Pep Guardiola believes that Manchester City can kiss goodbye to a fourth Premier League title in a row if they fail to beat Tottenham Hotspur on Tuesday night.
City travel to the capital sitting second in the table, one point behind leaders Arsenal but with a game in hand on Mikel Arteta's side, who edged past Manchester United 1-0 on Sunday which returned them to the top of the table.
Now City must take on the Gunners' North London rivals knowing that any slip up at the Tottenham Hotspur Stadium will put their title hopes in serious jeopardy going into the final weekend of the season, when both City and Arsenal face home matches they will be expected to win – against West Ham United and Everton, respectively.
Spurs' hopes of playing in the Champions League next season could be over on Monday night if Aston Villa win at home to Liverpool, which would guarantee Unai Emery's men fourth place in the table and the final Champions League qualification place. Anything other than a Villa win and Tottenham remain in the mix until Sunday.
City's record at Spurs' ground since its opening in April 2019 is dire having lost their first five games without scoring a goal – although they did end that streak with a narrow 1-0 win in the fourth round of the FA Cup this season. And Guardiola is under no illusions about the challenge ahead of them on Tuesday evening.
“This is a team that we've played twice this season,” said the Spanish coach, whose team crushed Fulham 4-0 on Saturday. “If we don't win we aren't going to win the Premier League, so this is what we have to do.
“It's always so demanding to play there [at Tottenham], especially this season. They are so aggressive. At Anfield they are losing 4-0 but they continue to stick to what they believe. There are difficulties but we know what we are playing for.
“We played really good there many times but weren't able to score or win games. We are trying to do something special so we have to do that this time.
“This is the time to do it otherwise Arsenal will be champions. The mindset is just what we need to do to win the game. The other situations can't be in your mind because everyone knows what we are playing for.
“We know how difficult it is to be in this position again but we have something unique in front of us. Tottenham are playing for the Champions League so they have a huge target but we have a huge target, too.”
After a positive start to the season under new manager Ange Postecoglou, Tottenham recently hit a bad patch at the worst possible moment as they fell to four consecutive defeats – against Newcastle United, Arsenal, Chelsea and Liverpool – conceding 13 goals along the way.
That losing streak ended on Saturday with a 2-1 win over Burnley which relegated the Clarets, meaning that Postecoglou avoided becoming the first Spurs coach since Ossie Ardiles in 1994 to lose five on the spin.
Despite the win, Tottenham remain reliant on Villa dropping points if they want to snatch fourth place and their Australian coach takes no comfort from their fine recent home record against City.
“My recent home record against them is one game, one loss,” said Postecoglou. “So I'm not going to take any confidence from that. What I'll take confidence from is we've got an opportunity to measure ourselves against the best.
“A team that has consistently strived for honours. We want to emulate them one day and the best way to do that is to test yourself against them. We'll play our football and see where it takes us.
“Any time you're going to play Man City, particularly at the end of a season when they always seem to be at their best, it's a hell of a challenge. It's always going to be tough to win but that's the exciting bit.”
As for City going for a historic fourth title in a row? “It is incredible,” he added. “Sometimes people think, once you win it once it becomes easier but it becomes harder.
“You've got a target on your back and you've got to consistently try to climb a mountain again, knowing they've always done it. Particularly in the Premier League with the demands of the competition. They're always fighting on multiple fronts.
“It's a testament, not just to Pep but the whole organisation and how they want to achieve success.”
Get inspired
Here are a couple of Valentine’s Day food products that may or may not go the distance (but have got the internet talking anyway).
Sourdough sentiments: Marks & Spencer in the United Kingdom has introduced a slow-baked sourdough loaf dusted with flour to spell out I (heart) you, at £2 (Dh9.5). While it’s not available in the UAE, there’s nothing to stop you taking the idea and creating your own message of love, stencilled on breakfast-inbed toast.
Crisps playing cupid: Crisp company Tyrells has added a spicy addition to its range for Valentine’s Day. The brand describes the new honey and chilli flavour on Twitter as: “A tenderly bracing duo of the tantalising tingle of chilli with sweet and sticky honey. A helping hand to get your heart racing.” Again, not on sale here, but if you’re tempted you could certainly fashion your own flavour mix (spicy Cheetos and caramel popcorn, anyone?).
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
Zombieland: Double Tap
Director: Ruben Fleischer
Stars: Woody Harrelson, Jesse Eisenberg, Emma Stone
Four out of five stars
Muslim Council of Elders condemns terrorism on religious sites
The Muslim Council of Elders has strongly condemned the criminal attacks on religious sites in Britain.
It firmly rejected “acts of terrorism, which constitute a flagrant violation of the sanctity of houses of worship”.
“Attacking places of worship is a form of terrorism and extremism that threatens peace and stability within societies,” it said.
The council also warned against the rise of hate speech, racism, extremism and Islamophobia. It urged the international community to join efforts to promote tolerance and peaceful coexistence.
Best Academy: Ajax and Benfica
Best Agent: Jorge Mendes
Best Club : Liverpool
Best Coach: Jurgen Klopp (Liverpool)
Best Goalkeeper: Alisson Becker
Best Men’s Player: Cristiano Ronaldo
Best Partnership of the Year Award by SportBusiness: Manchester City and SAP
Best Referee: Stephanie Frappart
Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)
Best Sporting Director: Andrea Berta (Atletico Madrid)
Best Women's Player: Lucy Bronze
Best Young Arab Player: Achraf Hakimi
Kooora – Best Arab Club: Al Hilal (Saudi Arabia)
Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)
Player Career Award: Miralem Pjanic and Ryan Giggs
Paris%20Agreement
%3Cp%3EArticle%2014%3C%2Fp%3E%0A%3Cp%3E1.%20%5BThe%20Cop%5D%20shall%20periodically%20take%20stock%20of%20the%20implementation%20of%20this%20Agreement%20to%20assess%20the%20collective%20progress%20towards%20achieving%20the%20purpose%20of%20this%20Agreement%20and%20its%20long-term%20goals%20(referred%20to%20as%20the%20%22global%20stocktake%22)%3C%2Fp%3E%0A%3Cp%3E2.%20%5BThe%20Cop%5D%20shall%20undertake%20its%20first%20global%20stocktake%20in%202023%20and%20every%20five%20years%20thereafter%C2%A0%3C%2Fp%3E%0A
THE BIO
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
'Outclassed in Kuwait'
Taleb Alrefai,
HBKU Press
