On the one hand you have Chelsea, who have spent north of £1 billion over the previous three transfer windows and don't look any closer to challenging for a top-four finish in the Premier League.
Then you have Tottenham, whose wage bill is significantly lower than their London rivals, and yet seem to be in decent shape.
Spurs finished fifth in the Premier League last season – above Chelsea – despite losing their premier player, Harry Kane, to Bayern Munich last summer.
Ange Postecoglou enjoyed a largely satisfactory season as manager. So much so that there were talks of him being considered as a replacement for Gareth Southgate as England boss.
Spurs should be optimistic about their chances this season after signing Dominic Solanke from Bournemouth, adding much needed bite to their attack.
The 26-year-old striker, capped once for England, enjoyed a good 2023/24 season, scoring 19 goals in the English top flight to help Bournemouth achieve their highest points total in the Premier League era.
"We have got [Dominic] at a really good time in his career," Postecoglou said. "He has had to work his way back up, which I always think is a good thing."
Spurs struggled in attack after Kane's move to the Bundesliga. They resisted the temptation to sign a striker 12 months ago but now hope Solanke can fire the team back into the Uefa Champions League.
Also, Spurs have extended Timo Werner's loan spell from RB Leipzig until the end of next season. The German made 14 appearances in all competitions and scored twice for Spurs after joining them on a temporary basis in January.
Tottenham had the option to sign the 28-year-old forward permanently for £15m. However, the new deal contains an £8.5m option to buy.
There were more moves made in the transfer market. Spurs signed South Korean winger Yang Min-hyeok from K League 1 side Gangwon FC on a six-year deal, but the 18 year old is set to join only in January.
Yang was Tottenham's second signing of the summer following highly rated 18-year-old Archie Gray from Leeds United.
The South Korean will be eager to work with compatriot Son Heung-min, who remains a top performer and the highest-earning player of the Spurs squad. Below is the list of the best-paid players at Tottenham. Data collected from capology.com and spotrac.com.
Highest earning players at Tottenham for 2024/25
1. Son Heung-min - £190,000 per week
2. James Maddison - £170,000 per week
=3. Cristian Romero - £165,000 per week
=3. Timo Werner - £165,000 per week
5. Dejan Kulusevski - £110,000 per week
6. Richarlison - £90,000 per week
=7. Radu Dragusin - £85,000 per week
=7. Pedro Porro - £85,000 per week
9. Ben Davies - £80,000 per week
=10. Rodrigo Bentancur - £75,000 per week
=10. Archie Gray - £75,000 per week
=10. Destiny Udogie - £75,000 per week
=10. Fraser Forster - £75,000 per week
=10. Guglielmo Vicario - £75,000 per week
=15. Giovani Lo Celso - £70,000 per week
=15. Pape Sarr - £70,000 per week
=15. Brennan Johnson - £70,000 per week
18. Manor Solomon - £60,000 per week
19. Yves Bissouma - £55,000 per week
20. Sergio Reguilon - £53,000 per week
21. Micky van de Ven - £50,000 per week
22. Oliver Skipp - £40,000 per week
23. Djed Spence - £25,000 per week
=24. Brandon Austin - £15,000 per week
=24. Ashely Phillips - £15,000 per week
26. Alfie Whiteman - £7,500 per week
Note: Salary of Dominik Solanke, Yang Min-hyeok not revealed.
EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5
Five expert hiking tips
- Always check the weather forecast before setting off
- Make sure you have plenty of water
- Set off early to avoid sudden weather changes in the afternoon
- Wear appropriate clothing and footwear
- Take your litter home with you
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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
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Killing of Qassem Suleimani
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
All Black 39-12 British & Irish Lions
The Outsider
Stephen King, Penguin