• Chelsea have sacked their manager Frank Lampard after a string of poor results. Reuters
    Chelsea have sacked their manager Frank Lampard after a string of poor results. Reuters
  • Chelsea sacked manager Frank Lampard after a run of five defeats in eight league games. AFP
    Chelsea sacked manager Frank Lampard after a run of five defeats in eight league games. AFP
  • Former Paris Saint-Germain boss Thomas Tuchel is the favourite to replace Frank Lampard. AP
    Former Paris Saint-Germain boss Thomas Tuchel is the favourite to replace Frank Lampard. AP
  • Frank Lampard becomes the 12th Chelsea manager to be fired since Russian billionaire Roman Abramovich bought the club in 2003. AFP
    Frank Lampard becomes the 12th Chelsea manager to be fired since Russian billionaire Roman Abramovich bought the club in 2003. AFP
  • Frank Lampard with Chelsea's Thiago Silva before the match against Leicester City. Reuters
    Frank Lampard with Chelsea's Thiago Silva before the match against Leicester City. Reuters
  • Frank Lampard watches Chelsea players during warm up at the King Power Stadium in Leicester. AP
    Frank Lampard watches Chelsea players during warm up at the King Power Stadium in Leicester. AP
  • Frank Lampard failed to get the best out of Chelsea despite spending £300 million ($409m) on new recruits. Getty
    Frank Lampard failed to get the best out of Chelsea despite spending £300 million ($409m) on new recruits. Getty
  • Frank Lampard at Craven Cottage in London. AFP
    Frank Lampard at Craven Cottage in London. AFP
  • Frank Lampard with Mason Mount during the he FA Cup fourth round match against Luton Town. Getty
    Frank Lampard with Mason Mount during the he FA Cup fourth round match against Luton Town. Getty
  • Frank Lampard at Stamford Bridge on Sunday. Getty
    Frank Lampard at Stamford Bridge on Sunday. Getty
  • Chelsea have parted ways with Frank Lampard. Reuters
    Chelsea have parted ways with Frank Lampard. Reuters

Frank Lampard sacked with Thomas Tuchel favourite to be new Chelsea manager


Steve Luckings
  • English
  • Arabic

Chelsea have sacked manager Frank Lampard following a poor run of form that has seen the London club disappear from the Premier League title race.

The London club spent nearly £300 million ($409m) on new players ahead of this season, but have failed to mount a serious title challenge after finishing fourth in Lampard's debut season in charge.

Owner Roman Abramovich took the unusual step of releasing a personal statement along with a club one, saying it was a "difficult decision" to release Lampard, whom he appointed in July 2019, but that he believed it was the best course if the West London club were to arrest their alarming slump.

"This was a very difficult decision for the club, not least because I have an excellent personal relationship with Frank and I have the utmost respect for him," added Abramovich.

"He is a man of great integrity and has the highest of work ethics. However, under current circumstances we believe it is best to change managers.

"On behalf of everyone at the club, the board and personally, I would like to thank Frank for his work as head coach and wish him every success in the future. He is an important icon of this great club and his status here remains undiminished. He will always be warmly welcomed back at Stamford Bridge."

Lampard, who enjoyed a 13-year playing career at Chelsea, winning the Premier League three times as well as the Champions League and Europa League, led Chelsea to a top-four finish and the FA Cup final in his debut 2019/20 campaign in charge, but has failed to get the best out of a squad supplemented with expensive signings such as Timo Werner and Hakim Ziyech this time around.

Despite Sunday's FA Cup win over Championship side Luton Town, Lampard's position has been the subject of intense speculation due to poor league form that has seen them lose five of their last eight league games.

The Blues are currently ninth in the table - having been top at one stage - 11 points off leaders Manchester City and five behind fourth-placed Liverpool.

