Frank Lampard knows the end game. He has seen it from close range. He was part of the dressing room that was blamed for the departures of some of the nine managers Chelsea sacked during his playing days at Stamford Bridge.
They included their most successful manager ever, in Jose Mourinho, a Champions League winner a few months earlier, in Roberto Di Matteo, and the Double winner Carlo Ancelotti. He was appointed by the man, Roman Abramovich, who dismissed them, and a host of other coaches who have a superior CV to him. He is aware that while his return was cloaked in sentimentality, Abramovich can be famously unsentimental.
A manager who was irritated when Jurgen Klopp labelled Chelsea favourites to win the Premier League now tops a different table. Lampard leads the sack race. That it is only a month ago that Klopp made what looks a particularly poor prediction illustrates how swift Chelsea’s decline is. That it followed a 17-game unbeaten run indicates how recently Lampard seemed to be prospering.
Yet while there is merit to his argument not to get too carried away by the highs and lows of results, there is a counter-argument: this is Chelsea. One poor run can bring the end, even for managers who – unlike Lampard – have a track record of success at elite level. Luiz Felipe Scolari, Andre Villas-Boas and Di Matteo were all condemned by a first troubled spell. Even those who limp on recognise their time is limited: Claudio Ranieri branded himself a “dead man walking.”
There are other worrying precedents. Chelsea managers have a decidedly mixed record with marquee signings. Abramovich’s largesse can create complications. Andriy Shevchenko made Mourinho’s first side worse and the Portuguese’s inability to get the best from Abramovich’s friend marked the beginning of the end. Fernando Torres, the £50 million ($68.3m) gift Ancelotti never really seemed to want, only scored one goal for the Italian.
Now Kai Havertz, struggling with the after effects of Covid-19, is on the bench and Timo Werner’s goal drought has spanned 12 games. Lampard’s use of each can be queried: Havertz is the No 10 who has been parachuted into a team who do not use a No 10. Werner has often been deployed on the left and, if many of his goals for RB Leipzig came from the inside-left channel, it was with very different tactics.
If expenditure raises expectations and Chelsea’s acquisition of perhaps the two most coveted talents sold this summer suggested they could capitalise on others’ financial problems to leapfrog back to the summit, they have actually regressed. Their return of 26 points from 17 matches only puts them on course to get 58 points and would probably look worse if the Manchester clubs, Aston Villa and Tottenham had played their games in hand.
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Chelsea v Man City player ratings
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Lampard can say his side are a work in progress and, in mitigation, he has only been able to start Hakim Ziyech and Christian Pulisic together once, but the numbers suggest they are regressing.
It is another indictment that Chelsea have a solitary win against current top-half sides: West Ham, in 10th. In a year where it appears almost anyone can beat anyone, Chelsea can't beat the better sides. The manner of defeats is doubly damning: Manchester City were sumptuous on Sunday but Chelsea's first-half displays against them and Arsenal were hapless.
The loss of a second-half lead to a goal-shy Wolves side was, Lampard thought, a failure of mentality, but that reflects on him. The annual defeat at Goodison Park felt familiar in its mediocrity.
What followed, however, had other parallels with the past. As Lampard can testify, there are often symbolic defeats in Chelsea managers’ reigns, points of no return. Sometimes managers limp on, as Antonio Conte did after a 6-0 thrashing by City and Maurizio Sarri, who escaped without technically being sacked, after a 4-0 walloping by Bournemouth, but their fate is sealed.
Perhaps only Abramovich knows if Lampard is in the same position, if he has gone from favourite son to sacrificial lamb. Lampard is realistic enough to know that legendary status serves as no protection. A man appointed in part because he knows the club is all too aware of how precarious the manager’s position tends to be.
Community Shield info
Where, when and at what time Wembley Stadium in London on Sunday at 5pm (UAE time)
Arsenal line up (3-4-2-1) Petr Cech; Rob Holding, Per Mertesacker, Nacho Monreal; Hector Bellerin, Mohamed Elneny, Granit Xhaka, Alex Oxlade-Chamberlain; Alex Iwobi, Danny Welbeck; Alexandre Lacazette
Arsenal manager Arsene Wenger
Chelsea line up (3-4-2-1) Thibaut Courtois; Cesar Azpilicueta, David Luiz, Gary Cahill; Victor Moses, Cesc Fabregas, N'Golo Kante, Marcos Alonso; Willian, Pedro; Michy Batshuayi
Chelsea manager Antonio Conte
Referee Bobby Madley
Family reunited
Nazanin Zaghari-Ratcliffe was born and raised in Tehran and studied English literature before working as a translator in the relief effort for the Japanese International Co-operation Agency in 2003.
She moved to the International Federation of Red Cross and Red Crescent Societies before moving to the World Health Organisation as a communications officer.
She came to the UK in 2007 after securing a scholarship at London Metropolitan University to study a master's in communication management and met her future husband through mutual friends a month later.
The couple were married in August 2009 in Winchester and their daughter was born in June 2014.
She was held in her native country a year later.
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
Engine: 2.0-litre turbo 4-cyl
Transmission: eight-speed auto
Power: 190bhp
Torque: 300Nm
Price: Dh169,900
On sale: now
Key products and UAE prices
iPhone XS
With a 5.8-inch screen, it will be an advance version of the iPhone X. It will be dual sim and comes with better battery life, a faster processor and better camera. A new gold colour will be available.
Price: Dh4,229
iPhone XS Max
It is expected to be a grander version of the iPhone X with a 6.5-inch screen; an inch bigger than the screen of the iPhone 8 Plus.
Price: Dh4,649
iPhone XR
A low-cost version of the iPhone X with a 6.1-inch screen, it is expected to attract mass attention. According to industry experts, it is likely to have aluminium edges instead of stainless steel.
Price: Dh3,179
Apple Watch Series 4
More comprehensive health device with edge-to-edge displays that are more than 30 per cent bigger than displays on current models.
MATCH INFO
Who: UAE v USA
What: first T20 international
When: Friday, 2pm
Where: ICC Academy in Dubai
UAE currency: the story behind the money in your pockets
UAE%20Warriors%20fight%20card
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