• ASTON VILLA PLAYER RATINGS: Emiliano Martínez, 7 – An impressive campaign from the former Arsenal man, but nothing impressive was required of him in this one aside from a remarkable save to deny Ben Chilwell late on. Hs first-half involvement was restricted to a handful of routine stops despite Chelsea’s dominance of the ball. Getty Images
    ASTON VILLA PLAYER RATINGS: Emiliano Martínez, 7 – An impressive campaign from the former Arsenal man, but nothing impressive was required of him in this one aside from a remarkable save to deny Ben Chilwell late on. Hs first-half involvement was restricted to a handful of routine stops despite Chelsea’s dominance of the ball. Getty Images
  • Konsa, 7 - Comfortably dealt with Chilwell’s first darting run and cross just shy of the 10-minute mark with a well-timed challenge and he brilliantly shrugged off Mateo Kovacic as John McGinnn took aim. Perhaps didn’t quite do enough to close down Chilwell who netted what turned out to be a consolation. Getty Images
    Konsa, 7 - Comfortably dealt with Chilwell’s first darting run and cross just shy of the 10-minute mark with a well-timed challenge and he brilliantly shrugged off Mateo Kovacic as John McGinnn took aim. Perhaps didn’t quite do enough to close down Chilwell who netted what turned out to be a consolation. Getty Images
  • Kortney Hause, 7 - A confident outing at the heart of defence from the 25-year-old who won a series of important aerial battles to keep his side on level terms. Had more than his fair share of defending to do, but he worked hard and was unfortunate not to register what would have been a deserved clean sheet. EPA
    Kortney Hause, 7 - A confident outing at the heart of defence from the 25-year-old who won a series of important aerial battles to keep his side on level terms. Had more than his fair share of defending to do, but he worked hard and was unfortunate not to register what would have been a deserved clean sheet. EPA
  • Tyrone Mings, 7 - Relieved to see Mason Mount miscue after the defender could only nod a deep ball in from the left into the midfielder’s path. That was the first of many aerial battles for the Villa No 5, who stuck to his task well to keep the Blues at bay. A couple of slightly nervy moments, but a solid display for the most part. EPA
    Tyrone Mings, 7 - Relieved to see Mason Mount miscue after the defender could only nod a deep ball in from the left into the midfielder’s path. That was the first of many aerial battles for the Villa No 5, who stuck to his task well to keep the Blues at bay. A couple of slightly nervy moments, but a solid display for the most part. EPA
  • Matt Targett, 8 – A relatively quiet start from the Villa left-back who was pinned inside his own half as Chelsea started on the front foot. His attacking contributions were limited and his free-kick from wide on the left was seen off by Thiago Silva, but he kept his side in front with an outstanding headed clearance with Mount lurking. Getty Images
    Matt Targett, 8 – A relatively quiet start from the Villa left-back who was pinned inside his own half as Chelsea started on the front foot. His attacking contributions were limited and his free-kick from wide on the left was seen off by Thiago Silva, but he kept his side in front with an outstanding headed clearance with Mount lurking. Getty Images
  • John McGinn, 7 – In the battles in the first half as he was painfully clipped by Kovacic before holding off Mount. Close to striking a spectacular opener when he curled just wide of the post from 20 yards as the game sprung into life. Booked for catching Silva late in the 65th minute. AP
    John McGinn, 7 – In the battles in the first half as he was painfully clipped by Kovacic before holding off Mount. Close to striking a spectacular opener when he curled just wide of the post from 20 yards as the game sprung into life. Booked for catching Silva late in the 65th minute. AP
  • Marvelous Nakamba, 8 - The aptly named midfielder produced a frankly marvellous block as Mount took aim again with Villa sitting perilously deep. That set the tone for a brilliant defensive display from the 27-year-old who worked tirelessly for the cause. Getty Images
    Marvelous Nakamba, 8 - The aptly named midfielder produced a frankly marvellous block as Mount took aim again with Villa sitting perilously deep. That set the tone for a brilliant defensive display from the 27-year-old who worked tirelessly for the cause. Getty Images
  • Bertrand Traore, 8 - The lively midfielder had the Villa fans up out of their seats in anticipation when he gloriously jinked past a couple of challenges and into the penalty area, but his strike was easily dealt with by Edouard Mendy. He just can’t stop scoring against the big boys though, and his scuffed effort spectacularly cannoned in off the underside of the bar. The strike itself was a little fortuitous, but his evasive run to create the opportunity was excellent. EPA
    Bertrand Traore, 8 - The lively midfielder had the Villa fans up out of their seats in anticipation when he gloriously jinked past a couple of challenges and into the penalty area, but his strike was easily dealt with by Edouard Mendy. He just can’t stop scoring against the big boys though, and his scuffed effort spectacularly cannoned in off the underside of the bar. The strike itself was a little fortuitous, but his evasive run to create the opportunity was excellent. EPA
