When Chelsea gaze at their trophy cabinet and reflect upon a season that ended up as the greatest in their history, the chances are that heroes spring to mind: Didier Drogba, Frank Lampard, Ashley Cole, Petr Cech, Ramires, Roberto Di Matteo.
Andre Villas-Boas does not figure in that list. If Di Matteo was the architect of the club's success, his Portuguese predecessor seemed more of a bulldozer, demolishing Chelsea's lofty ambitions and threatening to tear down their greatest team.
It leaves the new Tottenham Hotspur manager with a reputation to rebuild as he prepares for a first reunion with his former club.
If gratitude is in short supply, it is no surprise. Chelsea prospered despite Villas-Boas, not because of him. Their glory came after his dismissal. His departure was lamented by few.
But today is a first chance to alter opinions at Stamford Bridge.
While the clash of North and West London was a fierce enough rivalry without Chelsea's Champions League victory in May depriving Spurs of a place among the European elite and Tottenham appointing the manager their foes dismissed, there is an understandable focus on the touchline where Villas-Boas and the man who learnt from the mistakes he made, Di Matteo, meet.
Predictably, Villas-Boas has denied it is a revenge mission. Nevertheless, the subtext of his season is a quest for vindication.
The managerial wunderkind has to illustrate that his methods work, that he can coach players without alienating them.
For those who only paid passing attention to his achievements at Porto, he is viewed through the prism of failure at Chelsea.
It was a failure of man-management but also of a club who appointed a revolutionary manager while preserving the status quo, a powerful dressing room preferred.
Change was always dependent upon one man. Roman Abramovich belatedly implemented it this summer, 12 months too late for Villas-Boas, but after the Champions League provided the old guard with a last, and lasting, hurrah.
The irony is that the two teams who take the field at White Hart Lane today are both closer to the ideal Villas-Boas had than the Chelsea team he managed.
If passing and pressing are prominent parts of his ethos, he inherited a side that alternated between being direct and defensive.
They excelled at both to overcome Barcelona and Bayern Munich in last season's Champions League but now Di Matteo has become a pragmatic convert to entertainment. Chelsea top the league, a prolific team reinvented to satisfy the owner's quest for goals. They have been transformed by the transfer market.
And yet, while the delay allowed Drogba and his teammates to conquer Europe, the makeover could have happened sooner.
Di Matteo's, perhaps, is the team Villas-Boas envisaged a year ago with Juan Mata, his finest signing, joined by Eden Hazard and Oscar in a trio of classy creators, with attacking full-backs and a greater fluidity than Chelsea had displayed.
But Tottenham share similar characteristics. They, too, have pace on the flanks and attacking verve.
In contrast to Villas-Boas's ageing Chelsea charges, the athleticism and ability of Mousa Dembele and Sandro gives them an extra element in the centre of midfield.
They are the multidimensional players, equipped to rotate and run. A squad is being shaped according to his principles.
But a purist has shown moments of smiling pragmatism. If Villas-Boas's time at Chelsea proved one thing, it was that compromise can be beneficial.
Too inflexible then, he has made a concerted effort to be more amenable. His qualities as a coach were rarely in doubt. Developing people skills is the key as he seeks to win and win over with his Spurs.
sports@thenational.ae
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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
Top investing tips for UAE residents in 2021
Build an emergency fund: Make sure you have enough cash to cover six months of expenses as a buffer against unexpected problems before you begin investing, advises Steve Cronin, the founder of DeadSimpleSaving.com.
Think long-term: When you invest, you need to have a long-term mindset, so don’t worry about momentary ups and downs in the stock market.
Invest worldwide: Diversify your investments globally, ideally by way of a global stock index fund.
Is your money tied up: Avoid anything where you cannot get your money back in full within a month at any time without any penalty.
Skip past the promises: “If an investment product is offering more than 10 per cent return per year, it is either extremely risky or a scam,” Mr Cronin says.
Choose plans with low fees: Make sure that any funds you buy do not charge more than 1 per cent in fees, Mr Cronin says. “If you invest by yourself, you can easily stay below this figure.” Managed funds and commissionable investments often come with higher fees.
Be sceptical about recommendations: If someone suggests an investment to you, ask if they stand to gain, advises Mr Cronin. “If they are receiving commission, they are unlikely to recommend an investment that’s best for you.”
Get financially independent: Mr Cronin advises UAE residents to pursue financial independence. Start with a Google search and improve your knowledge via expat investing websites or Facebook groups such as SimplyFI.
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UAE currency: the story behind the money in your pockets
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
Ticket prices
General admission Dh295 (under-three free)
Buy a four-person Family & Friends ticket and pay for only three tickets, so the fourth family member is free
Buy tickets at: wbworldabudhabi.com/en/tickets
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Dubai World Cup draw
1. Gunnevera
2. Capezzano
3. North America
4. Audible
5. Seeking The Soul
6. Pavel
7. Gronkowski
8. Axelrod
9. New Trails
10. Yoshida
11. K T Brave
12. Thunder Snow
13. Dolkong
Sreesanth's India bowling career
Tests 27, Wickets 87, Average 37.59, Best 5-40
ODIs 53, Wickets 75, Average 33.44, Best 6-55
T20Is 10, Wickets 7, Average 41.14, Best 2-12
More on Yemen's civil war
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