• Chelsea have sacked their manager Frank Lampard after a string of poor results. Reuters
    Chelsea have sacked their manager Frank Lampard after a string of poor results. Reuters
  • Chelsea sacked manager Frank Lampard after a run of five defeats in eight league games. AFP
    Chelsea sacked manager Frank Lampard after a run of five defeats in eight league games. AFP
  • Former Paris Saint-Germain boss Thomas Tuchel is the favourite to replace Frank Lampard. AP
    Former Paris Saint-Germain boss Thomas Tuchel is the favourite to replace Frank Lampard. AP
  • Frank Lampard becomes the 12th Chelsea manager to be fired since Russian billionaire Roman Abramovich bought the club in 2003. AFP
    Frank Lampard becomes the 12th Chelsea manager to be fired since Russian billionaire Roman Abramovich bought the club in 2003. AFP
  • Frank Lampard with Chelsea's Thiago Silva before the match against Leicester City. Reuters
    Frank Lampard with Chelsea's Thiago Silva before the match against Leicester City. Reuters
  • Frank Lampard watches Chelsea players during warm up at the King Power Stadium in Leicester. AP
    Frank Lampard watches Chelsea players during warm up at the King Power Stadium in Leicester. AP
  • Frank Lampard failed to get the best out of Chelsea despite spending £300 million ($409m) on new recruits. Getty
    Frank Lampard failed to get the best out of Chelsea despite spending £300 million ($409m) on new recruits. Getty
  • Frank Lampard at Craven Cottage in London. AFP
    Frank Lampard at Craven Cottage in London. AFP
  • Frank Lampard with Mason Mount during the he FA Cup fourth round match against Luton Town. Getty
    Frank Lampard with Mason Mount during the he FA Cup fourth round match against Luton Town. Getty
  • Frank Lampard at Stamford Bridge on Sunday. Getty
    Frank Lampard at Stamford Bridge on Sunday. Getty
  • Chelsea have parted ways with Frank Lampard. Reuters
    Chelsea have parted ways with Frank Lampard. Reuters

Ben Chilwell a hit, Kai Havertz a miss: Assessing Frank Lampard's signings at Chelsea


  • English
  • Arabic

Frank Lampard was fired as Chelsea manager on Monday after one-and-a-half seasons in charge. The former Blues midfielder – the club's all-time record goalscorer – was relieved of his duties after an alarming slump in form that saw Chelsea slip from top of the Premier League to ninth at the halfway stage of the campaign.

Lampard earned plenty of plaudits for his first season when he guided Chelsea into the top four and the FA Cup final while contending with a transfer ban and the sale of the team's best player, Eden Hazard, to Real Madrid.

Expectations were markedly higher this season, though, after a summer spending spree totalling nearly €250 million ($304m) and the arrival of some of Europe's brightest talents.

It has been the lack of immediate impact from some of those players that has contributed to Lampard's dismissal, so as Chelsea begin the hunt for their next manager, here is a look at how those new signings ultimately fared under Lampard.

Kai Havertz (€90m/$109.3m)

Kai Havertz. Getty Images
Kai Havertz. Getty Images

When the young German midfielder signed from Bayer Leverkusen last summer, it was heralded as a defining moment for Chelsea’s future. This, after all, was a player widely expected to join Real Madrid before the coronavirus pandemic forced most clubs to tighten the purse strings.

Havertz, 21, spent the previous two seasons establishing himself as one of the best players in the Bundesliga where he scored 29 goals. His contribution to Chelsea, however, has so far been minimal, with five goals in all competitions including a hat-trick against lower league opponents in the Carabao Cup.

Of course, it’s still very early days for a young player that deserves time to adapt, and his spell sidelined with Covid has hardly helped his transition. But his lack of impact has played its part in Chelsea’s struggles and ultimately Lampard’s demise.

Much of the blame can be placed on the manager, who signed a supremely talented No 10 and never implemented a system that would maximise those talents. It will be a key task for the next coach in at Stamford Bridge to get the best out of Havertz. Verdict: Miss

Timo Werner (€53m)

Tomo Werner with Frank Lampard. Reuters
Tomo Werner with Frank Lampard. Reuters

The other high-profile German to arrive as part of Chelsea’s lavish summer, Werner was a goal-machine in the Bundesliga and last season scored 34 times in all competitions for RB Leipzig. The 24-year-old started the season encouragingly with eight goals in his first 12 games but has faded badly, with just one goal in his past 16 appearances.

Werner’s impact under Lampard has been greater than compatriot Havertz and he is affecting games without the goals, but still, his return has been below what most would have expected from a proven goalscorer.

Another player to suffer for his manager's decisions, Werner has been pushed out onto the left wing for much of the season. Like Havertz, Werner needs time before judgement can be passed, but taking only his time at Chelsea so far, it's been a disappointment. Verdict: Miss

Ben Chilwell (€50m)

Ben Chilwell. Getty Images
Ben Chilwell. Getty Images

Left-back was a problem area for Chelsea last season and there was only ever one transfer target to provide the solution. Chilwell arrived for big money after excelling for Leicester City and, after recovering from injury, immediately cemented his place as a key player for the Blues.

Scoring on his league debut no doubt helped him settle into the side and the 24-year-old England international has been one of the bright spots to what is threatening to turn into a bleak season for Chelsea. Verdict: Hit

Hakim Ziyech (40m)

Hakim Ziyech. Getty Images
Hakim Ziyech. Getty Images

Chelsea fans were plenty familiar with Ziyech after he tore their team apart in the memorable 4-4 Champions League draw while playing for Ajax. The Moroccan had to wait to demonstrate his skills after an injury-hit start to the campaign and his first two league starts comprised a goal and three assists.

Since that bright introduction, though, it's been stop-start for Ziyech and he needs a prolonged run of matches to find his feet in the team and in English football. Taken only within the context of the Lampard era, though, it's not been a success so far. Verdict: Miss

Edouard Mendy (€24m) 

Edouard Mendy. AFP
Edouard Mendy. AFP

If left-back was a problem area last season, the goalkeeper position was a full-blown crisis. Kepa Arrizabalaga, the world’s most expensive stopper, turned out to be a disaster and after the Spaniard’s shaky start to the season, Mendy was recruited from Rennes to fix the issue.

The Senegalese’s start could not have gone much better, keeping five clean sheets in his first six Premier League games. That being said, he was hardly called into action and his form since then has dipped along with most of his teammates.

Mendy is undoubtedly an upgrade on Kepa but is he an elite keeper in the form of Allison Becker or Ederson? The jury is still out on this one, but can he be considered a success under his short time under Lampard? Not too sure. Verdict: Miss

Thiago Silva (free)

Thiago Silva. AP
Thiago Silva. AP

The illustrious Brazilian’s debut could not have gone much worse after his uncharacteristic mistake led directly to a West Brom goal, but he soon brushed that off to become the leader of a Chelsea defence that, for a time, became impenetrable.

He may be 36 but Silva has shown that he can still operate at the top level and his calmness, composure, and positional sense have added more quality to the Blues backline. Silva won't be a long-term solution, but his transfer was a shrewd piece of business for this season at least. Verdict: Hit

yallacompare profile

Date of launch: 2014

Founder: Jon Richards, founder and chief executive; Samer Chebab, co-founder and chief operating officer, and Jonathan Rawlings, co-founder and chief financial officer

Based: Media City, Dubai 

Sector: Financial services

Size: 120 employees

Investors: 2014: $500,000 in a seed round led by Mulverhill Associates; 2015: $3m in Series A funding led by STC Ventures (managed by Iris Capital), Wamda and Dubai Silicon Oasis Authority; 2019: $8m in Series B funding with the same investors as Series A along with Precinct Partners, Saned and Argo Ventures (the VC arm of multinational insurer Argo Group)

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

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

MATCH INFO

What: Brazil v South Korea
When: Tonight, 5.30pm
Where: Mohamed bin Zayed Stadium, Abu Dhabi
Tickets: www.ticketmaster.ae

The%20Super%20Mario%20Bros%20Movie
%3Cp%3E%3Cstrong%3EDirectors%3A%3C%2Fstrong%3E%20Aaron%20Horvath%20and%20Michael%20Jelenic%0D%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Chris%20Pratt%2C%20Anya%20Taylor-Joy%2C%20Charlie%20Day%2C%20Jack%20Black%2C%20Seth%20Rogen%20and%20Keegan-Michael%20Key%0D%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%201%2F5%3C%2Fp%3E%0A
Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

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