• MIDDLESBROUGH RATINGS: Would have conceded in first half had Palmer not forgotten his shooting boots. Handed one chance on plate to Chelsea man after spilling easy shot - which he also did after break - but also produced good save to deny same player. AFP
    Tom Glover 6/10
    MIDDLESBROUGH RATINGS: Would have conceded in first half had Palmer not forgotten his shooting boots. Handed one chance on plate to Chelsea man after spilling easy shot - which he also did after break - but also produced good save to deny same player. AFP
    MIDDLESBROUGH RATINGS: Would have conceded in first half had Palmer not forgotten his shooting boots. Handed one chance on plate to Chelsea man after spilling easy shot - which he also did after break
  • Dutch defender helped limit Sterling’s contribution to the bare minimum and was at the heart of a brave defensive effort that helped Boro seal a narrow advantage going into the second leg at Stamford Bridge. AFP
    Rav van den Berg 7/10
    Dutch defender helped limit Sterling’s contribution to the bare minimum and was at the heart of a brave defensive effort that helped Boro seal a narrow advantage going into the second leg at Stamford Bridge. AFP
    Dutch defender helped limit Sterling’s contribution to the bare minimum and was at the heart of a brave defensive effort that helped Boro seal a narrow advantage going into the second leg at Stamford
  • Like all of Boro’s defenders, had home fans' hearts in mouths at times with his determination to play out from the back, although that would change to a no-risk mentality towards end as Chelsea piled on pressure. Getty Images
    Dael Fry 8/10
    Like all of Boro’s defenders, had home fans' hearts in mouths at times with his determination to play out from the back, although that would change to a no-risk mentality towards end as Chelsea piled on pressure. Getty Images
    Like all of Boro’s defenders, had home fans' hearts in mouths at times with his determination to play out from the back, although that would change to a no-risk mentality towards end as Chelsea piled
  • Danish defender started in central role but moved out to left due to Bangura’s injury. Up against a tricky customer in Madueke but the fact his oponent was taken off in second half tells whole story. PA
    Lukas Engel 7/10
    Danish defender started in central role but moved out to left due to Bangura’s injury. Up against a tricky customer in Madueke but the fact his oponent was taken off in second half tells whole story. PA
    Danish defender started in central role but moved out to left due to Bangura’s injury. Up against a tricky customer in Madueke but the fact his oponent was taken off in second half tells whole story.
  • Left-back was second home player in first 20 minutes to come off injured. The Sierra Leonean appeared to damage his hamstring under pressure from Madueke to leave the home side cursing their luck. PA
    Alex Bangura 7/10
    Left-back was second home player in first 20 minutes to come off injured. The Sierra Leonean appeared to damage his hamstring under pressure from Madueke to leave the home side cursing their luck. PA
    Left-back was second home player in first 20 minutes to come off injured. The Sierra Leonean appeared to damage his hamstring under pressure from Madueke to leave the home side cursing their luck. PA
  • Brilliant first-time ball over top to Jones down the right flank started move that led to opening goal. Should have done better with strike from edge of area that he sent high over bar in second half. Getty Images
    Dan Barlaser 7/10
    Brilliant first-time ball over top to Jones down the right flank started move that led to opening goal. Should have done better with strike from edge of area that he sent high over bar in second half. Getty Images
    Brilliant first-time ball over top to Jones down the right flank started move that led to opening goal. Should have done better with strike from edge of area that he sent high over bar in second half.
  • Pulled shot from outside penalty area wide of goal but then produced nice side-footed first-time finish to put his team in front after 37 minutes. Vital tracking back to deny Chelsea substitute Gilchrist free head at goal late on. Getty Images
    Hayden Hackney 7/10
    Pulled shot from outside penalty area wide of goal but then produced nice side-footed first-time finish to put his team in front after 37 minutes. Vital tracking back to deny Chelsea substitute Gilchrist free head at goal late on. Getty Images
