How do you solve a problem like Hugo? Tottenham's problems are widespread but none are more alarming or pressing than addressing the issues with their last line of defence.
Despite collecting 23 points from their first 11 matches – their best start to any Premier League campaign – Spurs have amassed only 10 more from their last eight. Tottenham's timidity on the ball has been an issue all season while their concession of first goals has been commonplace. Of their 33 points from 19 matches, 14 have had to be clawed back from losing positions.
And while it would be unfair to single out one player to blame for Tottenham's problems, Hugo Lloris' blunders are too frequent and many to be ignored.
Lloris' latest gaffe came at a huge cost in last Sunday's North London derby. The Frenchman allowed a tame Bukayo Saka effort – admittedly with the aid of a deflection – to bounce off him and into his own net from an angle that should not have caused any goalkeeper problems, let alone a two-time World Cup finalist.
Tottenham v Arsenal ratings
This was no isolated incident. Premier League statistics do not count own goals as errors leading to a goal but the reality is that Lloris' mistakes have cost his side on at least four occasions this season – and that's before taking into account his passing that constantly puts his teammates under unnecessary pressure.
Arsenal have been beneficiaries in both encounters this season. During October's first meeting at the Emirates, Lloris' weak save from Saka's initial effort forced a goalmouth scramble in which Cristian Romero miskicked the ball back to Lloris, though the Frenchman was ultimately at fault as he let the ball roll under his body, allowing Gabriel Jesus to smash home as Arsenal ran out 3-1 winners.
A mad dash from goal saw him collide with Callum Wilson before the Newcastle United striker turned and lobbed the stranded Frenchman in a league match later that month, while his attempt to keep out Miguel Almiron's effort left plenty to be desired, too.
Lloris' first match after losing the World Cup final on penalties with France produced another error-strewn display in the New Year's Day meeting with Aston Villa. The Spurs stopper inexplicably spilt a routine Douglas Luiz shot from 35-yards and was then beaten to the rebound by Ollie Watkins who set up Emiliano Buendia to score.
There are plenty of other examples: during the 2017/18 season, he made as many as five during the Premier League season – his worst to date – and that's without factoring in the biggest gaffe in World Cup final history when he was tackled by Mario Mandzukic trying to dribble round the Croatia striker from inside his own six-yard box.
France were 4-1 up at the time, so no real harm done, but on another day, that lapse in concentration could have cost Les Bleus the biggest prize of all.
There is no denying Lloris is capable of the spectacular, and his leadership qualities have helped guide the club through their most successful period in decades. But his propensity to commit avoidable mistakes should make his place in Tottenham's goal vulnerable. The reality is, with only veteran Fraser Forster as a viable alternative, the Spurs captain is likely to keep his place for the Premier League trip to Manchester City on Thursday.
Lloris signed a two-year contract extension in January 2022 but Spurs boss Antonio Conte must surely now be considering replacing the former Lyon keeper if he hopes to sustain Spurs' top-four challenge. Atletico Madrid's Jan Oblak as well as David Raya and Jordan Pickford of Brentford and Everton respectively have been linked with January moves.
Arsenal's 2-0 win at their North London neighbours put them eight points clear at the summit and left Spurs five points off the Champions League places. Unless the issue of Lloris the liability is addressed, Spurs' woes are only set to worsen at the Etihad.
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
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
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PREMIER LEAGUE RESULTS
Bournemouth 1 Manchester City 2
Watford 0 Brighton and Hove Albion 0
Newcastle United 3 West Ham United 0
Huddersfield Town 0 Southampton 0
Crystal Palace 0 Swansea City 2
Manchester United 2 Leicester City 0
West Bromwich Albion 1 Stoke City 1
Chelsea 2 Everton 0
Tottenham Hotspur 1 Burnley 1
Liverpool 4 Arsenal 0
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