Chelsea's now all too familiar frailty in front of goal came back to haunt them once again as they drew a blank in a 0-0 stalemate against Bournemouth at the Vitality Stadium on Sunday.
The Blues enjoyed the better of the first half but couldn't turn their dominance into clear chances and the opportunities they did create were frittered away.
The game was more even after the break but a combination of poor finishing and strong goalkeeping prevented a breakthrough at either end.
Chelsea's inability to find the crucial opener emboldened the hosts and the west London side were grateful to goalkeeper Robert Sanchez for keeping Bournemouth out.
The result was the first 0-0 recorded anywhere in the Premier League so far this season and left Chelsea down in 14th place having taken five points from five games with five scored and same number conceded.
Manager Mauricio Pochettino said: "I cannot say that I am happy but it was a very competitive game. I think we deserved more, we deserved to win. We created good chances and in the first half after 20, 30 minutes I think we created many chances and didn't score.
"I think we need to be tough. We need to prove our efficiency in front of goal. We need to be calm also but these circumstances are not always easy for the players. We cannot blame anyone.
"In the last 10 minutes our full-backs and some defensive players wanted to do the jobs of the offensive players. Sometimes we couldn't risk the point. I prefer that to being relaxed and calm. They care a lot about the game and situation. The effort was really good."
Chelsea's continued and sustained spending, allied with the arrival of coach Pochettino, had many tipping them for an upwardly mobile campaign after what had ended up being a humiliating 2022-23 season.
The early signs have not been good however with both results and performances erratic. A deeply worrying home defeat to Nottingham Forest before the international break meant they arrived at Bournemouth in desperate need of a fortifying victory.
The hosts, too, began the game in need of reassurance. The Cherries dispensed with Gary O'Neil in the summer and changed direction with the appointment of Spanish coach Andoni Iraola who had managed two draws and two defeats from his opening four games.
In the early going, at least, it looked like Chelsea would be the side to find a tonic with Raheem Sterling and then Nicolas Jackson going close. Sterling lashed a shot across the face of goal after some smart work from Conor Gallagher, before Jackson's scuffed effort struck the foot of the post.
Having struggled to create much in the opening half hour, the hosts suddenly fashioned perhaps the best chance of the half as Dango Ouattara looked to convert a low cross only for goalkeeper Sanchez to rush out and smother.
That was the exception and not the rule though, and Chelsea's dominance immediately resumed. The next big chance fell the way of Gallagher who jinked inside the box and hit the target with a firm strike which brought the best out of Neto in the Cherries goal.
With Chelsea's familiar goalscoring problems apparent, it seemed something special might be required and Sterling almost provided it as his stunning free-kick cannoned off the underside of the bar. The offside Levi Colwill tucked away the rebound but the game remained scoreless heading towards the hour mark.
The Blues brought on Cole Palmer to try and craft the clear-cut opening they craved but it was the hosts who next went close, this time Dominic Solanke wriggling free in the box and bringing another great save out of Sanchez.
Neither side could find a winner in the closing stages in a game that will have given Pochettino more questions than answers.
PROFILE OF SWVL
Started: April 2017
Founders: Mostafa Kandil, Ahmed Sabbah and Mahmoud Nouh
Based: Cairo, Egypt
Sector: transport
Size: 450 employees
Investment: approximately $80 million
Investors include: Dubai’s Beco Capital, US’s Endeavor Catalyst, China’s MSA, Egypt’s Sawari Ventures, Sweden’s Vostok New Ventures, Property Finder CEO Michael Lahyani
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
Squid Game season two
Director: Hwang Dong-hyuk
Stars: Lee Jung-jae, Wi Ha-joon and Lee Byung-hun
Rating: 4.5/5
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
MATCH INFO
Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid
When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid
Expert input
If you had all the money in the world, what’s the one sneaker you would buy or create?
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Sarfira
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Starring: Akshay Kumar, Radhika Madan, Paresh Rawal
Rating: 2/5
Movie: Saheb, Biwi aur Gangster 3
Producer: JAR Films
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Cast: Sanjay Dutt, Jimmy Sheirgill, Mahie Gill, Chitrangda Singh, Kabir Bedi
Rating: 3 star
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Killing of Qassem Suleimani
FOOTBALL TEST
Team X 1 Team Y 0
Scorers
Red card
Man of the Match
Challenge Cup result:
1. UAE 3 faults
2. Ireland 9 faults
3. Brazil 11 faults
4. Spain 15 faults
5. Great Britain 17 faults
6. New Zealand 20 faults
7. Italy 26 faults
