Frank Lampard insists that he never doubted Christian Pulisic's ability to thrive in the Premier League.
Lampard has moved to set the record straight after claims from Salzburg manager Jesse Marsch that the Chelsea manager had been unconvinced by Pulisic after taking the Stamford Bridge helm.
Pulisic scored twice for Chelsea in a pre-season friendly against Salzburg in the summer of 2019, after which Marsch claimed Lampard revealed reservations about the USA forward.
Marsch claimed Lampard said of Pulisic "he's got a lot to learn so we'll see how he does" and that the Chelsea boss has had to revise his opinion of the ex-Borussia Dortmund star.
But Lampard rejected that idea and moved to explain the situation as he reassures the 22-year-old Pulisic he always knew the full extent of his talents.
"I did read the comments, I was surprised that Jesse had managed to read my mind as well as he thought he did," said Lampard, who saw Pulisic come on as substitute and score the final goal in Chelsea's 4-0 Champions League win at FK Krasnodar on Wednesday.
"He's recounted the conversation wrongly, so I have to put it right. Because it was a game against Salzburg where we played them and Christian scored two goals in pre-season.
"Afterwards, fair enough, Jesse came up to me and said what a talented player Christian was, which I knew and I agreed with.
"And I spoke about the fact that it was so exciting to see how he could develop for us with the talent that he has.
"That was the conversation. Jesse managed to put it across slightly differently.
"Maybe Jesse knows the feeling of American managers and coaches who travel into Europe, so maybe has things that I don't get.
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Chelsea player ratings v FK Krasnodar
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"But one thing I did get, I played in America for 18 months, and I will never underestimate the desire that American players have, to learn and improve and take on information, and understand the technical side of the game.
"So when you have that, which Christian has, and you have incredible talent, it was never in doubt for me.
"What Christian did was find his feet very quickly and have a breakthrough season in the Premier League where he produced more goals and assists than he had produced previously. So I thought his performance last year was massively impressive on his own.
"He will get better and better because he's a young player. But as a manager I never doubted Christian. And it's important for me to put that straight actually, more for Christian than anything."
The 42-year-old coach also praised winger Hakim Ziyech after the Moroccan international bagged his first goal for the London club and Lampard said he would keep rotating his squad to balance the workload and help his new signings settle.
"Hakim was very good last night, a big plus," he said. "The other players, particularly those in Europe, are finding the schedule heavy.
"We need options. We're also searching for relationships as newer players are learning about each other and how we play. There will be rotation at times. We need everybody."
Defender Thiago Silva, another new boy, will return to the side for Saturday's Premier League visit to Burnley having been rested for the FK Krasnodar win.
"Thiago is fit. Taking him out of Russia was a maintenance issue," Lampard. "He could have played if he had to but we had to put it in context of what is ahead of us."
Rocketman
Director: Dexter Fletcher
Starring: Taron Egerton, Richard Madden, Jamie Bell
Rating: 3 out of 5 stars
2024%20Dubai%20Marathon%20Results
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Scoreline
Man Utd 2 Pogba 27', Martial 49'
Everton 1 Sigurdsson 77'
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
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The biog
Most memorable achievement: Leading my first city-wide charity campaign in Toronto holds a special place in my heart. It was for Amnesty International’s Stop Violence Against Women program and showed me the power of how communities can come together in the smallest ways to have such wide impact.
Favourite film: Childhood favourite would be Disney’s Jungle Book and classic favourite Gone With The Wind.
Favourite book: To Kill A Mockingbird for a timeless story on justice and courage and Harry Potters for my love of all things magical.
Favourite quote: “We make a living by what we get, but we make a life by what we give.” — Winston Churchill
Favourite food: Dim sum
Favourite place to travel to: Anywhere with natural beauty, wildlife and awe-inspiring sunsets.