You're allowed five subs in the Carabao Cup final (plus an sixth one in extra time) but both sides can still make more changes if they need.

Joel Matip powers a header back to Caoimhin Kelleher, who fumbles it across the byeline. Or so it looks but the officials say it didn't go behind for a corner.

Luis Diaz cuts the ball back for James Milner, who plays a one-two and then shoots well over the bar.

Jonathan Woodgate
Former England defender on BBC Radio 5 Live

The match has flown by. The teams have been so intense; the pace they are playing at, the decisions they've made. Thiago Silva making great decisions, Mendy making great saves, Kelleher making great saves.

Stuart Attwell comes across to talk to Jurgen Klopp who isn't happy.

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That's a big triple sub there.

Funny to see Harvey Elliott get on since he wasn't even due to be on the nine-man bench until Thiago's injury in the warm-up.

Triple sub for Liverpool as Diogo Jota, Harvey Elliott and James Milner replace Naby Keita, Jordan Henderson and Sadio Mane.

Thomas: If there hadn't even been a VAR check I don't think anyone would have been arguing it should have been disallowed. They're just looking for ways to ruin football now.

Alex Browning: I’ve always been in favour of the old quote questioning what a player is doing on the field if they’re not interfering with play, but struggle to see how that’s offside given the modern interpretation.

Now it's Chelsea who think they are ahead - and are wrong.

Timo Werner is offside from Mateo Kovacic's through ball and crosses for Kai Havertz. His header is clawed away by Caoimhin Kelleher... just behind the line.

And the flag goes up anyway.

Liverpool fans shout for a penalty. Trent Alexander-Arnold puts in a corner and Luis Diaz heads against Reece James' torso. Nowhere near his arms.

Big chance for Luis Diaz and Liverpool. He's played in on goal but Edouard Mendy saves his shot with his legs.

For all his goals, Romelu Lukaku has only won a Belgian title, an Italian one and the Club World Cup in his career.

Chelsea bring on two big-money strikers. Romelu Lukaku and Timo Werner replace Mason Mount and Christian Pulisic.

This is a very different frontline now - and a big game for Lukaku.

It's all Liverpool now. Luis Diaz beats Trevoh Chalobah too easily and puts in a cross which Thiago Silva clears. But Silva catches Edouard Mendy in the process. Mendy is grimacing but plays on - and he claws away the croner.

Jonathan Woodgate
Former England defender on BBC Radio 5 Live

It is the block from van Dijk on Rudiger. He couldn't get back. That is the right decision.

That's a big shout. Virgil van Dijk never touched the ball but the argument is a defender had to track him and that let Sadio Mane run free.

The goal is ruled out for a Virgil van Dijk offside.

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Stuart Attwell is going to the screen to view this.

Virgil van Dijk is offside as Trent Alexander-Arnold whips in the free-kick. He didn't get a touch but was he interfering with play? That's the question.

Image source, Getty Images

Video Assistant Refereepublished at 17:55 Greenwich Mean Time 27 February 2022

17:55 GMT 27 February 2022

Oh what's this? There's a VAR check for offside.