• CHELSEA PLAYER RATINGS: Edouard Mendy – 5. Couldn’t do much about any of the goals and pulled off a couple of decent saves … but conceded five. Reuters
    CHELSEA PLAYER RATINGS: Edouard Mendy – 5. Couldn’t do much about any of the goals and pulled off a couple of decent saves … but conceded five. Reuters
  • Thiago Silva – 2. What is it about Thiago Silva and West Brom? Since his calamitous mistake against the Baggies on debut, the Brazilian has been imperious for Chelsea. Returning after missing two months with injury, Silva looked rusty and was sent off for a second bookable offence inside the first half hour. AFP
    Thiago Silva – 2. What is it about Thiago Silva and West Brom? Since his calamitous mistake against the Baggies on debut, the Brazilian has been imperious for Chelsea. Returning after missing two months with injury, Silva looked rusty and was sent off for a second bookable offence inside the first half hour. AFP
  • Kurt Zouma – 5. Solid for most of the first half but misjudged the bounce on Johnstone’s long ball and his hesitation allowed Pereira to pounce. Had a decent effort from a corner but his volleyed shot went over, then missed a sitter from another corner. Far from composed. Getty Images
    Kurt Zouma – 5. Solid for most of the first half but misjudged the bounce on Johnstone’s long ball and his hesitation allowed Pereira to pounce. Had a decent effort from a corner but his volleyed shot went over, then missed a sitter from another corner. Far from composed. Getty Images
  • Cesar Azpilicueta – 5. In a match consumed by chaos, the Chelsea captain tried to keep his concentration and composure. That wasn’t enough, though as the Blues conceded five. AFP
    Cesar Azpilicueta – 5. In a match consumed by chaos, the Chelsea captain tried to keep his concentration and composure. That wasn’t enough, though as the Blues conceded five. AFP
  • Reece James – 6. Unable to dominate the right flank as he has done so often. Got forward when he could but was forced to defend more than usual. AFP
    Reece James – 6. Unable to dominate the right flank as he has done so often. Got forward when he could but was forced to defend more than usual. AFP
  • Marcos Alonso – 4. His defensive vulnerabilities were again brutally exposed after Chelsea went down to 10 men. Should have been stronger against Phillips for West Brom’s second and his lack of pace gave Furlong all the time in the world to cross for Robinson’s goal. Reuters
    Marcos Alonso – 4. His defensive vulnerabilities were again brutally exposed after Chelsea went down to 10 men. Should have been stronger against Phillips for West Brom’s second and his lack of pace gave Furlong all the time in the world to cross for Robinson’s goal. Reuters
  • Jorginho – 5. In games when he is unable to help Chelsea dominate possession, the Italian can become anonymous. This was a case in point. AP
    Jorginho – 5. In games when he is unable to help Chelsea dominate possession, the Italian can become anonymous. This was a case in point. AP
  • Mateo Kovacic – 8. Looked typically comfortable when Chelsea were cruising, but when the hosts started chasing the game, the Croatian went into overdrive. Kovacic was by far his team’s best player, full of running, incisive passing, and energy. Reuters
    Mateo Kovacic – 8. Looked typically comfortable when Chelsea were cruising, but when the hosts started chasing the game, the Croatian went into overdrive. Kovacic was by far his team’s best player, full of running, incisive passing, and energy. Reuters
  • Hakim Ziyech – 5. Overplayed a pass to Pulisic but wasn’t afforded much more time to grow into the game, the Moroccan making way in a tactical switch following Silva’s dismissal. EPA
    Hakim Ziyech – 5. Overplayed a pass to Pulisic but wasn’t afforded much more time to grow into the game, the Moroccan making way in a tactical switch following Silva’s dismissal. EPA
  • Christian Pulisic – 7. His sharp turn drew the foul for Alonso’s free-kick, which the American reacted fastest to for Chelsea’s opener. Replaced at half time for Mount. AFP
    Christian Pulisic – 7. His sharp turn drew the foul for Alonso’s free-kick, which the American reacted fastest to for Chelsea’s opener. Replaced at half time for Mount. AFP
  • Timo Werner – 6. Quick feet to set up Mount for Chelsea’s second. Some might argue it showed a lack of confidence, but it was good quick thinking by the German. Looked dangerous on the few occasions he broke the West Brom line but overall, had a limited impact. Reuters
    Timo Werner – 6. Quick feet to set up Mount for Chelsea’s second. Some might argue it showed a lack of confidence, but it was good quick thinking by the German. Looked dangerous on the few occasions he broke the West Brom line but overall, had a limited impact. Reuters
  • SUBS: Andreas Christensen (33’) – 4. Came on with the scores level but was pulled apart by a vibrant and pacey West Brom attack. AP
    SUBS: Andreas Christensen (33’) – 4. Came on with the scores level but was pulled apart by a vibrant and pacey West Brom attack. AP
  • Mason Mount (45’) – 7. Had a decent chance to score Chelsea’s second but was soon on the scoresheet when he tapped home from Werner’s assist. Tried to force the issue in attack but couldn’t drag his team back into the match. AFP
    Mason Mount (45’) – 7. Had a decent chance to score Chelsea’s second but was soon on the scoresheet when he tapped home from Werner’s assist. Tried to force the issue in attack but couldn’t drag his team back into the match. AFP
