Chelsea's Ruben Loftus-Cheek (left) is replaced by substitute Ross Barkley during the Premier League match at the AMEX Stadium, Brighton. PA Photo. Picture date: Monday September 14, 2020. See PA story SOCCER Brighton. Photo credit should read: Glyn Kirk/NMC Pool/PA Wire. EDITORIAL USE ONLY No use with unauthorised audio, video, data, fixture lists, club/league logos or "live" services. Online in-match use limited to 120 images, no video emulation. No use in betting, games or single club/league/player publications.
Chelsea's Ruben Loftus-Cheek (left) is replaced by substitute Ross Barkley during the Premier League match at the AMEX Stadium, Brighton. PA Photo. Picture date: Monday September 14, 2020. See PA story SOCCER Brighton. Photo credit should read: Glyn Kirk/NMC Pool/PA Wire. EDITORIAL USE ONLY No use with unauthorised audio, video, data, fixture lists, club/league logos or "live" services. Online in-match use limited to 120 images, no video emulation. No use in betting, games or single club/league/player publications.
Chelsea's Ruben Loftus-Cheek (left) is replaced by substitute Ross Barkley during the Premier League match at the AMEX Stadium, Brighton. PA Photo. Picture date: Monday September 14, 2020. See PA story SOCCER Brighton. Photo credit should read: Glyn Kirk/NMC Pool/PA Wire. EDITORIAL USE ONLY No use with unauthorised audio, video, data, fixture lists, club/league logos or "live" services. Online in-match use limited to 120 images, no video emulation. No use in betting, games or single club/league/player publications.
Chelsea's Ruben Loftus-Cheek (left) is replaced by substitute Ross Barkley during the Premier League match at the AMEX Stadium, Brighton. PA Photo. Picture date: Monday September 14, 2020. See PA stor

Chelsea manager Frank Lampard says Ruben Loftus-Cheek could leave on loan: 'He needs to play'


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Chelsea manager Frank Lampard said midfielder Ruben Loftus-Cheek could benefit from a loan spell this season to get regular game time.

Loftus-Cheek, 24, was hampered by an Achilles injury last season that limited him to nine appearances in all competitions.

He was handed a rare start in Chelsea's season-opening win against Brighton & Hove Albion but was singled out for criticism by television pundits, who said he lacked pace and lost possession too often.

Aston Villa and West Ham United have been linked with a move for Loftus-Cheek, and Lampard said it was important for the Englishman to get regular game time.

Loftus-Cheek last went out on loan to Crystal Palace during the 2017-18 season and his impressive form earned him a call-up to the England squad for the 2018 World Cup.

"I am very open with Ruben. We have had a couple of conversations in the last week. He is fit as a fiddle so he could play week in, week out, but he needs to play," Lampard said.

"He has done a lot of work and would have been playing a lot of games earlier if it wasn't for lockdown. There is a possibility Ruben might go out (on loan) to play games, because I think that would be great for him."

"We hold him in high regard. He wants to play and the reality is I have a lot of competition in those areas."

Chelsea face Tottenham Hotspur in the League Cup fourth round on Tuesday.

