• CHELSEA PLAYER RATINGS: Kepa Arrizabalaga 7 – Had nothing to do for more than an hour before producing a few important, albeit makeable, saves. Another clean sheet on a rare start. Getty
    CHELSEA PLAYER RATINGS: Kepa Arrizabalaga 7 – Had nothing to do for more than an hour before producing a few important, albeit makeable, saves. Another clean sheet on a rare start. Getty
  • Andreas Christensen – 7. The latest composed display from the Dane during a game where he faced very little pressure from the United forwards. EPA
    Andreas Christensen – 7. The latest composed display from the Dane during a game where he faced very little pressure from the United forwards. EPA
  • Kurt Zouma – 7. Largely commanding at centre-half, although one late lapse could have proven costly. AFP
    Kurt Zouma – 7. Largely commanding at centre-half, although one late lapse could have proven costly. AFP
  • Emerson – 7. Slotted in well in an unfamiliar position on the left side of a back three. Helped his side keep a clean sheet so will be pleased with his performance. AFP
    Emerson – 7. Slotted in well in an unfamiliar position on the left side of a back three. Helped his side keep a clean sheet so will be pleased with his performance. AFP
  • Ben Chilwell – 8. Whether a cross or scuffed shot, his ball into the box set up the first goal before laying on the assist for the second for Ziyech to kill the tie. Reuters
    Ben Chilwell – 8. Whether a cross or scuffed shot, his ball into the box set up the first goal before laying on the assist for the second for Ziyech to kill the tie. Reuters
  • Callum Hudson-Odoi – 6. Offered a wide outlet on the right but didn’t influence the game. Had one shot that lashed high and wide. PA
    Callum Hudson-Odoi – 6. Offered a wide outlet on the right but didn’t influence the game. Had one shot that lashed high and wide. PA
  • Mateo Kovacic – 7. Alongside Gilmour, helped Chelsea dominate possession in the first half and it was his driving run that started the move for Ziyech’s late goal. AFP
    Mateo Kovacic – 7. Alongside Gilmour, helped Chelsea dominate possession in the first half and it was his driving run that started the move for Ziyech’s late goal. AFP
  • Billy Gilmour – 7. Helped control the midfield during the first half but faded as United got back into the game. Swapped for Ziyech on 72 minutes. AP Photo
    Billy Gilmour – 7. Helped control the midfield during the first half but faded as United got back into the game. Swapped for Ziyech on 72 minutes. AP Photo
  • Mason Mount – 6. An unusually quiet game from Chelsea’s most influential player. Still full of running and determination. AFP
    Mason Mount – 6. An unusually quiet game from Chelsea’s most influential player. Still full of running and determination. AFP
  • Christian Pulisic – 6. Had his moments when he danced past the United defenders but end product was lacking. Didn’t threaten enough. AP
    Christian Pulisic – 6. Had his moments when he danced past the United defenders but end product was lacking. Didn’t threaten enough. AP
  • Olivier Giroud – 5. Provided very little threat and was offered minimal service during a disjointed team display. AFP
    Olivier Giroud – 5. Provided very little threat and was offered minimal service during a disjointed team display. AFP
  • SUBS: Cesar Azpilicueta (63’) – 7. Offered some calm and composure to Chelsea’s defence as United began to enjoy a spell of pressure. PA
    SUBS: Cesar Azpilicueta (63’) – 7. Offered some calm and composure to Chelsea’s defence as United began to enjoy a spell of pressure. PA
  • Reece James (63’) – 6. Unable to go on any of his marauding runs but did his defensive duties well. PA
    Reece James (63’) – 6. Unable to go on any of his marauding runs but did his defensive duties well. PA
  • Kai Havertz (72’) – 6. Not enough time to impact the game. Getty Images
    Kai Havertz (72’) – 6. Not enough time to impact the game. Getty Images
  • Hakim Ziyech (72’) – 8. After scoring against Atletico Madrid to help send Chelsea into the Champions League quarter-finals, the Moroccan came off the bench to score for the second time this week. Ziyech only had one moment of note in this match but it was enough to earn him high marks, his superb first touch and athletic finish guaranteeing his team’s place in the FA Cup semi-finals. Getty Images
    Hakim Ziyech (72’) – 8. After scoring against Atletico Madrid to help send Chelsea into the Champions League quarter-finals, the Moroccan came off the bench to score for the second time this week. Ziyech only had one moment of note in this match but it was enough to earn him high marks, his superb first touch and athletic finish guaranteeing his team’s place in the FA Cup semi-finals. Getty Images
  • N’Golo Kante (83’) – N/A. Came on to shore up the Chelsea midfield. AFP
    N’Golo Kante (83’) – N/A. Came on to shore up the Chelsea midfield. AFP
  • SHEFFIELD UNITED PLAYER RATINGS: Aaron Ramsdale – 7. Produced a couple of important saves during the first half and had little chance with either goal. Reuters
    SHEFFIELD UNITED PLAYER RATINGS: Aaron Ramsdale – 7. Produced a couple of important saves during the first half and had little chance with either goal. Reuters
  • George Baldock – 6. Did well enough in defence but will be disappointed with his late cross that sailed over any possible targets. AP
    George Baldock – 6. Did well enough in defence but will be disappointed with his late cross that sailed over any possible targets. AP
  • Phil Jagielka – 6. Had a fairly solid outing until he lost Ziyech for Chelsea’s second. PA
    Phil Jagielka – 6. Had a fairly solid outing until he lost Ziyech for Chelsea’s second. PA
  • Enda Stevens – 7. One of the three players to get skinned by Pulisic, but apart from that was the pick of United’s defenders. AP
    Enda Stevens – 7. One of the three players to get skinned by Pulisic, but apart from that was the pick of United’s defenders. AP
  • Jayden Bogle – 6. Defended well but struggled to offer much going forward. AP
    Jayden Bogle – 6. Defended well but struggled to offer much going forward. AP
  • John Lundstram – 5. No real impact on the game. AP
    John Lundstram – 5. No real impact on the game. AP
  • Oliver Norwood – 5. His attempted interception ended up in the back of his own net to give Chelsea the lead. It was his most notable contribution to the match. Reuters
    Oliver Norwood – 5. His attempted interception ended up in the back of his own net to give Chelsea the lead. It was his most notable contribution to the match. Reuters
  • John Fleck – 5. Helped United enjoy a decent spell in the second half. EPA
    John Fleck – 5. Helped United enjoy a decent spell in the second half. EPA
  • Ben Osborn – 6. Similar display to his fellow wing-back Bogle. Had a decent game. AP
    Ben Osborn – 6. Similar display to his fellow wing-back Bogle. Had a decent game. AP
  • Oli McBurnie – 5. Rarely threatened the Chelsea goal. Subbed off for Burke with a quarter of an hour to go. AFP
    Oli McBurnie – 5. Rarely threatened the Chelsea goal. Subbed off for Burke with a quarter of an hour to go. AFP
  • David McGoldrick – 4. Missed a great chance to get his side back into the game but sent his header wide. AFP
    David McGoldrick – 4. Missed a great chance to get his side back into the game but sent his header wide. AFP
  • SUBS: Oliver Burke (75’) – N/A. PA
    SUBS: Oliver Burke (75’) – N/A. PA
  • Rhian Brewster (79’) – N/A. Drilled an effort that grazed the outside of the side netting that would have given United a late equaliser. PA
    Rhian Brewster (79’) – N/A. Drilled an effort that grazed the outside of the side netting that would have given United a late equaliser. PA
  • Lys Mousset (90’) – N/A. Getty Images
    Lys Mousset (90’) – N/A. Getty Images

