Once again, Leicester have made history. Some 137 years after they were founded, some 128 after they first entered the FA Cup, they have finally won it. It may be an exaggeration to say that Youri Tielemans’ goal was worth the wait, but it was the sort that deserved to determine a game of this magnitude.
A crowd of almost 22,000, the biggest in English sport for 14 months, witnessed the sweetest of strikes. Few had more reasons to savour it than Brendan Rodgers, who has often seemed a nearly man of management but who got his first major trophy in England.
For Thomas Tuchel, in contrast, this week has provided his first real setback. Chelsea have suffered back-to-back defeats for the first time in his reign. Lose to Leicester again on Tuesday and Chelsea could soon be out of the top four.
The Tuchel blueprint has been to prevail in low-scoring games where his side have had control but this time Chelsea did not keep a clean sheet. His starting XI created too few chances.
Tuchel has tended to get his selection decisions right but Chelsea’s muted display posed the question if Ben Chilwell, in particular, should have started. Their threat came late on, when Kasper Schmeichel made superb saves to tip the substitute Chilwell’s header on to the post and Mason Mount’s volley away.
The drama then saw the oldest competition decided in the newest of ways. Chilwell thought he had equalised, meeting Thiago Silva’s pass and seeing Caglar Soyuncu’s attempted clearance cannon in off him. His celebrations were euphoric, but curtailed when he was ruled fractionally offside. VAR helped Leicester win the cup.
It was frantic at the end, but Leicester got the reward they deserved. They were patient at the start and well organised, weathering the loss of the injured Jonny Evans after half an hour, and they had the better opportunities in a first half when neither side mustered a shot on target.
Tielemans had been the game’s classiest player even before he struck. It was a goal that had certain echoes of Chelsea’s first-minute opener in the 1997 final, scored by Roberto Di Matteo. Tielemans let fly from 25 yards for a spectacular goal. Chelsea complained that Ayoze Perez had handled in cutting out Reece James’ pass before Luke Thomas found Tielemans, but in vain.
Plenty of games under Tuchel have been tight and this was no exception. Many of the defining figures were defensive. Tuchel has a capacity to confound and sprang a surprise by using James as a centre-back, with Cesar Azpilicueta outside him as a wing-back. If the plan was to use the youngster’s pace against Jamie Vardy, he distinguished himself with an early block from the Leicester striker’s shot.
It highlighted another of Tuchel’s choices: Timothy Castagne had escaped behind Marcos Alonso to cross and Chelsea had plumped for the Spaniard instead of quicker Chilwell.
While Kelechi Iheanacho, the hero of Leicester’s quarter- and semi-final wins, was quiet, they had a set-piece threat. Soyuncu scored with a header at Manchester United on Tuesday and had two chances to provide a sequel but headers from Tielemans’ and Thomas’ free kicks were off target.
Chelsea, meanwhile, struggled to fashion chances. Mount found space between the lines and that produced their first effort, angled just past the post. Wayward finishing has been a theme of Timo Werner’s Chelsea career and he blazed a shot way over Schmeichel’s bar.
His unfortunate start continued when his glancing header took the ball away from Azpilicueta when the unmarked captain seemed to have a simple finish. On a day when Tuchel made a point by not even putting the out-of-favour Tammy Abraham on the bench, Chelsea lacked a finisher.
Alonso mustered the belated first effort on target with a header straight at Schmeichel but Leicester showed solidity. Then Chelsea, initially risk averse, ended up throwing on attackers as Olivier Giroud and Callum Hudson-Odoi joined Havertz and Pulisic on the pitch, though Chilwell exerted more of an impact than any of them.
Rodgers summoned Wes Morgan, the captain of the 2016 title winners, for a late cameo and the 37-year-old played his part in another remarkable feat as somehow Leicester hung on. Finally, they have won the FA Cup.
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
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
'Laal Kaptaan'
Director: Navdeep Singh
Stars: Saif Ali Khan, Manav Vij, Deepak Dobriyal, Zoya Hussain
Rating: 2/5
The Voice of Hind Rajab
Starring: Saja Kilani, Clara Khoury, Motaz Malhees
Director: Kaouther Ben Hania
Rating: 4/5
Walls
Louis Tomlinson
3 out of 5 stars
(Syco Music/Arista Records)
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
Sarfira
Director: Sudha Kongara Prasad
Starring: Akshay Kumar, Radhika Madan, Paresh Rawal
Rating: 2/5
World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
'Worse than a prison sentence'
Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.
“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.
“They were living in perpetual mystery as to how their futures would pan out, and what that would be.
“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.
“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.
“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”
Skoda Superb Specs
Engine: 2-litre TSI petrol
Power: 190hp
Torque: 320Nm
Price: From Dh147,000
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All or Nothing
Amazon Prime
Four stars
The%20specs
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The Abu Dhabi Awards explained:
What are the awards? They honour anyone who has made a contribution to life in Abu Dhabi.
Are they open to only Emiratis? The awards are open to anyone, regardless of age or nationality, living anywhere in the world.
When do nominations close? The process concludes on December 31.
How do I nominate someone? Through the website.
When is the ceremony? The awards event will take place early next year.
Infiniti QX80 specs
Engine: twin-turbocharged 3.5-liter V6
Power: 450hp
Torque: 700Nm
Price: From Dh450,000, Autograph model from Dh510,000
Available: Now
More on Quran memorisation:
THE BIO
Age: 30
Favourite book: The Power of Habit
Favourite quote: "The world is full of good people, if you cannot find one, be one"
Favourite exercise: The snatch
Favourite colour: Blue