• CHELSEA RATINGS: Edouard Mendy – 7. Saved a long-range drive from Aurier early on. Got into a muddle when sweeping a clearance with Kante, but was otherwise untroubled. Reuters
    CHELSEA RATINGS: Edouard Mendy – 7. Saved a long-range drive from Aurier early on. Got into a muddle when sweeping a clearance with Kante, but was otherwise untroubled. Reuters
  • Reece James – 8. Typically brilliant cross for Abraham at the start of the second half, but the forward headed wide. Booked for a foul on Reguilon. Good strength to block Kane at a corner. EPA
    Reece James – 8. Typically brilliant cross for Abraham at the start of the second half, but the forward headed wide. Booked for a foul on Reguilon. Good strength to block Kane at a corner. EPA
  • Kurt Zouma – 6. Booked for kicking Ndombele in the shins. Played one spectacular pass to launch an attack late on, but risked it all with a late mistake. AFP
    Kurt Zouma – 6. Booked for kicking Ndombele in the shins. Played one spectacular pass to launch an attack late on, but risked it all with a late mistake. AFP
  • Thiago Silva – 7. Spurs’ vaunted forward line should have been a stern test of the 36-year-old Brazilian’s ageing limbs. But he cruised through the game with his usual elegance and poise. Reuters
    Thiago Silva – 7. Spurs’ vaunted forward line should have been a stern test of the 36-year-old Brazilian’s ageing limbs. But he cruised through the game with his usual elegance and poise. Reuters
  • Ben Chilwell – 6. Rolled his ankle in the process of fouling Aurier, but battled on, having been industrious if not inspirational throughout. AFP
    Ben Chilwell – 6. Rolled his ankle in the process of fouling Aurier, but battled on, having been industrious if not inspirational throughout. AFP
  • Mateo Kovacic – 7. Generally screened his defence well, particularly when Ndombele was breaking in a dangerous position just after the hour. EPA
    Mateo Kovacic – 7. Generally screened his defence well, particularly when Ndombele was breaking in a dangerous position just after the hour. EPA
  • N’Golo Kante – 6. Had his work cut out marshalling his fellow Frenchman Ndombele, so he would have been glad to see him go off just after the hour. Reuters
    N’Golo Kante – 6. Had his work cut out marshalling his fellow Frenchman Ndombele, so he would have been glad to see him go off just after the hour. Reuters
  • Mason Mount – 6. Created two of Chelsea’s best openings for himself, first with a dribble then a shot that drifted over in the first half, then had a similar effort saved by Lloris in the second. Booked for a cynical trip on Lo Celso. Reuters
    Mason Mount – 6. Created two of Chelsea’s best openings for himself, first with a dribble then a shot that drifted over in the first half, then had a similar effort saved by Lloris in the second. Booked for a cynical trip on Lo Celso. Reuters
  • Hakim Ziyech – 6. Booked for clipping Reguilon’s heels as the full-back broke through. Blazed a good chance over on the half volley, and was generally frustrated by a lack of openings. EPA
    Hakim Ziyech – 6. Booked for clipping Reguilon’s heels as the full-back broke through. Blazed a good chance over on the half volley, and was generally frustrated by a lack of openings. EPA
  • Tammy Abraham – 7. Looked a threat with what little of the ball he saw in the first half, and had the better of Dier a number of times. Might have done better with some fine deliveries by James, though. Reuters
    Tammy Abraham – 7. Looked a threat with what little of the ball he saw in the first half, and had the better of Dier a number of times. Might have done better with some fine deliveries by James, though. Reuters
  • Timo Werner – 6. Had a goal chalked off when he was offside. Looked bright enough, but was still replaced by Pulisic with 17 minutes to go. EPA
    Timo Werner – 6. Had a goal chalked off when he was offside. Looked bright enough, but was still replaced by Pulisic with 17 minutes to go. EPA
  • SUB" Christian Pulisic (Werner, 74') – 6. He was unable to create much in his first appearance in over a month after suffering injury on Champions League duty
    SUB" Christian Pulisic (Werner, 74') – 6. He was unable to create much in his first appearance in over a month after suffering injury on Champions League duty
  • SUB: Olivier Giroud – NA. Had a chance to win it when Rodon’s injury-time back pass fell well short of Lloris, but his shot was limp. AFP
    SUB: Olivier Giroud – NA. Had a chance to win it when Rodon’s injury-time back pass fell well short of Lloris, but his shot was limp. AFP
  • SUB: Kai Havertz – NA. Made his mark on Rodon – who suffered a bloodied lip from the German’s elbow – if not the game, in his brief appearance at the end. Reuters
    SUB: Kai Havertz – NA. Made his mark on Rodon – who suffered a bloodied lip from the German’s elbow – if not the game, in his brief appearance at the end. Reuters
