• TOTTENHAM RATINGS: Hugo Lloris - 7: Close-range save from Adams in first couple of minutes, although not sure how much he knew about it. Other good stops from Ward-Prowse and Armstrong in first half. Not to blame for any of the goals and must have looked on in disbelief at defensive shambles in front of him. Reuters
    TOTTENHAM RATINGS: Hugo Lloris - 7: Close-range save from Adams in first couple of minutes, although not sure how much he knew about it. Other good stops from Ward-Prowse and Armstrong in first half. Not to blame for any of the goals and must have looked on in disbelief at defensive shambles in front of him. Reuters
  • Emerson Royal - 3: Terrible first half from Brazilian as Saints ran riot down his flank. Indecisive, sloppy, failing to clear lines … everything Antonio Conte hates in his defenders. Seemed to have improved after break but was then beaten to cross by both Elyounoussi and Adams for second and third Saints goals. Reuters
    Emerson Royal - 3: Terrible first half from Brazilian as Saints ran riot down his flank. Indecisive, sloppy, failing to clear lines … everything Antonio Conte hates in his defenders. Seemed to have improved after break but was then beaten to cross by both Elyounoussi and Adams for second and third Saints goals. Reuters
  • Davinson Sanchez - 4: One of several Spurs defenders who failed to clear the danger before Broja’s goal. More awful defending allowed same player to get through on goal later in half but Albanian missed chance. Booked for scything down Adams in second half and left arguing with Emerson after second Saints goal. Getty
    Davinson Sanchez - 4: One of several Spurs defenders who failed to clear the danger before Broja’s goal. More awful defending allowed same player to get through on goal later in half but Albanian missed chance. Booked for scything down Adams in second half and left arguing with Emerson after second Saints goal. Getty
  • Cristian Romero - 6: Argentine defender thought he had scored his first Spurs goal with diving header in first half but ruled out for offside. One memorably bad pass way over the Spurs attack that flew out for a goalkick in second half. EPA
    Cristian Romero - 6: Argentine defender thought he had scored his first Spurs goal with diving header in first half but ruled out for offside. One memorably bad pass way over the Spurs attack that flew out for a goalkick in second half. EPA
  • Ben Davies - 5: Disastrous slip gifted possession to Saints ahead of Broja goal and far from convincing evening from Welshman and the Spurs defence as whole. Getty
    Ben Davies - 5: Disastrous slip gifted possession to Saints ahead of Broja goal and far from convincing evening from Welshman and the Spurs defence as whole. Getty
  • Sergio Reguilon - 7: Had chance laid on plate by Kane after 15 minutes but hit shot too close to Forster – great save but Spaniard should have scored. Lovely deep cross to set-up Kane header just after break. Reuters
    Sergio Reguilon - 7: Had chance laid on plate by Kane after 15 minutes but hit shot too close to Forster – great save but Spaniard should have scored. Lovely deep cross to set-up Kane header just after break. Reuters
  • Harry Winks - 5: One of many Spurs players guilty of handing possession to Saints in error-strewn first half for home side. Another mistake gave chance to Broja in second half that Southampton attacker blazed over. AP
    Harry Winks - 5: One of many Spurs players guilty of handing possession to Saints in error-strewn first half for home side. Another mistake gave chance to Broja in second half that Southampton attacker blazed over. AP
  • Pierre-Emile Hojbjerg - 6: Former Saints midfielder supplied low cross that Bednarek turned into his own net for opener. Lucky not to give away penalty just before break for handball. Hooked just after half-time. Getty
    Pierre-Emile Hojbjerg - 6: Former Saints midfielder supplied low cross that Bednarek turned into his own net for opener. Lucky not to give away penalty just before break for handball. Hooked just after half-time. Getty
  • Lucas Moura - 7: Lovely reverse pass through to Hojbjerg to start move for Spurs’ opening goal but then went very quiet until second half. Produced centimetre-perfect cross for Son’s goal. Reuters
    Lucas Moura - 7: Lovely reverse pass through to Hojbjerg to start move for Spurs’ opening goal but then went very quiet until second half. Produced centimetre-perfect cross for Son’s goal. Reuters
  • Son Heung-min - 8: Would have opened scoring had Bednarek not turned cross into his own net. Fantastic first-time finish to put Spurs back in front. His lightening acceleration means he is always a danger. AP
    Son Heung-min - 8: Would have opened scoring had Bednarek not turned cross into his own net. Fantastic first-time finish to put Spurs back in front. His lightening acceleration means he is always a danger. AP
  • Harry Kane - 7: Beautifully weighted pass across box for Reguilion in first half that teammate should have finished. Saw downward header bounce up and over the bar early in second half. Lovely pass in run-up to Son goal and an excellent cross to set-up Bergwijn's injury-time chance. Reuters
    Harry Kane - 7: Beautifully weighted pass across box for Reguilion in first half that teammate should have finished. Saw downward header bounce up and over the bar early in second half. Lovely pass in run-up to Son goal and an excellent cross to set-up Bergwijn's injury-time chance. Reuters
  • SUBS: Rodrigo Bentancur – (Hojbjerg 60’) 6: New signing from Juventus had crowd on their feet pretty much straight away with one ball to Moura. Reuters
    SUBS: Rodrigo Bentancur – (Hojbjerg 60’) 6: New signing from Juventus had crowd on their feet pretty much straight away with one ball to Moura. Reuters
  • Dejan Kulusevski – (Moura 76’): N/A. Reuters
    Dejan Kulusevski – (Moura 76’): N/A. Reuters
  • Steven Bergwijn – (Reguilon 83): N/A. Dutchman thought he had grabbed another injury-time goal to earn Spurs a point but was caught offside. Reuters
    Steven Bergwijn – (Reguilon 83): N/A. Dutchman thought he had grabbed another injury-time goal to earn Spurs a point but was caught offside. Reuters
  • SOUTHAMPTON: Fraser Forster - 7: Super save from Reguilion in first half and had no chance with either Spurs goal. AFP
    SOUTHAMPTON: Fraser Forster - 7: Super save from Reguilion in first half and had no chance with either Spurs goal. AFP
  • Kyle Walker-Peters - 7: Full-back up against his former club and Spurs could have done with him judging by their defensive display in the first half and end of second. AFP
    Kyle Walker-Peters - 7: Full-back up against his former club and Spurs could have done with him judging by their defensive display in the first half and end of second. AFP
  • Jan Bednarek - 7: Turned ball into his own net with Son lurking for opening goal but was rare error in good performance by Polish defender. Getty
    Jan Bednarek - 7: Turned ball into his own net with Son lurking for opening goal but was rare error in good performance by Polish defender. Getty
  • Mohammed Salisu - 7: Had header deflected wide in first half. Wonderfully timed tackle to deny Son shot on goal just after break. AP
    Mohammed Salisu - 7: Had header deflected wide in first half. Wonderfully timed tackle to deny Son shot on goal just after break. AP
  • Romain Perraud- 8: Supplied ball for Broja’s leveller and picked out Armstrong with another cross soon after that saw Lloris save resulting header. Hit bar with cracking strike as Saints piled on first-half pressure. AP
    Romain Perraud- 8: Supplied ball for Broja’s leveller and picked out Armstrong with another cross soon after that saw Lloris save resulting header. Hit bar with cracking strike as Saints piled on first-half pressure. AP
  • Oriol Romeu - 6: Kept things simple and the supply line to wide players consistent in excellent Southampton display in first half. Shot wide of target at start of second and also picked up his regulation booking. PA
    Oriol Romeu - 6: Kept things simple and the supply line to wide players consistent in excellent Southampton display in first half. Shot wide of target at start of second and also picked up his regulation booking. PA
  • James Ward-Prowse - 8: Found space to shoot from edge of area towards Lloris’ near post but Frenchman saved well in first half. Brilliant balls into box to set up goals for Elyounoussi and Adams in space of three minutes. Relentless work rate from the captain. Reuters
    James Ward-Prowse - 8: Found space to shoot from edge of area towards Lloris’ near post but Frenchman saved well in first half. Brilliant balls into box to set up goals for Elyounoussi and Adams in space of three minutes. Relentless work rate from the captain. Reuters
  • Stuart Armstrong - 6: Had decent downward header saved by Lloris in first half and struck a left-footed effort just wide five minutes before break. AP
    Stuart Armstrong - 6: Had decent downward header saved by Lloris in first half and struck a left-footed effort just wide five minutes before break. AP
  • Mohamed Elyounoussi - 7: Lovely ball into box set up early opportunity for Adams and was a constant thorn in Spurs side in opening 45 minutes. Tremendous diving header to level scores with 10 minutes to go from pinpoint Ward-Prowse ball. Getty
    Mohamed Elyounoussi - 7: Lovely ball into box set up early opportunity for Adams and was a constant thorn in Spurs side in opening 45 minutes. Tremendous diving header to level scores with 10 minutes to go from pinpoint Ward-Prowse ball. Getty
  • Armando Broja - 7: Almost scored straight after Spurs’ opener but was denied by Lloris. Made no mistake minutes later with side-footed finish from Perraud pass. Missed absolute sitter when clean through before break and dragged shot wide. Blazed another chance over in second half. AFP
    Armando Broja - 7: Almost scored straight after Spurs’ opener but was denied by Lloris. Made no mistake minutes later with side-footed finish from Perraud pass. Missed absolute sitter when clean through before break and dragged shot wide. Blazed another chance over in second half. AFP
  • LONDON, ENGLAND - FEBRUARY 09: Che Adams of Southampton celebrates after scoring their team's third goal during the Premier League match between Tottenham Hotspur and Southampton at Tottenham Hotspur Stadium on February 09, 2022 in London, England. (Photo by Mike Hewitt / Getty Images)
    LONDON, ENGLAND - FEBRUARY 09: Che Adams of Southampton celebrates after scoring their team's third goal during the Premier League match between Tottenham Hotspur and Southampton at Tottenham Hotspur Stadium on February 09, 2022 in London, England. (Photo by Mike Hewitt / Getty Images)
  • SUBS: Shane Long – (Adams 88’) N/A. Getty
    SUBS: Shane Long – (Adams 88’) N/A. Getty
  • Theo Walcott – (Broja 90’) N/A. PA Ibrahima Diallo – (Elyounoussi 90+7’) N/A.
    Theo Walcott – (Broja 90’) N/A. PA Ibrahima Diallo – (Elyounoussi 90+7’) N/A.

