Chelsea manager Jose Mourinho taunted Liverpool about their ineffective tactics after his side handed Manchester City the initiative in the Premier League title race with victory at Anfield.
Chelsea’s 2-0 success on Sunday effectively means that City can claim the title by winning their three remaining games.
Manuel Pellegrini’s team trail Liverpool, the leaders, by three points, but they have a match in hand – at home to struggling Aston Villa – and an eight-goal advantage in terms of goal difference.
Liverpool had been on a run of 11 straight wins prior to facing Chelsea, but the visitors’ spoiling tactics successfully prevented the hosts from building momentum, quietening the Anfield crowd.
Liverpool manager Brendan Rodgers, who previously worked beneath Mourinho at Chelsea, expressed frustration at his old mentor’s tactics, describing them as “defensive” and “not difficult to coach”.
The home side laboured in front of goal, however, with Chelsea’s stand-in goalkeeper Mark Schwarzer only called upon to make two saves of note, and Mourinho boasted that his side had kept Liverpool at bay with ease.
“Defensive display? I am a bit confused what the media thinks about defensive displays,” he told reporters.
“When a team defends well, you call it a defensive display. When a team defends badly and concedes two or three goals, you don’t consider it a defensive display.
“When Liverpool start putting long balls in the area for Mark and (Gary) Cahill and (Branislav) Ivanovic, they were like in fish in water, (because it was) so easy for them.
“The team played brilliantly. Every player was magnificent. No mistakes. I think it was a fantastic performance by my players.”
Although Chelsea are now only two points from the summit with two games to play, Mourinho declared that they have “no chance” of pipping Liverpool and City to the title.
In any case, his immediate focus will now be on Wednesday’s Champions League semi-final second leg at home to Atletico Madrid, with the tie in the balance after a 0-0 draw in the first leg.
Chelsea will be without injured goalkeeper Petr Cech, but Mourinho says that captain and centre-back John Terry has a chance of playing despite hobbling out of the first leg with a foot injury.
Eden Hazard could also feature after returning to training following a calf complaint.
Striker Samuel Eto’o is a doubt with a knee problem, however, while midfielders John Mikel Obi and Frank Lampard -- both of whom completed the full 90 minutes at Anfield -- are suspended.
A slip by Steven Gerrard gave Demba Ba an opportunity to run clear and put Chelsea ahead in first-half stoppage time on Sunday, with Chelsea substitute Willian adding a second goal in injury time at the end of the second period.
Rodgers aimed another subtle dig at Mourinho by claiming that Sunday’s game was ideal preparation for Liverpool’s next fixture, which is against Tony Pulis’s well-drilled Crystal Palace.
Liverpool could have fallen below both Chelsea and City by the time they take to the field at Selhurst Park on May 5, but Rodgers has urged his players to finish the season with a flourish.
“Like I did say afterwards, I’m so proud of them,” said the Northern Irishman, whose side’s final game is at home to Newcastle United.
“The position that we find ourselves in, the money that’s been spent at the top end of the table, for us to still be two points clear of Chelsea...
“If we finish off the season now, win these two games, we’ll finish above them and maybe Manchester City. There’s still a way to go. Obviously Manchester City now will feel they can go on and win their games.
“We’ll just recover now, we’ll focus on the next game, and continue with that positive mentality that we’ve had throughout the season. That’s the reason why we are where we are.”
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A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
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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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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