• Liverpool's Sadio Mane after being fouled by Andreas Christensen of Chelsea. Mane had a fine game, scoring both goals in the 2-0 win at Stamford Bridge in September. EPA
    Liverpool's Sadio Mane after being fouled by Andreas Christensen of Chelsea. Mane had a fine game, scoring both goals in the 2-0 win at Stamford Bridge in September. EPA
  • Chelsea's Timo Werner in action with Liverpool's Andrew Robertson. Reuters
    Chelsea's Timo Werner in action with Liverpool's Andrew Robertson. Reuters
  • Liverpool's new signing Thiago Alcantara was introduced as a half-time replacement for Jordan Henderson. AFP
    Liverpool's new signing Thiago Alcantara was introduced as a half-time replacement for Jordan Henderson. AFP
  • Andreas Christensen of Chelsea is shown a red card by referee Paul Tierney. EPA
    Andreas Christensen of Chelsea is shown a red card by referee Paul Tierney. EPA
  • Kepa Arrizabalaga of Chelsea. EPA
    Kepa Arrizabalaga of Chelsea. EPA
  • Sadio Mane of Liverpool scores his team's opening goal. EPA
    Sadio Mane of Liverpool scores his team's opening goal. EPA
  • Sadio Mane of Liverpool celebrates. EPA
    Sadio Mane of Liverpool celebrates. EPA
  • Sadio Mane scores Liverpool's second. EPA
    Sadio Mane scores Liverpool's second. EPA
  • Liverpool's Thiago in action with Chelsea's Mason Mount. Reuters
    Liverpool's Thiago in action with Chelsea's Mason Mount. Reuters
  • Chelsea's Timo Werner looks dejected. Reuters
    Chelsea's Timo Werner looks dejected. Reuters

Kepa Arrizabalaga proof that spending big doesn't always solve Chelsea's problems


Richard Jolly
  • English
  • Arabic

The summer’s biggest buyers probably did not need a salutary warning that spending can lead to years of regret. They got one anyway. Chelsea may have paid out over £200 million (Dh950m) this year but their club record arrival joined in 2018 and Kepa Arrizabalaga remains their £71 million white elephant, the shot-stopper who saves too few shots and the goalkeeper who lets in too many goals.

Chelsea may have had their most ambitious overhaul since 2003 but their start has been defined by Arrizabalaga. Perhaps Sunday's 2-0 defeat to Liverpool will prove his final game, but that has been said before, and maybe the goal he gifted to Sadio Mane will be his leaving present, but his resale value, already a fraction of his purchase price, is reduced with his every appearance. Arrizabalaga may linger, unwanted, just as Danny Drinkwater does, but Frank Lampard has confirmed that Willy Caballero will start the Carabao Cup tie with Barnsley and, if Edouard Mendy's move from Rennes is not completed, the veteran looks the safer choice for Saturday's trip to West Bromwich Albion.

The Liverpool game represented a chance to kickstart a new era with a statement. Seventeen years ago, Chelsea did that, Roman Abramovich’s first spending spree producing a 2-1 win at Anfield with one of the glamorous recruits, Juan Sebastian Veron, on the scoresheet. There was no action replay, even if Chelsea can hope newer examples of their pulling power, such as Timo Werner and Kai Havertz, have a more lasting impact than Veron.

And yet Sunday arguably felt another defeat for the 2019/20 Chelsea. Lampard was without five of his probable strongest side; Chelsea were at half strength when it is factored in that Havertz is not at his sharpest and was removed in a half time rejig after going down to 10 men. The futuristic forward line surely also includes both Christian Pulisic and Hakim Ziyech, but neither is fit yet.

It is fairer to judge them when they have a competent goalkeeper and when Thiago Silva is marshalling the defence, rather than watching on from the stands, though it is a moot point if a man who turns 36 on Tuesday would have done better than Andreas Christensen in keeping up with Mane in full flight. At left-back, Marcos Alonso was beaten too easily in the build-up to the Senegalese’s opener. Ben Chilwell, the expensive upgrade, should be available to debut soon.

