• CHELSEA RATINGS: Kepa Arrizabalaga – 6. Swept cleverly to clear following a rapid Leicester break early in the second half. Could only wave despairingly at Tielemans’ inch-perfect shot (no match photo available). Getty Images
    CHELSEA RATINGS: Kepa Arrizabalaga – 6. Swept cleverly to clear following a rapid Leicester break early in the second half. Could only wave despairingly at Tielemans’ inch-perfect shot (no match photo available). Getty Images
  • Cesar Azpilicueta – 5. Played outside and ahead of James, but posed little of the attacking threat his younger colleague normally does. Wasted his best chances to cross – and Leicester scored from the ensuing attack. Reuters
    Cesar Azpilicueta – 5. Played outside and ahead of James, but posed little of the attacking threat his younger colleague normally does. Wasted his best chances to cross – and Leicester scored from the ensuing attack. Reuters
  • Thiago Silva – 8. Showed the silky touch of a No 10, rather than a centre half, to set up a chance that Werner flicked wide. Thought he had set up the equaliser for Chilwell, only for VAR to rule it was offside. AFP
    Thiago Silva – 8. Showed the silky touch of a No 10, rather than a centre half, to set up a chance that Werner flicked wide. Thought he had set up the equaliser for Chilwell, only for VAR to rule it was offside. AFP
  • Antonio Rudiger – 6. Underemployed in defence, which gave him the chance to maraud forward, but he was too often wasteful when he did so. PA
    Antonio Rudiger – 6. Underemployed in defence, which gave him the chance to maraud forward, but he was too often wasteful when he did so. PA
  • Reece James – 7. He might have been detailed to combat Vardy’s pace in defence, but he still managed to contribute to the forward effort at times. Reuters
    Reece James – 7. He might have been detailed to combat Vardy’s pace in defence, but he still managed to contribute to the forward effort at times. Reuters
  • N’Golo Kante – 9. Against the side he made his name with, he was a class apart from all of his present colleagues. Entirely ubiquitous from start to finish. Reuters
    N’Golo Kante – 9. Against the side he made his name with, he was a class apart from all of his present colleagues. Entirely ubiquitous from start to finish. Reuters
  • Jorginho – 6. Chelsea led the possession stats, which was much down to the Italian, but his use of it was seldom threatening. Replaced by Havertz as Chelsea chased the game. Reuters
    Jorginho – 6. Chelsea led the possession stats, which was much down to the Italian, but his use of it was seldom threatening. Replaced by Havertz as Chelsea chased the game. Reuters
  • Marcos Alonso – 5. A nonentity in a defensive capacity, and a tame header was his only contribution of note going forward. Subbed off after his side went behind. Reuters
    Marcos Alonso – 5. A nonentity in a defensive capacity, and a tame header was his only contribution of note going forward. Subbed off after his side went behind. Reuters
  • Hakim Ziyech – 5. A pale shadow of his usual self, as he rarely threatened anything of any significance before making way for Pulisic. AP
    Hakim Ziyech – 5. A pale shadow of his usual self, as he rarely threatened anything of any significance before making way for Pulisic. AP
  • Mason Mount – 7. Prominent as Chelsea dominated possession early on, and showed some eye-catching, deft touches. Denied a leveller by Schmeichel’s brilliance. Reuters
    Mason Mount – 7. Prominent as Chelsea dominated possession early on, and showed some eye-catching, deft touches. Denied a leveller by Schmeichel’s brilliance. Reuters
  • Timo Werner – 7. The most threatening of Chelsea’s forwards, either side of being booked for a clumsy challenge on Thomas. AP
    Timo Werner – 7. The most threatening of Chelsea’s forwards, either side of being booked for a clumsy challenge on Thomas. AP
  • SUBS: Christian Pulisic – 6. Introduced in the second half as the Blues chased the game, but had little impact in the time he was on. AP
    SUBS: Christian Pulisic – 6. Introduced in the second half as the Blues chased the game, but had little impact in the time he was on. AP
  • Ben Chilwell – 7. Greeted with a cacophony of boos by the fans of his former club. Nearly avenged the jeers when he headed onto a post, and had the ball in the goal – only to be denied by VAR. Reuters
    Ben Chilwell – 7. Greeted with a cacophony of boos by the fans of his former club. Nearly avenged the jeers when he headed onto a post, and had the ball in the goal – only to be denied by VAR. Reuters
  • Kai Havertz – NA. No chance to influence the game after he was introduced with 15 minutes left. EPA
    Kai Havertz – NA. No chance to influence the game after he was introduced with 15 minutes left. EPA
  • Callum Hudson-Odoi – NA. Barely spotted after he was brought on with Chelsea a goal behind and time ticking away. AFP
    Callum Hudson-Odoi – NA. Barely spotted after he was brought on with Chelsea a goal behind and time ticking away. AFP
  • Olivier Giroud – NA. Given his pedigree and his aerial prowess, it was a surprise his introduction to the fray was left to the 82nd minute (no match photo available). AFP
    Olivier Giroud – NA. Given his pedigree and his aerial prowess, it was a surprise his introduction to the fray was left to the 82nd minute (no match photo available). AFP
  • LEICESTER CITY RATINGS: Kasper Schmeichel – 9. Maintained his side’s lead with a brilliant fingertip save from a header by his former teammate Chilwell. His later save from Mount’s drive was even better. PA
    LEICESTER CITY RATINGS: Kasper Schmeichel – 9. Maintained his side’s lead with a brilliant fingertip save from a header by his former teammate Chilwell. His later save from Mount’s drive was even better. PA
  • Wesley Fofana – 9. His crunching early tackle on Alonso roused the Leicester support. Saw yellow later in the half for a late challenge, but made a brilliant block to thwart Werner straight after. AFP
    Wesley Fofana – 9. His crunching early tackle on Alonso roused the Leicester support. Saw yellow later in the half for a late challenge, but made a brilliant block to thwart Werner straight after. AFP
  • Jonny Evans – 6. Cut a distraught figure as he was forced to limp from the field injured after half an hour, with the Foxes faithful singing his name. Reuters
    Jonny Evans – 6. Cut a distraught figure as he was forced to limp from the field injured after half an hour, with the Foxes faithful singing his name. Reuters
  • Caglar Soyuncu – 7. Headed over when well placed from a Tielemans free kick. Seemed disorientated by Mount’s movement early on, but managed to keep his head. PA
    Caglar Soyuncu – 7. Headed over when well placed from a Tielemans free kick. Seemed disorientated by Mount’s movement early on, but managed to keep his head. PA
  • Timothy Castagne – 8. Beat Alonso for pace and found Vardy with a cross, but was shunted into the back three because of Evans’ injury shortly after. He coped admirably. AP
    Timothy Castagne – 8. Beat Alonso for pace and found Vardy with a cross, but was shunted into the back three because of Evans’ injury shortly after. He coped admirably. AP
  • Youri Tielemans – 9.5. One of the great FA Cup final goals capped an outstanding display. The Belgian’s fine array of passing meant Leicester were a threat even if their possession count was lower. AFP
    Youri Tielemans – 9.5. One of the great FA Cup final goals capped an outstanding display. The Belgian’s fine array of passing meant Leicester were a threat even if their possession count was lower. AFP
  • Wilfred Ndidi – 7. Maybe he was overshadowed in his personal battle with the man he replaced in Leicester’s engine room – Kante – but he still did plenty enough to help the collective effort. PA
    Wilfred Ndidi – 7. Maybe he was overshadowed in his personal battle with the man he replaced in Leicester’s engine room – Kante – but he still did plenty enough to help the collective effort. PA
  • Luke Thomas – 8. What a week for the 19-year-old fill back. A goal at Old Trafford, then an FA Cup- winner’s medal. Earned himself a headache for his troubles. Reuters
    Luke Thomas – 8. What a week for the 19-year-old fill back. A goal at Old Trafford, then an FA Cup- winner’s medal. Earned himself a headache for his troubles. Reuters
  • Ayoze Perez – 6. Got through plenty of running, but most of it was tracking the opposition rather than constructing anything of note in the attacking third. AP
    Ayoze Perez – 6. Got through plenty of running, but most of it was tracking the opposition rather than constructing anything of note in the attacking third. AP
  • Jamie Vardy – 8. The beating heart of his club. Might not have threatened much himself, but vitally meant James had little forward impact. Roused the crowd, and started the party. Getty Images
    Jamie Vardy – 8. The beating heart of his club. Might not have threatened much himself, but vitally meant James had little forward impact. Roused the crowd, and started the party. Getty Images
  • Kelechi Iheanacho – 6. Attempted one probing through ball in the first half, but was mostly starved of possession by Rudiger. Looked emotionally spent when he was replaced by Maddison. AFP
    Kelechi Iheanacho – 6. Attempted one probing through ball in the first half, but was mostly starved of possession by Rudiger. Looked emotionally spent when he was replaced by Maddison. AFP
  • SUBS: Marc Albrighton – 6. On for the injured Evans. Played his side into trouble with a loose pass that put Werner through on goal. PA
    SUBS: Marc Albrighton – 6. On for the injured Evans. Played his side into trouble with a loose pass that put Werner through on goal. PA
  • James Maddison – 7. Perhaps did not control possession in quite the way his manager would have wanted when he put him on, but did not shirk the running. EPA
    James Maddison – 7. Perhaps did not control possession in quite the way his manager would have wanted when he put him on, but did not shirk the running. EPA
  • Wes Morgan – NA. His unexpected late cameo might have ended in a nightmare were it not for the intervention of VAR. As it was, it was another entry in his personal fairytale. PA
    Wes Morgan – NA. His unexpected late cameo might have ended in a nightmare were it not for the intervention of VAR. As it was, it was another entry in his personal fairytale. PA
  • Hamza Choudhury – NA. Given eight minutes at the end when it was all hands to the pump for Leicester. EPA
    Hamza Choudhury – NA. Given eight minutes at the end when it was all hands to the pump for Leicester. EPA

Chelsea v Leicester City player ratings: N’Golo Kante 9, Hakim Ziyech 5; Youri Tielemans 9.5, Wesley Fofana 9


Paul Radley
  • English
  • Arabic

Youri Tielemans scored one of the classic FA Cup final goals to deliver a first FA Cup in the history of Leicester City on Saturday.

The Belgium midfielder's long-range effort flew into the top corner to give the Foxes a 1-0 win over Chelsea at Wembley Stadium.

Leicester had been to the FA Cup final four times before without ever winning the trophy. Chelsea, by contrast, were playing their fourth cup final in the past five years.

History counted for little, though, after Tielemans’ effort, but Leicester did require the assistance of VAR to rule out a late leveller from their former player Ben Chilwell.

There were exceptional performances across the pitch for Leicester, while Chelsea had too many players below their best on the day. Paul Radley has provided his player ratings from the FA Cup final in the photo gallery above.

To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

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It Was Just an Accident

Director: Jafar Panahi

Stars: Vahid Mobasseri, Mariam Afshari, Ebrahim Azizi, Hadis Pakbaten, Majid Panahi, Mohamad Ali Elyasmehr

Rating: 4/5

Our Time Has Come
Alyssa Ayres, Oxford University Press

SPECS
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UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

Last five meetings

2013: South Korea 0-2 Brazil

2002: South Korea 2-3 Brazil

1999: South Korea 1-0 Brazil

1997: South Korea 1-2 Brazil

1995: South Korea 0-1 Brazil

Note: All friendlies

Key developments

All times UTC 4

Euro 2020

Group A: Italy, Switzerland, Wales, Turkey 

Group B: Belgium, Russia, Denmark, Finland

Group C: Netherlands, Ukraine, Austria, 
Georgia/Kosovo/Belarus/North Macedonia

Group D: England, Croatia, Czech Republic, 
Scotland/Israel/Norway/Serbia

Group E: Spain, Poland, Sweden, 
N.Ireland/Bosnia/Slovakia/Ireland

Group F: Germany, France, Portugal, 
Iceland/Romania/Bulgaria/Hungary

EA Sports FC 26

Publisher: EA Sports

Consoles: PC, PlayStation 4/5, Xbox Series X/S

Rating: 3/5

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

Director: Romany Saad
Starring: Mirfat Amin, Boumi Fouad and Tariq Al Ibyari

RESULT

Bournemouth 0 Southampton 3 (Djenepo (37', Redmond 45' 1, 59')

Man of the match Nathan Redmond (Southampton)

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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

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

Employment lawyer Meriel Schindler of Withers Worldwide shares her tips on achieving equal pay
 
Do your homework
Make sure that you are being offered a fair salary. There is lots of industry data available, and you can always talk to people who have come out of the organisation. Where I see people coming a cropper is where they haven’t done their homework.
 
Don’t be afraid to negotiate

It’s quite standard to negotiate if you think an offer is on the low side. The job is unlikely to be withdrawn if you ask for money, and if that did happen I’d question whether you want to work for an employer who is so hypersensitive.
 
Know your worth
Women tend to be a bit more reticent to talk about their achievements. In my experience they need to have more confidence in their own abilities – men will big up what they’ve done to get a pay rise, and to compete women need to turn up the volume.
 
Work together
If you suspect men in your organisation are being paid more, look your boss in the eye and say, “I want you to assure me that I’m paid equivalent to my peers”. If you’re not getting a straight answer, talk to your peer group and consider taking direct action to fix inequality.

MATCH INFO

Uefa Champions League last 16, first leg

Liverpool v Bayern Munich, midnight, Wednesday, BeIN Sports

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