  • TOTTENHAM HOTSPUR RATINGS: Hugo Lloris – 7. Coped with the aerial threat well, and made a fine save to deny Mount from distance with 10 minutes to go. EPA
    TOTTENHAM HOTSPUR RATINGS: Hugo Lloris – 7. Coped with the aerial threat well, and made a fine save to deny Mount from distance with 10 minutes to go. EPA
  • Serge Aurier – 7. Made a dynamic start and saw a powerful shot well saved by Mendy, and generally coped admirably with most things that came down his flank. Reuters
    Serge Aurier – 7. Made a dynamic start and saw a powerful shot well saved by Mendy, and generally coped admirably with most things that came down his flank. Reuters
  • Joe Rodon – 6. Made a nervy start, and was spared by an offside flag when Werner had the ball in the net. Later sliced a clearance into the hands of Lloris. Showed up far better as the game went on, though - until his injury-time lapse. AFP
    Joe Rodon – 6. Made a nervy start, and was spared by an offside flag when Werner had the ball in the net. Later sliced a clearance into the hands of Lloris. Showed up far better as the game went on, though - until his injury-time lapse. AFP
  • Eric Dier – 5. Abraham got the better of him once in the first half, and he lost him at one point in the second, too, but got lucky both times. Often negligent in possession, too. EPA
    Eric Dier – 5. Abraham got the better of him once in the first half, and he lost him at one point in the second, too, but got lucky both times. Often negligent in possession, too. EPA
  • Sergio Reguilon – 7. His duel with James was a fine one. He made plenty of raids down the Spurs left flank, but James and Ziyech tested him the other way, too. EPA
    Sergio Reguilon – 7. His duel with James was a fine one. He made plenty of raids down the Spurs left flank, but James and Ziyech tested him the other way, too. EPA
  • Moussa Sissoko – 7. Unnecessary free kick for a foul on Werner put Spurs under pressure, but otherwise helped Aurier deal with the threat of the German. EPA
    Moussa Sissoko – 7. Unnecessary free kick for a foul on Werner put Spurs under pressure, but otherwise helped Aurier deal with the threat of the German. EPA
  • Pierre-Emile Hojbjerg – 7. Stuck close to Ziyech, which was part of the reason Spurs were able to blunt the Moroccan forward. Reuters
    Pierre-Emile Hojbjerg – 7. Stuck close to Ziyech, which was part of the reason Spurs were able to blunt the Moroccan forward. Reuters
  • Tanguy Ndombele – 7. Made a number of openings for himself with deft footwork, only for his final ball to go awry. Bruised by a kick from Silva. Taken off for Lo Celso just after the hour, as has become customary. EPA
    Tanguy Ndombele – 7. Made a number of openings for himself with deft footwork, only for his final ball to go awry. Bruised by a kick from Silva. Taken off for Lo Celso just after the hour, as has become customary. EPA
  • Steven Bergwijn – 6. Scooped a ninth-minute shot over after a sharp counter attack. Had his frustration compounded with a cheap booking for a foul on Kovacic. Reuters
    Steven Bergwijn – 6. Scooped a ninth-minute shot over after a sharp counter attack. Had his frustration compounded with a cheap booking for a foul on Kovacic. Reuters
  • Son Heung-min – 6. His influence was severely limited by Chelsea’s backline, but he did work Mendy once, and was his usual diligent self working back toward his goal. EPA
    Son Heung-min – 6. His influence was severely limited by Chelsea’s backline, but he did work Mendy once, and was his usual diligent self working back toward his goal. EPA
  • Harry Kane – 6. His chances were limited to a free kick, which he hit over in the first half, and not much else, although he did go looking for work deeper on the pitch, too. AFP
    Harry Kane – 6. His chances were limited to a free kick, which he hit over in the first half, and not much else, although he did go looking for work deeper on the pitch, too. AFP
  • SUBS: Giovani Lo Celso (Ndombele, 64') – 5. Passed up a great chance with a nothing chip with Spurs’ final opening in injury time. Reuters
    SUBS: Giovani Lo Celso (Ndombele, 64') – 5. Passed up a great chance with a nothing chip with Spurs’ final opening in injury time. Reuters
  • SUB: Ben Davies (Bergwijn, 89') – NA. Brought on right at the end to help the away side keep hold of a point. AFP
    SUB: Ben Davies (Bergwijn, 89') – NA. Brought on right at the end to help the away side keep hold of a point. AFP
  • SUB: Lucas Moura (Son, 90+2') – NA. Managed to get on just long enough to pass the time of day with his bestie, Thiago Silva, on the opposition. Reuters
    SUB: Lucas Moura (Son, 90+2') – NA. Managed to get on just long enough to pass the time of day with his bestie, Thiago Silva, on the opposition. Reuters

