• TOTTENHAM RATINGS: Hugo Lloris - 7: Needed a few attempts to gather a cross after 25 minutes but not called into action again until he turned Nketiah shot over bar just before break. No serious saves to make in second half. AFP
    TOTTENHAM RATINGS: Hugo Lloris - 7: Needed a few attempts to gather a cross after 25 minutes but not called into action again until he turned Nketiah shot over bar just before break. No serious saves to make in second half. AFP
  • Davinson Sanchez - 7: Defender’s first start for three months with Cristian Romero out injured and, after coming under some early pressure, enjoyed a stress-free night in defence. Getty
    Davinson Sanchez - 7: Defender’s first start for three months with Cristian Romero out injured and, after coming under some early pressure, enjoyed a stress-free night in defence. Getty
  • Eric Dier - 8: Well-timed sliding challenge to prevent Nketiah getting through on goal in opening two minutes. His long ball forward heading for Son resulted in Holding’s challenge and a red card for the Gunner. Reuters
    Eric Dier - 8: Well-timed sliding challenge to prevent Nketiah getting through on goal in opening two minutes. His long ball forward heading for Son resulted in Holding’s challenge and a red card for the Gunner. Reuters
  • Ben Davies - 7: Early booking for tripping Saka but that was only blot on copybook. Flying block on Saka effort early in second half but Spurs were three up by then. Standing ovation when taken off late on. Reuters
    Ben Davies - 7: Early booking for tripping Saka but that was only blot on copybook. Flying block on Saka effort early in second half but Spurs were three up by then. Standing ovation when taken off late on. Reuters
  • Emerson Royal - 7: A couple of first-half chance but failed to find target with either strike. Saw header saved brilliantly by Ramsdale just before hour mark. Getty
    Emerson Royal - 7: A couple of first-half chance but failed to find target with either strike. Saw header saved brilliantly by Ramsdale just before hour mark. Getty
  • Rodigo Bentancur - 7: Uruguayan’s flicked header supplied assist for Kane’s second goal and helped Tottenham dominate midfield. AFP
    Rodigo Bentancur - 7: Uruguayan’s flicked header supplied assist for Kane’s second goal and helped Tottenham dominate midfield. AFP
  • Pierre-Emile Hojbjerg - 7: Rock solid in middle of park as attacking players ran riot in front of him. Good night’s work from Dane who never wasted a pass. AP
    Pierre-Emile Hojbjerg - 7: Rock solid in middle of park as attacking players ran riot in front of him. Good night’s work from Dane who never wasted a pass. AP
  • Ryan Sessegnon - 7: Mixed bag with his delivery but one lovely curling cross from left set-up chance for Emerson who couldn’t finish. Teed-up another opportunity for Son who scuffed shot over. Getty
    Ryan Sessegnon - 7: Mixed bag with his delivery but one lovely curling cross from left set-up chance for Emerson who couldn’t finish. Teed-up another opportunity for Son who scuffed shot over. Getty
  • Dejan Kulusevski - 8: Swede’s cross into box resulted in Spurs’ winning penalty that Kane dispatched and helped Spurs cause Arsenal defence constant problems. Has been key player for Conte's team since his January arrival. AFP
    Dejan Kulusevski - 8: Swede’s cross into box resulted in Spurs’ winning penalty that Kane dispatched and helped Spurs cause Arsenal defence constant problems. Has been key player for Conte's team since his January arrival. AFP
  • Son Heung-min - 9: Took some heavy treatment from Holding that ended with Arsenal man sent-off. Earned Spurs penalty when barged over by Soares. Poked home third after good work from Kane and ballooned another chance over bar. Fuming at substitution when he clearly wanted more goals. Getty
    Son Heung-min - 9: Took some heavy treatment from Holding that ended with Arsenal man sent-off. Earned Spurs penalty when barged over by Soares. Poked home third after good work from Kane and ballooned another chance over bar. Fuming at substitution when he clearly wanted more goals. Getty
  • Harry Kane - 9: Side-footed confident penalty into bottom corner to put Spurs in front then headed second from a metre out for his 12th and 13th goals against Arsenal. Denied hat-trick when swerving shot from distance saved by Ramsdale. EPA
    Harry Kane - 9: Side-footed confident penalty into bottom corner to put Spurs in front then headed second from a metre out for his 12th and 13th goals against Arsenal. Denied hat-trick when swerving shot from distance saved by Ramsdale. EPA
  • SUBS: Lucas Moura – (On for Kulusevski 72’) 7: Pace caused immediate problems and resulted in two Arsenal players being booked for fouls trying to stop him. AFP
    SUBS: Lucas Moura – (On for Kulusevski 72’) 7: Pace caused immediate problems and resulted in two Arsenal players being booked for fouls trying to stop him. AFP
  • Steven Bergwijn – (On for Son 72’) 6: Joined with party in full swing and Spurs in total control. Getty Joe Rodon – (On for Davies 82’) N/A.
    Steven Bergwijn – (On for Son 72’) 6: Joined with party in full swing and Spurs in total control. Getty Joe Rodon – (On for Davies 82’) N/A.
  • ARSENAL RATINGS: Aaron Ramsdale - 7: Not to blame for any of the goals as defence imploded in front of him. Fabulous one-handed stop to stop Emerson making it four. Reuters
