• Billy Gilmour during a training session at Chelsea Training Ground in Cobham, England. Getty Images
    Billy Gilmour during a training session at Chelsea Training Ground in Cobham, England. Getty Images
  • Emerson and Jorginho during a training session at Chelsea Training Ground in Cobham, England. Getty Images
    Emerson and Jorginho during a training session at Chelsea Training Ground in Cobham, England. Getty Images
  • Thiago Silva during a training session at Chelsea Training Ground in Cobham, England. Getty Images
    Thiago Silva during a training session at Chelsea Training Ground in Cobham, England. Getty Images
  • Timo Werner and Kurt Zouma during a training session at Chelsea Training Ground in Cobham, England. Getty Images
    Timo Werner and Kurt Zouma during a training session at Chelsea Training Ground in Cobham, England. Getty Images
  • Mason Mount and Hakim Ziyech during a training session at Chelsea Training Ground in Cobham, England. Getty Images
    Mason Mount and Hakim Ziyech during a training session at Chelsea Training Ground in Cobham, England. Getty Images
  • Mateo Kovai and Emerson during a training session at Chelsea Training Ground in Cobham, England. Getty Images
    Mateo Kovai and Emerson during a training session at Chelsea Training Ground in Cobham, England. Getty Images
  • Reece James and Ben Chilwell during a training session at Chelsea Training Ground in Cobham, England. Getty Images
    Reece James and Ben Chilwell during a training session at Chelsea Training Ground in Cobham, England. Getty Images
  • Mason Mount, Tammy Abraham and Christian Pulisic during a training session at Chelsea Training Ground in Cobham, England. Getty Images
    Mason Mount, Tammy Abraham and Christian Pulisic during a training session at Chelsea Training Ground in Cobham, England. Getty Images

Timo Werner, Christian Pulisic and Chelsea stars prepare for Champions League decider at Aston Villa - in pictures


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Coach Thomas Tuchel will be concentrating fully on Chelsea's performance at Aston Villa on Sunday rather than worrying about how Champions League rivals Liverpool and Leicester are performing.

"For a long period of the game I want to be in a bubble," said Tuchel ahead of the final Premier League games of the season.

"If it’s near the end and we have results that have an influence on the amount of risk we need to take, because we are not leading or are not comfortable leading, then we need to know. I prefer not to know, but if it’s necessary to adapt our risk-management during the game, I think this is quite normal."

Chelsea will qualify for next season's Champions League with a win at Villa, and then face Manchester City in this season's final in Porto on Saturday, May 29.

Tuchel oversaw training with Christian Pulisic, Timo Werner, Ben Chilwell and the rest of the Blues squad prior to their trip to the Midlands, and is hoping for a repeat performance after the midweek victory over Leicester.

"First of all we approach the game like the game against Leicester, it’s in our hands and we can decide things with a win. But in a football match there can be a lot of twists and turns so we need to be ready for anything, on our pitches and the others."

When asked if securing Champions League qualification via the league would remove some pressure from the final, Tuchel replied: "For sure, for sure. We don't need to talk around it, for sure it takes some pressure off.

"This final, we will play 100 per cent no matter what to win the cup. This is it. The side effect (qualification for next season) of course is a crucial one.

"We've put so much hard work, so much quality and a very consistent amount of results into the last few months, that we want to finish the job. Three teams have a chance to catch two places, and so the race is on."

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

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae

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First-round leaderbaord

-5 C Conners (Can)

-3 B Koepka (US), K Bradley (US), V Hovland (Nor), A Wise (US), S Horsfield (Eng), C Davis (Aus);

-2 C Morikawa (US), M Laird (Sco), C Tringale (US)

Selected others: -1 P Casey (Eng), R Fowler (US), T Hatton (Eng)

Level B DeChambeau (US), J Rose (Eng) 

1 L Westwood (Eng), J Spieth (US)

3 R McIlroy (NI)

4 D Johnson (US)

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 biog

Favourite books: 'Ruth Bader Ginsburg: A Life' by Jane D. Mathews and ‘The Moment of Lift’ by Melinda Gates

Favourite travel destination: Greece, a blend of ancient history and captivating nature. It always has given me a sense of joy, endless possibilities, positive energy and wonderful people that make you feel at home.

Favourite pastime: travelling and experiencing different cultures across the globe.

Favourite quote: “In the future, there will be no female leaders. There will just be leaders” - Sheryl Sandberg, COO of Facebook.

Favourite Movie: Mona Lisa Smile 

Favourite Author: Kahlil Gibran

Favourite Artist: Meryl Streep