• TOTTENHAM RATINGS: Hugo Lloris – 6. The Frenchman had a quiet game, with only Gray’s and Onana’s chances in the box keeping him on his toes during the first half. Reuters
    TOTTENHAM RATINGS: Hugo Lloris – 6. The Frenchman had a quiet game, with only Gray’s and Onana’s chances in the box keeping him on his toes during the first half. Reuters
  • Cristian Romero – 8. Put in a superb tackle on Onana in the box in the first half, and was consistently solid and dominant in defence. He was also constantly picking out passes to trigger attacks. Reuters
    Cristian Romero – 8. Put in a superb tackle on Onana in the box in the first half, and was consistently solid and dominant in defence. He was also constantly picking out passes to trigger attacks. Reuters
  • Eric Dier –7. Put his midweek error to the back of his mind and looked back to his best at the backline. He was rarely troubled. EPA
    Eric Dier –7. Put his midweek error to the back of his mind and looked back to his best at the backline. He was rarely troubled. EPA
  • Ben Davies – 7. Prevented the visitors from making any headway on his flank, and kept the ball moving forward. AFP
    Ben Davies – 7. Prevented the visitors from making any headway on his flank, and kept the ball moving forward. AFP
  • Matt Doherty – 8. In for the suspended Emerson Royal, Doherty found an increasing amount of joy on the wing as the game went on, creating the penalty when his effort on goal was mishandled by Pickford, seeing Kane fouled. Getty
    Matt Doherty – 8. In for the suspended Emerson Royal, Doherty found an increasing amount of joy on the wing as the game went on, creating the penalty when his effort on goal was mishandled by Pickford, seeing Kane fouled. Getty
  • Pierre-Emile Hojbjerg – 9. Hojbjerg’s freedom to move forward in the second half helped Spurs move through the gears, and he was rewarded with a goal when he hooked Bentacur’s cross from under his feet to fire past Pickford. Getty
    Pierre-Emile Hojbjerg – 9. Hojbjerg’s freedom to move forward in the second half helped Spurs move through the gears, and he was rewarded with a goal when he hooked Bentacur’s cross from under his feet to fire past Pickford. Getty
  • Rodrigo Bentancur – 8. Initially caught by surprise by the pace and strength of Gray in the first half, he grew into the game and was superb despite picking up a yellow card. Given much more freedom to attack following Bissouma’s introduction, moving the ball forward, testing the wings and setting up Hojbjerg’s goal. EPA
    Rodrigo Bentancur – 8. Initially caught by surprise by the pace and strength of Gray in the first half, he grew into the game and was superb despite picking up a yellow card. Given much more freedom to attack following Bissouma’s introduction, moving the ball forward, testing the wings and setting up Hojbjerg’s goal. EPA
  • Ivan Perisic – 7. Returned to the starting line-up and attempted a number of overlapping runs on the wing, but his end product let him down. He saw a late move into the box cut out by Tarkowski. EPA
    Ivan Perisic – 7. Returned to the starting line-up and attempted a number of overlapping runs on the wing, but his end product let him down. He saw a late move into the box cut out by Tarkowski. EPA
  • Richarlison – 6. The former Everton player will be disappointed to have seen his evening come to an early end through injury. Before that, he had a variety of opportunities to score in the first half, including a free header which went over, a strike which bobbled wide of the post and a volleyed chance before half-time. PA
    Richarlison – 6. The former Everton player will be disappointed to have seen his evening come to an early end through injury. Before that, he had a variety of opportunities to score in the first half, including a free header which went over, a strike which bobbled wide of the post and a volleyed chance before half-time. PA
  • Son Heung-Min – 6. Fresh off his double against Frankfurt in the Champions League, Son was required to block Coleman’s strike, whilst he could only fire Kane’s parried effort over the bar in the second half. AFP
    Son Heung-Min – 6. Fresh off his double against Frankfurt in the Champions League, Son was required to block Coleman’s strike, whilst he could only fire Kane’s parried effort over the bar in the second half. AFP
  • Harry Kane – 8. The forward caused problems for the Everton defence and was rewarded with another penalty on his 400th appearance. Before that, Kane had a superb opportunity in the second half when he connected with a cross into the box, which he volleyed at Richarlison. On his first effort at goal, Kane’s shot from the outside of the box flew just over the bar. PA
    Harry Kane – 8. The forward caused problems for the Everton defence and was rewarded with another penalty on his 400th appearance. Before that, Kane had a superb opportunity in the second half when he connected with a cross into the box, which he volleyed at Richarlison. On his first effort at goal, Kane’s shot from the outside of the box flew just over the bar. PA
  • SUBS: Yves Bissouma (Richarlison 52’) – 8. Game changer. Brought on for the injured Richarlison, Bissouma’s positioning allowed Bentancur and Hojbjerg a little more freedom to move forward, sparking Spurs into attack. EPA
    SUBS: Yves Bissouma (Richarlison 52’) – 8. Game changer. Brought on for the injured Richarlison, Bissouma’s positioning allowed Bentancur and Hojbjerg a little more freedom to move forward, sparking Spurs into attack. EPA
  • Davinson Sanchez (Romero 87’) – N/R. Straight into action with a defensive header, Sanchez was brought onto help see out the game. EPA
    Davinson Sanchez (Romero 87’) – N/R. Straight into action with a defensive header, Sanchez was brought onto help see out the game. EPA
  • Oliver Skipp (Bentancur 90+2) – N/R. A late change for Antonio Conte’s side. EPA