________________________

Chelsea 3, Luton Town 1

  • Chelsea's Tammy Abraham, centre, celebrates scoring his side's third goal during their FA Cup fourth round victory over Luton Town at Stamford Bridge. PA
    Chelsea's Tammy Abraham, centre, celebrates scoring his side's third goal during their FA Cup fourth round victory over Luton Town at Stamford Bridge. PA
  • Chelsea's Tammy Abraham after completing his hat-trick at Stamford Bridge. PA
    Chelsea's Tammy Abraham after completing his hat-trick at Stamford Bridge. PA
  • Tammy Abraham completes his hat-trick. Getty
    Tammy Abraham completes his hat-trick. Getty
  • Luton's Jordan Clark, right, celebrates after scoring against Chelsea. EPA
    Luton's Jordan Clark, right, celebrates after scoring against Chelsea. EPA
  • Chelsea's midfielder Christian Pulisic reacts after picking up a knock. AFP
    Chelsea's midfielder Christian Pulisic reacts after picking up a knock. AFP
  • Luton Town's Tom Lockyer looks on as Chelsea goalkeeper Kepa Arrizabalaga makes a save. Reuters
    Luton Town's Tom Lockyer looks on as Chelsea goalkeeper Kepa Arrizabalaga makes a save. Reuters
  • Luton defender Rhys Norrington-Davies tackles Chelsea's Emerson Palmieri. AFP
    Luton defender Rhys Norrington-Davies tackles Chelsea's Emerson Palmieri. AFP
  • Hakim Ziyech of Chelsea. EPA
    Hakim Ziyech of Chelsea. EPA
  • Kal Naismith of Luton Town under pressure from Emerson of Chelsea. Getty
    Kal Naismith of Luton Town under pressure from Emerson of Chelsea. Getty
  • Chelsea keeper Kepa saves from Harry Cornick of Luton. Getty
    Chelsea keeper Kepa saves from Harry Cornick of Luton. Getty

________________________

"This has been a very difficult decision, and not one that the owner and the board have taken lightly," Chelsea said in a separate statement.

"We are grateful to Frank for what he has achieved in his time as head coach of the club. However, recent results and performances have not met the club’s expectations, leaving the club mid-table without any clear path to sustained improvement.

"There can never be a good time to part ways with a club legend such as Frank, but after lengthy deliberation and consideration it was decided a change is needed now to give the club time to improve performances and results this season."

Thomas Tuchel has emerged as favourite to replace Lampard, with reports suggesting the 47-year-old German's representatives are already in advanced talks with Abramovich.

Tuchel has previously managed Borussia Dortmund and Paris Saint-Germain, guiding the French club to a first Champions League final last August before being sacked on Christmas Eve.

