Chelsea 2 Manchester City 3
In two shades of blue, separated by 100 yards, two flags fluttered in the Birmingham breeze. Hanging from the upper tier of the Holte End, the traditional home of the Aston Villa faithful, one simply said: "Thank you Roman".
Opposite it, in the North Stand, another plucked its message from the calendar. It read: "93.20, May 13, 2012." To every self-respecting Manchester City fan, there is nothing cryptic about this, just as the Chelsea supporters need not elaborate on why they are grateful to owner Roman Abramovich. It was in the 20th second of the 94th minute of the final Premier League campaign of the 2011/12 season that Sergio Aguero drilled the title-winning goal past Paddy Kenny in the Queens Park Rangers goal.
Chelsea's historic high came six days later, Didier Drogba converting the penalty that made them champions of Europe for the first time. Last season did not just provide the context for the clash of the nouveau riche; it supplied moments that transformed players into immortals at these two clubs.
And it posed a challenge: how do you top that? Over 90 minutes at Villa Park, the clubs' combined response was five goals, one red card, a surfeit of drama and a continuation of the action-packed end to last season.
Over a summer, Chelsea's solution was to spend. City's answer, on and off the field, was to find the answer within.
A goal down to Fernando Torres, their powers of recovery were apparent in the subsequent comeback. Without a summer signing - even if Jack Rodwell is set to become a belated first - their existing personnel remain an awesome proposition.
With David Silva limited to a cameo after his exertions in Euro 2012 and Mario Balotelli absent altogether, with Joe Hart, Joleon Lescott and Gareth Barry also on the injured list, they nevertheless overpowered Chelsea.
It was a show of strength, one that scarcely justified Roberto Mancini's view that his side could be third or fourth favourites in the title race.
"They are the favourites, there is no doubt about it," said Roberto Di Matteo, the Chelsea manager.
"He has kept the squad together and it is a strong squad. We have to catch up 25 points from last season."
Much as Mancini may regret missing out on Robin van Persie - he has accepted defeat in his pursuit of the Arsenal captain - when Carlos Tevez is in this mood, the Dutchman would face a battle for a place.
The Argentine was an incessant menace to an overworked Chelsea defence, scurrying and scoring.
"His form is better than last year," Mancini said. His fitness is, too.
"It is the first time in four or five years he did a pre-season," the Italian added.
Collective resolve is as important as individual qualities. City's spirit secured them the Premier League.
It was apparent again as, trailing to a goal beautifully taken goal by the impressive Torres, they mounted another in the series of comebacks.
Yaya Toure was a blockbusting presence in midfield, Samir Nasri an elusive one, darting into space. Both scored.
It was, though, a game that was changed by a red card.
Branislav Ivanovic's premature departure meant that Chelsea's aims of being expansive had to change. Instead, as they did in their Champions League run, they had to try to batten down the hatches.
They couldn't. Nor, with less of the ball and one man fewer, could they supply their most expensive addition.
Eden Hazard was the only newcomer on show for either side - Marko Marin was injured and Oscar occupied by Olympic duty - and the Belgian debuted against the club he could have joined.
"We saw some glimpses of his talent and he will be a success," Di Matteo said.
The £32 million (Dh184m) was predictably greeted with chants of "what a waste of money" from the City fans who cheered when, attempting a back-heel, the Belgium international trod on the ball and tripped over.
It was that sort of day for Chelsea. Even without expenditure, City showed a surer footing.
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How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
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The chef's advice
Troy Payne, head chef at Abu Dhabi’s newest healthy eatery Sanderson’s in Al Seef Resort & Spa, says singles need to change their mindset about how they approach the supermarket.
“They feel like they can’t buy one cucumber,” he says. “But I can walk into a shop – I feed two people at home – and I’ll walk into a shop and I buy one cucumber, I’ll buy one onion.”
Mr Payne asks for the sticker to be placed directly on each item, rather than face the temptation of filling one of the two-kilogram capacity plastic bags on offer.
The chef also advises singletons not get too hung up on “organic”, particularly high-priced varieties that have been flown in from far-flung locales. Local produce is often grown sustainably, and far cheaper, he says.
The specs
Engine: 2.0-litre 4-cylinder turbo
Power: 258hp from 5,000-6,500rpm
Torque: 400Nm from 1,550-4,000rpm
Transmission: Eight-speed auto
Fuel consumption: 6.1L/100km
Price: from Dh362,500
On sale: now
THE BIO: Martin Van Almsick
Hometown: Cologne, Germany
Family: Wife Hanan Ahmed and their three children, Marrah (23), Tibijan (19), Amon (13)
Favourite dessert: Umm Ali with dark camel milk chocolate flakes
Favourite hobby: Football
Breakfast routine: a tall glass of camel milk
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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)
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