• CHELSEA RATINGS: Kepa Arrizabalaga – 6. A performance that sums up much of his time at Chelsea. A botched clearance almost proved costly, but he produced a great save to deny Fernandinho’s header. Couldn’t do much about Kevin De Bruyne’s free kick. AP
    CHELSEA RATINGS: Kepa Arrizabalaga – 6. A performance that sums up much of his time at Chelsea. A botched clearance almost proved costly, but he produced a great save to deny Fernandinho’s header. Couldn’t do much about Kevin De Bruyne’s free kick. AP
  • Cesar Azpilicueta – 7. Blues captain had his hands full but dealt with City’s left-wing attack well. Typically committed and assured performance from the Spaniard. PA
    Cesar Azpilicueta – 7. Blues captain had his hands full but dealt with City’s left-wing attack well. Typically committed and assured performance from the Spaniard. PA
  • Antonio Rudiger – 8. Chelsea’s best centre-back needed to be his side’s rock in the face of City pressure and the German was exactly that. Solid in the air and marshalled the line. AP
    Antonio Rudiger – 8. Chelsea’s best centre-back needed to be his side’s rock in the face of City pressure and the German was exactly that. Solid in the air and marshalled the line. AP
  • Andreas Christensen – 8. Since reclaiming his place in the side, Christensen has shown his manager why he should be Rudiger’s first-choice partner. This was another fine display from the Dane, who could have got himself on the scoresheet. EPA
    Andreas Christensen – 8. Since reclaiming his place in the side, Christensen has shown his manager why he should be Rudiger’s first-choice partner. This was another fine display from the Dane, who could have got himself on the scoresheet. EPA
  • Marcos Alonso – 6. Has always looked susceptible when playing in a back four and was given arguably the toughest assignment of the night trying to contain the in-form Riyad Mahrez. First-half booking hardly helped matters but the Spaniard stuck to his task. AFP
    Marcos Alonso – 6. Has always looked susceptible when playing in a back four and was given arguably the toughest assignment of the night trying to contain the in-form Riyad Mahrez. First-half booking hardly helped matters but the Spaniard stuck to his task. AFP
  • N’Golo Kante – 7. Utilised in his favoured defensive midfield role, Kante provided structure to his team and support for the defence. However, the Frenchman’s passing – which has proven to be a vastly underrated component of his game – was lacking at times as City dominated possession. Reuters
    N’Golo Kante – 7. Utilised in his favoured defensive midfield role, Kante provided structure to his team and support for the defence. However, the Frenchman’s passing – which has proven to be a vastly underrated component of his game – was lacking at times as City dominated possession. Reuters
  • Ross Barkley – 6. Recalled to the starting XI, Barkley could not quite get a foothold in a game in which City controlled the ball for two-thirds. The Englishman did plenty of running and twice got in behind the City line but struggled to impose himself. AFP
    Ross Barkley – 6. Recalled to the starting XI, Barkley could not quite get a foothold in a game in which City controlled the ball for two-thirds. The Englishman did plenty of running and twice got in behind the City line but struggled to impose himself. AFP
  • Mason Mount – 6. After a man of the match performance against Aston Villa, Chelsea’s lively midfielder was more subdued. Required to do more defensive work than normal, Mount still had a one-on-one chance he sent wide. AFP
    Mason Mount – 6. After a man of the match performance against Aston Villa, Chelsea’s lively midfielder was more subdued. Required to do more defensive work than normal, Mount still had a one-on-one chance he sent wide. AFP
  • Willian – 7. Busy all match, providing an outlet all across Chelsea’s attacking line. Did his defensive duties well as expected and was responsible for winning and converting the match-winning penalty. He'll be missed next season. Reuters
    Willian – 7. Busy all match, providing an outlet all across Chelsea’s attacking line. Did his defensive duties well as expected and was responsible for winning and converting the match-winning penalty. He'll be missed next season. Reuters
  • Christian Pulisic – 8. His goalscoring appearance off the bench against Villa earned the American a starting place and he didn’t let it go to waste. Pulisic capitalised on a City error to score his side’s opening goal in style and could have had a second. Man of the match. Reuters
    Christian Pulisic – 8. His goalscoring appearance off the bench against Villa earned the American a starting place and he didn’t let it go to waste. Pulisic capitalised on a City error to score his side’s opening goal in style and could have had a second. Man of the match. Reuters
  • Olivier Giroud – 6. In a game where his team rarely had the ball, the French target man had few opportunities. Held the ball up well when it did come his way. AP
    Olivier Giroud – 6. In a game where his team rarely had the ball, the French target man had few opportunities. Held the ball up well when it did come his way. AP
  • SUBS: Tammy Abraham (62’) – 7. Provided more pace and athleticism when he replaced Giroud for the final half hour. Involved in the lead-up to the penalty. EPA
    SUBS: Tammy Abraham (62’) – 7. Provided more pace and athleticism when he replaced Giroud for the final half hour. Involved in the lead-up to the penalty. EPA
  • Mateo Kovacic (73’) – 6. Brought on to help bring some control to Chelsea’s midfield. Did his job well in the face of mounting City pressure. Getty