Football

Hakim Ziyech 8, Mason Mount 6; David McGoldrick 4: Chelsea v Sheffield United player ratings

Blues earn 2-0 win to move into the FA Cup semi-finals

Jon Turner

March 21, 2021

  • English
  • Arabic

Chelsea booked their place in the FA Cup semi-finals with a 2-0 win over Sheffield United on Sunday as Thomas Tuchel continued his record-breaking start to life as Blues manager.

An own goal from Oliver Norwood in the first half gave the hosts the lead at Stamford Bridge, and after soaking up some pressure from United, Chelsea ensured passage to the next round when Hakim Ziyech scored a superb late finish.

The win extends Tuchel's unbeaten start as Chelsea coach to 14 matches and comes just days after his side advanced into the Champions League quarter-finals.

Assessing the performances at Stamford Bridge, Jon Turner provides 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.

Match info

Who: India v Afghanistan
What: One-off Test match, Bengaluru
When: June 14 to 18
TV: OSN Sports Cricket HD, 8am starts
Online: OSN Play (subscribers only)

Wicked: For Good

Director: Jon M Chu

Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater

Rating: 4/5

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MATCH INFO:

Second Test

Pakistan v Australia, Tuesday-Saturday, 10am​​ daily​​​​​ at Zayed Cricket Stadium, Abu Dhabi

Entrance is free

RESULTS

Manchester United 2

Anthony Martial 30'

Scott McTominay 90 6' 

Manchester City 0

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

Cricket World Cup League Two

Oman, UAE, Namibia

Al Amerat, Muscat

 

Results

Oman beat UAE by five wickets

UAE beat Namibia by eight runs

 

Fixtures

Wednesday January 8 –Oman v Namibia

Thursday January 9 – Oman v UAE

Saturday January 11 – UAE v Namibia

Sunday January 12 – Oman v Namibia

Profile Idealz

Company: Idealz

Founded: January 2018

Based: Dubai

Sector: E-commerce

Size: (employees): 22

Investors: Co-founders and Venture Partners (9 per cent)

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