been caught narrowly offside. Missed a penalty which was hit at good height for keeper to save. Getty
  • Raheem Sterling 8: His pace and driving runs saw him rip through West Ham’s defence at will in opening 45 minutes, and earned Chelsea a penalty when one of the runs resulted in him being chopped down by Soucek. AFP
    Raheem Sterling 8: His pace and driving runs saw him rip through West Ham’s defence at will in opening 45 minutes, and earned Chelsea a penalty when one of the runs resulted in him being chopped down by Soucek. AFP
  • Nicolas Jackson 7: Thought he had won Chelsea early penalty but had been caught offside before Areola took him down. Headed good opportunity over bar not long after. Young striker looks a handful but needs a goal. AFP
    Nicolas Jackson 7: Thought he had won Chelsea early penalty but had been caught offside before Areola took him down. Headed good opportunity over bar not long after. Young striker looks a handful but needs a goal. AFP
  • SUBS: Mykhailo Mudryk (On for Chukwuemeka 46’) 5: Ukrainian made a few darting runs forward but miscued volley when presented with great chance late on. Has yet to score since moving to club and the £88m tag is still a long, long way off being justified. Getty
    SUBS: Mykhailo Mudryk (On for Chukwuemeka 46’) 5: Ukrainian made a few darting runs forward but miscued volley when presented with great chance late on. Has yet to score since moving to club and the £88m tag is still a long, long way off being justified. Getty
  • Moises Caicedo (On for Chilwell 60’) 4: Big-money buy from Brighton came on for his debut and volleyed chance high and wide from outside box moments after coming on. Awful challenge on Emerson gave away late penalty. Getty
    Moises Caicedo (On for Chilwell 60’) 4: Big-money buy from Brighton came on for his debut and volleyed chance high and wide from outside box moments after coming on. Awful challenge on Emerson gave away late penalty. Getty
  • Noni Madueke (On for Gallagher 75’) 6: Almost made score 1-1 when his deflected shot forced good save out of Areola. EPA
    Noni Madueke (On for Gallagher 75’) 6: Almost made score 1-1 when his deflected shot forced good save out of Areola. EPA

Sport

Football

West Ham v Chelsea ratings: Paqueta 7, Antonio 8; Chukwuemeka 8, Caidedo 4

Hammers defeat capital rivals 3-1 at London Stadium

Gareth Cox

August 21, 2023

  • English
  • Arabic

West Ham somehow conjured a victory over London rivals Chelsea on Sunday, despite being reduced to 10 men for almost 30 minutes.

The Hammers beat the big-spending West Londoners as new signing James Ward-Prowse provided two assists while Lucas Paqueta rounded off a 3-1 victory from the penalty spot.

Paqueta, a summer transfer target for treble winners Manchester City, is being investigated by the FA over alleged betting breaches.

But that didn't stop the Brazilian coolly rounding off the win for David Moyes's side five minutes into second-half injury time.

Debutant Ward-Prowse swung in a seventh-minute corner for Nayef Aguerd to open the scoring for the home side with a header.

Chelsea levelled the scores on 28 minutes after a clinical finish from Carney Chukwuemeka before Ward-Prowse again turned provider for the Hammers as his clever pass over the top found Michail Antonio, who drove home a powerful finish.

West Ham were reduced to 10 men in the 68th minute when Aguerd picked up a second yellow card.

Chelsea's new £100 million signing from Brighton Moises Caicedo had a debut to forget. After missing a chance to make it 2-2, he brought down Emerson to concede the penalty that Paqueta tucked away to seal the game.

You can see the player ratings for Sunday's game in the gallery above. To move on to the next photo, click on the arrows or swipe if using a mobile device.

Mohammed bin Zayed Majlis
What is a black hole?

1. Black holes are objects whose gravity is so strong not even light can escape their pull

2. They can be created when massive stars collapse under their own weight

3. Large black holes can also be formed when smaller ones collide and merge

4. The biggest black holes lurk at the centre of many galaxies, including our own

5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed

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: 2018 Chevrolet Trailblazer

Price, base / as tested Dh99,000 / Dh132,000

Engine 3.6L V6

Transmission: Six-speed automatic

Power 275hp @ 6,000rpm

Torque 350Nm @ 3,700rpm

Fuel economy combined 12.2L / 100km

FIGHT CARD

Welterweight Mostafa Radi (PAL) v Tohir Zhuraev (TJK)

Catchweight 75kg Leandro Martins (BRA) v Anas Siraj Mounir (MAR)

Flyweight Corinne Laframboise (CAN) v Manon Fiorot (FRA)

Featherweight Ahmed Al Darmaki (UAE) v Bogdan Kirilenko (UZB)

Lightweight Izzedine Al Derabani (JOR) v Atabek Abdimitalipov (KYG)

Featherweight Yousef Al Housani (UAE) v Mohamed Arsharq Ali (SLA)

Catchweight 69kg Jung Han-gook (KOR) v Elias Boudegzdame (ALG)

Catchweight 71kg Usman Nurmagomedov (RUS) v Jerry Kvarnstrom (FIN)

Featherweight title Lee Do-gyeom (KOR) v Alexandru Chitoran (ROU)

Lightweight title Bruno Machado (BRA) v Mike Santiago (USA)

Winners

Best Men's Player of the Year: Kylian Mbappe (PSG)

Maradona Award for Best Goal Scorer of the Year: Robert Lewandowski (Bayern Munich)

TikTok Fans’ Player of the Year: Robert Lewandowski

Top Goal Scorer of All Time: Cristiano Ronaldo (Manchester United)

Best Women's Player of the Year: Alexia Putellas (Barcelona)

Best Men's Club of the Year: Chelsea

Best Women's Club of the Year: Barcelona

Best Defender of the Year: Leonardo Bonucci (Juventus/Italy)

Best Goalkeeper of the Year: Gianluigi Donnarumma (PSG/Italy)

Best Coach of the Year: Roberto Mancini (Italy)

Best National Team of the Year: Italy 

Best Agent of the Year: Federico Pastorello

Best Sporting Director of the Year: Txiki Begiristain (Manchester City)

Player Career Award: Ronaldinho

Six tips to secure your smart home

Most smart home devices are controlled via the owner's smartphone. Therefore, if you are using public wi-fi on your phone, always use a VPN (virtual private network) that offers strong security features and anonymises your internet connection.

Keep your smart home devices’ software up-to-date. Device makers often send regular updates - follow them without fail as they could provide protection from a new security risk.

Use two-factor authentication so that in addition to a password, your identity is authenticated by a second sign-in step like a code sent to your mobile number.

Set up a separate guest network for acquaintances and visitors to ensure the privacy of your IoT devices’ network.

Change the default privacy and security settings of your IoT devices to take extra steps to secure yourself and your home.

Always give your router a unique name, replacing the one generated by the manufacturer, to ensure a hacker cannot ascertain its make or model number.

TWISTERS

Director: Lee Isaac Chung

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

Rating: 2.5/5

Springtime in a Broken Mirror,
Mario Benedetti, Penguin Modern Classics

 

Tentative schedule of 2017/18 Ashes series

1st Test November 23-27, The Gabba, Brisbane

2nd Test December 2-6, Adelaide Oval, Adelaide

3rd Test Dcember 14-18, Waca, Perth

4th Test December 26-30, Melbourne Cricket Ground, Melbourne

5th Test January 4-8, Sydney Cricket Ground, Sydney

UAE currency: the story behind the money in your pockets
Updated: August 21, 2023, 3:21 AM
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