    Oliver Skipp (Bentancur 90+2) – N/R. A late change for Antonio Conte’s side. EPA
  • Lucas Moura (Kane 90+2)– N/R. Another run-out for Moura on his return from injury as Kane received a standing ovation from the home crowd. PA
    Lucas Moura (Kane 90+2)– N/R. Another run-out for Moura on his return from injury as Kane received a standing ovation from the home crowd. PA
  • Djed Spence (Doherty 90+2’) – N/R. The former Nottingham Forest loanee was given his home debut in stoppage time. EPA
    Djed Spence (Doherty 90+2’) – N/R. The former Nottingham Forest loanee was given his home debut in stoppage time. EPA
  • EVERTON RATINGS: Jordan Pickford – 6. Rarely troubled in the first half but he had to be on his game in the second, first with Kane’s superb effort and Son’s follow up, and then to gather a ball from a Doherty. Unfortunately, he fouled Kane in the box and was unable to stop the resulting penalty, despite going the right way. AFP
    EVERTON RATINGS: Jordan Pickford – 6. Rarely troubled in the first half but he had to be on his game in the second, first with Kane’s superb effort and Son’s follow up, and then to gather a ball from a Doherty. Unfortunately, he fouled Kane in the box and was unable to stop the resulting penalty, despite going the right way. AFP
  • Seamus Coleman – 6. The Everton captain tried his luck when the ball rolled out to him on the edge of the box, with Son putting in a crucial deflection to deny him. Had a tough night against Son and Perisic. PA
    Seamus Coleman – 6. The Everton captain tried his luck when the ball rolled out to him on the edge of the box, with Son putting in a crucial deflection to deny him. Had a tough night against Son and Perisic. PA
  • James Tarkowski – 8. Standout display by the defender. From the off, Tarkowski was put to work to monitor Kane and cut out crosses, and he started the second half in the same manner, cutting out Son’s darting run. EPA
    James Tarkowski – 8. Standout display by the defender. From the off, Tarkowski was put to work to monitor Kane and cut out crosses, and he started the second half in the same manner, cutting out Son’s darting run. EPA
  • Conor Coady – 7. Solid in defence and managed Spurs’ attacking men well, along with providing Everton with a number of incisive forward passes to try and kickstart the game. AFP
    Conor Coady – 7. Solid in defence and managed Spurs’ attacking men well, along with providing Everton with a number of incisive forward passes to try and kickstart the game. AFP
  • Vitalii Mykolenko – 7. The Ukrainian reunited with his former teammate Richarlison with a crunching tackle in the first minute, and from there read the Brazilian well before his exit. He also handled Doherty’s moves as the game progressed. Booked. Reuters
    Vitalii Mykolenko – 7. The Ukrainian reunited with his former teammate Richarlison with a crunching tackle in the first minute, and from there read the Brazilian well before his exit. He also handled Doherty’s moves as the game progressed. Booked. Reuters
  • Dwight McNeil – 6. Replacing the suspended Anthony Gordon, he was forced into more defensive duties on the wing. A threat from set pieces. Booked. Reuters
    Dwight McNeil – 6. Replacing the suspended Anthony Gordon, he was forced into more defensive duties on the wing. A threat from set pieces. Booked. Reuters
  • Alex Iwobi – 6. A quieter game for one of Everton’s usual standout men, with Everton relying on counter attacks, and largely on the back foot in the second half. AFP
    Alex Iwobi – 6. A quieter game for one of Everton’s usual standout men, with Everton relying on counter attacks, and largely on the back foot in the second half. AFP
  • Idrissa Gueye – 7. Protected the defence well while distributing the ball and kickstarting the occasional attack. Booked. Reuters
    Idrissa Gueye – 7. Protected the defence well while distributing the ball and kickstarting the occasional attack. Booked. Reuters
  • Amadou Onana – 7. Stopped a fast Spurs break with a well-timed tackle on Bentancur. At the other end of the pitch, he sprinted onto a loose ball in a good opportunity for his side, but he couldn’t keep his effort on target. AFP
    Amadou Onana – 7. Stopped a fast Spurs break with a well-timed tackle on Bentancur. At the other end of the pitch, he sprinted onto a loose ball in a good opportunity for his side, but he couldn’t keep his effort on target. AFP
  • Demarai Gray – 6. Got the better of Bentancur before racing into the box, where he failed to keep his composure, and fired his shot fire over in Everton’s first chance of the game. EPA
    Demarai Gray – 6. Got the better of Bentancur before racing into the box, where he failed to keep his composure, and fired his shot fire over in Everton’s first chance of the game. EPA
  • Neal Maupay – 5. A fruitless display, with Maupay unable to get onto the ball or produce anything, with Everton’s big opportunities coming from individual breaks. Booked. Getty
    Neal Maupay – 5. A fruitless display, with Maupay unable to get onto the ball or produce anything, with Everton’s big opportunities coming from individual breaks. Booked. Getty
  • SUBS: Dominic Calvert-Lewin (Maupay 66’) – 5. On his return from injury, Calvert-Lewin was unable to find the target in the closing stages. Reuters
    SUBS: Dominic Calvert-Lewin (Maupay 66’) – 5. On his return from injury, Calvert-Lewin was unable to find the target in the closing stages. Reuters
  • James Garner (Coleman 67’) – 5. The former Manchester United man put in a dangerous cross into the box, which Lloris read well in a rare attacking move after Kane’s opener. Reuters
    James Garner (Coleman 67’) – 5. The former Manchester United man put in a dangerous cross into the box, which Lloris read well in a rare attacking move after Kane’s opener. Reuters
  • Salomon Rondon (Gueye 81’) – N/R. A late run out for Rondon. AFP
    Salomon Rondon (Gueye 81’) – N/R. A late run out for Rondon. AFP