Andreas Christensen had his yellow card for bringing down Liverppol's Sadio Mane upgraded to a red. Reuters
Andreas Christensen had his yellow card for bringing down Liverppol's Sadio Mane upgraded to a red. Reuters

Goalkeeper, centre-back, left-back: they were Chelsea’s three main requirements. It is where there is most scope for improvement and most need. The presumption is that Kurt Zouma is first in line to partner Silva, even if it feels odd that Antonio Rudiger has gone from first- to last-choice central defender. But that speaks to the struggle to find a combination, which Thiago’s leadership ought to help resolve.

Qualifying for the Champions League represented an achievement last season, but not merely because of the imposition of a transfer ban. Chelsea conceded 54 goals, the most by a top-four side in the Premier League years. It is unsustainable – indeed, no one has become champions of England when letting in as many since Tottenham in 1960/61 – even if the figure feels slightly deceptive. Only Manchester City conceded fewer shots last season, but Arrizabalaga’s failings gave Chelsea’s goalkeepers much the lowest save percentage in the division.

The highest in Premier League history was Petr Cech’s 91.3 per cent in a Chelsea team in 2006/07 that also featured Lampard. They were defined by their toughness, but the side he has coached has had a soft underbelly. Mendy, Thiago and Chilwell must be charged with changing that, newcomers told to bring back the Chelsea of old.