    Mateo Kovacic (73’) – 6. Brought on to help bring some control to Chelsea’s midfield. Did his job well in the face of mounting City pressure. Getty
  • Pedro (90+1) – 5. Had little time to impact the game as he came on late to disrupt City’s rhythm. PA
    Pedro (90+1) – 5. Had little time to impact the game as he came on late to disrupt City’s rhythm. PA
  • Billy Gilmour (90+1) – 5. Introduced at the same time as Pedro, so had no time to effect the game. Getty
    Billy Gilmour (90+1) – 5. Introduced at the same time as Pedro, so had no time to effect the game. Getty
  • MANCHESTER CITY RATINGS: Ederson – 7. Could do nothing about either goal but produced good saves to twice deny Abraham and Christensen. AP
    MANCHESTER CITY RATINGS: Ederson – 7. Could do nothing about either goal but produced good saves to twice deny Abraham and Christensen. AP
  • Kyle Walker – 7. Untroubled all game and pulled off a goalline clearance to deny Pulisic a second. Offered an attacking outlet down the right. AFP
    Kyle Walker – 7. Untroubled all game and pulled off a goalline clearance to deny Pulisic a second. Offered an attacking outlet down the right. AFP
  • Aymeric Laporte – 7. Another solid display from City’s best centre-back in another reminder of just how badly they’ve missed him this season. AFP
    Aymeric Laporte – 7. Another solid display from City’s best centre-back in another reminder of just how badly they’ve missed him this season. AFP
  • Fernandinho – 4. Actually played quite well and could have scored the opener were it not for Kepa’s acrobatic save. But his red card for a handball on the line turned the match. AP
    Fernandinho – 4. Actually played quite well and could have scored the opener were it not for Kepa’s acrobatic save. But his red card for a handball on the line turned the match. AP
  • Benjamin Mendy – 4. After the opening exchanges it looked like Mendy could be the standout player on the pitch. Instead, the French full-back’s performance nosedived and he was chiefly responsible for Pulisic’s goal. AFP
    Benjamin Mendy – 4. After the opening exchanges it looked like Mendy could be the standout player on the pitch. Instead, the French full-back’s performance nosedived and he was chiefly responsible for Pulisic’s goal. AFP
  • Ilkay Gundogan – 5. Won the ball back more than any other City player but was also involved in the mess that led to Pulisic’s opener. AP
    Ilkay Gundogan – 5. Won the ball back more than any other City player but was also involved in the mess that led to Pulisic’s opener. AP
  • Rodri – 6. Central to City controlling the midfield in the first half but was subbed off early in the second half as Pep Guardiola went more attacking. Reuters
    Rodri – 6. Central to City controlling the midfield in the first half but was subbed off early in the second half as Pep Guardiola went more attacking. Reuters
  • Kevin De Bruyne – 8. City’s best player was once again their standout player on the day. Scored a wonderful free-kick. Getty
    Kevin De Bruyne – 8. City’s best player was once again their standout player on the day. Scored a wonderful free-kick. Getty
  • Riyad Mahrez – 7. Looked like he could have terrorised Chelsea all night, and in particular Alonso. Won the free-kick for De Bruyne to convert and played in Raheem Sterling, only for the Englishman to hit the post. However, couldn’t find his goalscoring boots. AP
    Riyad Mahrez – 7. Looked like he could have terrorised Chelsea all night, and in particular Alonso. Won the free-kick for De Bruyne to convert and played in Raheem Sterling, only for the Englishman to hit the post. However, couldn’t find his goalscoring boots. AP
  • Raheem Sterling – 6. Had two great chances to give City the lead during the spell in which the visitors dominated but couldn’t convert either. AP
    Raheem Sterling – 6. Had two great chances to give City the lead during the spell in which the visitors dominated but couldn’t convert either. AP
  • Bernardo Silva – 5. Deployed in an unfamiliar central attacking role, the Portuguese midfielder showed glimpses of his class but made way in the 55th minute. AFP
    Bernardo Silva – 5. Deployed in an unfamiliar central attacking role, the Portuguese midfielder showed glimpses of his class but made way in the 55th minute. AFP
  • SUBS: David Silva (55’) – 7. The Spanish midfielder was part of the double change as City went in search of the win and brought his usual class to proceedings. AFP
    SUBS: David Silva (55’) – 7. The Spanish midfielder was part of the double change as City went in search of the win and brought his usual class to proceedings. AFP
  • Gabriel Jesus (55’) – 5.. As City’s only fit senior striker, Guardiola looks to be protecting the Brazilian for more important fixtures, namely the FA Cup and Champions League. After coming on, Jesus struggled to get a sight on goal. AFP
    Gabriel Jesus (55’) – 5.. As City’s only fit senior striker, Guardiola looks to be protecting the Brazilian for more important fixtures, namely the FA Cup and Champions League. After coming on, Jesus struggled to get a sight on goal. AFP
  • Oleksandr Zinchenko (59’) – 6. Proved an upgrade for Mendy on the night, offering City width and an extra attacking outlet on the left. Getty
    Oleksandr Zinchenko (59’) – 6. Proved an upgrade for Mendy on the night, offering City width and an extra attacking outlet on the left. Getty
  • Nicolas Otamendi (74’) – 6. Was introduced just before Chelsea scored the match-winning penalty. The Argentine did nothing wrong in the time he was on the pitch. Getty
    Nicolas Otamendi (74’) – 6. Was introduced just before Chelsea scored the match-winning penalty. The Argentine did nothing wrong in the time he was on the pitch. Getty

