• Chelsea players celebrate after beating Manchester City 1-0 to win the Champions League final on Saturday, May 30.
    Chelsea players celebrate after beating Manchester City 1-0 to win the Champions League final on Saturday, May 30.
  • Chelsea manager Thomas Tuchel celebrates after Kai Havertz's winning goal.
    Chelsea manager Thomas Tuchel celebrates after Kai Havertz's winning goal.
  • Chelsea players celebrate after beating Manchester City in Porto.
    Chelsea players celebrate after beating Manchester City in Porto.
  • Chelsea players celebrate after the match.
    Chelsea players celebrate after the match.
  • Chelsea players celebrate after the match.
    Chelsea players celebrate after the match.
  • Dejected City players Phil Foden and Sergio Aguero after the match.
    Dejected City players Phil Foden and Sergio Aguero after the match.
  • Chelsea's Kai Havertz skips past City goalkeeper Ederson to put his team ahead in the first half.
    Chelsea's Kai Havertz skips past City goalkeeper Ederson to put his team ahead in the first half.
  • City's Phil Foden on the attack being chased by Reece James of Chelsea.
    City's Phil Foden on the attack being chased by Reece James of Chelsea.
  • City forward Raheem Sterling sees an early chance saved by Chelsea goalkeeper Edouard Mendy.
    City forward Raheem Sterling sees an early chance saved by Chelsea goalkeeper Edouard Mendy.
  • City manager Pep Guardiola.
    City manager Pep Guardiola.
  • Chelsea striker Timo Werner shoots at goal in the first half but City goalkeeper Ederson saves his weak finish easily.
    Chelsea striker Timo Werner shoots at goal in the first half but City goalkeeper Ederson saves his weak finish easily.
  • Kai Havertz celebrates his first-half goal. Getty
    Kai Havertz celebrates his first-half goal. Getty
  • City players see their penalty appeals turned down in the second half.
    City players see their penalty appeals turned down in the second half.
  • Chelsea midfielder N'Golo Kante heads over the bar in the first half.
    Chelsea midfielder N'Golo Kante heads over the bar in the first half.
  • City midfielder Kevin de Bruyne receives treatment after being caught in the face by Antonio Rudiger's shoulder.
    City midfielder Kevin de Bruyne receives treatment after being caught in the face by Antonio Rudiger's shoulder.
  • Kevin de Bruyne with his eye injury clearly visible.
    Kevin de Bruyne with his eye injury clearly visible.
  • City's Kevin de Bruyne is substituted due to his face injury.
    City's Kevin de Bruyne is substituted due to his face injury.
  • Chelsea defender Antonio Rudiger slides in to deny Phil Foden a shot at goal.
    Chelsea defender Antonio Rudiger slides in to deny Phil Foden a shot at goal.
  • Chelsea's Cesar Azpilicueta and Kevin de Bruyne of City challenge for a header.
    Chelsea's Cesar Azpilicueta and Kevin de Bruyne of City challenge for a header.
  • Chelsea's Thiago Silva on the ground due to an injury that led to him being substituted in the first half.
    Chelsea's Thiago Silva on the ground due to an injury that led to him being substituted in the first half.
  • Chelsea's Kai Havertz is mobbed by teammates after scoring.
    Chelsea's Kai Havertz is mobbed by teammates after scoring.
  • Christian Pulisic misses a chance to make it 2-0 to Chelsea.
    Christian Pulisic misses a chance to make it 2-0 to Chelsea.
  • Chelsea manager Thomas Tuchel after a missed chance in the second half.
    Chelsea manager Thomas Tuchel after a missed chance in the second half.

Thomas Tuchel masterminds Chelsea victory in Champions League final


Richard Jolly
  • English
  • Arabic

If Chelsea could savour the sense that history was repeating itself, Thomas Tuchel could enjoy the contrast with his past.

In 2021, as in 2012, Chelsea changed managers mid-season, came into a Champions League final as underdogs and conquered Europe. The first manager to lead different clubs into consecutive Champions League finals, Tuchel leaves Portugal with a different colour medal from last year.

Beaten with Paris Saint-Germain, a victor with Chelsea, he left his imprint on his second final.