Tottenham v Southampton player ratings: Emerson 3, Son 8; Ward-Prowse 8, Adams 7


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Southampton twice came from behind to secure a 3-2 Premier League win at Tottenham Hotspur on Wednesday.

The Saints fell behind when Jan Bednarek turned Pierre-Emile Hojbjerg's cut-back into his own net, under pressure from Son Heung-min.

Spurs, though, only held on to the lead for five minutes. Ben Davies slipped in the box, Spurs failed to clear their lines and the ball was eventually crossed into the middle for Armando Broja to finish first time.

Southampton will have been wondering how they went in at half-time level after missing numerous chances after the levelling the scores, with Broja in particular pulling one great opprtunity wide of target when clean through on goal after another Tottenham defensive error.

It looked like the Saints were going to be made to pay as Spurs came out much-improved in the second half and they took regained the lead when Son finished superbly from a Lucas Moura cross.

But Southampton were not to be denied and James Ward-Prowse was the architect for both goals. First, the England midfielder crossed from the right for Mohamed Elyounoussi to head home.

And three minutes later, an almost identical cross from Ward-Prowse found Che Adams who headed Southampton's winner.

Substutite Steven Bergwijn was denied an injury-time leveller by the offside flag that would have very harsh on the Saints who are now up to 10th in the table.

"We played fantastic football today and deserved to take something," said Southampton manager Ralph Hasenhuttl. "We believed in us and the mentality and character of the team is outrageous, it is fantastic to watch, they are fighting for everything.

"We played fantastic football and played 23 passes before the second goal. Fantastic."

Spurs are seventh in the table, four points behind West Ham in fourth place, although they do have three games in hand on the Hammers.

Manager Antonio Conte said: "There is a long way in front of us and we have to be more better to manage the game in different situations. There are many parts of the game and we can improve in this aspect.

"The players gave everything tonight and that is why it was a pity to lose the game. When you give everything and lose, that is no good."

You can see the player ratings in the galler above. To view the next image, click on the arrows or swipe if on a mobile device.

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MATCH INFO

Manchester City 0

Wolves 2 (Traore 80', 90 4')

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FIXTURES

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Saturday, November 17
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Saturday, November 24
|Italy v New Zealand
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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

Fanney Khan

Producer: T-Series, Anil Kapoor Productions, ROMP, Prerna Arora

Director: Atul Manjrekar

Cast: Anil Kapoor, Aishwarya Rai, Rajkummar Rao, Pihu Sand

Rating: 2/5 

Updated: February 10, 2022, 4:27 AM