• CRYSTAL PALACE: Vicente Guaita 6: Barely had to break sweat in first half but was quickly picking ball out of the net twice in second half after clinical Kane finishes. Got hand to Doherty goal but couldn’t keep it out. No chance with Son’s. Reuters
    CRYSTAL PALACE: Vicente Guaita 6: Barely had to break sweat in first half but was quickly picking ball out of the net twice in second half after clinical Kane finishes. Got hand to Doherty goal but couldn’t keep it out. No chance with Son’s. Reuters
  • Nathaniel Clyne 6: Solid first-half, struggled in second, which will become a familiar refrain through the Eagles’ ratings. Getty
    Nathaniel Clyne 6: Solid first-half, struggled in second, which will become a familiar refrain through the Eagles’ ratings. Getty
  • Joachim Andersen 6: Nearly opened scoring on half-hour mark when sent 25-yard strike inches wide of target that had Lloris beaten. Defender is a quality player but could do nothing to stop Spurs’ four-goal second-half blast. AFP
    Joachim Andersen 6: Nearly opened scoring on half-hour mark when sent 25-yard strike inches wide of target that had Lloris beaten. Defender is a quality player but could do nothing to stop Spurs’ four-goal second-half blast. AFP
  • Marc Guehi 5: Had strolled through first half but, like rest of teammates, performance collapsed after break. At fault for Son’s goal and, like rest of teammates, given the run-around by Kane. Reuters
    Marc Guehi 5: Had strolled through first half but, like rest of teammates, performance collapsed after break. At fault for Son’s goal and, like rest of teammates, given the run-around by Kane. Reuters
  • Joel Ward 4: Had shot deflected out for corner just after break but minutes later was beaten to header by Kane when visitors went in front, and the moves Spurs second and third goals came down Ward’s flank as well. AFP
    Joel Ward 4: Had shot deflected out for corner just after break but minutes later was beaten to header by Kane when visitors went in front, and the moves Spurs second and third goals came down Ward’s flank as well. AFP
  • Cheick Doucoure 6: Impressive first 45 minutes and helped make Spurs’ centre midfielders look second best. But the second … well, you know the rest. PA
    Cheick Doucoure 6: Impressive first 45 minutes and helped make Spurs’ centre midfielders look second best. But the second … well, you know the rest. PA
  • Jeffrey Schlupp 6: Had helped Palace dominate centre of midfield in opening half but game was turned on head by Kane’s quickfire double after break. Booked for cynical block on hour-mark and taken off moments later. Reuters
    Jeffrey Schlupp 6: Had helped Palace dominate centre of midfield in opening half but game was turned on head by Kane’s quickfire double after break. Booked for cynical block on hour-mark and taken off moments later. Reuters
  • Michael Olise 6: Hit and miss in with his dangerous left foot first half – hit one superb cross into box that Zaha failed to get his head to, fired one shot way over bar and saw another deflected wide for corner. Curled ambitious effort wide of target just after the hour. AFP
    Michael Olise 6: Hit and miss in with his dangerous left foot first half – hit one superb cross into box that Zaha failed to get his head to, fired one shot way over bar and saw another deflected wide for corner. Curled ambitious effort wide of target just after the hour. AFP
  • Eberechi Eze 5: Scored against Bournemouth last time out and claimed he should have had a penalty when he went down under a challenge from Skipp, but rightly waved away by referee. Some flashes of skill but little impact and no final product. Getty
    Eberechi Eze 5: Scored against Bournemouth last time out and claimed he should have had a penalty when he went down under a challenge from Skipp, but rightly waved away by referee. Some flashes of skill but little impact and no final product. Getty
  • Wilfried Zaha 7: Showed good skill, turn of pace to fly past two players before setting-up first-half chance for Ayew and was a threat in first half. Tried to make things happen even as game was hurtling away from team. Reuters
    Wilfried Zaha 7: Showed good skill, turn of pace to fly past two players before setting-up first-half chance for Ayew and was a threat in first half. Tried to make things happen even as game was hurtling away from team. Reuters
  • Jordan Ayew 6: Another scorer in the win against the Cherries, and almost opened the scoring in first half after nice first touch and strike that forced good save from Lloris - although teammates were better placed for shot. Saw second-half strike tipped wide for corner by French keeper. PA
    Jordan Ayew 6: Another scorer in the win against the Cherries, and almost opened the scoring in first half after nice first touch and strike that forced good save from Lloris - although teammates were better placed for shot. Saw second-half strike tipped wide for corner by French keeper. PA
  • SUBS: Jean-Philippe Mateta - no live images (On for Schlupp 61’) 5: Headed chance well wide not long after coming on. Will Hughes (On for Eze 73) 5: Came on with the game well and truly over. PA
    SUBS: Jean-Philippe Mateta - no live images (On for Schlupp 61’) 5: Headed chance well wide not long after coming on. Will Hughes (On for Eze 73) 5: Came on with the game well and truly over. PA
  • Odsonne Edouard (On for Olise 73’) 5: Team was four-down when he was introduced and Spurs in cruise control. Getty
    Odsonne Edouard (On for Olise 73’) 5: Team was four-down when he was introduced and Spurs in cruise control. Getty
  • TOTTENHAM RATINGS: Hugo Lloris 8: Good save down low to deny Ayew in first half and even better finger-tipped effort from same player in second. Also blocked Zaha strike with his leg after break and much-needed clean sheet for France goalkeeper. Reuters
    TOTTENHAM RATINGS: Hugo Lloris 8: Good save down low to deny Ayew in first half and even better finger-tipped effort from same player in second. Also blocked Zaha strike with his leg after break and much-needed clean sheet for France goalkeeper. Reuters
  • Clement Lenglet 7: One or two nervy moments in first half but overall a good performance from French defender. PA
    Clement Lenglet 7: One or two nervy moments in first half but overall a good performance from French defender. PA
  • Eric Dier 7: Back in side in place of Ben Davies and made some important challenges on the gruond and in the air in first half as Spurs found themselves under a bit of pressure. Will have been delighted to have helped team keep clean-sheet on return to team. AFP
    Eric Dier 7: Back in side in place of Ben Davies and made some important challenges on the gruond and in the air in first half as Spurs found themselves under a bit of pressure. Will have been delighted to have helped team keep clean-sheet on return to team. AFP
  • Cristian Romero 7: Looked like red-card waiting to happen against Aston Villa, but much more composed here, although one sloppy touch straight after break gifted ball to Ayew who saw his shot at goal blocked for a corner. Reuters
    Cristian Romero 7: Looked like red-card waiting to happen against Aston Villa, but much more composed here, although one sloppy touch straight after break gifted ball to Ayew who saw his shot at goal blocked for a corner. Reuters
  • Matt Doherty 7: Sliced dreadful right-footed strike from tight angle just after break despite Spurs having three or four teammates waiting in box waiting for cross. Side-footed home first goal since April to make it 3-0. AFP
    Matt Doherty 7: Sliced dreadful right-footed strike from tight angle just after break despite Spurs having three or four teammates waiting in box waiting for cross. Side-footed home first goal since April to make it 3-0. AFP
  • Pierre-Emile Hojbjerg 7: Looked like it was going to be repeat of his poor show against Villa in first half as Spurs failed to get grip of midfield. Must have been given half-time rocket from Antonio Conte as was much improved after break. Getty
    Pierre-Emile Hojbjerg 7: Looked like it was going to be repeat of his poor show against Villa in first half as Spurs failed to get grip of midfield. Must have been given half-time rocket from Antonio Conte as was much improved after break. Getty
  • Oliver Skipp 5: Replaced the suspended Yves Bissouma in midfield. Caught in possession in middle of park which ended up Ayew almost finding the net for Palace and then booked for foul on same player later in first half. Reuters
    Oliver Skipp 5: Replaced the suspended Yves Bissouma in midfield. Caught in possession in middle of park which ended up Ayew almost finding the net for Palace and then booked for foul on same player later in first half. Reuters
  • Ivan Perisic 7: Wonderful delivery from left to Kane at back post meant it was a meat and drink finish for striker to put Spurs into lead. Reuters
    Ivan Perisic 7: Wonderful delivery from left to Kane at back post meant it was a meat and drink finish for striker to put Spurs into lead. Reuters
  • Bryan Gil 7: Beat a couple of players then curled game’s first shot on target straight at Guaita in opening 10 minutes. Heavily involved in build-up to Kane’s first, supplied assist for his second. Getty
    Bryan Gil 7: Beat a couple of players then curled game’s first shot on target straight at Guaita in opening 10 minutes. Heavily involved in build-up to Kane’s first, supplied assist for his second. Getty
  • Son Heung-min 6: One of the Premier League best players in recent season has not not enjoying the best of times of late. But supplied assist for Doherty goal and scored the fourth himself – his first league strike since September - albeit both coming via deflections. Getty
    Son Heung-min 6: One of the Premier League best players in recent season has not not enjoying the best of times of late. But supplied assist for Doherty goal and scored the fourth himself – his first league strike since September - albeit both coming via deflections. Getty
  • Harry Kane 9: Making his 300th Premier League appearance, England striker headed Spurs into the lead three minutes into second half. Drilled home second in ruthless fashion five minutes later which leaves him two goals behind Jimmy Greaves' record Spurs haul of 266. Had hand in other two goals as well. Getty
    Harry Kane 9: Making his 300th Premier League appearance, England striker headed Spurs into the lead three minutes into second half. Drilled home second in ruthless fashion five minutes later which leaves him two goals behind Jimmy Greaves' record Spurs haul of 266. Had hand in other two goals as well. Getty
  • SUBS: Pape Sarr (On for Skipp 66’) 7: Impressed after coming on and made a real difference to team. Getty
    SUBS: Pape Sarr (On for Skipp 66’) 7: Impressed after coming on and made a real difference to team. Getty
  • Ryan Sessegnon (On for Gil 77’) N/A. AFP
    Ryan Sessegnon (On for Gil 77’) N/A. AFP
  • Emerson Royal (On for Doherty 77’) N/A. Getty
    Emerson Royal (On for Doherty 77’) N/A. Getty
  • Ben Davies (On for Lenglet 86’) N/A. Getty
    Ben Davies (On for Lenglet 86’) N/A. Getty
  • Harvey White (On for Peresic 86’) N/A. Reuters
    Harvey White (On for Peresic 86’) N/A. Reuters

Crystal Palace v Tottenham player ratings: Ward 4, Zaha 7; Son 6, Kane 9


  • English
  • Arabic

Harry Kane’s quick-fire double helped Tottenham Hotspur return to winning ways with a 4-0 victory over Crystal Palace in the Premier League on Wednesday.

Kane scored in the 48th and 53rd minutes to change the game's momentum after a strong first half from Palace.

Goals from Matt Doherty and Son Heung-min extended the visitors’ advantage as they picked up their first victory since the Premier League resumed after the World Cup break. They had drawn at Brentford and lost at home to Aston Villa.

Kane’s two strikes brought his Tottenham total to 264, just two short of Jimmy Greaves’ club record, while his opener ended a run of 10 successive games in which Spurs conceded the first goal.

Fifth-place Tottenham moved five points clear of Liverpool in sixth and two points behind both Newcastle and Manchester United, who are in third and fourth, respectively. United have a game in hand.

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

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FFP EXPLAINED

What is Financial Fair Play?
Introduced in 2011 by Uefa, European football’s governing body, it demands that clubs live within their means. Chiefly, spend within their income and not make substantial losses.

What the rules dictate? 
The second phase of its implementation limits losses to €30 million (Dh136m) over three seasons. Extra expenditure is permitted for investment in sustainable areas (youth academies, stadium development, etc). Money provided by owners is not viewed as income. Revenue from “related parties” to those owners is assessed by Uefa's “financial control body” to be sure it is a fair value, or in line with market prices.

What are the penalties? 
There are a number of punishments, including fines, a loss of prize money or having to reduce squad size for European competition – as happened to PSG in 2014. There is even the threat of a competition ban, which could in theory lead to PSG’s suspension from the Uefa Champions League.