Reece James 8, Thiago Silva 7; Harry Kane 6, Eric Dier 5 - Chelsea v Tottenham player ratings


Paul Radley
  • English
  • Arabic

Tottenham Hotspur moved back above Liverpool to the top of the Premier League following a goalless draw against Chelsea at Stamford Bridge.

Both sides had the chance to win an otherwise cagey affair in injury time at the end of the 90 minutes.

First of all, Chelsea substitute Olivier Giroud could have won it, but he shot meekly at Hugo Lloris, after being put through by a weak header back by Spurs’ debutant centre-back Joe Rodon.

The away side themselves then had the chance to take all three points, again following a defensive error, this time by Kurt Zouma. But Giovani Lo Celso shot wide.

While you're here ...

Damien McElroy: What happens to Brexit?

Con Coughlin: Could the virus break the EU?

Andrea Matteo Fontana: Europe to emerge stronger

Tips for taking the metro

- set out well ahead of time

- make sure you have at least Dh15 on you Nol card, as there could be big queues for top-up machines

- enter the right cabin. The train may be too busy to move between carriages once you're on

- don't carry too much luggage and tuck it under a seat to make room for fellow passengers

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

Cryopreservation: A timeline
  1. Keyhole surgery under general anaesthetic
  2. Ovarian tissue surgically removed
  3. Tissue processed in a high-tech facility
  4. Tissue re-implanted at a time of the patient’s choosing
  5. Full hormone production regained within 4-6 months
Who are the Soroptimists?

The first Soroptimists club was founded in Oakland, California in 1921. The name comes from the Latin word soror which means sister, combined with optima, meaning the best.

The organisation said its name is best interpreted as ‘the best for women’.

Since then the group has grown exponentially around the world and is officially affiliated with the United Nations. The organisation also counts Queen Mathilde of Belgium among its ranks.

SERIE A FIXTURES

Saturday (All UAE kick-off times)

Lecce v SPAL (6pm)

Bologna v Genoa (9pm)

Atlanta v Roma (11.45pm)

Sunday

Udinese v Hellas Verona (3.30pm)

Juventus v Brescia (6pm)

Sampdoria v Fiorentina (6pm)

Sassuolo v Parma (6pm)

Cagliari v Napoli (9pm)

Lazio v Inter Milan (11.45pm)

Monday

AC Milan v Torino (11.45pm)

 

Know before you go
  • Jebel Akhdar is a two-hour drive from Muscat airport or a six-hour drive from Dubai. It’s impossible to visit by car unless you have a 4x4. Phone ahead to the hotel to arrange a transfer.
  • If you’re driving, make sure your insurance covers Oman.
  • By air: Budget airlines Air Arabia, Flydubai and SalamAir offer direct routes to Muscat from the UAE.
  • Tourists from the Emirates (UAE nationals not included) must apply for an Omani visa online before arrival at evisa.rop.gov.om. The process typically takes several days.
  • Flash floods are probable due to the terrain and a lack of drainage. Always check the weather before venturing into any canyons or other remote areas and identify a plan of escape that includes high ground, shelter and parking where your car won’t be overtaken by sudden downpours.

