• CHELSEA: Edouard Mendy - 7, Looked reliable in the Chelsea goal and made some good saves – something that has not been said about Blues stoppers too many times recently. EPA
    CHELSEA: Edouard Mendy - 7, Looked reliable in the Chelsea goal and made some good saves – something that has not been said about Blues stoppers too many times recently. EPA
  • Reece James - 7, Stood strong in his defensive work, though his attacking threat was slightly nullified. EPA
    Reece James - 7, Stood strong in his defensive work, though his attacking threat was slightly nullified. EPA
  • Thiago Silva - 7, Seemed to pick up an injury in the warmup, but this didn’t show in his performance, as he looked assured throughout. Getty
    Thiago Silva - 7, Seemed to pick up an injury in the warmup, but this didn’t show in his performance, as he looked assured throughout. Getty
  • Kurt Zouma - 5, They weren’t costly, but there were a few moments where the Frenchman looked very shaky. Reuters
    Kurt Zouma - 5, They weren’t costly, but there were a few moments where the Frenchman looked very shaky. Reuters
  • Ben Chilwell - 7, He’s settled in brilliantly at Stamford Bridge and looked comfortable once again. Was booked for pulling Ocampos’ shirt. AFP
    Ben Chilwell - 7, He’s settled in brilliantly at Stamford Bridge and looked comfortable once again. Was booked for pulling Ocampos’ shirt. AFP
  • N’Golo Kante - 6, Looked off the pace at times, though he did cover plenty of ground – as is expected of the Frenchman. AP
    N’Golo Kante - 6, Looked off the pace at times, though he did cover plenty of ground – as is expected of the Frenchman. AP
  • Jorginho - 6, Got an early card for a cynical foul on Lucas Ocampos which limited him. He grew into the game as time went on before being taken off. AFP
    Jorginho - 6, Got an early card for a cynical foul on Lucas Ocampos which limited him. He grew into the game as time went on before being taken off. AFP
  • Christian Pulisic - 6, Had a very quiet first half, but he looked more threatening after being moved on to the left wing. Getty
    Christian Pulisic - 6, Had a very quiet first half, but he looked more threatening after being moved on to the left wing. Getty
  • Kai Havertz - 5, His play was pretty at times, but the German lost possession far too easily and unnecessarily. Getty
    Kai Havertz - 5, His play was pretty at times, but the German lost possession far too easily and unnecessarily. Getty
  • Mason Mount - 5, Struggled to create much and was booked for pulling Suso’s shirt after losing the ball. EPA
    Mason Mount - 5, Struggled to create much and was booked for pulling Suso’s shirt after losing the ball. EPA
  • Timo Werner - 5, Threatened to cause trouble but didn’t manage it. Wasted some good chances, the best of which came at the end of the first half. EPA
    Timo Werner - 5, Threatened to cause trouble but didn’t manage it. Wasted some good chances, the best of which came at the end of the first half. EPA
  • SUBS: Hakim Ziyech (Mount 62’) - 5, Got into some good positions but struggled to make the most of them. Showed flashes of his technical brilliance. Reuters
    SUBS: Hakim Ziyech (Mount 62’) - 5, Got into some good positions but struggled to make the most of them. Showed flashes of his technical brilliance. Reuters
  • Mateo Kovacic (Jorginho 65’) - 6, Showed good authority from the moment he came on to the pitch. PA
    Mateo Kovacic (Jorginho 65’) - 6, Showed good authority from the moment he came on to the pitch. PA
  • Tammy Abraham (Werner 91’) - N/R, Got his appearance fee and did a nice flick. Job done. Getty
    Tammy Abraham (Werner 91’) - N/R, Got his appearance fee and did a nice flick. Job done. Getty
  • SUB Callum Hudson-Odoi (Pulisic 91’) – N/R, Pretty much his only involvement was a misunderstanding with Chilwell. Getty
    SUB Callum Hudson-Odoi (Pulisic 91’) – N/R, Pretty much his only involvement was a misunderstanding with Chilwell. Getty
  • SEVILLA: Yassine Bounou - 6, Looked very confident when called upon, whether that was with his hands or feet, and was never overstretched. AP
    SEVILLA: Yassine Bounou - 6, Looked very confident when called upon, whether that was with his hands or feet, and was never overstretched. AP
  • Jesus Navas - 7, Nullified Mount and dealt with Pulisic well. Also gave a good option down the right hand side. EPA
    Jesus Navas - 7, Nullified Mount and dealt with Pulisic well. Also gave a good option down the right hand side. EPA
  • Sergi Gomez - 6, Looked strong defensively during his time on the pitch, but was forced off through injury in the 33rd minute. AP
    Sergi Gomez - 6, Looked strong defensively during his time on the pitch, but was forced off through injury in the 33rd minute. AP
  • Diego Carlos - 5, Was solid enough defensively, but some of his passing was awful. EPA
    Diego Carlos - 5, Was solid enough defensively, but some of his passing was awful. EPA
  • Marcos Acuna - 8, Was behind some brilliant attacking play down the left. Largely looked comfortable defensively – the one time he wasn’t he got booked for pulling Pulisic’s shirt. Reuters
    Marcos Acuna - 8, Was behind some brilliant attacking play down the left. Largely looked comfortable defensively – the one time he wasn’t he got booked for pulling Pulisic’s shirt. Reuters
  • Ivan Rakitic - 6, The Croatian was good in his general play, but his final ball was off at times. Getty
    Ivan Rakitic - 6, The Croatian was good in his general play, but his final ball was off at times. Getty
  • Fernando - 7, Looked strong starting in midfield, which he continued when filling in at centre-back after Gomez went off injured. AP
    Fernando - 7, Looked strong starting in midfield, which he continued when filling in at centre-back after Gomez went off injured. AP
  • Nemanja Gudelj - 7, Was dominant in his play and almost got on the scoresheet but was denied by an impressive save from Mendy. Got a blow to the face from Zouma. EPA
    Nemanja Gudelj - 7, Was dominant in his play and almost got on the scoresheet but was denied by an impressive save from Mendy. Got a blow to the face from Zouma. EPA
  • Suso - 4, He was really quiet. That was partly due to a lack of service, but he was nowhere near quick enough when he had the ball at his feet. AFP
    Suso - 4, He was really quiet. That was partly due to a lack of service, but he was nowhere near quick enough when he had the ball at his feet. AFP
  • Luuk de Jong - 6, His hold up play was brilliant, allowing him to bring teammates into the game. Didn’t get many chances of his own in front of goal. AFP
    Luuk de Jong - 6, His hold up play was brilliant, allowing him to bring teammates into the game. Didn’t get many chances of his own in front of goal. AFP
  • Lucas Ocampos - 6, Had some bright moments and got a couple of half chances but failed to make the most of them. AP
    Lucas Ocampos - 6, Had some bright moments and got a couple of half chances but failed to make the most of them. AP
  • SUBS: Joan Jordan (Gomez, 33’) - 6, Slotted into the midfield seamlessly and came closest to scoring a winner. Was booked for a late foul on Puliisic. AP
    SUBS: Joan Jordan (Gomez, 33’) - 6, Slotted into the midfield seamlessly and came closest to scoring a winner. Was booked for a late foul on Puliisic. AP
  • Oliver Torres (Suso 58’) - 6, Injected some of the energy that Suso was missing but couldn’t have a major impact. EPA
    Oliver Torres (Suso 58’) - 6, Injected some of the energy that Suso was missing but couldn’t have a major impact. EPA
  • Youssef En-Nesyri (de Jong 80’) – N/R, Pressed well but didn’t really get a chance to work Mendy. EPA
    Youssef En-Nesyri (de Jong 80’) – N/R, Pressed well but didn’t really get a chance to work Mendy. EPA
  • Franco Vazquez (Rakitic 80’) – N/R, Looked a bit clumsy on the ball – this won’t have done much to help him get more game time. Getty
    Franco Vazquez (Rakitic 80’) – N/R, Looked a bit clumsy on the ball – this won’t have done much to help him get more game time. Getty

Mendy 7, Havertz 5, Werner 5; Rakitic 6: Chelsea v Sevilla player ratings


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Frank Lampard admitted Edouard Mendy has already become Chelsea's first-choice goalkeeper after the former Rennes stopper helped the Blues secure a goalless draw against Sevilla in the Champions League.

Mendy shook off a thigh issue to start the Group E opener at Stamford Bridge, which left Lampard delighted with his side's more robust shape.

Asked if Mendy is already Chelsea's first choice, Lampard said: "At the moment yes; he's shown his quality.

"The way he's played, he's played very well, that's two clean sheets for him already.

"As it stands he is (the No 1) but that's always up for grabs. But the way he's playing I'm very happy.

"I was pleased with the professional element. Seville are a top team in European football, no doubt.

"The concentration and focus to get the result was big from the team. We made a lot of good decisions tonight, so it's a really nice place for us to build from. I think it's a positive result. The clean sheet was a big deal for us."

Out-of-form Kepa Arrizabalaga dropped to the bench on Mendy's return after another afternoon to forget in Saturday's 3-3 draw with Southampton.

Chelsea were solid against Sevilla if a little uninspiring in attack, though the Blues will be delighted with an improved defensive showing.

Chelsea registered former goalkeeper Petr Cech in their Premier League squad on Tuesday, with the 38-year-old on hand if required in a coronavirus-related emergency.

Cech is still younger than 39-year-old Blues veteran keeper Willy Caballero, and is on hand if required now despite retiring in the summer of 2019.

Chelsea's technical director has been training with the senior squad for several weeks, with Lampard insisting it was a "no-brainer" to add him to the league ranks.

"It's definitely not done for the romance, Pete enjoys the training, that's how he is," said Lampard.

"With Pete it's something I wouldn't expect to happen but with how fit he is if we were in crisis we couldn't have anyone better than Petr Cech around."

How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Springtime in a Broken Mirror,
Mario Benedetti, Penguin Modern Classics

 

Spec%20sheet
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%204.7%22%20Retina%20HD%2C%201334%20x%20750%2C%20625%20nits%2C%201400%3A1%2C%20True%20Tone%2C%20P3%3Cbr%3E%3Cstrong%3EChip%3A%3C%2Fstrong%3E%20Apple%20A15%20Bionic%2C%206-core%20CPU%2C%204-core%20GPU%2C%2016-core%20Neural%20Engine%3Cbr%3E%3Cstrong%3ECamera%3A%3C%2Fstrong%3E%2012MP%2C%20f%2F1.8%2C%205x%20digital%20zoom%2C%20Smart%20HDR%2C%20Deep%20Fusion%3Cbr%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%204K%2B%40%2024%2F30%2F60fps%2C%20full%20HD%2B%40%2030%2F60fps%2C%20HD%2B%40%2030%20fps%3Cstrong%3E%3Cbr%3EFront%20camera%3A%20%3C%2Fstrong%3E7MP%2C%20f%2F2.2%2C%20Smart%20HDR%2C%20Deep%20Fusion%3B%20HD%20video%2B%40%2030fps%3Cbr%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%20Up%20to%2015%20hours%20video%2C%2050%20hours%20audio%3B%2050%25%20fast%20charge%20in%2030%20minutes%20with%2020W%20charger%3B%20wireless%20charging%3Cbr%3E%3Cstrong%3EBiometrics%3A%3C%2Fstrong%3E%20Touch%20ID%3Cbr%3E%3Cstrong%3EDurability%3A%3C%2Fstrong%3E%20IP67%2C%20dust%2C%20water%20resistant%20up%20to%201m%20for%2030%20minutes%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh1%2C849%3C%2Fp%3E%0A
Japan 30-10 Russia

Tries: Matsushima (3), Labuschange | Golosnitsky

Conversions: Tamura, Matsuda | Kushnarev

Penalties: Tamura (2) | Kushnarev

GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

The specs

Engine: 1.5-litre, 4-cylinder turbo

Transmission: CVT

Power: 170bhp

Torque: 220Nm

Price: Dh98,900

Dark Souls: Remastered
Developer: From Software (remaster by QLOC)
Publisher: Namco Bandai
Price: Dh199

The Birkin bag is made by Hermès. 
It is named after actress and singer Jane Birkin
Noone from Hermès will go on record to say how much a new Birkin costs, how long one would have to wait to get one, and how many bags are actually made each year.

White hydrogen: Naturally occurring hydrogenChromite: Hard, metallic mineral containing iron oxide and chromium oxideUltramafic rocks: Dark-coloured rocks rich in magnesium or iron with very low silica contentOphiolite: A section of the earth’s crust, which is oceanic in nature that has since been uplifted and exposed on landOlivine: A commonly occurring magnesium iron silicate mineral that derives its name for its olive-green yellow-green colour

Third Test

Day 3, stumps

India 443-7 (d) & 54-5 (27 ov)
Australia 151

India lead by 346 runs with 5 wickets remaining

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