Pride of place in the television schedule for Sunday has been given to Tottenham Hotspur against Liverpool. The astute viewer will know not to miss the opening minutes, when the away team are notoriously vulnerable. But the close student of Spurs will wonder if the hosts have the instinct to exploit Liverpool’s jittery starts.
On Tuesday, Tottenham joined Liverpool, Manchester City and Chelsea in the last 16 of the Champions League, the full quartet of English clubs progressing from the group stage but did so without correcting an impression they are under strict instructions to spend most of the first hour of matches in a cautious wait-and-see posture, saving their proactive football for later.
Their victory at Olympique Marseille would be seized in stoppage time thanks to a Pierre-Emile Hojbjerg goal after Clement Lenglet had cancelled out Marseille’s half-time lead.
“We need to try and play all the 90 minutes at the same level,” admitted Cristian Stellini, the assistant coach who was the night’s acting manager, with Antonio Conte serving a touchline ban.
Over at Anfield, Conte and Stellini’s compatriot, the Napoli manager Luciano Spalletti made a telling observation about the late-game stamina of another English club.
Liverpool had inflicted a first defeat of the season on Spalletti’s dazzlers thanks to Mohamed Salah and Darwin Nunez’s 85th and 98th-minute strikes, making some amends for the 4-1 defeat at Napoli on match day one.
Although the victory was not enough to knock Napoli off top place, it is a feather in Liverpool’s cap. “If you look at the last 10 minutes, it was almost as if my players felt we had reached the objective [Liverpool needed to win by a four-goal margin to leapfrog Napoli in the table],” reckoned Spalletti. “Our level dropped a bit. Maybe that’s an aspect of this team’s character. Liverpool always play flat-out – that’s part of their character.”
It was meant as praise for Jurgen Klopp, his counterpart, and for a Liverpool who chased four trophies right up to the finish line in their remarkable, 63-match 2021/22 campaign. But they now sit ninth in the Premier League partly because they have been so sluggish in reaching the upper gears.
Liverpool 2 Napoli 0: player ratings
In more than half their matches in 2022/23, Liverpool have conceded the first goal. Against Napoli in Italy, Brighton, Arsenal and Leeds United, they fell behind within the first five minutes.
When a weakness like that becomes so signposted, opponents devote themselves to plotting an early ambush. Will Tottenham? The negative view of Spurs as they mark the first anniversary of Conte as manager is that they are like a diffident teenager who needs to be coaxed down to the breakfast table in the hope he might start expressing himself by lunchtime.
Tuesday in Marseille presented a familiar opening 45 minutes, especially in European contests: a Tottenham concerned chiefly with maintaining their defensive shape, conceding possession, a back five with three retreated midfield players deep in their own half.
Granted, the mathematics of Group D meant an impeccable defensive performance at Marseille would be enough, with Spurs needing a point to progress. When Marseille scored from a set-piece, the plan misfired.
Tottenham allowed their hosts, a team occupying fifth place in France’s Ligue 1, enough sights of goal that the Tottenham goalkeeper Hugo Lloris was named man of the match.
And for the third time in six days, Lloris, the Spurs captain found himself in a half-time team-talk where a rousing readjustment was required. They have had to recover from losing first halves against Sporting Lisbon, when they came back to draw; against Bournemouth, when they won from 2-0 down; and against Marseille.
Marseille 1 Spurs 2: player ratings
Conte would like to see fewer first-half errors, but will not apologise for a formula of containment and counter-attack. It has served him well through a stellar career as a club manager, at least in domestic leagues.
“Sometimes it is normal to give the possibility to the opponent to play,” explained Stellini, his deputy, “and to use the energy you have in the second half. It can be a strategy.”
With the fixture schedule so condensed, some pragmatic time-management within games is inevitable. Energy needs to be preserved. Both Klopp and Conte have had to balance stamina levels with diminished options of smooth squad rotation.
Tottenham’s indifferent October, after they had dropped only four points in an unbeaten seven-match start to the Premier League campaign, coincided with the absence through injury of Dejan Kulusevski and, later, Richarlison. Son Heung-min, taken off in the first half in Marseille with a head injury, underwent surgery Wednesday to stabilise a fracture around his left eye and is unlikely to feature.
Liverpool likewise have seen their attacking options reduced, with Diogo Jota joining Luis Diaz in treatment. When that pair return to action in December, there is no certainty Liverpool, the side capable of winning against high-flying Napoli and Manchester City and yet losing to Nottingham Forest and Leeds United, will be in the top half of the Premier League.
Red Sparrow
Dir: Francis Lawrence
Starring: Jennifer Lawrence, Joel Egerton, Charlotte Rampling, Jeremy Irons
Three stars
The specs
Engine: Two permanent-magnet synchronous AC motors
Transmission: two-speed
Power: 671hp
Torque: 849Nm
Range: 456km
Price: from Dh437,900
On sale: now
Company%20profile
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If you go
The flights
Emirates and Etihad fly direct to Nairobi, with fares starting from Dh1,695. The resort can be reached from Nairobi via a 35-minute flight from Wilson Airport or Jomo Kenyatta International Airport, or by road, which takes at least three hours.
The rooms
Rooms at Fairmont Mount Kenya range from Dh1,870 per night for a deluxe room to Dh11,000 per night for the William Holden Cottage.
MATCH INFO
Inter Milan v Juventus
Saturday, 10.45pm (UAE)
Watch the match on BeIN Sports
The specs
Engine: Long-range single or dual motor with 200kW or 400kW battery
Transmission: Single-speed automatic
Max touring range: 620km / 590km
Price: From Dh250,000 (estimated)
The biog
Favourite film: Motorcycle Dairies, Monsieur Hulot’s Holiday, Kagemusha
Favourite book: One Hundred Years of Solitude
Holiday destination: Sri Lanka
First car: VW Golf
Proudest achievement: Building Robotics Labs at Khalifa University and King’s College London, Daughters
Driverless cars or drones: Driverless Cars
Three tips from La Perle's performers
1 The kind of water athletes drink is important. Gwilym Hooson, a 28-year-old British performer who is currently recovering from knee surgery, found that out when the company was still in Studio City, training for 12 hours a day. “The physio team was like: ‘Why is everyone getting cramps?’ And then they realised we had to add salt and sugar to the water,” he says.
2 A little chocolate is a good thing. “It’s emergency energy,” says Craig Paul Smith, La Perle’s head coach and former Cirque du Soleil performer, gesturing to an almost-empty open box of mini chocolate bars on his desk backstage.
3 Take chances, says Young, who has worked all over the world, including most recently at Dragone’s show in China. “Every time we go out of our comfort zone, we learn a lot about ourselves,” she says.
A timeline of the Historical Dictionary of the Arabic Language
- 2018: Formal work begins
- November 2021: First 17 volumes launched
- November 2022: Additional 19 volumes released
- October 2023: Another 31 volumes released
- November 2024: All 127 volumes completed
MATCH INFO
Uefa Champions League, last-16, second leg (first-leg scores in brackets):
PSG (2) v Manchester United (0)
Midnight (Thursday), BeIN Sports
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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Pieces of Her
Stars: Toni Collette, Bella Heathcote, David Wenham, Omari Hardwick
Director: Minkie Spiro
Rating:2/5
The specs
Engine: 5.0-litre V8
Power: 480hp at 7,250rpm
Torque: 566Nm at 4,600rpm
Transmission: 10-speed auto
Fuel consumption: L/100km
Price: Dh306,495
On sale: now
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