Tottenham Hotspur 5
Kane 30’, 52’, Rose 44’, Townsend 45’ (pen), Chadli 78’
Chelsea 3
Costa 18’, Hazard 61’, Terry 87’
Man of the match Harry Kane
LONDON // There was an air of disbelief that swirled around White Hart Lane on Thursday.
A brilliant game ended in victory for Tottenham, who climbed above Arsenal into fifth, and left Chelsea only level at the top of the Premier League.
A month ago it had seemed conceivable that Jose Mourinho’s side might pass unbeaten through the season, but a run of five points from five away games has seen them above Manchester City at the top of the table purely because “c” comes before “m” in the alphabet.
At the heart of it all, with two goals and two assists, was Harry Kane, confirming his status as one of the most promising young English strikers of recent years.
At first it looked like following the familiar pattern.
For the third straight game between these sides, Spurs started brightly, threatened to unsettle Chelsea and then fell behind to their opponents’ first serious attack.
As at Stamford Bridge a month ago, it was Harry Kane who was the liveliest Tottenham player, his direct running unnerving Gary Cahill. It was his cross – after a neat through-ball from Christian Eriksen – that led to Nacer Chadli’s 16th-minute effort that brought a fine save from Thibaut Courtois.
Two minutes later, though, it was Chelsea who took the lead, Eden Hazard again the architect.
He skipped by Danny Rise and beat Hugo Lloris with a low shot that rebounded to Oscar whose cross-host was turned in from close range by Diego Costa for his 14th league goal of the season.
Previous Tottenhams may have wilted then, but a doughtiness is emerging in Pochettino’s side and, on the half-hour, they equalised.
Kane cut in from the left and drilled a low shot from 25 yards just inside the post. It was a goal of great quality, his 16th of the season, although only his sixth in the Premier League and one that brought a surge of belief.
Tottenham had not beaten Chelsea in nine Premier League games but a minute before the break, Eriksen laid in Chadli and although his effort trundled against the post, Rose had sprinted 60 yards to latch into the rebound and give Spurs the lead.
A minute later, Kane was tripped in the corner of the box and Andros Townsend converted the penalty – all three first-half scorers for Spurs came through their youth system.
After so many disappointments over the years, Spurs must have had doubts but, nine minutes after the break, Kane turned by Nemanja Matic and John Terry and rolled a finish into the far corner.
Hazard pulled one back after a neat one-two with Cesc Fabregas, then Lloris saved superbly from Cesar Azpilicueta.
But with 13 minutes to go Chadli ran onto Kane’s pass, darted in from the left and made it 5-2. There was time for John Terry to pull one back and tingle the nerves, but Spurs had done enough.
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
Tips for job-seekers
- Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
- Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.
David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
