Tottenham’s Champions League qualification hopes hang in the balance after they were denied a last-gasp win over Sporting Lisbon.
Spurs, who had laboured against their Portuguese opponents, thought they had won it – and booked their place in the knockout stages – with the last kick of the game as Harry Kane swept home from close range, but after a lengthy VAR check the England captain was ruled offside and it ended 1-1.
For a long time it looked like Spurs were going to lose as former striker Marcus Edwards, who joined them as an eight-year-old, put Sporting on course for a famous win with his first-half goal.
Rodrigo Bentancur levelled in the 80th minute before the late drama, which saw Tottenham boss Antonio Conte sent off when Kane’s effort was ruled out.
Tottenham defender Matt Doherty told BT Sport: "I think you can see from the celebrations we thought we won it. I don't really know what happened at the end.
“I thought because it went backwards and hit a defender it was a different phase of play. I'll have to look at the rule book. A few of us don't have a clue what happened.
“If we're being honest we didn't play that well. They nullified us in the first half and deserved to be ahead.
“We're top of the group. It's not how we wanted the night to go but it's still in our hands.
“I think it's clear to see we want to play like we did in the second half for 90 minutes. We know we're capable of doing it but it's what we're struggling to do.”
Victory would have assured Spurs of their place in the last 16, but now next week’s trip to Marseille is full of jeopardy, though a draw will be enough to send Conte’s men through and a win would seal their position as Group D winners.
That will not be an easy task considering their abject first-half performance and the fact they have a poor record away from home in Europe over the last few seasons.
Spurs not only had qualification on their agenda, they were also looking to respond to successive Premier League defeats, but endured a tough start.
Sporting, who won the reverse fixture 2-0 in the second round of matches, fired two warning shots inside the opening 20 minutes as Sebastian Coates put a free header from a corner wide before Paulinho flashed an effort just over after a fine cross from Pedro Porro.
The visitors took a deserved lead in the 22nd minute and there was no surprise who scored it.
Edwards, who left Spurs in 2019 after failing to build on that initial promise, silenced the home crowd when he drilled in from 25 yards, though questions will be asked about Cristian Romero, who backed off and allowed the shot, and goalkeeper Hugo Lloris, who looked to be beaten too easily.
The rest of the first half was not much better and Sporting had the ball in the back of the net again four minutes before the break, but Coates deliberately handled from a corner and was booked.
It was not difficult for Conte’s side to improve after the break and they laid siege on the Sporting goal in the opening 10 minutes of the second half.
They had three efforts in quick succession as Antonio Adan saved Eric Dier’s volley, Romero had a goal-bound shot blocked and Matt Doherty fired over.
Spurs were breaking the lines in a way they could not in the first half and Son Heung-min again tested Adan with a fierce shot that was parried, while Dier headed on to the roof of the net.
Sporting had two brilliant chances to end the contest but Lloris denied Fatawu Issahaku when he was through on goal and then, after Lloris kept out Porro’s effort, Flavio Nazinho embarrassingly missed an open net from the rebound.
His misery was compounded as Spurs finally levelled with 10 minutes remaining.
Adan had been superb with his aerial domination, but he missed an Ivan Perisic corner and Bentancur headed into an open net.
Dier missed a sitter to score as he headed wide from close range and then Bentancur fired over.
But there was to be late drama and Spurs thought they had won it after Kane rammed home from close range when Emerson Royal’s header fell into his path.
However, wild scenes of celebration were cut short as VAR ruled there was an offside and ecstasy turned to agony.
Conte lost his cool and was sent off for good measure as Spurs head to France next week with work still to do.
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
Feeding the thousands for iftar
Six industrial scale vats of 500litres each are used to cook the kanji or broth
Each vat contains kanji or porridge to feed 1,000 people
The rice porridge is poured into a 500ml plastic box
350 plastic tubs are placed in one container trolley
Each aluminium container trolley weighing 300kg is unloaded by a small crane fitted on a truck
Company Fact Box
Company name/date started: Abwaab Technologies / September 2019
Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO
Based: Amman, Jordan
Sector: Education Technology
Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed
Stage: early-stage startup
Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.
Tips from the expert
Dobromir Radichkov, chief data officer at dubizzle and Bayut, offers a few tips for UAE residents looking to earn some cash from pre-loved items.
- Sellers should focus on providing high-quality used goods at attractive prices to buyers.
- It’s important to use clear and appealing photos, with catchy titles and detailed descriptions to capture the attention of prospective buyers.
- Try to advertise a realistic price to attract buyers looking for good deals, especially in the current environment where consumers are significantly more price-sensitive.
- Be creative and look around your home for valuable items that you no longer need but might be useful to others.
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Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
The specs: 2017 GMC Sierra 1500 Denali
Price, base / as tested Dh207,846 / Dh220,000
Engine 6.2L V8
Transmission Eight-speed automatic
Power 420hp @ 5,600rpm
Torque 624Nm @ 4,100rpm
Fuel economy, combined 13.5L / 100km
How Filipinos in the UAE invest
A recent survey of 10,000 Filipino expatriates in the UAE found that 82 per cent have plans to invest, primarily in property. This is significantly higher than the 2014 poll showing only two out of 10 Filipinos planned to invest.
Fifty-five percent said they plan to invest in property, according to the poll conducted by the New Perspective Media Group, organiser of the Philippine Property and Investment Exhibition. Acquiring a franchised business or starting up a small business was preferred by 25 per cent and 15 per cent said they will invest in mutual funds. The rest said they are keen to invest in insurance (3 per cent) and gold (2 per cent).
Of the 5,500 respondents who preferred property as their primary investment, 54 per cent said they plan to make the purchase within the next year. Manila was the top location, preferred by 53 per cent.
Landfill in numbers
• Landfill gas is composed of 50 per cent methane
• Methane is 28 times more harmful than Co2 in terms of global warming
• 11 million total tonnes of waste are being generated annually in Abu Dhabi
• 18,000 tonnes per year of hazardous and medical waste is produced in Abu Dhabi emirate per year
• 20,000 litres of cooking oil produced in Abu Dhabi’s cafeterias and restaurants every day is thrown away
• 50 per cent of Abu Dhabi’s waste is from construction and demolition
The bio
Favourite book: Kane and Abel by Jeffrey Archer
Favourite quote: “The world makes way for the man who knows where he is going.” - Ralph Waldo Emerson, American essayist
Favourite Authors: Arab poet Abu At-Tayyib Al-Mutanabbi
Favourite Emirati food: Luqaimat, a deep-fried dough soaked in date syrup
Hobbies: Reading and drawing