    Pulled shot from outside penalty area wide of goal but then produced nice side-footed first-time finish to put his team in front after 37 minutes. Vital tracking back to deny Chelsea substitute Gilchr
  • Bundled his way past Colwell down right-hand side of penalty area before providing perfect pass to Hackney who put side 1-0 up. Was always a handful whenever Boro launched a counter-attack. Booked for time-wasting. AP
    Isaiah Jones 8/10
    Bundled his way past Colwell down right-hand side of penalty area before providing perfect pass to Hackney who put side 1-0 up. Was always a handful whenever Boro launched a counter-attack. Booked for time-wasting. AP
    Bundled his way past Colwell down right-hand side of penalty area before providing perfect pass to Hackney who put side 1-0 up. Was always a handful whenever Boro launched a counter-attack. Booked for
  • Long-serving midfielder and captain guilty of dreadful pass that handed chance on plate to Palmer and would have been relieved to see Chelsea attacker to miss easy chance. Some vital challenges in backs-to-the-wall final 20 minutes. Reuters
    Jonathan Howson 7/10
    Long-serving midfielder and captain guilty of dreadful pass that handed chance on plate to Palmer and would have been relieved to see Chelsea attacker to miss easy chance. Some vital challenges in backs-to-the-wall final 20 minutes. Reuters
    Long-serving midfielder and captain guilty of dreadful pass that handed chance on plate to Palmer and would have been relieved to see Chelsea attacker to miss easy chance. Some vital challenges in bac
  • Key player for Boro this season, with five goals and six assists, and might have added to his tally in second half if Coburn had threaded a ball through to him instead of attempting to get through on goal on his own. PA
    Matt Crooks 6/10
    Key player for Boro this season, with five goals and six assists, and might have added to his tally in second half if Coburn had threaded a ball through to him instead of attempting to get through on goal on his own. PA
    Key player for Boro this season, with five goals and six assists, and might have added to his tally in second half if Coburn had threaded a ball through to him instead of attempting to get through on
  • Boro’s top-scorer was gifted chance in opening minute courtesy of Colwill error but failed to connect with shot – and picked up injury from covering Disasi tackle. Tried to play on but soon limped. Getty Images
    Emmanuel Latte Lath N/A
    Boro’s top-scorer was gifted chance in opening minute courtesy of Colwill error but failed to connect with shot – and picked up injury from covering Disasi tackle. Tried to play on but soon limped. Getty Images
    Boro’s top-scorer was gifted chance in opening minute courtesy of Colwill error but failed to connect with shot – and picked up injury from covering Disasi tackle. Tried to play on but soon limped. Ge
  • SUBS: (On for Latte Lath 4’) Early introduction for 21-year-old forward who had half a chance to make it 2-0 in first half but could not get show away under pressure from Gusto. Wasted another opportunity when he chose to go alone rather than pass to teammate. Reuters
    Josh Coburn 6/10
    SUBS: (On for Latte Lath 4’) Early introduction for 21-year-old forward who had half a chance to make it 2-0 in first half but could not get show away under pressure from Gusto. Wasted another opportunity when he chose to go alone rather than pass to teammate. Reuters
    SUBS: (On for Latte Lath 4’) Early introduction for 21-year-old forward who had half a chance to make it 2-0 in first half but could not get show away under pressure from Gusto. Wasted another opportu
  • (On for Bangura 19’) Another forced substitution due to injury and centre-back was quickly put under pressure by pace of Mandueke and Palmer. A man mountain at back in second half, though. Reuters
    Matt Clarke 7/10
    (On for Bangura 19’) Another forced substitution due to injury and centre-back was quickly put under pressure by pace of Mandueke and Palmer. A man mountain at back in second half, though. Reuters
    (On for Bangura 19’) Another forced substitution due to injury and centre-back was quickly put under pressure by pace of Mandueke and Palmer. A man mountain at back in second half, though. Reuters
