• TOTTENHAM PLAYER RATINGS: Hugo Lloris - 7, Made a brave stop to deny Pulisic, stretched to head Dier’s back pass away and did well to save Mason Mount’s effort. Reuters
    TOTTENHAM PLAYER RATINGS: Hugo Lloris - 7, Made a brave stop to deny Pulisic, stretched to head Dier’s back pass away and did well to save Mason Mount’s effort. Reuters
  • Serge Aurier - 6, Had Spurs’ most meaningful effort of the first half and made a last-ditch tackle to stop Werner scoring. AFP
    Serge Aurier - 6, Had Spurs’ most meaningful effort of the first half and made a last-ditch tackle to stop Werner scoring. AFP
  • Toby Alderweireld - 5, Good in his positional play to deny Spurs at times but had moments where he was caught out by Chelsea’s quick attacks. Booked for a challenge on Mount. AFP
    Toby Alderweireld - 5, Good in his positional play to deny Spurs at times but had moments where he was caught out by Chelsea’s quick attacks. Booked for a challenge on Mount. AFP
  • Eric Dier - 4, Clumsily gave away the penalty for the game’s only goal and almost scored an own goal with a terrible back pass. This was far from his best game. PA
    Eric Dier - 4, Clumsily gave away the penalty for the game’s only goal and almost scored an own goal with a terrible back pass. This was far from his best game. PA
  • Ben Davies - 6, Often looked isolated, especially when Chelsea doubled up on him in the first half. The Welshman put in a resolute performance in tough circumstances. EPA
    Ben Davies - 6, Often looked isolated, especially when Chelsea doubled up on him in the first half. The Welshman put in a resolute performance in tough circumstances. EPA
  • Pierre-Emile Hojbjerg - 5, Booked for a foul on Jorginho and came close to getting a second on occasion. A disappointing display. AP
    Pierre-Emile Hojbjerg - 5, Booked for a foul on Jorginho and came close to getting a second on occasion. A disappointing display. AP
  • Moussa Sissoko - 6, There were times when the Frenchman dropped too deep in the first half, but he showed tactical improvements in the second period. Reuters
    Moussa Sissoko - 6, There were times when the Frenchman dropped too deep in the first half, but he showed tactical improvements in the second period. Reuters
  • Steven Bergwijn - 5, Worked hard defensively but offered nowhere near enough in an attacking sense. AFP
    Steven Bergwijn - 5, Worked hard defensively but offered nowhere near enough in an attacking sense. AFP
  • Tanguy Ndombele - 5, His threat was largely nullified by Kovacic and Jorginho, which is likely why he was brought off with just over 20 minutes left. AFP
    Tanguy Ndombele - 5, His threat was largely nullified by Kovacic and Jorginho, which is likely why he was brought off with just over 20 minutes left. AFP
  • Son Heung-Min - 5, There were slight flashes of his quality, but it was a largely tame performance from the South Korea international. Getty Images
    Son Heung-Min - 5, There were slight flashes of his quality, but it was a largely tame performance from the South Korea international. Getty Images
  • Carlos Vinicius - 4, Spent pretty much the whole game on the periphery waiting for his chance and then missed the target when it finally came late on. AFP
    Carlos Vinicius - 4, Spent pretty much the whole game on the periphery waiting for his chance and then missed the target when it finally came late on. AFP
  • SUBS: Erik Lamela (Ndombele, 69’) – 6, Arguably Spurs’ greatest creative influence after coming on, being one of the few who constantly tried to make things happen. PA
    SUBS: Erik Lamela (Ndombele, 69’) – 6, Arguably Spurs’ greatest creative influence after coming on, being one of the few who constantly tried to make things happen. PA
  • Lucas Moura (Bergwijn, 69’) – 5, Much like Bergwijn, the Brazilian struggled to have any real attacking impact of note. AFP
    Lucas Moura (Bergwijn, 69’) – 5, Much like Bergwijn, the Brazilian struggled to have any real attacking impact of note. AFP
  • CHELSEA PLAYER RATINGS: Edouard Mendy - 6, Made some saves, though they were all very routine aside from the stop to deny Lamela. AP
    CHELSEA PLAYER RATINGS: Edouard Mendy - 6, Made some saves, though they were all very routine aside from the stop to deny Lamela. AP
  • Cesar Azpilicueta - 7, Got the ball forward quickly and effectively at times, while maintaining good defensive concentration throughout. AP
    Cesar Azpilicueta - 7, Got the ball forward quickly and effectively at times, while maintaining good defensive concentration throughout. AP
  • Thiago Silva - 6, Looked dominant and composed in his play before being forced off due to injury. Reuters
    Thiago Silva - 6, Looked dominant and composed in his play before being forced off due to injury. Reuters
  • Antonio Rudiger - 8, Stepped out of the backline with the ball well and was very solid in his defensive play, barely giving the Spurs attack a chance. PA
    Antonio Rudiger - 8, Stepped out of the backline with the ball well and was very solid in his defensive play, barely giving the Spurs attack a chance. PA
  • Reece James - 7, Davies probably couldn’t wait to get away from the Englishman due to his attacking threat. James also defended efficiently. Reuters
    Reece James - 7, Davies probably couldn’t wait to get away from the Englishman due to his attacking threat. James also defended efficiently. Reuters
  • Jorginho - 7, Scored the only goal of the game with a clinical penalty and was reliable in possession. AFP
    Jorginho - 7, Scored the only goal of the game with a clinical penalty and was reliable in possession. AFP
  • Mateo Kovacic - 6, Drove forward with the ball well but failed to make the most of the threat that running posed a few times. AFP
    Mateo Kovacic - 6, Drove forward with the ball well but failed to make the most of the threat that running posed a few times. AFP
  • Marcos Alonso - 6, Showed that he can defend well and got some good passes off, but may have been hoping to show better quality in the final third. Getty Images
    Marcos Alonso - 6, Showed that he can defend well and got some good passes off, but may have been hoping to show better quality in the final third. Getty Images
  • Callum Hudson-Odoi - 6, Looked threatening when he ran at the Spurs defence but lacked the quality in his end product at times. PA
    Callum Hudson-Odoi - 6, Looked threatening when he ran at the Spurs defence but lacked the quality in his end product at times. PA
  • Timo Werner - 7, Had a bright start and that intensity continued for large periods of the game. Won the penalty that secured victory. PA
    Timo Werner - 7, Had a bright start and that intensity continued for large periods of the game. Won the penalty that secured victory. PA
  • Mason Mount - 8, The clear stand out player in this game in terms of creativity, picking up the ball in great pockets of space and picking out good passes. AP
    Mason Mount - 8, The clear stand out player in this game in terms of creativity, picking up the ball in great pockets of space and picking out good passes. AP
  • SUBS: Andreas Christensen (Silva, 36’) – 7, Settled in well immediately and was solid throughout, getting his head onto some dangerous balls into the box. Reuters
    SUBS: Andreas Christensen (Silva, 36’) – 7, Settled in well immediately and was solid throughout, getting his head onto some dangerous balls into the box. Reuters
  • Christian Pulisic (Hudson-Odoi, 65’) – 6, Made some good runs forward but his decision making was a bit off at points. Booked for a foul near the halfway line. AFP
    Christian Pulisic (Hudson-Odoi, 65’) – 6, Made some good runs forward but his decision making was a bit off at points. Booked for a foul near the halfway line. AFP
  • N’Golo Kante, (Kovacic, 73’) – N/R, Generally showed good awareness in his defending, though he was booked for a foul on Moura. PA
    N’Golo Kante, (Kovacic, 73’) – N/R, Generally showed good awareness in his defending, though he was booked for a foul on Moura. PA

Hugo Lloris 7, Eric Dier 4; Mason Mount 8, Timo Werner 7: Tottenham v Chelsea player ratings


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Thomas Tuchel extended his unbeaten start as Chelsea manager after his side claimed a 1-0 Premier League win at Tottenham Hotspur on Thursday.

German Tuchel, who replaced Frank Lampard last week, has now seen his side take seven points from his three Premier League games in charge with no goals conceded.

Jorginho's 24th-minute penalty, awarded for a clumsy foul on Timo Werner by Eric Dier, did not do justice to Chelsea's domination of a Tottenham side who have now lost three league games in a row for the first time since 2012.

Chelsea had numerous chances to stretch their lead after the break with Callum Hudson-Odoi and Mason Mount going close, although Tottenham striker Carlos Vinicius, playing in place of the injured Harry Kane, headed one glorious late chance wide.

Chelsea were well worth the victory that lifted them into sixth spot with 36 points from 22 games while Mourinho's Tottenham, who topped the table in December, have slumped to eighth on 33 points.

Assessing the performances at the Tottenham Hotspur Stadium, Danny Lewis provides his player ratings in the photo gallery above. To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

T20 WORLD CUP QUALIFIERS

Qualifier A, Muscat

(All matches to be streamed live on icc.tv) 

Fixtures

Friday, February 18: 10am Oman v Nepal, Canada v Philippines; 2pm Ireland v UAE, Germany v Bahrain 

Saturday, February 19: 10am Oman v Canada, Nepal v Philippines; 2pm UAE v Germany, Ireland v Bahrain 

Monday, February 21: 10am Ireland v Germany, UAE v Bahrain; 2pm Nepal v Canada, Oman v Philippines 

Tuesday, February 22: 2pm Semi-finals 

Thursday, February 24: 2pm Final 

UAE squad:Ahmed Raza(captain), Muhammad Waseem, Chirag Suri, Vriitya Aravind, Rohan Mustafa, Kashif Daud, Zahoor Khan, Alishan Sharafu, Raja Akifullah, Karthik Meiyappan, Junaid Siddique, Basil Hameed, Zafar Farid, Mohammed Boota, Mohammed Usman, Rahul Bhatia

Libya's Gold

UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves. 

The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.

Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.

A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.

Final scores

18 under: Tyrrell Hatton (ENG)

- 14: Jason Scrivener (AUS)

-13: Rory McIlroy (NIR)

-12: Rafa Cabrera Bello (ESP)

-11: David Lipsky (USA), Marc Warren (SCO)

-10: Tommy Fleetwood (ENG), Chris Paisley (ENG), Matt Wallace (ENG), Fabrizio Zanotti (PAR)

Medicus AI

Started: 2016

Founder(s): Dr Baher Al Hakim, Dr Nadine Nehme and Makram Saleh

Based: Vienna, Austria; started in Dubai

Sector: Health Tech

Staff: 119

Funding: €7.7 million (Dh31m)

 

SPECS
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All Black 39-12 British & Irish Lions

Lions tour fixtures

3 JuneProvincial BarbariansWon 13-7

7 JuneBluesLost 22-16

10 JuneCrusadersWon 12-3

13 JuneHighlandersLost 23-22

17 JuneMaori All BlacksWon 32-10

20 JuneChiefsWon 34-6

24 JuneNew ZealandLost 30-15

27 JuneHurricanes

1 JulyNew Zealand

8 JulyNew Zealand

ANATOMY%20OF%20A%20FALL
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COMPANY%20PROFILE
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Dubai Women's Tour teams

Agolico BMC
Andy Schleck Cycles-Immo Losch
Aromitalia Basso Bikes Vaiano
Cogeas Mettler Look
Doltcini-Van Eyck Sport
Hitec Products – Birk Sport 
Kazakhstan National Team
Kuwait Cycling Team
Macogep Tornatech Girondins de Bordeaux
Minsk Cycling Club 
Pannonia Regional Team (Fehérvár)
Team Auvergne-Rhône-Alpes
Team Ciclotel
UAE Women’s Team
Under 23 Kazakhstan Team
Wheel Divas Cycling Team

Company%20profile
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EMaly%20Tech%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202023%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Mo%20Ibrahim%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%20International%20Financial%20Centre%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20FinTech%3Cbr%3E%3Cstrong%3EFunds%20raised%3A%3C%2Fstrong%3E%20%241.6%20million%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%3C%2Fstrong%3E%2015%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3EPre-seed%2C%20planning%20first%20seed%20round%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20GCC-based%20angel%20investors%3C%2Fp%3E%0A
Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Bahrain%20GP
%3Cp%3EFriday%20qualifying%3A%207pm%20(8pm%20UAE)%3C%2Fp%3E%0A%3Cp%3ESaturday%20race%3A%207pm%20(UAE)%3C%2Fp%3E%0A%3Cp%3ETV%3A%20BeIN%20Sports%3C%2Fp%3E%0A
Dates for the diary

To mark Bodytree’s 10th anniversary, the coming season will be filled with celebratory activities:

  • September 21 Anyone interested in becoming a certified yoga instructor can sign up for a 250-hour course in Yoga Teacher Training with Jacquelene Sadek. It begins on September 21 and will take place over the course of six weekends.
  • October 18 to 21 International yoga instructor, Yogi Nora, will be visiting Bodytree and offering classes.
  • October 26 to November 4 International pilates instructor Courtney Miller will be on hand at the studio, offering classes.
  • November 9 Bodytree is hosting a party to celebrate turning 10, and everyone is invited. Expect a day full of free classes on the grounds of the studio.
  • December 11 Yogeswari, an advanced certified Jivamukti teacher, will be visiting the studio.
  • February 2, 2018 Bodytree will host its 4th annual yoga market.
Bio

Age: 25

Town: Al Diqdaqah – Ras Al Khaimah

Education: Bachelors degree in mechanical engineering

Favourite colour: White

Favourite place in the UAE: Downtown Dubai

Favourite book: A Life in Administration by Ghazi Al Gosaibi.

First owned baking book: How to Be a Domestic Goddess by Nigella Lawson.

MATCH INFO

Inter Milan v Juventus
Saturday, 10.45pm (UAE)
Watch the match on BeIN Sports

The Equaliser 2

Director Antoine Fuqua

Starring: Denzel Washington, Bill Pullman, Melissa Leo, Ashton Sanders

Three stars

MATCH INFO

Champions League last 16, first leg

Tottenham v RB Leipzig, Wednesday, midnight (UAE)

Gran Gala del Calcio 2019 winners

Best Player: Cristiano Ronaldo (Juventus)
Best Coach: Gian Piero Gasperini (Atalanta)
Best Referee: Gianluca Rocchi
Best Goal: Fabio Quagliarella (Sampdoria vs Napoli)
Best Team: Atalanta​​​​​​​
Best XI: Samir Handanovic (Inter); Aleksandar Kolarov (Roma), Giorgio Chiellini (Juventus), Kalidou Koulibaly (Napoli), Joao Cancelo (Juventus*); Miralem Pjanic (Juventus), Josip Ilicic (Atalanta), Nicolo Barella (Cagliari*); Fabio Quagliarella (Sampdoria), Cristiano Ronaldo (Juventus), Duvan Zapata (Atalanta)
Serie B Best Young Player: Sandro Tonali (Brescia)
Best Women’s Goal: Thaisa (Milan vs Juventus)
Best Women’s Player: Manuela Giugliano (Milan)
Best Women’s XI: Laura Giuliani (Milan); Alia Guagni (Fiorentina), Sara Gama (Juventus), Cecilia Salvai (Juventus), Elisa Bartoli (Roma); Aurora Galli (Juventus), Manuela Giugliano (Roma), Valentina Cernoia (Juventus); Valentina Giacinti (Milan), Ilaria Mauro (Fiorentina), Barbara Bonansea (Juventus)

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