Tottenham Hotspur began the post-Harry Kane era with a battling draw at Brentford – with new boy James Maddison providing two assists.
With Spurs' record goalscorer Kane completing his move to Bayern Munich, it was left to defender Christian Romero and Emerson Royal to grab the goals in a 2-2 draw at the Gtech Community Stadium.
New Tottenham manager Ange Postecoglou fielded four debutants, including Maddison, Micky van de Ven, Destiny Udogie and goalkeeper Gugliermo Vicario, for his first Premier League game in the season's opener.
New vice-captain Romero put Spurs in front after 11 minutes, guiding a whipped Maddison free kick home with his head. But he had to be taken off shortly afterwards with suspected concussion after taking a knock to the head in the celebrations.
But Bryan Mbeumo responded for Brentford from the penalty spot after 26 minutes after new Tottenham captain Son Heung-min had brought down Mathias Jensen in the box.
And Yoane Wissa gave the home side the lead after 36 minutes, side-footing a cutback from Rico Henry past Vicario.
Royal levelled it for Tottenham in first-half injury time crisply guiding home an assist by Maddison.
Tottenham manager Postecoglou said after the game: "Considering the events of the day I thought we handled ourselves pretty well.
"Harry Kane was massive figure for this club for a long time and will continue to be whether he is in the building or not. We wanted to go out and give our supporters some hope and belief in the team. I thought they did that today.
"In terms of effort I couldn't ask any more. We got a great start to the game and then had to take Romero off. I thought we reacted well to that. But conceding the two goals, it would be easy to drop out heads but I don't think we did that.
"We worked our way back in, scored and controlled the second half for the most part. We could maybe have been more creative in the final third to create some more opportunities."
Brentford 2 Tottenham Hotspur 2 - in pictures
Brentford manager Thomas Frank has been deprived of main striker Ivan Toney, who has been banned for eight months for breaking betting rules.
Frank said after the game: "I thought we performed fine in many ways. I thought we definitely created more chances. In a relatively tight game I think we should have won it. They are a good team, we kept them to little with a low block. The two goals were the smallest chances that they had. In the end, we got a point.
"The decisive moments, there was a big chance for Bryan [Mbeumo] in the first half and one for Mikkel Damsgaard and Kevin Schade and other situations where we didn't get enough out of it. Probably just that final bit of quality on the day.
"They [Wissa and Mbeumo] have a good habit of scoring when Ivan [Toney] is not playing. I am pleased they continued that today.
"It is a long, long season. I have said it before I hope we can attack the league and be an asset."
THE SPECS
Engine: 1.5-litre
Transmission: 6-speed automatic
Power: 110 horsepower
Torque: 147Nm
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Short-term let permits explained
Homeowners and tenants are allowed to list their properties for rental by registering through the Dubai Tourism website to obtain a permit.
Tenants also require a letter of no objection from their landlord before being allowed to list the property.
There is a cost of Dh1,590 before starting the process, with an additional licence fee of Dh300 per bedroom being rented in your home for the duration of the rental, which ranges from three months to a year.
Anyone hoping to list a property for rental must also provide a copy of their title deeds and Ejari, as well as their Emirates ID.
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 five pillars of Islam
Padmaavat
Director: Sanjay Leela Bhansali
Starring: Ranveer Singh, Deepika Padukone, Shahid Kapoor, Jim Sarbh
3.5/5
Key figures in the life of the fort
Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.
Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.
Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.
Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.
Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.
Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.
Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.
Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.
Sources: Jayanti Maitra, www.adach.ae
UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
LIVERPOOL%20TOP%20SCORERS
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The Word for Woman is Wilderness
Abi Andrews, Serpent’s Tail
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000