2.0

Director: S Shankar

Producer: Lyca Productions; presented by Dharma Films

Cast: Rajnikanth, Akshay Kumar, Amy Jackson, Sudhanshu Pandey

Rating: 3.5/5 stars

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MATCH INFO

Red Star Belgrade v Tottenham Hotspur, midnight (Thursday), UAE

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

How to invest in gold

Investors can tap into the gold price by purchasing physical jewellery, coins and even gold bars, but these need to be stored safely and possibly insured.

A cheaper and more straightforward way to benefit from gold price growth is to buy an exchange-traded fund (ETF).

Most advisers suggest sticking to “physical” ETFs. These hold actual gold bullion, bars and coins in a vault on investors’ behalf. Others do not hold gold but use derivatives to track the price instead, adding an extra layer of risk. The two biggest physical gold ETFs are SPDR Gold Trust and iShares Gold Trust.

Another way to invest in gold’s success is to buy gold mining stocks, but Mr Gravier says this brings added risks and can be more volatile. “They have a serious downside potential should the price consolidate.”

Mr Kyprianou says gold and gold miners are two different asset classes. “One is a commodity and the other is a company stock, which means they behave differently.”

Mining companies are a business, susceptible to other market forces, such as worker availability, health and safety, strikes, debt levels, and so on. “These have nothing to do with gold at all. It means that some companies will survive, others won’t.”

By contrast, when gold is mined, it just sits in a vault. “It doesn’t even rust, which means it retains its value,” Mr Kyprianou says.

You may already have exposure to gold miners in your portfolio, say, through an international ETF or actively managed mutual fund.

You could spread this risk with an actively managed fund that invests in a spread of gold miners, with the best known being BlackRock Gold & General. It is up an incredible 55 per cent over the past year, and 240 per cent over five years. As always, past performance is no guide to the future.

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MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

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%3Cp%3EElena%20Rybakina%20(Kazakhstan)%0D%3Cbr%3EOns%20Jabeur%20(Tunisia)%0D%3Cbr%3EMaria%20Sakkari%20(Greece)%0D%3Cbr%3EBarbora%20Krej%C4%8D%C3%ADkov%C3%A1%20(Czech%20Republic)%0D%3Cbr%3EBeatriz%20Haddad%20Maia%20(Brazil)%0D%3Cbr%3EJe%C4%BCena%20Ostapenko%20(Latvia)%0D%3Cbr%3ELiudmila%20Samsonova%0D%3Cbr%3EDaria%20Kasatkina%E2%80%AF%0D%3Cbr%3EVeronika%20Kudermetova%E2%80%AF%0D%3Cbr%3ECaroline%20Garcia%20(France)%E2%80%AF%0D%3Cbr%3EMagda%20Linette%20(Poland)%E2%80%AF%0D%3Cbr%3ESorana%20C%C3%AErstea%20(Romania)%E2%80%AF%0D%3Cbr%3EAnastasia%20Potapova%E2%80%AF%0D%3Cbr%3EAnhelina%20Kalinina%20(Ukraine)%E2%80%AF%E2%80%AF%0D%3Cbr%3EJasmine%20Paolini%20(Italy)%E2%80%AF%0D%3Cbr%3EEmma%20Navarro%20(USA)%E2%80%AF%0D%3Cbr%3ELesia%20Tsurenko%20(Ukraine)%0D%3Cbr%3ENaomi%20Osaka%20(Japan)%20-%20wildcard%0D%3Cbr%3EEmma%20Raducanu%20(Great%20Britain)%20-%20wildcard%3Cbr%3EAlexandra%20Eala%20(Philippines)%20-%20wildcard%3C%2Fp%3E%0A

The Travel Diaries of Albert Einstein The Far East, Palestine, and Spain, 1922 – 1923
Editor Ze’ev Rosenkranz
​​​​​​​Princeton

'C'mon C'mon'

Director:Mike Mills

Stars:Joaquin Phoenix, Gaby Hoffmann, Woody Norman

Rating: 4/5

Nayanthara: Beyond The Fairy Tale

Starring: Nayanthara, Vignesh Shivan, Radhika Sarathkumar, Nagarjuna Akkineni

Director: Amith Krishnan

Rating: 3.5/5

Updated: January 05, 2023, 2:38 AM