_______________

Brighton v Chelsea player ratings

  • CHELSEA RATINGS: Kepa Arrizabalaga - 5. Allowed a firm but saveable Leandro Trossard effort to squirm past him and into the net for 1-1 and looked uncomfortable at set pieces. AFP
    CHELSEA RATINGS: Kepa Arrizabalaga - 5. Allowed a firm but saveable Leandro Trossard effort to squirm past him and into the net for 1-1 and looked uncomfortable at set pieces. AFP
  • Marcos Alonso - 6. He couldn’t get forward as much as he would have liked thanks to a solid all-round display by opposite number Tariq Lamptey, and the Brighton full back gave Alonso plenty to think about going the other way, too. Reuters
    Marcos Alonso - 6. He couldn’t get forward as much as he would have liked thanks to a solid all-round display by opposite number Tariq Lamptey, and the Brighton full back gave Alonso plenty to think about going the other way, too. Reuters
  • Kurt Zouma - 8. An excellent display in which he was always in control over Brighton’s two-man forward line, while chipping in with a goal of his own. Reuters
    Kurt Zouma - 8. An excellent display in which he was always in control over Brighton’s two-man forward line, while chipping in with a goal of his own. Reuters
  • Andreas Christensen -7. In the right place at the right time on a couple of occasions to snuff out some promising Brighton openings, including an excellent block to deny Steve Alzate. AFP
    Andreas Christensen -7. In the right place at the right time on a couple of occasions to snuff out some promising Brighton openings, including an excellent block to deny Steve Alzate. AFP
  • Reece James - 7. Had a couple of sticky moments defensively, but his beautifully struck strike early in the second half put Chelsea back in the driving seat. AFP
    Reece James - 7. Had a couple of sticky moments defensively, but his beautifully struck strike early in the second half put Chelsea back in the driving seat. AFP
  • Jorginho - 8. Coolly stroked home his penalty midway through the first half to put his side ahead, in a performance that was full of poise and control. Reuters
    Jorginho - 8. Coolly stroked home his penalty midway through the first half to put his side ahead, in a performance that was full of poise and control. Reuters
  • Ruben Loftus-Cheek – 5. Struggled to make an impact on proceedings, in what was a poor display from a talented player. He was replaced by Ross Barkley on the hour. Getty Images
    Ruben Loftus-Cheek – 5. Struggled to make an impact on proceedings, in what was a poor display from a talented player. He was replaced by Ross Barkley on the hour. Getty Images
  • N’Golo Kante – 6. Went about his business quietly, keeping a close eye on Brighton’s midfielders as they advanced towards the Chelsea box. EPA
    N’Golo Kante – 6. Went about his business quietly, keeping a close eye on Brighton’s midfielders as they advanced towards the Chelsea box. EPA
  • Mason Mount – 6. Started the game brightly but faded as the match wore on. Not a performance for the highlight reel, but not a bad game either. Reuters
    Mason Mount – 6. Started the game brightly but faded as the match wore on. Not a performance for the highlight reel, but not a bad game either. Reuters
  • Kai Havertz – 5. A fairly anonymous display from the summer signing from Bayer Leverkusen. Early days, but the 21-year-old will be a touch disappointed with his lack of impact. AFP
    Kai Havertz – 5. A fairly anonymous display from the summer signing from Bayer Leverkusen. Early days, but the 21-year-old will be a touch disappointed with his lack of impact. AFP
  • Timo Werner – 7. Hovered across the final third, causing the Brighton backline all sorts of problems, and his sharp movement won his side the penalty that got Chelsea up and running for the season. Reuters
    Timo Werner – 7. Hovered across the final third, causing the Brighton backline all sorts of problems, and his sharp movement won his side the penalty that got Chelsea up and running for the season. Reuters
  • SUBS: Ross Barkley (Loftus-Cheek, 60’) - 6. Some neat turns and touches, and his introduction saw Chelsea step up their attacking tempo. AP Photo
    SUBS: Ross Barkley (Loftus-Cheek, 60’) - 6. Some neat turns and touches, and his introduction saw Chelsea step up their attacking tempo. AP Photo
  • Callum Hudson-Odoi (Havertz, 80’) – N/A. Not enough time to make an impact. Getty Images
    Callum Hudson-Odoi (Havertz, 80’) – N/A. Not enough time to make an impact. Getty Images
  • Cesar Azpilicueta (Jorginho, 85’) – N/A. Slotted into the Chelsea back four to see the game out in the closing stages. Reuters
    Cesar Azpilicueta (Jorginho, 85’) – N/A. Slotted into the Chelsea back four to see the game out in the closing stages. Reuters
  • BRIGHTON RATINGS: Mat Ryan – 5. The Australian conceded the penalty and was sent the wrong way from the spot by Jorginho. He made a good save to deny Werner at his near post but could do little to stop Reece James. Getty Images
    BRIGHTON RATINGS: Mat Ryan – 5. The Australian conceded the penalty and was sent the wrong way from the spot by Jorginho. He made a good save to deny Werner at his near post but could do little to stop Reece James. Getty Images
  • Tariq Lamptey – 8. The former Chelsea defender was the pick of the bunch for the home side. His pace caused Chelsea problems going forward, but he also made more tackles and interceptions than his teammates. AFP
    Tariq Lamptey – 8. The former Chelsea defender was the pick of the bunch for the home side. His pace caused Chelsea problems going forward, but he also made more tackles and interceptions than his teammates. AFP
  • Leandro Trossard – 7, The Belgian international impressed with his movement and link-up play, and he found the scoresheet with a well-worked finish. AP
    Leandro Trossard – 7, The Belgian international impressed with his movement and link-up play, and he found the scoresheet with a well-worked finish. AP
  • Solly March – 6, The left footer played well, linking positively with Trossard and contributing dangerous crosses and runs in and around the Chelsea area. AFP
    Solly March – 6, The left footer played well, linking positively with Trossard and contributing dangerous crosses and runs in and around the Chelsea area. AFP
  • Ben White – 7, The 22-year-old performed well on his debut and showed why he was a wanted man in the summer. Looked confident with the ball at his feet, and made a number of positive interventions. Reuters
    Ben White – 7, The 22-year-old performed well on his debut and showed why he was a wanted man in the summer. Looked confident with the ball at his feet, and made a number of positive interventions. Reuters
  • Yves Bissouma – 6, The midfielder was overpowered in the second half as Chelsea turned the screw, but he started well. PA
    Yves Bissouma – 6, The midfielder was overpowered in the second half as Chelsea turned the screw, but he started well. PA
  • Adam Lallana – 5, The former Liverpool man was forced to come off through injury in a setback that will worry Graham Potter. Protected the ball well and had put the Chelsea back line under pressure until he went off. PA
    Adam Lallana – 5, The former Liverpool man was forced to come off through injury in a setback that will worry Graham Potter. Protected the ball well and had put the Chelsea back line under pressure until he went off. PA
  • Lewis Dunk – 6, The central defender was impressive at the heart of the Albion defence, though his missed header with the score at 2-1 will no doubt keep him awake at night. AFP
    Lewis Dunk – 6, The central defender was impressive at the heart of the Albion defence, though his missed header with the score at 2-1 will no doubt keep him awake at night. AFP
  • Adam Webster – 5, The left-sided central defender was solid throughout and he was unlucky to see Chelsea’s third deflect off him. AP
    Adam Webster – 5, The left-sided central defender was solid throughout and he was unlucky to see Chelsea’s third deflect off him. AP
  • Neal Maupay – 5, Missed a good chance to score following a good cross from Lamptey, and overall worked hard. AFP
    Neal Maupay – 5, Missed a good chance to score following a good cross from Lamptey, and overall worked hard. AFP
  • Steven Alzate – 5, Had a positive start but was guilty of giving the ball away for Chelsea’s opener, and then conceded the penalty. Reuters
    Steven Alzate – 5, Had a positive start but was guilty of giving the ball away for Chelsea’s opener, and then conceded the penalty. Reuters
  • SUBS: Aaron Connolly (Lallana 44) – 6, Took his chance well following the injury to Lallana. He was lively and enjoyed two efforts on goal. PA
    SUBS: Aaron Connolly (Lallana 44) – 6, Took his chance well following the injury to Lallana. He was lively and enjoyed two efforts on goal. PA
  • Pascal Gross (White 79) – N/A Came on for the last 10 minutes but couldn’t influence the game. PA
    Pascal Gross (White 79) – N/A Came on for the last 10 minutes but couldn’t influence the game. PA
  • Alireza Jahanbakhsh (Alzate 79) N/A Brighton’s hero against Chelsea last time out couldn’t repeat his antics on this occasion after he came on with 10 minutes left on the clock. AFP
    Alireza Jahanbakhsh (Alzate 79) N/A Brighton’s hero against Chelsea last time out couldn’t repeat his antics on this occasion after he came on with 10 minutes left on the clock. AFP

Venue: Sharjah Cricket Stadium

Date: Sunday, November 25

The specs

Price: From Dh180,000 (estimate)

Engine: 2.0-litre turbocharged and supercharged in-line four-cylinder

Transmission: Eight-speed automatic

Power: 320hp @ 5,700rpm

Torque: 400Nm @ 2,200rpm

Fuel economy, combined: 9.7L / 100km

How to avoid crypto fraud
  • Use unique usernames and passwords while enabling multi-factor authentication.
  • Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
  • Avoid suspicious social media ads promoting fraudulent schemes.
  • Only invest in crypto projects that you fully understand.
  • Critically assess whether a project’s promises or returns seem too good to be true.
  • Only use reputable platforms that have a track record of strong regulatory compliance.
  • Store funds in hardware wallets as opposed to online exchanges.
Ms Yang's top tips for parents new to the UAE
  1. Join parent networks
  2. Look beyond school fees
  3. Keep an open mind
Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

If you go…

Emirates launched a new daily service to Mexico City this week, flying via Barcelona from Dh3,995.

Emirati citizens are among 67 nationalities who do not require a visa to Mexico. Entry is granted on arrival for stays of up to 180 days. 

The specs: Fenyr SuperSport

Price, base: Dh5.1 million

Engine: 3.8-litre twin-turbo flat-six

Transmission: Seven-speed automatic

Power: 800hp @ 7,100pm

Torque: 980Nm @ 4,000rpm

Fuel economy, combined: 13.5L / 100km

MATCH INFO

Uefa Champions League, last 16, first leg

Liverpool v Bayern Munich, midnight (Wednesday), BeIN Sports

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%203.0-litre%20six-cylinder%20turbo%20(BMW%20B58)%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20340hp%20at%206%2C500rpm%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20500Nm%20from%201%2C600-4%2C500rpm%3Cbr%3E%3Cstrong%3ETransmission%3A%3C%2Fstrong%3E%20ZF%208-speed%20auto%3Cbr%3E%3Cstrong%3E0-100kph%3A%3C%2Fstrong%3E%204.2sec%3Cbr%3E%3Cstrong%3ETop%20speed%3A%3C%2Fstrong%3E%20267kph%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh462%2C189%3Cbr%3E%3Cstrong%3EWarranty%3A%3C%2Fstrong%3E%2030-month%2F48%2C000k%3C%2Fp%3E%0A
Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions
The Scale for Clinical Actionability of Molecular Targets
Autumn international scores

Saturday, November 24

Italy 3-66 New Zealand
Scotland 14-9 Argentina
England 37-18 Australia

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

Women & Power: A Manifesto

Mary Beard

Profile Books and London Review of Books 

End of free parking

- paid-for parking will be rolled across Abu Dhabi island on August 18

- drivers will have three working weeks leeway before fines are issued

- areas that are currently free to park - around Sheikh Zayed Bridge, Maqta Bridge, Mussaffah Bridge and the Corniche - will now require a ticket

- villa residents will need a permit to park outside their home. One vehicle is Dh800 and a second is Dh1,200. 

- The penalty for failing to pay for a ticket after 10 minutes will be Dh200

- Parking on a patch of sand will incur a fine of Dh300

The biog

Favourite food: Tabbouleh, greek salad and sushi

Favourite TV show: That 70s Show

Favourite animal: Ferrets, they are smart, sensitive, playful and loving

Favourite holiday destination: Seychelles, my resolution for 2020 is to visit as many spiritual retreats and animal shelters across the world as I can

Name of first pet: Eddy, a Persian cat that showed up at our home

Favourite dog breed: I love them all - if I had to pick Yorkshire terrier for small dogs and St Bernard's for big