Tottenham v Everton player ratings: Hojbjerg 9, Kane 8; Tarkowski 8, Maupay 5


  • English
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Harry Kane's second-half penalty on his 400th appearance for Tottenham Hotspur helped them to a 2-0 win over Everton to cement their place in the Premier League top four on Saturday.

Everton had defended resolutely and wasted a couple of gilt-edged chances but when their goalkeeper Jordan Pickford brought down England teammate Kane just before the hour mark the striker made no mistake from the spot.

Tottenham dominated after the break and Kane was then involved in a flowing move that ended with Pierre-Emile Hojbjerg wrapping up the points in the 86th minute.

Everton rarely looked like getting back into the game after going behind and have now managed only one victory in their last 20 Premier League games against Spurs.

Tottenham, who have won all seven home games in all competitions this season, moved level on 23 points with second-placed Manchester city who visit Liverpool on Sunday. Leaders Arsenal have 24 points.

Everton are 14th with 10 points from 10 games.

Assessing the performances at the Tottenham Hotspur Stadium, Emma James has provided her player ratings in the photo gallery above. To move on to the next photo, click on the arrows or if using a mobile device simply swipe.

Januzaj's club record

Manchester United 50 appearances, 5 goals

Borussia Dortmund (loan) 6 appearances, 0 goals

Sunderland (loan) 25 appearances, 0 goals

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 

All or Nothing

Amazon Prime

Four stars

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

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Engine: Electric motor generating 54.2kWh (Cooper SE and Aceman SE), 64.6kW (Countryman All4 SE)
Power: 218hp (Cooper and Aceman), 313hp (Countryman)
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  • Energy engineer: Dh25,000 to Dh30,000 
  • Production engineer: Dh30,000 to Dh40,000 
  • Data-driven supply chain management professional: Dh30,000 to Dh50,000 
  • HR leader: Dh40,000 to Dh60,000 
  • Engineering leader: Dh30,000 to Dh55,000 
  • Project manager: Dh55,000 to Dh65,000 
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UAE currency: the story behind the money in your pockets
Six pitfalls to avoid when trading company stocks

Following fashion

Investing is cyclical, buying last year's winners often means holding this year's losers.

Losing your balance

You end up with too much exposure to an individual company or sector that has taken your fancy.

Being over active

If you chop and change your portfolio too often, dealing charges will eat up your gains.

Running your losers

Investors hate admitting mistakes and hold onto bad stocks hoping they will come good.

Selling in a panic

If you sell up when the market drops, you have locked yourself out of the recovery.

Timing the market

Even the best investor in the world cannot consistently call market movements.

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

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Muslim Council of Elders condemns terrorism on religious sites

The Muslim Council of Elders has strongly condemned the criminal attacks on religious sites in Britain.

It firmly rejected “acts of terrorism, which constitute a flagrant violation of the sanctity of houses of worship”.

“Attacking places of worship is a form of terrorism and extremism that threatens peace and stability within societies,” it said.

The council also warned against the rise of hate speech, racism, extremism and Islamophobia. It urged the international community to join efforts to promote tolerance and peaceful coexistence.

Updated: October 16, 2022, 4:41 AM