  • Kai Havertz (72’) – N/A. Brought on to fight a losing battle. Getty Images
    Kai Havertz (72’) – N/A. Brought on to fight a losing battle. Getty Images
  • WEST BROM PLAYER RATINGS: Sam Johnstone – 7. Produced a fine fingertip save on Alonso’s free-kick but could do little about Pulisic’s follow up finish. Got himself an assist with his thumping up field pass for Pereira. Pulled off some good saves and was quick off his line, even if there were some nervy moments. PA
    WEST BROM PLAYER RATINGS: Sam Johnstone – 7. Produced a fine fingertip save on Alonso’s free-kick but could do little about Pulisic’s follow up finish. Got himself an assist with his thumping up field pass for Pereira. Pulled off some good saves and was quick off his line, even if there were some nervy moments. PA
  • Darnell Furlong – 8. Defended brilliantly for the opening 20 or so minutes and as West Brom became more expansive, offered his team an outlet on the right. His fine performance was rewarded with an assist when his cross led to Robinson’s goal. PA
    Darnell Furlong – 8. Defended brilliantly for the opening 20 or so minutes and as West Brom became more expansive, offered his team an outlet on the right. His fine performance was rewarded with an assist when his cross led to Robinson’s goal. PA
  • Dara O’Shea – 6. Played his part in a composed start by West Brom, only for an ankle injury to see him forced off in the 24th minute. AP
    Dara O’Shea – 6. Played his part in a composed start by West Brom, only for an ankle injury to see him forced off in the 24th minute. AP
  • Kyle Bartley – 7. Kept the Chelsea attack quiet until the opening goal and for much of the rest of the game as West Brom took charge (no match photo available). Reuters
    Kyle Bartley – 7. Kept the Chelsea attack quiet until the opening goal and for much of the rest of the game as West Brom took charge (no match photo available). Reuters
  • Semi Ajayi – 8. Sharp last-man defending to block an Alonso effort on to the post early in the second half. Good performance in a compact West Brom defence. AFP
    Semi Ajayi – 8. Sharp last-man defending to block an Alonso effort on to the post early in the second half. Good performance in a compact West Brom defence. AFP
  • Conor Townsend – 7. Got caught out in defence on a few occasions but provided an option on the left wing and helped West Brom push Chelsea back. AFP
    Conor Townsend – 7. Got caught out in defence on a few occasions but provided an option on the left wing and helped West Brom push Chelsea back. AFP
  • Matt Phillips – 7. Inches away from a goal of the season contender when his curling effort smacked the crossbar just before halftime. Contributed to giving Alonso a horrid afternoon. EPA
    Matt Phillips – 7. Inches away from a goal of the season contender when his curling effort smacked the crossbar just before halftime. Contributed to giving Alonso a horrid afternoon. EPA
  • Okay Yokuslu – 7. A solid display in midfield and it was Silva’s challenge on the Turk that reduced Chelsea to 10 men and helped turn the tide. AFP
    Okay Yokuslu – 7. A solid display in midfield and it was Silva’s challenge on the Turk that reduced Chelsea to 10 men and helped turn the tide. AFP
  • Ainsley Maitland-Niles – 7. No match for Kovacic in central midfield but the on-loan Arsenal player was good in possession and played his part in this sensational victory. Reuters
    Ainsley Maitland-Niles – 7. No match for Kovacic in central midfield but the on-loan Arsenal player was good in possession and played his part in this sensational victory. Reuters
  • Matheus Pereira – 10. Superb run and lofted finish for the equaliser after latching on to Johnstone’s route one ball and then showed excellent calmness and speed of thought to score West Brom’s second goal. Man of the match. EPA
    Matheus Pereira – 10. Superb run and lofted finish for the equaliser after latching on to Johnstone’s route one ball and then showed excellent calmness and speed of thought to score West Brom’s second goal. Man of the match. EPA
  • Mbaye Diagne – 8. Grabbed West Brom’s fourth with a good side-footed finish and led the line well. EPA
    Mbaye Diagne – 8. Grabbed West Brom’s fourth with a good side-footed finish and led the line well. EPA
  • SUBS: Branislav Ivanovic (24’) – N/A. Back at the club where he earned hero status, the Serbian’s appearance lasted just 13 minutes after he pulled up with a hamstring injury. Reuters
    SUBS: Branislav Ivanovic (24’) – N/A. Back at the club where he earned hero status, the Serbian’s appearance lasted just 13 minutes after he pulled up with a hamstring injury. Reuters
  • Callum Robinson (37’) – 9. As much as Silva must hate this fixture, Robinson must wish he could play Chelsea every week. The striker scored West Brom’s third with a thunderous volley and then scored the fifth. His only other Premier League goals this season have also come against the Blues. AFP
    Callum Robinson (37’) – 9. As much as Silva must hate this fixture, Robinson must wish he could play Chelsea every week. The striker scored West Brom’s third with a thunderous volley and then scored the fifth. His only other Premier League goals this season have also come against the Blues. AFP
  • Jake Livermore (89’) – N/A. Sent on to help kill the game (no match photo available). AFP
    Jake Livermore (89’) – N/A. Sent on to help kill the game (no match photo available). AFP

Football

Chelsea v West Bromwich Albion player ratings: Thiago Silva 2, Marcos Alonso 4; Matheus Pereira a perfect 10

A 5-2 defeat at Stamford Bridge marks Thomas Tuchel's first loss as Chelsea manager

Jon Turner

April 04, 2021

  • English
  • Arabic

Relegation-threatened West Bromwich Albion gave their Premier League survival hopes a huge boost with a stunning 5-2 victory over 10-man Chelsea at Stamford Bridge on Saturday.

Chelsea, fourth in the table, took the lead just before the half-hour mark when Marcos Alonso's free kick came off the post and Christian Pulisic scored from the rebound, the American winger's first goal under manager Thomas Tuchel.

Two minutes later Chelsea defender Thiago Silva was sent off after receiving a second yellow card for a reckless challenge.

West Brom used their numerical advantage to good effect as Matheus Pereira scored two goals in quick succession in first-half stoppage time to put the visitors ahead at the interval.

They added two goals on the counter-attack five minutes apart in the second half, with Callum Robinson volleying home a Darnell Furlong cross before Pereira turned provider for Mbaye Diagne.

Chelsea pulled one back to make it 4-2 when Timo Werner set up substitute Mason Mount for a simple tap-in but West Brom scored their fifth in stoppage time when Robinson found space and chipped onrushing keeper Edouard Mendy.

West Brom remained second-bottom of the table, seven points from the safety zone.

Reflecting on the performances at Stamford Bridge, Jon Turner has provided his player ratings in the photo gallery above. To move on to the next photo, click on the arrows, or if using a mobile device simply swipe.

While you're here
if you go

The flights

Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.

The hotel

Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.

The tour

Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg

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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MATCH INFO

Liverpool 2 (Van Dijk 18', 24')

Brighton 1 (Dunk 79')

Red card: Alisson (Liverpool)

RESULT

RS Leipzig 3 

Marcel Sabitzer 10', 21'

Emil Forsberg 87'

Tottenham 0

 

Martin Sabbagh profile

Job: CEO JCDecaux Middle East

In the role: Since January 2015

Lives: In the UAE

Background: M&A, investment banking

Studied: Corporate finance

THREE
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England v South Africa schedule:

  • First Test: At Lord's, England won by 219 runs
  • Second Test: July 14-18, Trent Bridge, Nottingham, 2pm
  • Third Test: The Oval, London, July 27-31, 2pm
  • Fourth Test: Old Trafford, Manchester, August 4-8
Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

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