    ARSENAL RATINGS: Aaron Ramsdale - 7: Not to blame for any of the goals as defence imploded in front of him. Fabulous one-handed stop to stop Emerson making it four. Reuters
  • Cedric Soares - 4: Clumsy shove on Son after getting on wrong side of attacker gave away first-half penalty. Gifted ball to Spurs that lead to another Kane scoring opportunity. Redeemed himself slightly with vital challenge to deny a lurking Kane. Reuters
    Cedric Soares - 4: Clumsy shove on Son after getting on wrong side of attacker gave away first-half penalty. Gifted ball to Spurs that lead to another Kane scoring opportunity. Redeemed himself slightly with vital challenge to deny a lurking Kane. Reuters
  • Gabriel - 6: Left short-handed at back when defensive partner saw red and manager Arteta should have brought on another defender immediately. Rolled by Kane and ended up poking ball straight to Son for third goal. Limped off injured with 15 minutes to go. EPA
    Gabriel - 6: Left short-handed at back when defensive partner saw red and manager Arteta should have brought on another defender immediately. Rolled by Kane and ended up poking ball straight to Son for third goal. Limped off injured with 15 minutes to go. EPA
  • Rob Holding - 1: Absolutely brainless performance from defender in such a crucial game. Third needless challenge on Son in opening half hour resulted in yellow card and red followed not long after for arm/shoulder in South Korean’s face. Reuters
    Rob Holding - 1: Absolutely brainless performance from defender in such a crucial game. Third needless challenge on Son in opening half hour resulted in yellow card and red followed not long after for arm/shoulder in South Korean’s face. Reuters
  • Takehiro Tomiyasu - 6: Brilliant defending to block Kane chance that would have made it 2-0 in first half. One of Arsenal’s better defender’s on night. AFP
    Takehiro Tomiyasu - 6: Brilliant defending to block Kane chance that would have made it 2-0 in first half. One of Arsenal’s better defender’s on night. AFP
  • Granit Xhaka - 5: Shot high and wide from way out just before half-hour mark and looked like he was starting to lose his head after Holding’s red card. Ended up in defence due to sending-off and injured teammates. Booked late on which had been coming. AFP
    Granit Xhaka - 5: Shot high and wide from way out just before half-hour mark and looked like he was starting to lose his head after Holding’s red card. Ended up in defence due to sending-off and injured teammates. Booked late on which had been coming. AFP
  • Mohamed Elneny - 6: Given job of blocking balls heading into path of Kane and was doing fine until first goal then England captain stepped up a gear, Gunners went down to 10 men and gameplan went out of window. Getty
    Mohamed Elneny - 6: Given job of blocking balls heading into path of Kane and was doing fine until first goal then England captain stepped up a gear, Gunners went down to 10 men and gameplan went out of window. Getty
  • Bukayo Saka - 5: Gunners attacker couldn’t get foothold in game with Spurs dominating at other end and didn’t have chance to score until just after half-time when had shot blocked. AFP
    Bukayo Saka - 5: Gunners attacker couldn’t get foothold in game with Spurs dominating at other end and didn’t have chance to score until just after half-time when had shot blocked. AFP
  • Martin Odegaard - 5: Had game’s first shot on goal straight at keeper from distance but in-form midfielder saw his influence kept to minimum. Should have pulled back to 3-1 but side-footed straight to Lloris. Booked for fouling Moura. Reuters
    Martin Odegaard - 5: Had game’s first shot on goal straight at keeper from distance but in-form midfielder saw his influence kept to minimum. Should have pulled back to 3-1 but side-footed straight to Lloris. Booked for fouling Moura. Reuters
  • Gabriel Martinelli - 6: Ran Leeds ragged at weekend and looked a threat early on here until Spurs scored and Holding was sent off, turning game on head. Good run and ball supplied chance for Saka after break. AFP
    Gabriel Martinelli - 6: Ran Leeds ragged at weekend and looked a threat early on here until Spurs scored and Holding was sent off, turning game on head. Good run and ball supplied chance for Saka after break. AFP
  • Eddie Nketiah - 5: Lost Kane ahead of Spurs’ attacker’s second goal with Arsenal a defender down due to Holding’s stupidity. Saw curling shot palmed over bar by Lloris just before half-time. EPA
    Eddie Nketiah - 5: Lost Kane ahead of Spurs’ attacker’s second goal with Arsenal a defender down due to Holding’s stupidity. Saw curling shot palmed over bar by Lloris just before half-time. EPA
  • SUBS: Emile Smith Rowe – (On for Martinelli 64’) 5: Not the greatest time to come on with team down to ten men and three goals down. Booked for pulling back Moura. AFP
    SUBS: Emile Smith Rowe – (On for Martinelli 64’) 5: Not the greatest time to come on with team down to ten men and three goals down. Booked for pulling back Moura. AFP
  • Alexandre Lacazette – (On for Nketiah 73’) 5: No chance to change game that was already lost. Reuters
    Alexandre Lacazette – (On for Nketiah 73’) 5: No chance to change game that was already lost. Reuters
  • Nuno Tavares – (On for Gabriel 75’) 5: Came on due another defensive injury for Gunners. AP
    Nuno Tavares – (On for Gabriel 75’) 5: Came on due another defensive injury for Gunners. AP

Tottenham vs Arsenal player ratings: Son 9, Kane 9, Holding 1, Saka 5


  • English
  • Arabic

Tottenham Hotspur defeated 10-man Arsenal 3-0 on Thursday to move within one point of their North London rivals in the Premier League table.

The Gunners made a decent start at the Tottenham Hotspur Stadium but Cedric Soares barged into Son Heung-min to give away penalty after 22 minutes and Harry Kane made no mistake from the spot.

Little over 10 minutes later, Rob Holding – who had already been guilty of numerous fouls on Son – was shown a second yellow card for taking out the South Korean's run with a reckless shoulder barge.

In what was a raucous atmosphere, Kane then made it 2-0 when he headed home with a far-post header after Rodrigo Bentancur flicked on a corner.

It was 3-0 just after half time when Son fired home after good work from Kane and that was job done for Spurs who remain in fifth but are now breathing down Arsenal's necks for that final Champions League place.

The momentum could now be with Antonio Conte's side who take on struggling Burnley at home and relegated Norwich City away in their final two games.

Arsenal have a tricky fixture in the north-east at Newcastle United before a final home fixture against an Everton team who could still be fighting for their top-flight lives.

You can see the player ratings from Thursday's game in the gallery above. To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

UAE currency: the story behind the money in your pockets
The years Ramadan fell in May

1987

1954

1921

1888

TECH%20SPECS%3A%20APPLE%20WATCH%20SERIES%209
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Dengue%20fever%20symptoms
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Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

McLaren GT specs

Engine: 4-litre twin-turbo V8

Transmission: seven-speed

Power: 620bhp

Torque: 630Nm

Price: Dh875,000

On sale: now

Results

4pm: Al Bastakiya – Listed (TB) $150,000 (Dirt) 1,900m; Winner: Panadol, Mickael Barzalona (jockey), Salem bin Ghadayer (trainer)

4.35pm: Dubai City Of Gold – Group 2 (TB) $228,000 (Turf) 2,410m; Winner: Walton Street, William Buick, Charlie Appleby

5.10pm: Mahab Al Shimaal – Group 3 (TB) $228,000 (D) 1,200m; Winner: Canvassed, Pat Dobbs, Doug Watson

5.45pm: Burj Nahaar – Group 3 (TB) $228,000 (D) 1,600m; Winner: Midnight Sands, Pat Dobbs, Doug Watson

6.20pm: Jebel Hatta – Group 1 (TB) $260,000 (T) 1,800m; Winner: Lord Glitters, Daniel Tudhope, David O’Meara

6.55pm: Al Maktoum Challenge Round-1 – Group 1 (TB) $390,000 (D) 2,000m; Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass

7.30pm: Nad Al Sheba – Group 3 (TB) $228,000 (T) 1,200m; Winner: Final Song, Frankie Dettori, Saeed bin Suroor

Results

1. Lewis Hamilton (Mercedes) 1hr 32mins 03.897sec

2. Max Verstappen (Red Bull-Honda) at 0.745s

3. Valtteri Bottas (Mercedes) 37.383s

4. Lando Norris (McLaren) 46.466s

5.Sergio Perez (Red Bull-Honda) 52.047s

6. Charles Leclerc (Ferrari) 59.090s

7. Daniel Ricciardo (McLaren) 1:06.004

8. Carlos Sainz Jr (Ferrari) 1:07.100

9. Yuki Tsunoda (AlphaTauri-Honda) 1:25.692

10. Lance Stroll (Aston Martin-Mercedes) 1:26.713,

Favourite book: ‘The Art of Learning’ by Josh Waitzkin

Favourite film: Marvel movies

Favourite parkour spot in Dubai: Residence towers in Jumeirah Beach Residence

Tips for SMEs to cope
  • Adapt your business model. Make changes that are future-proof to the new normal
  • Make sure you have an online presence
  • Open communication with suppliers, especially if they are international. Look for local suppliers to avoid delivery delays
  • Open communication with customers to see how they are coping and be flexible about extending terms, etc
    Courtesy: Craig Moore, founder and CEO of Beehive, which provides term finance and working capital finance to SMEs. Only SMEs that have been trading for two years are eligible for funding from Beehive.
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

Company%20profile
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'Joker'

Directed by: Todd Phillips

Starring: Joaquin Phoenix

Rating: Five out of five stars

Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now

Liverpool 4-1 Shrewsbury

Liverpool
Gordon (34'), Fabinho (44' pen, 90' 3), Firmino (78')

Shrewsbury
Udoh (27'minutes)

Man of the Match: Kaide Gordon (Liverpool)

SPEC%20SHEET%3A%20NOTHING%20PHONE%20(2A)
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THE%20STRANGERS'%20CASE
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The biog

Hometown: Cairo

Age: 37

Favourite TV series: The Handmaid’s Tale, Black Mirror

Favourite anime series: Death Note, One Piece and Hellsing

Favourite book: Designing Brand Identity, Fifth Edition

What are the influencer academy modules?
  1. Mastery of audio-visual content creation. 
  2. Cinematography, shots and movement.
  3. All aspects of post-production.
  4. Emerging technologies and VFX with AI and CGI.
  5. Understanding of marketing objectives and audience engagement.
  6. Tourism industry knowledge.
  7. Professional ethics.
ZIMBABWE V UAE, ODI SERIES

All matches at the Harare Sports Club:

1st ODI, Wednesday - Zimbabwe won by 7 wickets

2nd ODI, Friday, April 12

3rd ODI, Sunday, April 14

4th ODI, Tuesday, April 16

UAE squad: Mohammed Naveed (captain), Rohan Mustafa, Ashfaq Ahmed, Shaiman Anwar, Mohammed Usman, CP Rizwan, Chirag Suri, Mohammed Boota, Ghulam Shabber, Sultan Ahmed, Imran Haider, Amir Hayat, Zahoor Khan, Qadeer Ahmed

Updated: May 13, 2022, 3:12 AM