The Champions League “owes something” to Chelsea captain John Terry due to the previous disappointments that he has endured in the competition, according to manager Jose Mourinho.
Terry, 33, has been passed fit to play in the second leg of Chelsea’s semi-final at home to Atletico Madrid on Wednesday after limping off with an ankle injury in last week’s first leg, which ended in a 0-0 draw.
Mourinho initially ruled Terry out until at least the final, which takes place in Lisbon on May 24, but his return to fitness suggests that his luck in the tournament may be beginning to turn.
Terry could have given Chelsea their first ever Champions League trophy in the 2008 final against Manchester United in Moscow, only to slip as he took a spot-kick in the penalty shootout, sending the ball wide.
A subsequent failed attempt by Nicolas Anelka gave United the trophy and although Chelsea prevailed on penalties in the final against Bayern Munich four years later, Terry did not play due to suspension.
He was also banned for last season’s Europa League final success against Benfica, although, as he had done in 2012, he received the trophy in his full kit alongside his team-mates.
“I think the Champions League owes him something,” Mourinho said during Tuesday’s pre-match press conference.
“I think he deserves more than the Champions League has given to him till now. He lost a few semi-finals in special circumstances. He lost the final also in special circumstances.
“He won a final, also in special circumstances, because he couldn’t play the final.”
Terry seemed to be getting eased out at Stamford Bridge under former interim manager Rafael Benitez, but he has been rejuvenated since Mourinho’s return last year, marshalling the meanest defence in the Premier League.
“My captain is playing at the same level as when I left Chelsea in 2007-08,” Mourinho added.
“Six or seven years later, he is playing at his best level. It’s fair to say that. It’s also fair to say that the people that surround him are playing also fantastic.
“I think his partnership with (Gary) Cahill is fantastic and people that work together in the same areas, they are doing a fantastic job.
“I’m really happy to see a player like him, six or seven years later, to be back to the same level.”
Terry’s displays have prompted calls for him to return to the England fold, 19 months after he retired from international football following the Football Association’s decision to strip him of the captaincy over allegations he had racially abused Queens Park Rangers’ Anton Ferdinand.
However, despite the apparent lure of a potential place in manager Roy Hodgson’s squad for this year’s World Cup in Brazil, Terry said that he had no intention of reversing his decision.
“For me, 100 percent, I’m going to be on my holidays in the summer, I’m going to be nowhere else,” he said.
“I’ve made that very clear. My thoughts are very strong on that. Maybe people don’t realise how strong. I certainly wish the England side and Roy the very best.”
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KILLING OF QASSEM SULEIMANI
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Vaccine Progress in the Middle East
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Why it pays to compare
A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.
Route 1: bank transfer
The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.
Total cost: Dh567.25 - around 2.9 per cent of the total amount
Total received: €4,670.30
Route 2: online platform
The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.
Total cost: Dh74.10, around 0.4 per cent of the transaction
Total received: €4,756
The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.
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
The specs: Aston Martin DB11 V8 vs Ferrari GTC4Lusso T
Price, base: Dh840,000; Dh120,000
Engine: 4.0L V8 twin-turbo; 3.9L V8 turbo
Transmission: Eight-speed automatic; seven-speed automatic
Power: 509hp @ 6,000rpm; 601hp @ 7,500rpm
Torque: 695Nm @ 2,000rpm; 760Nm @ 3,000rpm
Fuel economy, combined: 9.9L / 100km; 11.6L / 100km
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What can you do?
Document everything immediately; including dates, times, locations and witnesses
Seek professional advice from a legal expert
You can report an incident to HR or an immediate supervisor
You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline
In criminal cases, you can contact the police for additional support
At a glance
Global events: Much of the UK’s economic woes were blamed on “increased global uncertainty”, which can be interpreted as the economic impact of the Ukraine war and the uncertainty over Donald Trump’s tariffs.
Growth forecasts: Cut for 2025 from 2 per cent to 1 per cent. The OBR watchdog also estimated inflation will average 3.2 per cent this year
Welfare: Universal credit health element cut by 50 per cent and frozen for new claimants, building on cuts to the disability and incapacity bill set out earlier this month
Spending cuts: Overall day-to day-spending across government cut by £6.1bn in 2029-30
Tax evasion: Steps to crack down on tax evasion to raise “£6.5bn per year” for the public purse
Defence: New high-tech weaponry, upgrading HM Naval Base in Portsmouth
Housing: Housebuilding to reach its highest in 40 years, with planning reforms helping generate an extra £3.4bn for public finances
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
The Kingfisher Secret
Anonymous, Penguin Books