____________________

Chelsea v Liverpool player ratings

  • CHELSEA RATINGS: Kepa Arrizabalaga – 4. If Edouard Mendy is arriving from Rennes, the Spaniard did himself no favours in convincing Frank Lampard he should remain Chelsea’s No 1. Another silly mistake by passing straight to Mane for Liverpool’s second while also making some sold saves. Sums up much of his Chelsea career. AFP
    CHELSEA RATINGS: Kepa Arrizabalaga – 4. If Edouard Mendy is arriving from Rennes, the Spaniard did himself no favours in convincing Frank Lampard he should remain Chelsea’s No 1. Another silly mistake by passing straight to Mane for Liverpool’s second while also making some sold saves. Sums up much of his Chelsea career. AFP
  • Reece James – 5. Tough night, especially after Chelsea went down to 10-men. Did ok for most of the match but lost Mane for Liverpool’s opening goal. AP
    Reece James – 5. Tough night, especially after Chelsea went down to 10-men. Did ok for most of the match but lost Mane for Liverpool’s opening goal. AP
  • Andreas Christensen – 2. Cost his team big when they were right in the contest, his sending off for pulling down Sadio Mane changed the game. AP Photo
    Andreas Christensen – 2. Cost his team big when they were right in the contest, his sending off for pulling down Sadio Mane changed the game. AP Photo
  • Kurt Zouma – 7. Was a rock in Chelsea’s defence. Without his presence, Liverpool could’ve created a lot more chances. Reuters
    Kurt Zouma – 7. Was a rock in Chelsea’s defence. Without his presence, Liverpool could’ve created a lot more chances. Reuters
  • Marcos Alonso – 5. Never easy going up against Salah and his defensive frailties were on show. Impact in attack was limited after Chelsea tried to contain Liverpool. Reuters
    Marcos Alonso – 5. Never easy going up against Salah and his defensive frailties were on show. Impact in attack was limited after Chelsea tried to contain Liverpool. Reuters
  • N’Golo Kante – 6. A trademark covered-every-blade-of-grass display by the French midfielder, but his influence faded after the red card. AP
    N’Golo Kante – 6. A trademark covered-every-blade-of-grass display by the French midfielder, but his influence faded after the red card. AP
  • Jorginho – 5. Held his own in midfield prior to Christensen’s red card but like Kante, faded in the second half. His penalty could’ve given Chelsea a lifeline but was a weak effort. PA
    Jorginho – 5. Held his own in midfield prior to Christensen’s red card but like Kante, faded in the second half. His penalty could’ve given Chelsea a lifeline but was a weak effort. PA
  • Mateo Kovacic – 6. Same story for Kovacic, who provided plenty of drive and energy up until Chelsea were reduced to 10 men. PA
    Mateo Kovacic – 6. Same story for Kovacic, who provided plenty of drive and energy up until Chelsea were reduced to 10 men. PA
  • Kai Havertz – 5. Glimpses of his class early on but ultimately a frustrating outing for the German. Made way at halftime for Tomori after Christensen’s red. AP Photo
    Kai Havertz – 5. Glimpses of his class early on but ultimately a frustrating outing for the German. Made way at halftime for Tomori after Christensen’s red. AP Photo
  • Timo Werner – 6. Looked early on like he was going to cause Liverpool plenty of problems, but as Chelsea retreated, he was starved of support. Scuffed an effort wide that would have given his team the lead but also won the penalty Jorginho missed. AP Photo
    Timo Werner – 6. Looked early on like he was going to cause Liverpool plenty of problems, but as Chelsea retreated, he was starved of support. Scuffed an effort wide that would have given his team the lead but also won the penalty Jorginho missed. AP Photo
  • Mason Mount – 5. Flashed a dipping effort over the bar and looked dangerous on the ball but largely ineffectual. AP
    Mason Mount – 5. Flashed a dipping effort over the bar and looked dangerous on the ball but largely ineffectual. AP
  • SUBS: Fikayo Tomori (45’) – 6. Sent into the fray as Chelsea were reduced to 10 men. Had a solid game in the circumstances. AP
    SUBS: Fikayo Tomori (45’) – 6. Sent into the fray as Chelsea were reduced to 10 men. Had a solid game in the circumstances. AP
  • Ross Barkley (79’) – N/A. No real impact as game was lost by then. PA
    Ross Barkley (79’) – N/A. No real impact as game was lost by then. PA
  • Tammy Abraham (79’) – N/A. Same as Barkley. AFP
    Tammy Abraham (79’) – N/A. Same as Barkley. AFP
  • LIVERPOOL RATINGS: Alisson – 8. Penalty saved, clean sheet away to a top four side: can’t say fairer than that. PA
    LIVERPOOL RATINGS: Alisson – 8. Penalty saved, clean sheet away to a top four side: can’t say fairer than that. PA
  • Trent Alexander-Arnold – 6. A quiet performance by his usual sky-high standards but solid enough both in defence and attack. EPA
    Trent Alexander-Arnold – 6. A quiet performance by his usual sky-high standards but solid enough both in defence and attack. EPA
  • Fabinho – 8. Played out of position as a makeshift centre-back, this could have been an uncomfortable night for the Brazilian midfielder. Instead, he won all of his duels and looked at ease in the back line. AP
    Fabinho – 8. Played out of position as a makeshift centre-back, this could have been an uncomfortable night for the Brazilian midfielder. Instead, he won all of his duels and looked at ease in the back line. AP
  • Virgil van Dijk – 8. A typical classy display from the Dutchman. Soaked up the few counters Chelsea launched with ease before enjoying a comfortable second half. AP
    Virgil van Dijk – 8. A typical classy display from the Dutchman. Soaked up the few counters Chelsea launched with ease before enjoying a comfortable second half. AP
  • Andrew Robertson – 6. Similar to Alexander-Arnold, put in a good display without creating his usual litany of chances. AP
    Andrew Robertson – 6. Similar to Alexander-Arnold, put in a good display without creating his usual litany of chances. AP
  • Naby Keita – 6. Yet another decent display without ever effecting the game. Klopp will want more from the Guinean midfielder. AP
    Naby Keita – 6. Yet another decent display without ever effecting the game. Klopp will want more from the Guinean midfielder. AP
  • Jordan Henderson – 7. Withdrawn at halftime due to injury but produced the defining moment of the match after his superb long ball forward to Mane led to Christensen’s dismissal. EPA
    Jordan Henderson – 7. Withdrawn at halftime due to injury but produced the defining moment of the match after his superb long ball forward to Mane led to Christensen’s dismissal. EPA
  • Georginio Wijnaldum – 8. Days after Thiago’s arrival led to suggestions the Dutchman’s time at Liverpool could be ending, he produced a fine all-round performance. The pick of Liverpool’s midfielders. AP
    Georginio Wijnaldum – 8. Days after Thiago’s arrival led to suggestions the Dutchman’s time at Liverpool could be ending, he produced a fine all-round performance. The pick of Liverpool’s midfielders. AP
  • Mohamed Salah – 6. Usually loves to terrorise his former club but it was a subdued display from the Egyptian forward. EPA
    Mohamed Salah – 6. Usually loves to terrorise his former club but it was a subdued display from the Egyptian forward. EPA
  • Roberto Firmino – 7. Did what he does best by setting up Mane’s opener with a pinpoint cross. A lively presence throughout. AP
    Roberto Firmino – 7. Did what he does best by setting up Mane’s opener with a pinpoint cross. A lively presence throughout. AP
  • Sadio Mane – 9. Was the central figure in the game’s three biggest moments. It was Mane who was hauled down in Christensen’s red card moment, before he scored both of Liverpool’s goals soon after the interval. A gentle early season reminder of the Senegalese forward’s brilliance. EPA
    Sadio Mane – 9. Was the central figure in the game’s three biggest moments. It was Mane who was hauled down in Christensen’s red card moment, before he scored both of Liverpool’s goals soon after the interval. A gentle early season reminder of the Senegalese forward’s brilliance. EPA
  • SUBS: Thiago Alcantara (45’) – 7. Liverpool fans would have been excited to see their new midfielder in action and it was an encouraging first appearance, although he committed the foul on Werner for Chelsea’s penalty. EPA
    SUBS: Thiago Alcantara (45’) – 7. Liverpool fans would have been excited to see their new midfielder in action and it was an encouraging first appearance, although he committed the foul on Werner for Chelsea’s penalty. EPA
  • James Milner (64’) – 6. Provided Liverpool some fresh legs for the final 25 minutes. Another dependable performance as always. EPA
    James Milner (64’) – 6. Provided Liverpool some fresh legs for the final 25 minutes. Another dependable performance as always. EPA
  • Takumi Minamino (86’) – N/A
    Takumi Minamino (86’) – N/A
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

