Perhaps it is a sign of the impact Antonio Conte has made that his worst league result in charge of Tottenham still involved coming from behind to take a point away from home.
The Italian became the first Spurs manager to go unbeaten in his first seven league games in charge but he regretted that it was not a fifth victory in the last six. “My demands are very high.” Conte said. "I am used to play to win and for me there is a big disappointment when we don’t win.”
Tottenham played against 10 men in the second half and camped in Southampton territory but a winner eluded them. “You have to try and exploit this type of situation much better than we did,” rued Conte.
They had the ball in the Saints net four times but only Harry Kane’s penalty counted, and after the striker’s injury-time header went wide, Tottenham were condemned to a frustrating draw. “It feels like a defeat,” said the excellent Harry Winks. “We are not happy.”
Southampton, who had beaten West Ham on Sunday, could not complete a capital double but did savour their resilience.
“I am unbelievably proud of what we have done,” said manager Ralph Hasenhuttl. “It was a very big point. No one thought it would happen after the sending off and equaliser before half-time.”
Kyle Walker-Peters defended defiantly a side depleted by Mohammed Salisu’s red card. Full-back Yan Valery stood in valiantly as a centre-back, James Ward-Prowse and forward Adam Armstrong showed a Stakhanovite work ethic in midfield when they did not have the ball and goalkeeper Fraser Forster made a series of fine saves to deny Matt Doherty, Heung-Min Son and Bryan Gil.
He did, however, benefit from a lucky reprieve. When he spilled Winks’ high cross as Matt Doherty challenged him, the ball bounced in off Forster. Referee Anthony Taylor gave a foul but few could identify it.
It was Spurs’ third disallowed goal and if Ben Davies was clearly offside in the first half, Kane had celebrated when he latched on to the excellent Winks’ lovely pass and tucked in a shot. A VAR review later, he was ruled fractionally offside.
And whereas Tottenham had cruised to victory against Crystal Palace on Sunday when their opponents had a first-half red card, there was no repeat. Nor, indeed, was there a sequel to last season’s 5-2 win at St Mary’s, when Kane provided four goals for Son.
But they did concede first again. Tottenham failed to clear Salisu’s long throw and Ward-Prowse hooked in a half-volley with the outside of his right foot. Often a set-piece specialist, he showed he can connect sweetly with a ball in open play to score in a third consecutive game.
Then Salisu’s eventual game came to a premature end. He collected a second yellow card in 13 minutes and if the first, following a handball by Emerson Royal, may have been unfortunate, he had been in reckless mode when he tripped Son in the box after another incisive pass from Winks.
Kane converted his penalty expertly. A scorer of a solitary league goal under Nuno Espirito Santo has three in his last three matches for Conte and he converted his penalty expertly. Then the rearguard action began. Hasenhuttl’s team can specialise in losing leads but he added: “It is a winning point, even though we have dropped two.”
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MATCH INFO
Iceland 0 England 1 (Sterling pen 90 1)
Man of the match Kari Arnason (Iceland)
The Bio
Hometown: Bogota, Colombia
Favourite place to relax in UAE: the desert around Al Mleiha in Sharjah or the eastern mangroves in Abu Dhabi
The one book everyone should read: 100 Years of Solitude by Gabriel Garcia Marquez. It will make your mind fly
Favourite documentary: Chasing Coral by Jeff Orlowski. It's a good reality check about one of the most valued ecosystems for humanity
ARSENAL IN 1977
Feb 05 Arsenal 0-0 Sunderland
Feb 12 Manchester City 1-0 Arsenal
Feb 15 Middlesbrough 3-0 Arsenal
Feb 19 Arsenal 2-3 West Ham
Feb 26 Middlesbrough 4-1 Arsenal (FA Cup)
Mar 01 Everton 2-1 Arsenal
Mar 05 Arsenal 1-4 ipswich
March 08 Arsenal 1-2 West Brom
Mar 12 QPR 2-1 Arsenal
Mar 23 Stoke 1-1 Arsenal
Apr 02 Arsenal 3-0 Leicester
COMPANY PROFILE
Company name: BorrowMe (BorrowMe.com)
Date started: August 2021
Founder: Nour Sabri
Based: Dubai, UAE
Sector: E-commerce / Marketplace
Size: Two employees
Funding stage: Seed investment
Initial investment: $200,000
Investors: Amr Manaa (director, PwC Middle East)
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
ESSENTIALS
The flights
Emirates flies from Dubai to Phnom Penh via Yangon from Dh2,700 return including taxes. Cambodia Bayon Airlines and Cambodia Angkor Air offer return flights from Phnom Penh to Siem Reap from Dh250 return including taxes. The flight takes about 45 minutes.
The hotels
Rooms at the Raffles Le Royal in Phnom Penh cost from $225 (Dh826) per night including taxes. Rooms at the Grand Hotel d'Angkor cost from $261 (Dh960) per night including taxes.
The tours
A cyclo architecture tour of Phnom Penh costs from $20 (Dh75) per person for about three hours, with Khmer Architecture Tours. Tailor-made tours of all of Cambodia, or sites like Angkor alone, can be arranged by About Asia Travel. Emirates Holidays also offers packages.
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates