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.
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The Buckingham Murders
Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu
Director: Hansal Mehta
Rating: 4 / 5
if you go
The flights
Flydubai flies to Podgorica or nearby Tivat via Sarajevo from Dh2,155 return including taxes. Turkish Airlines flies from Abu Dhabi and Dubai to Podgorica via Istanbul; alternatively, fly with Flydubai from Dubai to Belgrade and take a short flight with Montenegro Air to Podgorica. Etihad flies from Abu Dhabi to Podgorica via Belgrade. Flights cost from about Dh3,000 return including taxes. There are buses from Podgorica to Plav.
The tour
While you can apply for a permit for the route yourself, it’s best to travel with an agency that will arrange it for you. These include Zbulo in Albania (www.zbulo.org) or Zalaz in Montenegro (www.zalaz.me).
Dr Afridi's warning signs of digital addiction
Spending an excessive amount of time on the phone.
Neglecting personal, social, or academic responsibilities.
Losing interest in other activities or hobbies that were once enjoyed.
Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.
Experiencing sleep disturbances or changes in sleep patterns.
What are the guidelines?
Under 18 months: Avoid screen time altogether, except for video chatting with family.
Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.
Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.
Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.
Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.
Source: American Paediatric Association
At Eternity’s Gate
Director: Julian Schnabel
Starring: Willem Dafoe, Oscar Isaacs, Mads Mikkelsen
Three stars
Abu Dhabi GP schedule
Friday: First practice - 1pm; Second practice - 5pm
Saturday: Final practice - 2pm; Qualifying - 5pm
Sunday: Etihad Airways Abu Dhabi Grand Prix (55 laps) - 5.10pm
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Ms Yang's top tips for parents new to the UAE
- Join parent networks
- Look beyond school fees
- Keep an open mind
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How to come clean about financial infidelity
- Be honest and transparent: It is always better to own up than be found out. Tell your partner everything they want to know. Show remorse. Inform them of the extent of the situation so they know what they are dealing with.
- Work on yourself: Be honest with yourself and your partner and figure out why you did it. Don’t be ashamed to ask for professional help.
- Give it time: Like any breach of trust, it requires time to rebuild. So be consistent, communicate often and be patient with your partner and yourself.
- Discuss your financial situation regularly: Ensure your spouse is involved in financial matters and decisions. Your ability to consistently follow through with what you say you are going to do when it comes to money can make all the difference in your partner’s willingness to trust you again.
- Work on a plan to resolve the problem together: If there is a lot of debt, for example, create a budget and financial plan together and ensure your partner is fully informed, involved and supported.
Carol Glynn, founder of Conscious Finance Coaching
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
Schedule for show courts
Centre Court - from 4pm UAE time
Johanna Konta (6) v Donna Vekic
Andy Murray (1) v Dustin Brown
Rafael Nadal (4) v Donald Young
Court 1 - from 4pm UAE time
Kei Nishikori (9) v Sergiy Stakhovsky
Qiang Wang v Venus Williams (10)
Beatriz Haddad Maia v Simona Halep (2)
Court 2 - from 2.30pm
Heather Watson v Anastasija Sevastova (18)
Jo-Wilfried Tsonga (12) v Simone Bolelli
Florian Mayer v Marin Cilic (7)
The specs
Engine: 2.0-litre 4-cyl turbo
Power: 201hp at 5,200rpm
Torque: 320Nm at 1,750-4,000rpm
Transmission: 6-speed auto
Fuel consumption: 8.7L/100km
Price: Dh133,900
On sale: now
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The 12 Syrian entities delisted by UK
Ministry of Interior
Ministry of Defence
General Intelligence Directorate
Air Force Intelligence Agency
Political Security Directorate
Syrian National Security Bureau
Military Intelligence Directorate
Army Supply Bureau
General Organisation of Radio and TV
Al Watan newspaper
Cham Press TV
Sama TV
Bareilly Ki Barfi
Directed by: Ashwiny Iyer Tiwari
Starring: Kriti Sanon, Ayushmann Khurrana, Rajkummar Rao
Three and a half stars
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
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SPECS
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Company%20Profile
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