Sun jukebox

Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)

This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.

Elvis Presley, Mystery Train (1955)

The B-side of Presley’s final single for Sun bops with a drummer-less groove.

Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)

Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.

Carl Perkins, Blue Suede Shoes (1956)

Within a month of Sun’s February release Elvis had his version out on RCA.

Roy Orbison, Ooby Dooby (1956)

An essential piece of irreverent juvenilia from Orbison.

Jerry Lee Lewis, Great Balls of Fire (1957)

Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.

A Prayer Before Dawn

Director: Jean-Stephane Sauvaire

Starring: Joe Cole, Somluck Kamsing, Panya Yimmumphai

Three stars

Past winners of the Abu Dhabi Grand Prix

2016 Lewis Hamilton (Mercedes-GP)

2015 Nico Rosberg (Mercedes-GP)

2014 Lewis Hamilton (Mercedes-GP)

2013 Sebastian Vettel (Red Bull Racing)

2012 Kimi Raikkonen (Lotus)

2011 Lewis Hamilton (McLaren)

2010 Sebastian Vettel (Red Bull Racing)

2009 Sebastian Vettel (Red Bull Racing)

 

War and the virus
Electric scooters: some rules to remember
  • Riders must be 14-years-old or over
  • Wear a protective helmet
  • Park the electric scooter in designated parking lots (if any)
  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
  • Solo riders only, no passengers allowed
  • Do not drive outside designated lanes
Persuasion
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ECarrie%20Cracknell%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EDakota%20Johnson%2C%20Cosmo%20Jarvis%2C%20Richard%20E%20Grant%2C%20Henry%20Golding%20and%20Nikki%20Amuka-Bird%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%201.5%2F5%3C%2Fp%3E%0A

Profile Periscope Media

Founder: Smeetha Ghosh, one co-founder (anonymous)

Launch year: 2020

Employees: four – plans to add another 10 by July 2021

Financing stage: $250,000 bootstrap funding, approaching VC firms this year

Investors: Co-founders

AndhaDhun

Director: Sriram Raghavan

Producer: Matchbox Pictures, Viacom18

Cast: Ayushmann Khurrana, Tabu, Radhika Apte, Anil Dhawan

Rating: 3.5/5

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

Landfill in numbers

• Landfill gas is composed of 50 per cent methane

• Methane is 28 times more harmful than Co2 in terms of global warming

• 11 million total tonnes of waste are being generated annually in Abu Dhabi

• 18,000 tonnes per year of hazardous and medical waste is produced in Abu Dhabi emirate per year

• 20,000 litres of cooking oil produced in Abu Dhabi’s cafeterias and restaurants every day is thrown away

• 50 per cent of Abu Dhabi’s waste is from construction and demolition