Kai Havertz certainly did not feel guaranteed to start, but Tuchel’s faith in his compatriot was richly rewarded. Havertz has not always justified his reputation as a generational talent in a debut year in England pockmarked by coronavirus, injury and a goal drought, but a decidedly mixed campaign had the happiest of endings.

He exerted a huge influence even before he became the first Chelsea player to score the winning goal in a European Cup final. Christian Pulisic had scored in the semi-final, Hakim Ziyech in two previous games against City but Tuchel chose Havertz instead of either and he applied the crucial touch in an outstanding display of counter-attacking menace and defensive resolve.

But for Pep Guardiola and Manchester City, there was only heartbreak. The Champions League trophy remains the only one to elude them, their first European final in 51 years – a record in itself – proof they have got closer, but the silverware remained agonisingly out of reach.

It was a traumatic night for Kevin de Bruyne, poleaxed in a challenge by Antonio Rudiger and substituted as he looked concussed; for others, the pain was not physical but emotional.

Perhaps City’s attempt at boldness backfired. Guardiola sprang a surprise by naming a side without either of his main holding midfielders, Rodri and Fernandinho, for only the second time this season, and incorporated Raheem Sterling in an attacking line-up.

The winger was charged with running in behind the Chelsea defence, a tactic that almost reaped an early dividend when Ederson found him with an inch-perfect 70-yard pass and Reece James and Edouard Mendy made vital interventions.

City began at pace as Guardiola’s choices made for an open game, with Chelsea able to break. If some predictions were that it would be a game of tactical chess, at times it resembled basketball instead. These were not sides looking to cancel each other out.

But Guardiola’s line-up meant City started without a defensive midfielder and Chelsea were able to get at their back four, which was afforded less protection than usual. It could have brought an earlier goal. Timo Werner’s misses have been a theme of Chelsea’s campaign. There were two more in the opening quarter of an hour, an embarrassing miskick and then a shot he stabbed at Ederson. Yet, as is also often the case, his pace and persistence posed problems. Werner’s magnificent movement helped bring the breakthrough, even without him touching the ball.

He dragged City’s centre-backs out of the way with a decoy run, Mason Mount supplied a through pass, Havertz burst beyond Oleksandr Zinchenko, evaded Ederson, who had left his box and slipped his shot into the unguarded net.

After Werner was withdrawn, Pulisic made for a speedy substitute and ought to have doubled their lead on a swift break that stemmed from the all-action N’Golo Kante winning the ball back.

But much of his finest work was defensive. Chelsea had less of the ball, but this was about organisation, determination and concentration.

Tuchel has built from the back and Chelsea’s latest clean sheet was all the more laudable as they lost Thiago Silva before half-time, the distraught Brazilian suffering a groin strain and being replaced by Andreas Christensen.

There had been some fine individual interceptions, whether a goal-saving Rudiger challenge on Phil Foden or a sliding clearance from Cesar Azpilicueta to deny Ilkay Gundogan a tap-in, but it was a triumph of the unit, a triumph of the tactics Tuchel introduced for his first match.

Both wing-backs were terrific, with the elusive Ben Chilwell troubling City on a series of raids. James, used as a centre-back in the FA Cup final, showed his precocity in his preferred position. City claimed in vain for a penalty when a Sterling shot hit him.

Meanwhile, Guardiola sought to alter the flow of the game with Fernandinho, as he finally turned to a defensive midfielder, either side of the arrivals of Gabriel Jesus and Sergio Aguero, whose 390th and last City game was the biggest in their history.

But there was no fairytale farewell for him, no third Champions League for Guardiola. Instead, he suffered a third defeat in a few weeks to Tuchel.

He joins the 2012 hero Roberto Di Matteo in Chelsea folklore after having an astonishing impact. Chelsea were 10th in the Premier League before Tuchel’s first game. Now they are champions of Europe. Again.

JOKE'S%20ON%20YOU
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Company%20Profile
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Bugatti Chiron Super Sport - the specs:

Engine: 8.0-litre quad-turbo W16 

Transmission: 7-speed DSG auto 

Power: 1,600hp

Torque: 1,600Nm

0-100kph in 2.4seconds

0-200kph in 5.8 seconds

0-300kph in 12.1 seconds

Top speed: 440kph

Price: Dh13,200,000

Bugatti Chiron Pur Sport - the specs:

Engine: 8.0-litre quad-turbo W16 

Transmission: 7-speed DSG auto 

Power: 1,500hp

Torque: 1,600Nm

0-100kph in 2.3 seconds

0-200kph in 5.5 seconds

0-300kph in 11.8 seconds

Top speed: 350kph

Price: Dh13,600,000

MATCH INFO

Manchester City 4 (Gundogan 8' (P), Bernardo Silva 19', Jesus 72', 75')

Fulham 0

Red cards: Tim Ream (Fulham)

Man of the Match: Gabriel Jesus (Manchester City)

Result

6.30pm: Al Maktoum Challenge Round-3 – Group 1 (PA) $65,000 (Dirt) 2,000m; Winner: Brraq, Ryan Curatolo (jockey), Jean-Claude Pecout (trainer)

7.05pm: Handicap (TB) $65,000 (Turf) 1,800m; Winner: Bright Melody, James Doyle, Charlie Appleby

7.40pm: Meydan Classic – Listed (TB) $88,000 (T) 1,600m; Winner: Naval Crown, Mickael Barzalona, Charlie Appleby

8.15pm: Nad Al Sheba Trophy – Group 3 (TB) $195,000 (T) 2,810m; Winner: Volcanic Sky, Frankie Dettori, Saeed bin Suroor

8.50pm: Dubai Millennium Stakes – Group 3 (TB) $130,000 (T) 2,000m; Winner: Star Safari, William Buick, Charlie Appleby

9.25pm: Meydan Challenge – Listed Handicap (TB) $88,000 (T) 1,400m; Winner: Zainhom, Dane O’Neill, Musabah Al Muhairi

The specs

Engine: 8.0-litre, quad-turbo 16-cylinder

Transmission: 7-speed auto

0-100kmh 2.3 seconds

0-200kmh 5.5 seconds

0-300kmh 11.6 seconds

Power: 1500hp

Torque: 1600Nm

Price: Dh13,400,000

On sale: now

THE SPECS

Engine: 6.75-litre twin-turbocharged V12 petrol engine 

Power: 420kW

Torque: 780Nm

Transmission: 8-speed automatic

Price: From Dh1,350,000

On sale: Available for preorder now

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

The biog

Born: Kuwait in 1986
Family: She is the youngest of seven siblings
Time in the UAE: 10 years
Hobbies: audiobooks and fitness: she works out every day, enjoying kickboxing and basketball

MATCH INFO

Uefa Champions League, semi-final result:

Liverpool 4-0 Barcelona

Liverpool win 4-3 on aggregate

Champions Legaue final: June 1, Madrid

Dhadak

Director: Shashank Khaitan

Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana

Stars: 3

LA LIGA FIXTURES

Saturday (All UAE kick-off times)

Valencia v Atletico Madrid (midnight)

Mallorca v Alaves (4pm)

Barcelona v Getafe (7pm)

Villarreal v Levante (9.30pm)

Sunday

Granada v Real Volladolid (midnight)

Sevilla v Espanyol (3pm)

Leganes v Real Betis (5pm)

Eibar v Real Sociedad (7pm)

Athletic Bilbao v Osasuna (9.30pm)

Monday

Real Madrid v Celta Vigo (midnight)

Call of Duty: Black Ops 6

Developer: Treyarch, Raven Software
Publisher:  Activision
Console: PlayStation 4 & 5, Windows, Xbox One & Series X/S
Rating: 3.5/5

Specs

Engine: 51.5kW electric motor

Range: 400km

Power: 134bhp

Torque: 175Nm

Price: From Dh98,800

Available: Now

AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street

The seven points are:

Shakhbout bin Sultan Street

Dhafeer Street

Hadbat Al Ghubainah Street (outbound)

Salama bint Butti Street

Al Dhafra Street

Rabdan Street

Umm Yifina Street exit (inbound)

UAE currency: the story behind the money in your pockets