Christian Pulisic 8 out of 10, Tammy Abraham 7, Fernandinho 4: Chelsea v Manchester City player ratings


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Chelsea took a giant step towards securing a place in next season's Champions League with a battling 2-1 victory over Manchester City, a result which handed the title to Liverpool.

Only a win for City at Stamford Bridge would have allowed them to hold on to the Premier League trophy for a little longer and their two-year reign is now officially over.

Kevin de Bruyne's stunning free-kick levelled after Christian Pulisic's goal for Chelsea but Liverpool's first title for 30 years was confirmed when Fernandinho was sent off for handball on the line and Willian converted the resulting penalty.

To see the player ratings from Stamford Bridge, click on the arrows in the gallery above or swipe on your mobile device.

THE BIO

Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.

Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.

Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.

Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.

 

 

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.

India cancels school-leaving examinations
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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Dubai World Cup Carnival card

6.30pm: UAE 1000 Guineas Trial Conditions (TB) US$100,000 (Dirt) 1,400m

7.05pm: Handicap (TB) $135,000 (Turf) 1,000m

7.40pm: Handicap (TB) $175,000 (D) 1,900m

8.15pm: Meydan Challenge Listed Handicap (TB) $175,000 (T) 1,400m

8.50pm: Dubai Stakes Group 3 (TB) $200,000 (D) 1,200m

9.25pm: Dubai Racing Club Classic Listed Handicap (TB) $175,000 (T) 2,410m

The National selections

6.30pm: Final Song

7.05pm: Pocket Dynamo

7.40pm: Dubai Icon

8.15pm: Dubai Legacy

8.50pm: Drafted

9.25pm: Lucius Tiberius