 

The full list of 2020 Brit Award nominees (winners in bold):

British group

Coldplay

Foals

Bring me the Horizon

D-Block Europe

Bastille

British Female

Mabel

Freya Ridings

FKA Twigs

Charli xcx

Mahalia​

British male

Harry Styles

Lewis Capaldi

Dave

Michael Kiwanuka

Stormzy​

Best new artist

Aitch

Lewis Capaldi

Dave

Mabel

Sam Fender

Best song

Ed Sheeran and Justin Bieber - I Don’t Care

Mabel - Don’t Call Me Up

Calvin Harrison and Rag’n’Bone Man - Giant

Dave - Location

Mark Ronson feat. Miley Cyrus - Nothing Breaks Like A Heart

AJ Tracey - Ladbroke Grove

Lewis Capaldi - Someone you Loved

Tom Walker - Just You and I

Sam Smith and Normani - Dancing with a Stranger

Stormzy - Vossi Bop

International female

Ariana Grande

Billie Eilish

Camila Cabello

Lana Del Rey

Lizzo

International male

Bruce Springsteen

Burna Boy

Tyler, The Creator

Dermot Kennedy

Post Malone

Best album

Stormzy - Heavy is the Head

Michael Kiwanuka - Kiwanuka

Lewis Capaldi - Divinely Uninspired to a Hellish Extent

Dave - Psychodrama

Harry Styles - Fine Line

Rising star

Celeste

Joy Crookes

beabadoobee

Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

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Sinopharm vaccine explained

The Sinopharm vaccine was created using techniques that have been around for decades. 

“This is an inactivated vaccine. Simply what it means is that the virus is taken, cultured and inactivated," said Dr Nawal Al Kaabi, chair of the UAE's National Covid-19 Clinical Management Committee.

"What is left is a skeleton of the virus so it looks like a virus, but it is not live."

This is then injected into the body.

"The body will recognise it and form antibodies but because it is inactive, we will need more than one dose. The body will not develop immunity with one dose," she said.

"You have to be exposed more than one time to what we call the antigen."

The vaccine should offer protection for at least months, but no one knows how long beyond that.

Dr Al Kaabi said early vaccine volunteers in China were given shots last spring and still have antibodies today.

“Since it is inactivated, it will not last forever," she said.

Tax authority targets shisha levy evasion

The Federal Tax Authority will track shisha imports with electronic markers to protect customers and ensure levies have been paid.

Khalid Ali Al Bustani, director of the tax authority, on Sunday said the move is to "prevent tax evasion and support the authority’s tax collection efforts".

The scheme’s first phase, which came into effect on 1st January, 2019, covers all types of imported and domestically produced and distributed cigarettes. As of May 1, importing any type of cigarettes without the digital marks will be prohibited.

He said the latest phase will see imported and locally produced shisha tobacco tracked by the final quarter of this year.

"The FTA also maintains ongoing communication with concerned companies, to help them adapt their systems to meet our requirements and coordinate between all parties involved," he said.

As with cigarettes, shisha was hit with a 100 per cent tax in October 2017, though manufacturers and cafes absorbed some of the costs to prevent prices doubling.

How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

The specs

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Power: 503hp at 6,000rpm

Torque: 685Nm at 2,000rpm

Transmission: 8-speed auto

Price: from Dh850,000

On sale: now

Results:

5pm: Handicap (PA) | Dh80,000 | 1,600 metres

Winner: Dasan Da, Saeed Al Mazrooei (jockey), Helal Al Alawi (trainer)

5.30pm: Maiden (PA) | Dh80,000 | 1,600m

Winner: AF Saabah, Tadhg O’Shea, Ernst Oertel

6pm: Handicap (PA) | Dh80,000 | 1,600m

Winner: Mukaram, Pat Cosgrave, Eric Lemartinel

6.30pm: Handicap (PA) | Dh80,000 | 2,200m

Winner: MH Tawag, Richard Mullen, Elise Jeanne

7pm: Wathba Stallions Cup Handicap (PA) | Dh70,000 | 1,400m

Winner: RB Inferno, Fabrice Veron, Ismail Mohammed

7.30pm: Handicap (TB) | Dh100,000 | 1,600m

Winner: Juthoor, Jim Crowley, Erwan Charpy

Specs

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Range: 400km

Power: 134bhp

Torque: 175Nm

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Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

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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
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%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EPeyton%20Reed%3Cbr%3E%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Paul%20Rudd%2C%20Evangeline%20Lilly%2C%20Jonathan%20Majors%3Cbr%3E%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2%2F5%3C%2Fp%3E%0A
Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

World Cricket League Division 2

In Windhoek, Namibia - Top two teams qualify for the World Cup Qualifier in Zimbabwe, which starts on March 4.

UAE fixtures

Thursday February 8, v Kenya; Friday February 9, v Canada; Sunday February 11, v Nepal; Monday February 12, v Oman; Wednesday February 14, v Namibia; Thursday February 15, final

Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates