Tottenham boss Antonio Conte has told Mikel Arteta to stop complaining and focus on his team after the Arsenal manager appeared to blame referee Paul Tierney for Wednesday's heavy North London defeat.
Fifth-placed Spurs closed the gap on their bitter rivals to one point with a comfortable 3-0 win to keep alive hopes of stealing the final Champions League berth.
A Harry Kane double and a Son Heung-min strike did the damage while Arsenal's miserable visit to the Tottenham Hotspur Stadium was compounded by Rob Holding's sending off.
Holding’s red card was sandwiched between Kane’s goals as the Arsenal defender came out second-best in a tussle with Son.
Speaking after the game, Arteta would not be drawn on his thoughts on the match official, saying: ”I cannot say what I think or I will be suspended.”
He would not add to his opinion but, when asked about Arteta’s take on the decisions from the officials, Conte did not hold back.
“He complains a lot,” the Italian said of Arteta. “He has to focus more on his team. He has to focus more on his work. He has to continue to work because he’s a very good [coach]. To hear someone complain all the time is not so good.
“At Liverpool [on Saturday] do you hear me complain about Fabinho and all the fouls? No. He can take my advice if he wants, but if not I don’t care.
“I listen and he complains a lot. I think that he has to be more focussed on his team and not to complain because he has just started his work. He has to be calm and try to continue to work. To listen to a coach complain a lot of the time is not good.”
Spurs v Arsenal ratings
Both teams now have two games remaining as the fixture came at a crucial stage of the season, having been rescheduled after Arsenal successfully appealed to the Premier League.
Conte has been unhappy about the postponement and once again hit out at the call as he continued to criticise his North London rivals.
“He [Arteta] complained about the fixtures and that was after Arsenal had an unbelievable postponement with just one Covid case,” he added.
“Now we’re playing at 12pm on Sunday and they don’t play until Monday. We can’t always complain.”
Holding replaced Ben White in the heart of defence, who could only settle for a place among the substitutes following a hamstring injury. The red card now means Holding will be suspended for the vital Monday trip to Newcastle.
Should Tottenham win at home to Burnley on Sunday afternoon, Arsenal will go into the clash trailing their rivals.
Arsenal end their season at home against Frank Lampard’s Everton, while Spurs travel to East Anglia to take on already-relegated Norwich City.
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What is the FNC?
The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning.
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval.
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
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