  • Jack Grealish, 8 - Left a naughty one on Jorginho long after the Italian had played the ball. Teed up Traore to put the hosts ahead with a smartly taken corner. An impressive return and one that clearly lifted his side, while he was involved in another big moment as Cesar Azpilicueta saw red. Getty Images
    Jack Grealish, 8 - Left a naughty one on Jorginho long after the Italian had played the ball. Teed up Traore to put the hosts ahead with a smartly taken corner. An impressive return and one that clearly lifted his side, while he was involved in another big moment as Cesar Azpilicueta saw red. Getty Images
  • Anwar El Ghazi, 7– Another man who has impressed this term, but his workrate was questionable early on against the spirited Blues as he showed an unwillingness to track back and protect his back four. Much better in the second half and he thundered his side 2-0 ahead from the spot. EPA
    Anwar El Ghazi, 7– Another man who has impressed this term, but his workrate was questionable early on against the spirited Blues as he showed an unwillingness to track back and protect his back four. Much better in the second half and he thundered his side 2-0 ahead from the spot. EPA
  • Ollie Watkins, 6 - It took less than two minutes for the first much-awaited roar to erupt from the stands as the England forward stretched his legs in behind, but the move filtered out. Chances were ultimately limited as Villa had to soak up plenty of Chelsea pressure. Reuters
    Ollie Watkins, 6 - It took less than two minutes for the first much-awaited roar to erupt from the stands as the England forward stretched his legs in behind, but the move filtered out. Chances were ultimately limited as Villa had to soak up plenty of Chelsea pressure. Reuters
  • SUBS: Carney Chukwuemeka, NR - A second first-team appearance for the 17-year-old and one he won’t forget as he was treated to a warm Villa Park reception for the first time (no match photo available). Getty Images
    SUBS: Carney Chukwuemeka, NR - A second first-team appearance for the 17-year-old and one he won’t forget as he was treated to a warm Villa Park reception for the first time (no match photo available). Getty Images
  • Jacob Ramsey, NR - Became the second Villa teenager to feature off the bench when he replaced El Ghazi late on and he too enjoyed a warm reception. EPA
    Jacob Ramsey, NR - Became the second Villa teenager to feature off the bench when he replaced El Ghazi late on and he too enjoyed a warm reception. EPA
  • CHELSEA PLAYER RATINGS: Edouard Mendy, 5 – Like his opposite number he was limited to just a couple of simple saves in the first half, but he picked up a knock and had to be replaced at the break. Absolutely no chance of keeping out Traore’s strike. Getty
    CHELSEA PLAYER RATINGS: Edouard Mendy, 5 – Like his opposite number he was limited to just a couple of simple saves in the first half, but he picked up a knock and had to be replaced at the break. Absolutely no chance of keeping out Traore’s strike. Getty
  • Reece James, 5 - A quieter performance that we’ve come to expect from the attacking full-back who was unable to provide his useful stream of deliveries from the right having been deployed in a back three with Azpilicueta pushing higher. Getty Images
    Reece James, 5 - A quieter performance that we’ve come to expect from the attacking full-back who was unable to provide his useful stream of deliveries from the right having been deployed in a back three with Azpilicueta pushing higher. Getty Images
  • Thiago Silva, 6 - It required a commanding header from the veteran defender to avert the danger as Targett launched a free-kick into the box and he had to be on his toes again to shepherd the ball out at the expense of a corner. Reuters
    Thiago Silva, 6 - It required a commanding header from the veteran defender to avert the danger as Targett launched a free-kick into the box and he had to be on his toes again to shepherd the ball out at the expense of a corner. Reuters
  • Antonio Rudiger, 5 - Halted a dangerous Villa counter with a smart intervention to snuff out Traore’s slipped ball towards Ollie Watkins, but not too much else to shout about as Villa proved clinical on the counter. AP
    Antonio Rudiger, 5 - Halted a dangerous Villa counter with a smart intervention to snuff out Traore’s slipped ball towards Ollie Watkins, but not too much else to shout about as Villa proved clinical on the counter. AP
  • Cesar Azpilicueta, 3 - Did well to keep Christian Pulisic’s floated pass alive right on the touchline before delivering a superb ball back across the face of goal which was glanced wide by Timo Werner, but he was caught sleeping as Traore avoided detection to fire home inside the box. Saw red for throwing a needless hand in the face of Grealish. Getty Images
    Cesar Azpilicueta, 3 - Did well to keep Christian Pulisic’s floated pass alive right on the touchline before delivering a superb ball back across the face of goal which was glanced wide by Timo Werner, but he was caught sleeping as Traore avoided detection to fire home inside the box. Saw red for throwing a needless hand in the face of Grealish. Getty Images
  • Mateo Kovacic, 5 - Yet another Chelsea man who found himself in the book after clattering into Grealish as Villa looked to break and Chelsea threatened to lose their heads. Fired high, and wide as his effort ended up somewhere in the North Stand. Getty Images
    Mateo Kovacic, 5 - Yet another Chelsea man who found himself in the book after clattering into Grealish as Villa looked to break and Chelsea threatened to lose their heads. Fired high, and wide as his effort ended up somewhere in the North Stand. Getty Images
  • Jorginho, 4 – Produced a stunning ball to find Azpilicueta in the build-up to a glorious chance for Mount but he saw yellow for wiping out El Ghazi as Chelsea frustrations ran high once more. Gifted the hosts a second from the spot with another clumsy challenge, this time on Traore. Getty Images
    Jorginho, 4 – Produced a stunning ball to find Azpilicueta in the build-up to a glorious chance for Mount but he saw yellow for wiping out El Ghazi as Chelsea frustrations ran high once more. Gifted the hosts a second from the spot with another clumsy challenge, this time on Traore. Getty Images
  • Ben Chilwell, 7 - Plenty of endeavour and he dragged Chelsea back into the game when his low strike crossed the line, despite the impressive efforts of Martinez who managed to get a strong hand on it. Denied a rare brace by an outstanding save. Getty Images
    Ben Chilwell, 7 - Plenty of endeavour and he dragged Chelsea back into the game when his low strike crossed the line, despite the impressive efforts of Martinez who managed to get a strong hand on it. Denied a rare brace by an outstanding save. Getty Images
  • Christian Pulisic, 6 - Failed to test Martinez with an acrobatic but ultimately tame effort as the American went for the spectacular overhead kick. Looked for all the world that he’d levelled the scores as his deflected effort span agonisingly wide of the far post. Set up Chilwell with a calculated cross back across the face of goal. Getty Images
    Christian Pulisic, 6 - Failed to test Martinez with an acrobatic but ultimately tame effort as the American went for the spectacular overhead kick. Looked for all the world that he’d levelled the scores as his deflected effort span agonisingly wide of the far post. Set up Chilwell with a calculated cross back across the face of goal. Getty Images
  • Timo Werner, 4 – Lacked the required conviction in front of goal and that told the story of his season. He failed to get a meaningful connection on Azpilicueta’s inviting delivery and later struck straight at Martinez, either side of a complete air shot. Booked for a cynical challenge just before the break, before his second-half tap-in was chalked off with Azpilicueta deemed to be offside. Getty Images
    Timo Werner, 4 – Lacked the required conviction in front of goal and that told the story of his season. He failed to get a meaningful connection on Azpilicueta’s inviting delivery and later struck straight at Martinez, either side of a complete air shot. Booked for a cynical challenge just before the break, before his second-half tap-in was chalked off with Azpilicueta deemed to be offside. Getty Images
  • Mason Mount, 5 - An unbelievable season for the midfielder, but even he could afford a wry smile as an ambitious effort eventually trickled harmlessly wide to the delight of the home faithful. Later blazed horribly over from 12 yards when he should have at least hit the target. Getty Images
    Mason Mount, 5 - An unbelievable season for the midfielder, but even he could afford a wry smile as an ambitious effort eventually trickled harmlessly wide to the delight of the home faithful. Later blazed horribly over from 12 yards when he should have at least hit the target. Getty Images
  • SUBS: Kepa Arrizabalaga, 6 - An unlikely appearance off the bench for the goalkeeper who replaced Mendy as a precautionary measure. Beaten from the spot by El Ghazi, but otherwise a relatively quiet afternoon’s work. AFP
    SUBS: Kepa Arrizabalaga, 6 - An unlikely appearance off the bench for the goalkeeper who replaced Mendy as a precautionary measure. Beaten from the spot by El Ghazi, but otherwise a relatively quiet afternoon’s work. AFP
  • Hakim Ziyech, 6 - Replaced Jorginho, probably for the best after a bad day all round for the Italian. Showed good feet to wriggle free in the box and find Chilwell, who was denied by a phenomenal Martinez save. PA
    Hakim Ziyech, 6 - Replaced Jorginho, probably for the best after a bad day all round for the Italian. Showed good feet to wriggle free in the box and find Chilwell, who was denied by a phenomenal Martinez save. PA
  • Kai Havertz, 6 - Replaced Kovacic and almost gave his lifeline within a couple of minutes when he stabbed just over at full stretch. A decent performance off the bench from the 21-year-old. Reuters
    Kai Havertz, 6 - Replaced Kovacic and almost gave his lifeline within a couple of minutes when he stabbed just over at full stretch. A decent performance off the bench from the 21-year-old. Reuters

Aston Villa v Chelsea player ratings: Jack Grealish and Bertrand Traore both get 8; Mason Mount 5, Timo Werner 4


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Aston Villa signed off their Premier League season with a hard-fought 2-1 win against Chelsea in front of 10,000 fans on Sunday.

Bertrand Traore's scuffed finish and Anwar El Ghazi's penalty either side of halftime gave Villa a 2-0 lead, before Ben Chilwell halved the deficit with 20 minutes remaining. Chelsea's hopes of a late equaliser suffered a setback when captain Cesar Azpilicueta was issued a straight red card for his challenge on Jack Grealish.

It was a game that Chelsea largely dominated in terms of possession and territory but Villa defended stoically and stayed dangerous on the break to pose plenty of problems.

The result could have ended Chelsea's hopes of finishing in the top four and qualifying for the Champions League. Luckily for the Blues, Tottenham fought back from 2-1 down to beat Leicester City 4-2 at the King Power Stadium to ensure Thomas Tuchel's side will be playing top-tier European club football next season.

Reflecting on the performances at Villa Park, Liam Wheeler has provided his player ratings in the photo gallery above. To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

MATCH INFO

Karnatake Tuskers 114-1 (10 ovs)

Charles 57, Amla 47

Bangla Tigers 117-5 (8.5 ovs)

Fletcher 40, Moores 28 no, Lamichhane 2-9

Bangla Tiger win by five wickets

How it works

Booklava works on a subscription model. On signing up you receive a free book as part of a 30-day-trial period, after which you pay US$9.99 (Dh36.70) per month to gain access to a library of books and discounts of up to 30 per cent on selected titles. You can cancel your subscription at any time. For more details go to www.booklava.com

UEFA CHAMPIONS LEAGUE FIXTURES

All kick-off times 10.45pm UAE ( 4 GMT) unless stated

Tuesday
Sevilla v Maribor
Spartak Moscow v Liverpool
Manchester City v Shakhtar Donetsk
Napoli v Feyenoord
Besiktas v RB Leipzig
Monaco v Porto
Apoel Nicosia v Tottenham Hotspur
Borussia Dortmund v Real Madrid

Wednesday
Basel v Benfica
CSKA Moscow Manchester United
Paris Saint-Germain v Bayern Munich
Anderlecht v Celtic
Qarabag v Roma (8pm)
Atletico Madrid v Chelsea
Juventus v Olympiakos
Sporting Lisbon v Barcelona

Marathon results

Men:

 1. Titus Ekiru(KEN) 2:06:13 

2. Alphonce Simbu(TAN) 2:07:50 

3. Reuben Kipyego(KEN) 2:08:25 

4. Abel Kirui(KEN) 2:08:46 

5. Felix Kemutai(KEN) 2:10:48  

Women:

1. Judith Korir(KEN) 2:22:30 

2. Eunice Chumba(BHR) 2:26:01 

3. Immaculate Chemutai(UGA) 2:28:30 

4. Abebech Bekele(ETH) 2:29:43 

5. Aleksandra Morozova(RUS) 2:33:01  

UAE squad to face Ireland

Ahmed Raza (captain), Chirag Suri (vice-captain), Rohan Mustafa, Mohammed Usman, Mohammed Boota, Zahoor Khan, Junaid Siddique, Waheed Ahmad, Zawar Farid, CP Rizwaan, Aryan Lakra, Karthik Meiyappan, Alishan Sharafu, Basil Hameed, Kashif Daud, Adithya Shetty, Vriitya Aravind

MATCH INFO

Alaves 1 (Perez 65' pen)

Real Madrid 2 (Ramos 52', Carvajal 69')

Other workplace saving schemes
  • The UAE government announced a retirement savings plan for private and free zone sector employees in 2023.
  • Dubai’s savings retirement scheme for foreign employees working in the emirate’s government and public sector came into effect in 2022.
  • National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
  • In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
  • Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.
GAC GS8 Specs

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Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

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

Frida%20
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WOMAN AND CHILD

Director: Saeed Roustaee

Starring: Parinaz Izadyar, Payman Maadi

Rating: 4/5

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

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

LAST-16 EUROPA LEAGUE FIXTURES

Wednesday (Kick-offs UAE)

FC Copenhagen (0) v Istanbul Basaksehir (1) 8.55pm

Shakhtar Donetsk (2) v Wolfsburg (1) 8.55pm

Inter Milan v Getafe (one leg only) 11pm

Manchester United (5) v LASK (0) 11pm 

Thursday

Bayer Leverkusen (3) v Rangers (1) 8.55pm

Sevilla v Roma  (one leg only)  8.55pm

FC Basel (3) v Eintracht Frankfurt (0) 11pm 

Wolves (1) Olympiakos (1) 11pm