________________________

The contenders

  • Former Paris St Germain coach Thomas Tuchel is reported to be top of Chelsea's wanted list following Frank Lampard's dismissal on Monday. Tuchel was sacked by PSG in December after two-and-a-half seasons in charge, winning the league twice and reaching the 2020 Champions League final, which they lost to Bayern Munich. Before that the 47-year-old managed Borussia Dortmund for two seasons, winning the Germany Cup in 2017. Getty
    Former Paris St Germain coach Thomas Tuchel is reported to be top of Chelsea's wanted list following Frank Lampard's dismissal on Monday. Tuchel was sacked by PSG in December after two-and-a-half seasons in charge, winning the league twice and reaching the 2020 Champions League final, which they lost to Bayern Munich. Before that the 47-year-old managed Borussia Dortmund for two seasons, winning the Germany Cup in 2017. Getty
  • Max Allegri is one of the favourites for the Stamford Bridge job, while also interesting Roma in Italy. Without a club since he left Juventus in the summer of 2019, where he won five consecutive Serie A titles and twice reached the final of the Champions League. AFP
    Max Allegri is one of the favourites for the Stamford Bridge job, while also interesting Roma in Italy. Without a club since he left Juventus in the summer of 2019, where he won five consecutive Serie A titles and twice reached the final of the Champions League. AFP
  • German Ralf Rangnick is reported to be on the Chelsea shortlist. The former RB Leipzig boss was even approached for an interim role with the Blues, according to The Athletic. One of the most highly influential coaches in the game, a spell at Chelsea would be intriguing. AFP
    German Ralf Rangnick is reported to be on the Chelsea shortlist. The former RB Leipzig boss was even approached for an interim role with the Blues, according to The Athletic. One of the most highly influential coaches in the game, a spell at Chelsea would be intriguing. AFP
  • Carlo Ancelotti, the current Everton manager, is never short of interest for his services. He has won 20 trophies during his career and is one of only three managers to win the European Cup or Uefa Champions League three times, doing so twice with AC Milan and once with Real Madrid. Hs also had spells at Paris Saint-Germain and of course Chelsea, leading them to their first Premier League and FA Cup double in 2010. Everton will not want him to leave. Getty
    Carlo Ancelotti, the current Everton manager, is never short of interest for his services. He has won 20 trophies during his career and is one of only three managers to win the European Cup or Uefa Champions League three times, doing so twice with AC Milan and once with Real Madrid. Hs also had spells at Paris Saint-Germain and of course Chelsea, leading them to their first Premier League and FA Cup double in 2010. Everton will not want him to leave. Getty
  • Rafael Benitez is back on the market after recently leaving Chinese Super League club Dalian Professional. Managed Chelsea on an interim basis from November 2012 to May 2013, winning the Europa League, so knows his way around Stamford Bridge. Also managed Liverpool and Newcastle in the Premier League, and Valencia, Inter Milan, Napoli and Real Madrid are among his other high-profile roles. AP
    Rafael Benitez is back on the market after recently leaving Chinese Super League club Dalian Professional. Managed Chelsea on an interim basis from November 2012 to May 2013, winning the Europa League, so knows his way around Stamford Bridge. Also managed Liverpool and Newcastle in the Premier League, and Valencia, Inter Milan, Napoli and Real Madrid are among his other high-profile roles. AP
  • Chelsea legend Didier Drogba would certainly excite the fans, but remains a real outsider for the post after the failed experiment with his former teammate Lampard. Drogba scored 164 goals in 381 appearances in his two spells at Chelsea, the club's fourth all-time highest scorer. Won four Premier League titles, four FA Cups, three League Cups with the Blues - and scored the winning penalty when they won the Champions League final against Bayern in 2012. Getty
    Chelsea legend Didier Drogba would certainly excite the fans, but remains a real outsider for the post after the failed experiment with his former teammate Lampard. Drogba scored 164 goals in 381 appearances in his two spells at Chelsea, the club's fourth all-time highest scorer. Won four Premier League titles, four FA Cups, three League Cups with the Blues - and scored the winning penalty when they won the Champions League final against Bayern in 2012. Getty
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

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

How%20to%20avoid%20getting%20scammed
%3Cul%3E%0A%3Cli%3ENever%20click%20on%20links%20provided%20via%20app%20or%20SMS%2C%20even%20if%20they%20seem%20to%20come%20from%20authorised%20senders%20at%20first%20glance%3C%2Fli%3E%0A%3Cli%3EAlways%20double-check%20the%20authenticity%20of%20websites%3C%2Fli%3E%0A%3Cli%3EEnable%20Two-Factor%20Authentication%20(2FA)%20for%20all%20your%20working%20and%20personal%20services%3C%2Fli%3E%0A%3Cli%3EOnly%20use%20official%20links%20published%20by%20the%20respective%20entity%3C%2Fli%3E%0A%3Cli%3EDouble-check%20the%20web%20addresses%20to%20reduce%20exposure%20to%20fake%20sites%20created%20with%20domain%20names%20containing%20spelling%20errors%3C%2Fli%3E%0A%3C%2Ful%3E%0A
Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

Best Academy: Ajax and Benfica

Best Agent: Jorge Mendes

Best Club : Liverpool   

 Best Coach: Jurgen Klopp (Liverpool)  

 Best Goalkeeper: Alisson Becker

 Best Men’s Player: Cristiano Ronaldo

 Best Partnership of the Year Award by SportBusiness: Manchester City and SAP

 Best Referee: Stephanie Frappart

Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)

Best Sporting Director: Andrea Berta (Atletico Madrid)

Best Women's Player:  Lucy Bronze

Best Young Arab Player: Achraf Hakimi

 Kooora – Best Arab Club: Al Hilal (Saudi Arabia)

 Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)

