• Chelsea's Timo Werner scores against West Ham United in London on Saturday, April 24. EPA
    Chelsea's Timo Werner scores against West Ham United in London on Saturday, April 24. EPA
  • Chelsea's Timo Werner, centre, celebrates after scoring his side's opening goal against West Ham United at London Stadium on Saturday. AP
    Chelsea's Timo Werner, centre, celebrates after scoring his side's opening goal against West Ham United at London Stadium on Saturday. AP
  • Chelsea's manager Thomas Tuchel congratulates his players after the win over West Ham United. AFP
    Chelsea's manager Thomas Tuchel congratulates his players after the win over West Ham United. AFP
  • Referee Chris Kavanagh checks on Chelsea's Ben Chilwell after he is fouled by West Ham United's Fabian Balbuena. PA
    Referee Chris Kavanagh checks on Chelsea's Ben Chilwell after he is fouled by West Ham United's Fabian Balbuena. PA
  • Fabian Balbuena of West Ham United is shown a red card by referee Chris Kavanagh. Getty
    Fabian Balbuena of West Ham United is shown a red card by referee Chris Kavanagh. Getty
  • Chelsea's Timo Werner against West Ham's Vladimir Coufal. EPA
    Chelsea's Timo Werner against West Ham's Vladimir Coufal. EPA
  • Chelsea's Ben Chilwell against West Ham United's Vladimir Coufal and Fabian Balbuena. Reuters
    Chelsea's Ben Chilwell against West Ham United's Vladimir Coufal and Fabian Balbuena. Reuters
  • West Ham's Tomas Soucek, right, kicks the ball ahead of Chelsea's Christian Pulisic. AP
    West Ham's Tomas Soucek, right, kicks the ball ahead of Chelsea's Christian Pulisic. AP

Timo Werner ends goal drought to give Chelsea upper hand in top-four fight with West Ham


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Chelsea edged ahead in the race for the top four with a 1-0 victory over fellow Champions League hopefuls West Ham.

A rare goal from Timo Werner, only his second in the league since November, helped the Blues move three points clear of fifth-placed Hammers.

Thomas Tuchel's side just about managed to get the job done ahead of a genuine European showdown against Real Madrid on Tuesday night.

West Ham, who kicked off behind Chelsea on goal difference, had every reason to be affronted at the proposed breakaway league given that they were above four of the six clubs involved when it was announced.

They were feeling hard done by again when a late VAR decision saw defender Fabian Balbuena shown one of the most ludicrous red cards of the season.

Chelsea dominated early on and created three good chances in the opening 15 minutes, first when Mason Mount drifted into space down the right and laid the ball back to Werner, who scooped his first-time shot over.

Moments later Mount's quick feet in the area took him past Tomas Soucek and Issa Diop but his low shot was held by Lukasz Fabianski.

Then Werner pulled the ball back for Christian Pulisic, unmarked, but he hurried his effort and fired straight at Fabianski.

West Ham's best chance of the first half came in the 35th minute when Soucek pounced on a loose ball from a free-kick and prodded goalwards.

His effort was blocked on the line by Cesar Azpilicueta with VAR confirming, despite West Ham's pleas, that the Blues skipper had not handled the ball.

Instead it was Chelsea who went in ahead at the break after Werner laid the ball off to Christian Pulisic and then raced into the box to receive Ben Chilwell's low cross and convert from eight yards.

Werner should have doubled the lead shortly after half-time when Fabianski beat out a shot from Mount.

The ball fell to the German four yards out with the goal at his mercy but he somehow shanked his shot wide, to the disbelief of Tuchel.

West Ham almost made him pay when Mount blocked from Ryan Fredericks and Jesse Lingard's follow-up lob drifted narrowly wide.

Mount tested Fabianski again with a curler from the edge of the box and the Hammers' keeper also saved well from Werner.

But West Ham were still in the match until, with eight minutes left, Balbuena cleared the ball and caught Chilwell on the calf.

Not a single Chelsea player complained and play continued, but VAR intervened and referee Chris Kavanagh dutifully trotted to the monitor before sending the Paraguayan defender off.

It virtually ended the match as a contest although Blues substitute Tammy Abraham missed the chance to mark his late appearance with a goal when he headed over in stoppage time.