  • CHELSEA RATINGS: Very quiet evening for Serbian goalkeeper who only had to face two shots on target, one of which was the goal. Reuters
    Djordje Petrovic 7/10
    CHELSEA RATINGS: Very quiet evening for Serbian goalkeeper who only had to face two shots on target, one of which was the goal. Reuters
    CHELSEA RATINGS: Very quiet evening for Serbian goalkeeper who only had to face two shots on target, one of which was the goal. Reuters
  • Had to make recovery tackle on Coburn after his own dreadful pass almost allowed Boro in for second goal in two first-half minutes. Always looking to push forward but crossing and passing often wayward. PA
    Malo Gusto 5/10
    Had to make recovery tackle on Coburn after his own dreadful pass almost allowed Boro in for second goal in two first-half minutes. Always looking to push forward but crossing and passing often wayward. PA
    Had to make recovery tackle on Coburn after his own dreadful pass almost allowed Boro in for second goal in two first-half minutes. Always looking to push forward but crossing and passing often waywar
  • On another day, and with VAR in action, could have given away first-minute penalty for crunching tackle on Latte Lath that ended the Boro’s man’s match. Ludicrous shot for goal in 55th minute from 25 metres out flew high and wide. Reuters
    Axel Disasi 6/10
    On another day, and with VAR in action, could have given away first-minute penalty for crunching tackle on Latte Lath that ended the Boro’s man’s match. Ludicrous shot for goal in 55th minute from 25 metres out flew high and wide. Reuters
    On another day, and with VAR in action, could have given away first-minute penalty for crunching tackle on Latte Lath that ended the Boro’s man’s match. Ludicrous shot for goal in 55th minute from 25
  • Veteran defender was comfortable up against a side whose attacking forays were limited to counter-attacks. One slip in second half almost let in Coburn but the Brazilian recovered to snuff out chance. Went over to try and calm furious Chelsea fans after final whistle. PA
    Thiago Silva 7/10
    Veteran defender was comfortable up against a side whose attacking forays were limited to counter-attacks. One slip in second half almost let in Coburn but the Brazilian recovered to snuff out chance. Went over to try and calm furious Chelsea fans after final whistle. PA
    Veteran defender was comfortable up against a side whose attacking forays were limited to counter-attacks. One slip in second half almost let in Coburn but the Brazilian recovered to snuff out chance.
  • Disastrous first half from defender. Woeful back header in opening minute put Latte Lath through on goal, booked for pulling down Jones and then failed to stop run from same player ahead of opening goal. Better after break but is not natural left-back and needs to be playing in centre. Getty Images
    Levi Colwill 4/10
    Disastrous first half from defender. Woeful back header in opening minute put Latte Lath through on goal, booked for pulling down Jones and then failed to stop run from same player ahead of opening goal. Better after break but is not natural left-back and needs to be playing in centre. Getty Images
    Disastrous first half from defender. Woeful back header in opening minute put Latte Lath through on goal, booked for pulling down Jones and then failed to stop run from same player ahead of opening go
  • Fizzed low strike just wide of target in first-half injury-time after the £100m midfielder had done little right in the game. Failed to track back with Hackney ahead of midfielder’s first-half goal and is yet to show anything like the form that encouraged Chelsea to fork out such a huge fee. AFP
    Moises Caicedo 5/10
    Fizzed low strike just wide of target in first-half injury-time after the £100m midfielder had done little right in the game. Failed to track back with Hackney ahead of midfielder’s first-half goal and is yet to show anything like the form that encouraged Chelsea to fork out such a huge fee. AFP
    Fizzed low strike just wide of target in first-half injury-time after the £100m midfielder had done little right in the game. Failed to track back with Hackney ahead of midfielder’s first-half goal an
  • Helped Chelsea dominate possession but there was a distinct lack of passes in behind the home defence from the Blues captain that his team needed to unlock the home defence. England midfielder saw shot on turn fly a few metres wide of target on the hour. PA
    Conor Gallagher 5/10
    Helped Chelsea dominate possession but there was a distinct lack of passes in behind the home defence from the Blues captain that his team needed to unlock the home defence. England midfielder saw shot on turn fly a few metres wide of target on the hour. PA
    Helped Chelsea dominate possession but there was a distinct lack of passes in behind the home defence from the Blues captain that his team needed to unlock the home defence. England midfielder saw sho
  • Handled in own box in opening 10 minutes but referee waived away Boro appeals. Saw shot straight at keeper spilled by Glover but Palmer failed to finish. Nowhere near enough impact from World Cup winner who cost Chelsea more than £100m and was hooked in second half. AFP
    Enzo Fernandez 5/10
    Handled in own box in opening 10 minutes but referee waived away Boro appeals. Saw shot straight at keeper spilled by Glover but Palmer failed to finish. Nowhere near enough impact from World Cup winner who cost Chelsea more than £100m and was hooked in second half. AFP
    Handled in own box in opening 10 minutes but referee waived away Boro appeals. Saw shot straight at keeper spilled by Glover but Palmer failed to finish. Nowhere near enough impact from World Cup winn
  • Non-existent as attacking threat in opening 45 minutes with all big chances falling to teammate Palmer. Slight improvement after break but still a frustrating 90 minutes for former Manchester City man. Curled one effort wide of target with 15 minutes to go. Reuters
    Raheem Sterling 5/10
    Non-existent as attacking threat in opening 45 minutes with all big chances falling to teammate Palmer. Slight improvement after break but still a frustrating 90 minutes for former Manchester City man. Curled one effort wide of target with 15 minutes to go. Reuters
    Non-existent as attacking threat in opening 45 minutes with all big chances falling to teammate Palmer. Slight improvement after break but still a frustrating 90 minutes for former Manchester City man
  • A few flashes of his pace and quick feet but showed lack of composure with final ball, whether that be shot or cross. Saw header just after half-time comfortably saved. Reuters
    Noni Madueke 5/10
    A few flashes of his pace and quick feet but showed lack of composure with final ball, whether that be shot or cross. Saw header just after half-time comfortably saved. Reuters
    A few flashes of his pace and quick feet but showed lack of composure with final ball, whether that be shot or cross. Saw header just after half-time comfortably saved. Reuters
  • Leading attack due to injuries but should have had first-half hat-trick only to send one shot wide, another over the bar after Glover’s error and have his last effort saved by the keeper. Got himself into the right positions but finishing deserted him on night. PA
    Cole Palmer 5/10
    Leading attack due to injuries but should have had first-half hat-trick only to send one shot wide, another over the bar after Glover’s error and have his last effort saved by the keeper. Got himself into the right positions but finishing deserted him on night. PA
    Leading attack due to injuries but should have had first-half hat-trick only to send one shot wide, another over the bar after Glover’s error and have his last effort saved by the keeper. Got himself
  • SUBS: (On for Fernandez 62’) Drilled shot straight at keeper after being teed-up on edge of box by Sterling. Reuters
    Mykhailo Mudryk 5/10
    SUBS: (On for Fernandez 62’) Drilled shot straight at keeper after being teed-up on edge of box by Sterling. Reuters
    SUBS: (On for Fernandez 62’) Drilled shot straight at keeper after being teed-up on edge of box by Sterling. Reuters
  • (On for Madueke 62’) One fine ball across six-yard only just evaded teammate Sterling but shots on goal himself on day when team were crying out for a finisher. AP
    Armando Broja 5/10
    (On for Madueke 62’) One fine ball across six-yard only just evaded teammate Sterling but shots on goal himself on day when team were crying out for a finisher. AP
    (On for Madueke 62’) One fine ball across six-yard only just evaded teammate Sterling but shots on goal himself on day when team were crying out for a finisher. AP
  • (On for Gusto 90’) PA
    Alfie Gilchrist N/A
    (On for Gusto 90’) PA
    (On for Gusto 90’) PA

Sport

Football

Middlesbrough v Chelsea player ratings: Jones 8, Hackney 7; Colwill 4, Palmer 5

Second-tier side secure 1-0 League Cup semi-final first leg victory

Gareth Cox

January 10, 2024

  • English
  • Arabic

Chelsea missed a host of chances as they were beaten 1-0 at second-tier Middlesbrough in the League Cup semi-final first leg at the Riverside Stadium on Tuesday.

Mauricio Pochettino's side were beaten by a first-half goal from Hayden Hackney but only after Cole Palmer spurned a host of opportunities in the opening 45 minutes.

Leading the line due a host of injuries, the summer signing from treble winners Manchester City could have had a first-half hat-trick but clearly left his shooting boots down in London.

Palmer pulled one shot wide of the target after being gifted possession by home captain Jonathan Howson and fired his next chance over the bar from close range after a spill by goalkeeper Tom Glover.

The 21-year-old was then denied by Glover after cutting in from the left to cap a frustrating half for the Premier League side.

The match had started in disastrous fashion for Middlesbrough – who are currently 12th in the Championship table – with both striker Emmanuel Latte Lath and left wing-back Alex Bangura being forced off injured in the opening 20 minutes.

But that did not stop the north-east club taking the lead in the 37th minute. A fine ball over the defence by Dan Barlaser put Isaiah Jones down the right channel and the winger then provided a perfect low pass for Hackney to score.

Despite all of Chelsea's possession and efforts on goal, it turned out to be the winner giving Middlesbrough a narrow advantage going into the second leg on January 23.

“The way they stuck together was very special and makes me proud to see that. It was great to see and a great feeling, said Boro manager Michael Carrick.

“I thought we managed the spaces well, they had some opportunities and we had to ride our luck a bit at times. We had to show a bit of everything and I'm buzzing.

"Football is about dreaming and things happen like tonight which probably shouldn't happen. We go there with our eyes wide open and know what to expect, but it won't stop us trying.”

As for his opposite number Pochettino, the Argentine expressed his frustration at the missed chances in front of goal.

“If you assess the performance, then overall we were the better side, we created more chances and had the clear chances. But, we didn't score,” said the former Tottenham Hotspur and Paris Saint-Germain coach.

“That has happened this season and there has been a lot of games we have not won because we were not clinical enough.

“We have a lack of goals, but not creating chances. We are creating many chances but not scoring them and if you don't score then it is difficult to win.”

Liverpool face Fulham in the other semi-final first-leg on Wednesday, with the final taking place at Wembley on February 25.

Scores

Rajasthan Royals 160-8 (20 ov)

Kolkata Knight Riders 163-3 (18.5 ov)

Comment on Coronavirus
UNSC Elections 2022-23

Seats open:

  • Two for Africa Group
  • One for Asia-Pacific Group (traditionally Arab state or Tunisia)
  • One for Latin America and Caribbean Group
  • One for Eastern Europe Group

Countries so far running: 

  • UAE
  • Albania 
  • Brazil 
ARGENTINA SQUAD

Goalkeepers: Franco Armani, Agustin Marchesin, Esteban Andrada
Defenders: Juan Foyth, Nicolas Otamendi, German Pezzella, Nicolas Tagliafico, Ramiro Funes Mori, Renzo Saravia, Marcos Acuna, Milton Casco
Midfielders: Leandro Paredes, Guido Rodriguez, Giovani Lo Celso, Exequiel Palacios, Roberto Pereyra, Rodrigo De Paul, Angel Di Maria
Forwards: Lionel Messi, Sergio Aguero, Lautaro Martinez, Paulo Dybala, Matias Suarez

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

Palestine and Israel
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Countries recognising Palestine

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Updated: January 10, 2024, 2:48 AM
Chelsea