England's Ollie Watkins, right, scores his side's decisive second goal against Netherlands. AP
England's Ollie Watkins, right, scores his side's decisive second goal against Netherlands. AP
England's Ollie Watkins, right, scores his side's decisive second goal against Netherlands. AP
England's Ollie Watkins, right, scores his side's decisive second goal against Netherlands. AP

Echoes of '66 as Watkins makes case to replace Kane for Euro 2024 final against Spain


Steve Luckings
  • English
  • Arabic

Ollie Watkins could scarcely have imagined scoring the winning goal to send England through to the final of Euro 2024 when he was struggling to carve out a career in the lower ranks of English football less than a decade ago.

It was just over four years ago that striker Watkins was playing his club football at Brentford, then in England's second tier. Rewind nine years, and he had just finished a loan spell at non-league Weston-super-Mare from Exeter City, then in the third division of England's football pyramid.

"You can dream but I am a realist. I was just focused on getting back into the first team at Exeter," Watkins replied when asked about his journey from a footballing outpost on England's west coast to the nation's hero in Dortmund.

"I didn't dream about that to be honest. I can't lie and say I did. Scoring for England is amazing but I didn't think I'd do it in a tournament like that."

If Watkins' journey is one of rags to riches, it has faint echoes of another of England's heroes from the past.

The year 1966 is permanently etched in England's footballing history. It was the year the Three Lions won their first, and to this day, only major men's trophy when they beat West Germany in the World Cup final on home soil.

The hero that day? Geoff Hurst, who started the tournament on the bench but would go on to score four goals in the knockout stages including a hat-trick in the 4-2 win over the Germans in the final.

Hurst's elevation from back-up to national treasure meant usurping England's best striker. Jimmy Greaves is widely acknowledged as the greatest finisher England has ever produced, but his underwhelming performances at the 1966 World Cup forced Alf Ramsey to turn to his understudy.

Geoff Hurst, second left, along with teammates carries England captain Bobby Moore after winning the 1966 World Cup final. Hulton Archive
Geoff Hurst, second left, along with teammates carries England captain Bobby Moore after winning the 1966 World Cup final. Hulton Archive

Fast forward 58 years and current England boss Gareth Southgate finds himself in a similar predicament.

There are fresh calls for Harry Kane, England's record scorer, to be jettisoned for Sunday's final against Spain after another lacklustre display against the Dutch.

The Bayern Munich striker won and then converted a highly contentious penalty to cancel out Xavi Simons' opener, but that really was the extent of his contribution.

It is a cruel twist that Kane's position in the team should be under scrutiny. No player has scored more goals in the knockout stages of the European Championship and Kane's three strikes during this tournament has him joint-first in the race for the Golden Boot.

Kane's 66 goals for England is a record, and there is no other player in his squad Southgate would have wanted to take such a high-pressure penalty in a major semi-final than his talisman, but a huge part of Kane's game is based around his hold-up play and ability to draw fouls from opposition defenders to alleviate pressure on his own teammates.

Those qualities have been sorely lacking in Germany, where Kane plays his club football and where he had enjoyed a record-breaking individual season that heralded 44 goals in 45 games for Bayern Munich. Those exploits appeared to have dulled Kane at these Euros, and with his impact limited, calls for his ouster grow louder.

Kane is by no means alone in underperforming. The opening 45 minutes against the Netherlands was by a considerable distance England's best at Euro 2024 so far. Southgate has been criticised throughout for delaying making tactical substitutes when the game is slipping away from England's grasp, as was the case against the Netherlands. But the introduction of Watkins for Kane and Cole Palmer for Phil Foden, England's best player up to that point, midway through the second half was inspired.

It was Palmer who supplied Watkins for the latter's goal, the substitute showing a turn of pace that forced Stefan de Vrij to track an England striker towards his own goal for the first time all evening, in the final minute of the regulation 90. The Aston Villa striker, still with his back to goal, took a touch and fired low into the far corner to leave the Netherlands bewildered.

  • England's Ollie Watkins celebrates after scoring his team's winning goal in the Euro 2024 semi-final against the Netherlands in Dortmund. AFP
    England's Ollie Watkins celebrates after scoring his team's winning goal in the Euro 2024 semi-final against the Netherlands in Dortmund. AFP
  • Ollie Watkins wheels away in delight. AFP
    Ollie Watkins wheels away in delight. AFP
  • England players embrace teammate Ollie Watkins after his winner. AP
    England players embrace teammate Ollie Watkins after his winner. AP
  • England forward Ollie Watkins and midfielder Jude Bellingham celebrate their win. AFP
    England forward Ollie Watkins and midfielder Jude Bellingham celebrate their win. AFP
  • Netherlands goalkeeper Bart Verbruggen fails to save England forward Ollie Watkins' shot. AFP
    Netherlands goalkeeper Bart Verbruggen fails to save England forward Ollie Watkins' shot. AFP
  • Supporters of England celebrate their team's victory. EPA
    Supporters of England celebrate their team's victory. EPA
  • England's head coach Gareth Southgate celebrates at the end of the match. AFP
    England's head coach Gareth Southgate celebrates at the end of the match. AFP
  • Referee Felix Zwayer checks the Video Assistant Referee screen and England are awarded a penalty. Getty Images
    Referee Felix Zwayer checks the Video Assistant Referee screen and England are awarded a penalty. Getty Images
  • Harry Kane scores a penalty to make it 1-1. AFP
    Harry Kane scores a penalty to make it 1-1. AFP
  • Harry Kane celebrates with England midfielder Jude Bellingham after scoring a penalty. AFP
    Harry Kane celebrates with England midfielder Jude Bellingham after scoring a penalty. AFP
  • Netherlands forward Xavi Simons rifles in the opening goal. AFP
    Netherlands forward Xavi Simons rifles in the opening goal. AFP
  • Netherlands forward Xavi Simons celebrates with teammates. AFP
    Netherlands forward Xavi Simons celebrates with teammates. AFP

"When I was on the bench I said to [sub keeper] Dean Henderson, 'I can make a difference today and need to get on'. I took my chance, scored it and now we are in the final. One last game," Watkins said after the match.

"I'm lost for words really. I don't think I've hit a ball that sweet before, and obviously in such a special moment."

Watkins' goal – timed at 89:59 – was the latest winning goal scored in a European Championship or World Cup semi-final, excluding extra time.

Kane was effusive in his praise of the player who many are now clamoring to replace him in the starting lineup to face Spain.

"We talk about being ready," said Kane. "We're a big team at being ready.

"When it matters, you might get five minutes, one minute, but you can make a difference, you can win us a tournament. He's been waiting, he's been patient.

"What he did was outstanding and he deserves it."

Harry Kane embraces matchwinner Ollie Watkins at the end of the 2-1 win against the Netherlands. EPA
Harry Kane embraces matchwinner Ollie Watkins at the end of the 2-1 win against the Netherlands. EPA

England will have to step up another level if they are to win only a second major trophy against a Spain side who will start Sunday's final in Berlin as favourites.

"We play the team who've been the best team in the tournament and we have a day less to prepare so it's a huge task. But we're still here and we're fighting," Southgate said.

Whether Southgate will show loyalty and stick with his talisman Kane or be bold and go with Watkins remains to be seen.

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If a business does not apply for the refund on time, they lose their credit.

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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

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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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