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The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

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UAE currency: the story behind the money in your pockets

The Book of Collateral Damage

Sinan Antoon

(Yale University Press)

PREMIER LEAGUE FIXTURES

Saturday (UAE kick-off times)

Watford v Leicester City (3.30pm)

Brighton v Arsenal (6pm)

West Ham v Wolves (8.30pm)

Bournemouth v Crystal Palace (10.45pm)

Sunday

Newcastle United v Sheffield United (5pm)

Aston Villa v Chelsea (7.15pm)

Everton v Liverpool (10pm)

Monday

Manchester City v Burnley (11pm)

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Switch%20Foods%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202022%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Edward%20Hamod%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Plant-based%20meat%20production%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2034%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%246.5%20million%3Cbr%3E%3Cstrong%3EFunding%20round%3A%3C%2Fstrong%3E%20Seed%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Based%20in%20US%20and%20across%20Middle%20East%3C%2Fp%3E%0A
FIRST TEST SCORES

England 458
South Africa 361 & 119 (36.4 overs)

England won by 211 runs and lead series 1-0

Player of the match: Moeen Ali (England)

 

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

Europe’s rearming plan
  • Suspend strict budget rules to allow member countries to step up defence spending
  • Create new "instrument" providing €150 billion of loans to member countries for defence investment
  • Use the existing EU budget to direct more funds towards defence-related investment
  • Engage the bloc's European Investment Bank to drop limits on lending to defence firms
  • Create a savings and investments union to help companies access capital
Full list of brands available for Instagram Checkout

Adidas @adidaswomen

Anastasia Beverly Hills @anastasiabeverlyhills

Balmain @balmain

Burberry @burberry

ColourPop @colourpopcosmetics

Dior @dior

H&M @hm

Huda Beauty @hudabeautyshop

KKW @kkwbeauty

Kylie Cosmetics @kyliecosmetics

MAC Cosmetics @maccosmetics

Michael Kors @michaelkors

NARS @narsissist

Nike @niketraining & @nikewomen

NYX Cosmetics @nyxcosmetics

Oscar de la Renta @oscardelarenta

Ouai Hair @theouai

Outdoor Voices @outdoorvoices

Prada @prada

Revolve @revolve

Uniqlo @uniqlo

Warby Parker @warbyparker

Zara @zara

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 specs: 2018 Maserati Levante S

Price, base / as tested: Dh409,000 / Dh467,000

Engine: 3.0-litre V6

Transmission: Eight-speed automatic

Power: 430hp @ 5,750rpm

Torque: 580Nm @ 4,500rpm

Fuel economy, combined: 10.9L / 100km

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%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EOlivia%20Newman%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Daisy%20Edgar-Jones%2C%20Taylor%20John%20Smith%2C%20Harris%20Dickinson%2C%20David%20Strathairn%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202%2F5%3C%2Fp%3E%0A
Arabian Gulf Cup FINAL

Al Nasr 2

(Negredo 1, Tozo 50)

Shabab Al Ahli 1

(Jaber 13)

My Country: A Syrian Memoir

Kassem Eid, Bloomsbury

Sam Smith

Where: du Arena, Abu Dhabi

When: Saturday November 24

Rating: 4/5

SUZUME
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FIGHT INFO

Men’s 60kg Round 1:

Ahmad Shuja Jamal (AFG) beat Krisada Takhiankliang (THA) - points 
Hyan Aljmyah (SYR) beat Akram Alyminee (YEM) - retired Round 1
Ibrahim Bilal (UAE) beat Bhanu Pratap Pandit (IND) - TKO Round 1

Men’s 71kg Round 1:
Seyed Kaveh Soleyman (IRI) beat Abedel Rahman (JOR) - RSC round 3.
Amine Al Moatassime (UAE) walk over Ritiz Puri (NEP)

UAE currency: the story behind the money in your pockets
Company%20profile
%3Cp%3EName%3A%20Cashew%0D%3Cbr%3EStarted%3A%202020%0D%3Cbr%3EFounders%3A%20Ibtissam%20Ouassif%20and%20Ammar%20Afif%0D%3Cbr%3EBased%3A%20Dubai%2C%20UAE%0D%3Cbr%3EIndustry%3A%20FinTech%0D%3Cbr%3EFunding%20size%3A%20%2410m%0D%3Cbr%3EInvestors%3A%20Mashreq%2C%20others%0D%3C%2Fp%3E%0A
Silent Hill f

Publisher: Konami

Platforms: PlayStation 5, Xbox Series X/S, PC

Rating: 4.5/5

How to help

Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200

ABU DHABI TRIATHLON

For more information, and to enter the race, please visit www.abudhabi.triathlon.org.

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The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative