• CHELSEA RATINGS: Fine save low down to his right to deny Dias goal in first half. Tipped over Danns header in extra-time. No chance with Van Dijk’s late winner. Both keepers had excellent games at Wembley. PA
    Djordje Petrovic 8/10
    CHELSEA RATINGS: Fine save low down to his right to deny Dias goal in first half. Tipped over Danns header in extra-time. No chance with Van Dijk’s late winner. Both keepers had excellent games at Wembley. PA
    CHELSEA RATINGS: Fine save low down to his right to deny Dias goal in first half. Tipped over Danns header in extra-time. No chance with Van Dijk’s late winner. Both keepers had excellent games at Wem
  • One of two 20-year-olds in Chelsea back four along with Colwill. The French right-back had game’s first shot on target but hit straight at keeper. Found it tough against Diaz and Robertson at times but stuck to task in intriguing battle down his flank. AFP
    Malo Gusto 6/10
    One of two 20-year-olds in Chelsea back four along with Colwill. The French right-back had game’s first shot on target but hit straight at keeper. Found it tough against Diaz and Robertson at times but stuck to task in intriguing battle down his flank. AFP
    One of two 20-year-olds in Chelsea back four along with Colwill. The French right-back had game’s first shot on target but hit straight at keeper. Found it tough against Diaz and Robertson at times bu
  • Lucky to escape fifth-minute booking for poor tackle on Mac Allister. Vital challenge to deny Bradley opening goal just before half-time. Blocked by Endo in box which VAR viewed as reason to rule out Van Dijk goal. AFP
    Levi Colwill 7/10
    Lucky to escape fifth-minute booking for poor tackle on Mac Allister. Vital challenge to deny Bradley opening goal just before half-time. Blocked by Endo in box which VAR viewed as reason to rule out Van Dijk goal. AFP
    Lucky to escape fifth-minute booking for poor tackle on Mac Allister. Vital challenge to deny Bradley opening goal just before half-time. Blocked by Endo in box which VAR viewed as reason to rule out
  • Slip led to early chance for Diaz and needed Petrovic to come to rescue with good stop. Sharp chance in second half that came at him sudden and fast and could only knee ball into air and into keeper’s hands. Beaten to ball by Dan Dijk for winner. Reuters
    Axel Disasi 6/10
    Slip led to early chance for Diaz and needed Petrovic to come to rescue with good stop. Sharp chance in second half that came at him sudden and fast and could only knee ball into air and into keeper’s hands. Beaten to ball by Dan Dijk for winner. Reuters
    Slip led to early chance for Diaz and needed Petrovic to come to rescue with good stop. Sharp chance in second half that came at him sudden and fast and could only knee ball into air and into keeper’s
  • Another in Blue who could have been booked in opening 15 minutes, this one after poor first touch led to captain bundling over Bradley. Was booked for fracas with same player on edge of half-time but decent show for rest of game despite threat of red card hanging over him. AFP
    Ben Chilwell 7/10
    Another in Blue who could have been booked in opening 15 minutes, this one after poor first touch led to captain bundling over Bradley. Was booked for fracas with same player on edge of half-time but decent show for rest of game despite threat of red card hanging over him. AFP
    Another in Blue who could have been booked in opening 15 minutes, this one after poor first touch led to captain bundling over Bradley. Was booked for fracas with same player on edge of half-time but
  • The third Chelsea player who should have picked up a card in first half for crunching late tackle on Gravenbach’s ankle that ended Dutchman's game – and few could have argued if it had been red. AP
    Moises Caicedo 6/10
    The third Chelsea player who should have picked up a card in first half for crunching late tackle on Gravenbach’s ankle that ended Dutchman's game – and few could have argued if it had been red. AP
    The third Chelsea player who should have picked up a card in first half for crunching late tackle on Gravenbach’s ankle that ended Dutchman's game – and few could have argued if it had been red. AP
  • Tried to backheel Chelsea into the lead just after break when teammates were better placed and wasted chance – with Palmer making his frustrations very clear. Not enough influence or impact from Argentine World Cup winner. PA
    Enzo Fernandez 6/10
    Tried to backheel Chelsea into the lead just after break when teammates were better placed and wasted chance – with Palmer making his frustrations very clear. Not enough influence or impact from Argentine World Cup winner. PA
    Tried to backheel Chelsea into the lead just after break when teammates were better placed and wasted chance – with Palmer making his frustrations very clear. Not enough influence or impact from Argen
  • Very unlucky to see lovely flicked finish come back off inside of post in 75th minute and then see rebound land with red shirt rather than blue one. Saw another effort saved 10 minutes later when through on goal and missed another chance not long after. AP
    Conor Gallagher 7/10
    Very unlucky to see lovely flicked finish come back off inside of post in 75th minute and then see rebound land with red shirt rather than blue one. Saw another effort saved 10 minutes later when through on goal and missed another chance not long after. AP
    Very unlucky to see lovely flicked finish come back off inside of post in 75th minute and then see rebound land with red shirt rather than blue one. Saw another effort saved 10 minutes later when thro
  • Must have thought he was going to open scoring only to see Kelleher go full stretch and block from point-blank range. Supplied pass for Gallagher’s second-half effort that hit woodwork. Denied by foot of Kelleher with another strike. Reuters
    Cole Palmer 7/10
    Must have thought he was going to open scoring only to see Kelleher go full stretch and block from point-blank range. Supplied pass for Gallagher’s second-half effort that hit woodwork. Denied by foot of Kelleher with another strike. Reuters
    Must have thought he was going to open scoring only to see Kelleher go full stretch and block from point-blank range. Supplied pass for Gallagher’s second-half effort that hit woodwork. Denied by foot
  • Side-footed Chelsea into what they though was a first-half lead but Jackson had been caught offside before supplying the cross. Quiet game for former Liverpool attacker who was taken off midway through second half. AFP
    Raheem Sterling 6/10
    Side-footed Chelsea into what they though was a first-half lead but Jackson had been caught offside before supplying the cross. Quiet game for former Liverpool attacker who was taken off midway through second half. AFP
    Side-footed Chelsea into what they though was a first-half lead but Jackson had been caught offside before supplying the cross. Quiet game for former Liverpool attacker who was taken off midway throug
  • Saw follow-up chance blocked by Endo after keeper saved from Palmer. Caught narrowly offside ahead of supplying cross for Sterling’s disallowed goal. AFP
    Nicolas Jackson 5/10
    Saw follow-up chance blocked by Endo after keeper saved from Palmer. Caught narrowly offside ahead of supplying cross for Sterling’s disallowed goal. AFP
    Saw follow-up chance blocked by Endo after keeper saved from Palmer. Caught narrowly offside ahead of supplying cross for Sterling’s disallowed goal. AFP
  • SUBS: (On for Sterling 67’) A couple of half chances and narrowly failed to get on end of a few crosses. Reuters
    Christopher Nkunku 6/10
    SUBS: (On for Sterling 67’) A couple of half chances and narrowly failed to get on end of a few crosses. Reuters
    SUBS: (On for Sterling 67’) A couple of half chances and narrowly failed to get on end of a few crosses. Reuters
  • (On for Gallagher 97’) Had shot saved by Kelleher in second-half of extra-time with keeper needing two attempts to gather. AFP
    Noni Madueke 6/10
    (On for Gallagher 97’) Had shot saved by Kelleher in second-half of extra-time with keeper needing two attempts to gather. AFP
    (On for Gallagher 97’) Had shot saved by Kelleher in second-half of extra-time with keeper needing two attempts to gather. AFP
  • (On for Jackson 89’) Brought on to great cheers from Chelsea fans but failed to make any impact. Reuters
    Mykhailo Mudryk 5/10
    (On for Jackson 89’) Brought on to great cheers from Chelsea fans but failed to make any impact. Reuters
    (On for Jackson 89’) Brought on to great cheers from Chelsea fans but failed to make any impact. Reuters
  • (On for Chilwell 112’)
    Trevoh Chalobah N/A
    (On for Chilwell 112’)
    (On for Chilwell 112’)
  • LIVERPOOL RATINGS: Brilliant performance filling the big shoes of Alisson. Fabulous point-blank save to deny Palmer goal in first half. Two excellent stops from Gallagher and Palmer late in second half of normal time. Getty Images
    Caoimhin Kelleher 9/10
    LIVERPOOL RATINGS: Brilliant performance filling the big shoes of Alisson. Fabulous point-blank save to deny Palmer goal in first half. Two excellent stops from Gallagher and Palmer late in second half of normal time. Getty Images
    LIVERPOOL RATINGS: Brilliant performance filling the big shoes of Alisson. Fabulous point-blank save to deny Palmer goal in first half. Two excellent stops from Gallagher and Palmer late in second hal
  • Moved into attacking role after Gravenberch injury forced reshuffle and almost scored just before break but low shot was blocked. After looking best player in pitch in opening 45 minutes, had quieter second. AFP
    Conor Bradley 7/10
    Moved into attacking role after Gravenberch injury forced reshuffle and almost scored just before break but low shot was blocked. After looking best player in pitch in opening 45 minutes, had quieter second. AFP
    Moved into attacking role after Gravenberch injury forced reshuffle and almost scored just before break but low shot was blocked. After looking best player in pitch in opening 45 minutes, had quieter
  • One of the Premier League’s best defenders in recent months was excellent again here. Showed pace and strength to get back and deny Jackson shooting chance late in game. Harsh booking for handball as he slid into a tackle. AFP
    Ibrahima Konate 8/10
    One of the Premier League’s best defenders in recent months was excellent again here. Showed pace and strength to get back and deny Jackson shooting chance late in game. Harsh booking for handball as he slid into a tackle. AFP
    One of the Premier League’s best defenders in recent months was excellent again here. Showed pace and strength to get back and deny Jackson shooting chance late in game. Harsh booking for handball as
  • Captain thought he had put side into lead on hour mark with towering header when he was too big and strong for Chilwell – only for VAR to intervene and chalk goal off. Great run and glancing header to win game in 118th minute. AP
    Virgil Van Dijk 8/10
    Captain thought he had put side into lead on hour mark with towering header when he was too big and strong for Chilwell – only for VAR to intervene and chalk goal off. Great run and glancing header to win game in 118th minute. AP
    Captain thought he had put side into lead on hour mark with towering header when he was too big and strong for Chilwell – only for VAR to intervene and chalk goal off. Great run and glancing header to
  • Trademark pinpoint cross to pick out Gakpo who headed against post then produced another perfect ball to supply Van Dijk who scored only for VAR to intervene. Getty Images
    Andrew Robertson 7/10
    Trademark pinpoint cross to pick out Gakpo who headed against post then produced another perfect ball to supply Van Dijk who scored only for VAR to intervene. Getty Images
    Trademark pinpoint cross to pick out Gakpo who headed against post then produced another perfect ball to supply Van Dijk who scored only for VAR to intervene. Getty Images
  • The Argentine was on the receiving end of a few bruising challenges, only to receive a booking himself for poor tackle on Caicedo. One chance early in game but drove shot straight at keeper. Getty Images
    Alexis Mac Allister 7/10
    The Argentine was on the receiving end of a few bruising challenges, only to receive a booking himself for poor tackle on Caicedo. One chance early in game but drove shot straight at keeper. Getty Images
    The Argentine was on the receiving end of a few bruising challenges, only to receive a booking himself for poor tackle on Caicedo. One chance early in game but drove shot straight at keeper. Getty Ima
  • Japanese midfielder threw himself in front of Jackson shot to deflect first-half chance over bar after Kelleher saved superbly from Palmer. Cost Van Dijk a goal when he was deemed to have blocked a Chelsea defender in run-up. Reuters
    Wataru Endo 7/10
    Japanese midfielder threw himself in front of Jackson shot to deflect first-half chance over bar after Kelleher saved superbly from Palmer. Cost Van Dijk a goal when he was deemed to have blocked a Chelsea defender in run-up. Reuters
    Japanese midfielder threw himself in front of Jackson shot to deflect first-half chance over bar after Kelleher saved superbly from Palmer. Cost Van Dijk a goal when he was deemed to have blocked a Ch
  • Dutch midfielder had his game ended in first half by awful Caicedo challenge and was carried off pitch with ankle injury. Getty Images
    Ryan Gravenberch 6/10
    Dutch midfielder had his game ended in first half by awful Caicedo challenge and was carried off pitch with ankle injury. Getty Images
    Dutch midfielder had his game ended in first half by awful Caicedo challenge and was carried off pitch with ankle injury. Getty Images
  • First real sight of goal came just before hour mark when he struck volley into ground and Petrovic punched clear. Shot into side netting and headed against post with two extra-time chances. Getty Images
    Harvey Elliott 7/10
    First real sight of goal came just before hour mark when he struck volley into ground and Petrovic punched clear. Shot into side netting and headed against post with two extra-time chances. Getty Images
    First real sight of goal came just before hour mark when he struck volley into ground and Petrovic punched clear. Shot into side netting and headed against post with two extra-time chances. Getty Imag
  • Headed against post five minutes before half-time. Smashed shot way over bar after fine run and pass from Diaz. Reuters
    Cody Gakpo 7/10
    Headed against post five minutes before half-time. Smashed shot way over bar after fine run and pass from Diaz. Reuters
    Headed against post five minutes before half-time. Smashed shot way over bar after fine run and pass from Diaz. Reuters
  • Pace and trickery caused Chelsea problems throughout as he combined well with Robertson down left. Liverpool’s main attacking threat in absence of Jota, Salah and Nunez. Getty Images
    Luis Diaz 8/10
    Pace and trickery caused Chelsea problems throughout as he combined well with Robertson down left. Liverpool’s main attacking threat in absence of Jota, Salah and Nunez. Getty Images
    Pace and trickery caused Chelsea problems throughout as he combined well with Robertson down left. Liverpool’s main attacking threat in absence of Jota, Salah and Nunez. Getty Images
  • SUBS: (On for Gravenbach 27’) The man who has yet to score in senior football struck shot straight at keeper from tight angle ten minutes from time. Booked for time-wasting. Reuters
    Joe Gomez 7/10
    SUBS: (On for Gravenbach 27’) The man who has yet to score in senior football struck shot straight at keeper from tight angle ten minutes from time. Booked for time-wasting. Reuters
    SUBS: (On for Gravenbach 27’) The man who has yet to score in senior football struck shot straight at keeper from tight angle ten minutes from time. Booked for time-wasting. Reuters
  • (On for Bradley 72’) Immediate impact from the young midfielder who ran at Chelsea defence, won tackles and passed the ball well. PA
    Bobby Clark 7/10
    (On for Bradley 72’) Immediate impact from the young midfielder who ran at Chelsea defence, won tackles and passed the ball well. PA
    (On for Bradley 72’) Immediate impact from the young midfielder who ran at Chelsea defence, won tackles and passed the ball well. PA
  • (On for Gakpo 88’) Chance within minutes of coming on but shot easily saved. Saw header tipped over bar in extra time. AFP
    Jayden Danns 7/10
    (On for Gakpo 88’) Chance within minutes of coming on but shot easily saved. Saw header tipped over bar in extra time. AFP
    (On for Gakpo 88’) Chance within minutes of coming on but shot easily saved. Saw header tipped over bar in extra time. AFP
  • (On for Mac Allister 88’) One of three very young substitutes brought on with injuries leaving Liverpool with no experience on bench to turn to. Booked for blatant pulling on Palmer's shirt. PA
    James McConnell 6/10
    (On for Mac Allister 88’) One of three very young substitutes brought on with injuries leaving Liverpool with no experience on bench to turn to. Booked for blatant pulling on Palmer's shirt. PA
    (On for Mac Allister 88’) One of three very young substitutes brought on with injuries leaving Liverpool with no experience on bench to turn to. Booked for blatant pulling on Palmer's shirt. PA
  • (On for Robertson 88’) Settled straight in and gave team some much-needed experience with so many young heads around him. Had one shot comfortably saved but supplied cross for winner. Reuters
    Kostas Tsimikas 7/10
    (On for Robertson 88’) Settled straight in and gave team some much-needed experience with so many young heads around him. Had one shot comfortably saved but supplied cross for winner. Reuters
    (On for Robertson 88’) Settled straight in and gave team some much-needed experience with so many young heads around him. Had one shot comfortably saved but supplied cross for winner. Reuters
  • (On for Konate 106’) Getty Images
    Jarrell Quansah N/A
    (On for Konate 106’) Getty Images
    (On for Konate 106’) Getty Images

Chelsea v Liverpool League Cup final player ratings: Palmer 7; Kelleher 9, Van Dijk 8


  • English
  • Arabic

Virgil van Dijk headed Liverpool to a record-extending 10th League Cup triumph by securing a 1-0 win against Chelsea in the Carabao Cup final at Wembley on Sunday.

The centre-back's goal in the 28th minute of extra time settled a tense clash that had ended 0-0 after 90 minutes.

It clinched an eighth piece of major silverware for Jurgen Klopp at Liverpool and ensured he will not end his final year at the club empty-handed.

“Intense game for both sides, they had chances we had chances. Amazing. First trophy as Liverpool captain,” Van Dijk said.

“Listen, we will never take things for granted and you see today it could have been the other way as well that we lost. But we did a job, even with all the problems we have had before the game.

“You should always savour the good moments, this is definitely one of them. I’m so proud, proud to be part of this club and especially proud of the boys.”

Klopp will step down at the end of the season, but victory in the League Cup final has kept his team on course for an improbable quadruple.

Liverpool currently lead the Premier League table and are still in contention for the FA Cup and Europa League.

Chelsea manager Mauricio Pochettino was hoping to win his first major trophy in England after previous spells with Southampton and Tottenham.

He will have to wait, while Klopp can look ahead to more glory before walking away.

“We created four, five, six big chances and we didn't score. In a game like today and in a final to score first, it is a big advantage,” said Pochettino.

“We didn't score and that is a bit of a problem. We conceded in the last minute and it is difficult to react.

“They [the players] are professional, they need to feel the pain. We played for a trophy we didn't get. They need to feel the pain like us.

“The players feel the disappointment because we were so close to winning the game after 90 minutes.”

You can see the player ratings from Sunday's game in the gallery above.

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MOST%20POLLUTED%20COUNTRIES%20IN%20THE%20WORLD
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Fighter profiles

Gabrieli Pessanha (Brazil)

Reigning Abu Dhabi World Pro champion in the 95kg division, virtually unbeatable in her weight class. Known for her pressure game but also dangerous with her back on the mat.

Nathiely de Jesus, 23, (Brazil)

Two-time World Pro champion renowned for her aggressive game. She is tall and most feared by her opponents for both her triangles and arm-bar attacks.

Thamara Ferreira, 24, (Brazil)

Since her brown belt days, Ferreira has been dominating the 70kg, in both the World Pro and the Grand Slams. With a very aggressive game.

Samantha Cook, 32, (Britain)

One of the biggest talents coming out of Europe in recent times. She is known for a highly technical game and bringing her A game to the table as always.

Kendall Reusing, 22, (USA)

Another young gun ready to explode in the big leagues. The Californian resident is a powerhouse in the -95kg division. Her duels with Pessanha have been highlights in the Grand Slams.

Martina Gramenius, 32, (Sweden)

Already a two-time Grand Slam champion in the current season. Gramenius won golds in the 70kg, in both in Moscow and Tokyo, to earn a spot in the inaugural Queen of Mats.

 

The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

Wednesday's results

Finland 3-0 Armenia
Faroes Islands 1-0 Malta
Sweden 1-1 Spain
Gibraltar 2-3 Georgia
Romania 1-1 Norway
Greece 2-1 Bosnia and Herzegovina
Liechtenstein 0-5 Italy
Switzerland 2-0 Rep of Ireland
Israel 3-1 Latvia

The specs

Common to all models unless otherwise stated

Engine: 4-cylinder 2-litre T-GDi

0-100kph: 5.3 seconds (Elantra); 5.5 seconds (Kona); 6.1 seconds (Veloster)

Power: 276hp

Torque: 392Nm

Transmission: 6-Speed Manual/ 8-Speed Dual Clutch FWD

Price: TBC

LAST-16 FIXTURES

Sunday, January 20
3pm: Jordan v Vietnam at Al Maktoum Stadium, Dubai
6pm: Thailand v China at Hazza bin Zayed Stadium, Al Ain
9pm: Iran v Oman at Mohamed bin Zayed Stadium, Abu Dhabi

Monday, January 21
3pm: Japan v Saudi Arabia at Sharjah Stadium
6pm: Australia v Uzbekistan at Khalifa bin Zayed Stadium, Al Ain
9pm: UAE v Kyrgyzstan at Zayed Sports City Stadium, Abu Dhabi

Tuesday, January 22
5pm: South Korea v Bahrain at Rashid Stadium, Dubai
8pm: Qatar v Iraq at Al Nahyan Stadium, Abu Dhabi

 

 

 

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Black Panther
Dir: Ryan Coogler
Starring: Chadwick Boseman, Michael B Jordan, Lupita Nyong'o
Five stars

Match info

Uefa Champions League Group H

Juventus v Valencia, Tuesday, midnight (UAE)

'Munich: The Edge of War'

Director: Christian Schwochow

Starring: George MacKay, Jannis Niewohner, Jeremy Irons

Rating: 3/5

HAJJAN
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if you go

The flights

Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.

The hotel

Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.

The tour

Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg

Other key dates
  • Finals draw: December 2
  • Finals (including semi-finals and third-placed game): June 5–9, 2019
  • Euro 2020 play-off draw: November 22, 2019
  • Euro 2020 play-offs: March 26–31, 2020
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

Updated: February 26, 2024, 2:46 AM