 Player Career Award: Miralem Pjanic and Ryan Giggs

The biog

Name: Abeer Al Bah

Born: 1972

Husband: Emirati lawyer Salem Bin Sahoo, since 1992

Children: Soud, born 1993, lawyer; Obaid, born 1994, deceased; four other boys and one girl, three months old

Education: BA in Elementary Education, worked for five years in a Dubai school

 

UK’s AI plan
  • AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
  • £10bn AI growth zone in South Wales to create 5,000 jobs
  • £100m of government support for startups building AI hardware products
  • £250m to train new AI models
RACE CARD

5pm: Handicap (PA) Dh70,000 1,400m
5.30pm: Handicap (TB) Dh70,000 1,000m
6pm: Maiden (PA) Dh70,000 2,000m
6.30pm: Handicap (PA) Dh70,000 2,000m
7pm: Maiden (PA) Dh70,000 1,600m
7.30pm: Al Ain Mile Group 3 (PA) Dh350,000 1,600m
8pm: Handicap (PA) Dh70,000 1,600m
 
Amith's selections:
5pm: AF Sail
5.30pm: Dahawi
6pm: Taajer
6.30pm: Pharitz Oubai
7pm: Winked
7.30pm: Shahm
8pm: Raniah

Who has been sanctioned?

Daniella Weiss and Nachala
Described as 'the grandmother of the settler movement', she has encouraged the expansion of settlements for decades. The 79 year old leads radical settler movement Nachala, whose aim is for Israel to annex Gaza and the occupied West Bank, where it helps settlers built outposts.

Harel Libi & Libi Construction and Infrastructure
Libi has been involved in threatening and perpetuating acts of aggression and violence against Palestinians. His firm has provided logistical and financial support for the establishment of illegal outposts.

Zohar Sabah
Runs a settler outpost named Zohar’s Farm and has previously faced charges of violence against Palestinians. He was indicted by Israel’s State Attorney’s Office in September for allegedly participating in a violent attack against Palestinians and activists in the West Bank village of Muarrajat.

Coco’s Farm and Neria’s Farm
These are illegal outposts in the West Bank, which are at the vanguard of the settler movement. According to the UK, they are associated with people who have been involved in enabling, inciting, promoting or providing support for activities that amount to “serious abuse”.

Heavily-sugared soft drinks slip through the tax net

Some popular drinks with high levels of sugar and caffeine have slipped through the fizz drink tax loophole, as they are not carbonated or classed as an energy drink.

Arizona Iced Tea with lemon is one of those beverages, with one 240 millilitre serving offering up 23 grams of sugar - about six teaspoons.

A 680ml can of Arizona Iced Tea costs just Dh6.

Most sports drinks sold in supermarkets were found to contain, on average, five teaspoons of sugar in a 500ml bottle.

Results:

5pm: Abu Dhabi Fillies Classic (PA) Prestige Dh 110,000 1.400m | Winner: AF Mouthirah, Tadhg O’Shea (jockey), Ernst Oertel (trainer)

5.30pm: Abu Dhabi Colts Classic (PA) Prestige Dh 110,000 1,400m | Winner: AF Saab, Antonio Fresu, Ernst Oertel

6pm: Maiden (PA) Dh 80,000 1,600m | Winner: Majd Al Gharbia, Saif Al Balushi, Ridha ben Attia

6.30pm: Abu Dhabi Championship (PA) Listed Dh 180,000 1,600m | Winner: RB Money To Burn, Pat Cosgrave, Eric Lemartinel

7pm: Wathba Stallions Cup (PA) Handicap Dh 70,000 2,200m | Winner: AF Kafu, Tadhg O’Shea, Ernst Oertel

7.30pm: Handicap (PA) Dh 100,000 2,400m | Winner: Brass Ring, Fabrice Veron, Ismail Mohammed

First Person
Richard Flanagan
Chatto & Windus 

How does ToTok work?

The calling app is available to download on Google Play and Apple App Store

To successfully install ToTok, users are asked to enter their phone number and then create a nickname.

The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.

Users can also invite other contacts to download ToTok to allow them to make contact through the app.