Harry Kane missed a late penalty as England’s World Cup dreams ended in a heartbreaking defeat to reigning champions France in a blockbuster quarter-final clash.
Having reached the semi-finals in 2018 and finished as runners-up at last year’s European Championship, Gareth Southgate’s side were dreaming of a mouthwatering semi-final against Morocco.
England’s hopes were dashed by Aurelien Tchouameni’s early thunderbolt, only for Kane to level from the spot and equal Wayne Rooney’s goalscoring record for the national team.
France’s all-time scorer Olivier Giroud restored the World Cup holders’ lead and it proved to be the winner after Kane blazed over a late penalty in a crushing 2-1 quarter-final exit.
England midfielder Jordan Henderson said: "It is hard now to sum it up, it is hard to find the right words.
"I thought we gave everything in the game, we were disappointed to go 1-0 down but we showed the character and mentality to keep going and find the equaliser.
"We gave it everything and unfortunately it wasn't our night.
"We know how many penalties Harry has scored for us, how many goals he has contributed to even get us here. He will be stronger for this in the future. He is a world-class striker and our captain, he will bounce back."
England have a long history of costly spot-kick misses but normally those issues arise in shoot-outs, like the agonising Euro 2020 final defeat to Italy last summer.
Southgate is contracted until next the European Championship and this may well prove his final World Cup match in charge – a night when his players rallied impressively after falling behind for the first time in Qatar.
Tchouameni’s thunderous drive from distance flew in just 17 minutes into the game after calls for a foul on Bukayo Saka in the build-up fell on deaf ears.
Penalty appeals for a Dayot Upamecano foul on Kane were also ignored after the VAR concluded the decision occurred outside the box, but Southgate’s side heeded his advice to remain composed and robust.
England deservedly drew level when Tchouameni upended Saka early in the second half, with Kane beating Hugo Lloris to move level with Rooney’s all-time record of 53 goals.
Giroud put Didier Deschamps’ side back ahead in Al Khor, only for Theo Hernandez’s clumsy challenge on Mason Mount to bring another penalty after referee Wilton Sampaio reviewed the pitchside monitor.
But Kane found the Al Bayt Stadium stands rather than the net, meaning England are packing for home rather than preparing for a third successive semi-final in major competitions, while France face Morocco on Wednesday.
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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
Biog:
Age: 34
Favourite superhero: Batman
Favourite sport: anything extreme
Favourite person: Muhammad Ali
Results for Stage 2
Stage 2 Yas Island to Abu Dhabi, 184 km, Road race
Overall leader: Primoz Roglic SLO (Team Jumbo - Visma)
Stage winners: 1. Fernando Gaviria COL (UAE Team Emirates) 2. Elia Viviani ITA (Deceuninck - Quick-Step) 3. Caleb Ewan AUS (Lotto - Soudal)
The specs
Common to all models unless otherwise stated
Engine: 4-cylinder 2-litre T-GDi
0-100kph: 5.3 seconds (Elantra); 5.5 seconds (Kona); 6.1 seconds (Veloster)
Power: 276hp
Torque: 392Nm
Transmission: 6-Speed Manual/ 8-Speed Dual Clutch FWD
Price: TBC
New UK refugee system
- A new “core protection” for refugees moving from permanent to a more basic, temporary protection
- Shortened leave to remain - refugees will receive 30 months instead of five years
- A longer path to settlement with no indefinite settled status until a refugee has spent 20 years in Britain
- To encourage refugees to integrate the government will encourage them to out of the core protection route wherever possible.
- Under core protection there will be no automatic right to family reunion
- Refugees will have a reduced right to public funds
MATCH INFO
Uefa Champions League semi-final, second leg result:
Ajax 2-3 Tottenham
Tottenham advance on away goals rule after tie ends 3-3 on aggregate
Final: June 1, Madrid
UAE rugby in numbers
5 - Year sponsorship deal between Hesco and Jebel Ali Dragons
700 - Dubai Hurricanes had more than 700 playing members last season between their mini and youth, men's and women's teams
Dh600,000 - Dubai Exiles' budget for pitch and court hire next season, for their rugby, netball and cricket teams
Dh1.8m - Dubai Hurricanes' overall budget for next season
Dh2.8m - Dubai Exiles’ overall budget for next season
