• LEEDS RATINGS: Illan Meslier - 8: Not called upon too often, given Leeds’ dominance, but responded expertly when he was, saving a deflected Aurier shot and a close-range effort from Lamela. AP
    LEEDS RATINGS: Illan Meslier - 8: Not called upon too often, given Leeds’ dominance, but responded expertly when he was, saving a deflected Aurier shot and a close-range effort from Lamela. AP
  • Luke Ayling - 7: Rarely looked fussed by Tottenham’s vaunted forward line, as part of a commendable defensive display by the home side. PA
    Luke Ayling - 7: Rarely looked fussed by Tottenham’s vaunted forward line, as part of a commendable defensive display by the home side. PA
  • Diego Llorente - 7: Sharp early on to swamp Son, and then head away a dangerous Kane cross, but allowed Alli’s pass to get through him for the Spurs goal. AP
    Diego Llorente - 7: Sharp early on to swamp Son, and then head away a dangerous Kane cross, but allowed Alli’s pass to get through him for the Spurs goal. AP
  • Pascal Struijk - 8: Might have scored early on but he lashed his swiveled volley over the bar. That would have been due reward for a fine shift against Kane. Getty
    Pascal Struijk - 8: Might have scored early on but he lashed his swiveled volley over the bar. That would have been due reward for a fine shift against Kane. Getty
  • Ezgjan Alioski - 8: Sumptuous link up play with Harrison led to him laying on a goal for Bamford. Tenacious in defence when required, and ever tireless when joining the attack. Getty
    Ezgjan Alioski - 8: Sumptuous link up play with Harrison led to him laying on a goal for Bamford. Tenacious in defence when required, and ever tireless when joining the attack. Getty
  • Robin Koch - 6: Struggled to keep pace with an improved Alli when he was on the field, and was booked for a cynical trip on Son – although that did help his side as Spurs were breaking. Getty
    Robin Koch - 6: Struggled to keep pace with an improved Alli when he was on the field, and was booked for a cynical trip on Son – although that did help his side as Spurs were breaking. Getty
  • Stuart Dallas - 9.5: Everywhere. Like always. Scored. Played an appetizing cross that Roberts might have scored from. Had a key role in Bamford’s goal. Saw another shot well saved by Lloris. High class. AFP
    Stuart Dallas - 9.5: Everywhere. Like always. Scored. Played an appetizing cross that Roberts might have scored from. Had a key role in Bamford’s goal. Saw another shot well saved by Lloris. High class. AFP
  • Tyler Roberts - 6: Lacked the pizazz of some of the displays in his recent run of form. The fact he was subbed shortly after limply giving away possession capped his afternoon. AP
    Tyler Roberts - 6: Lacked the pizazz of some of the displays in his recent run of form. The fact he was subbed shortly after limply giving away possession capped his afternoon. AP
  • Mateusz Klich - 7: Denied a goal by one of Lloris’ many fine saves. He made a clever contribution to the chance from which Harrison should have settled it. Getty
    Mateusz Klich - 7: Denied a goal by one of Lloris’ many fine saves. He made a clever contribution to the chance from which Harrison should have settled it. Getty
  • Jack Harrison - 8: An inspired display as he rinsed Aurier at every opportunity. Set up the first goal, and played the pass before the assist for the second. Undermined slightly by wayward finishing. Getty
    Jack Harrison - 8: An inspired display as he rinsed Aurier at every opportunity. Set up the first goal, and played the pass before the assist for the second. Undermined slightly by wayward finishing. Getty
  • Patrick Bamford - 8: The watching England manager Gareth Southgate cannot fail to have been impressed. Got the goal his performance merited. PA
    Patrick Bamford - 8: The watching England manager Gareth Southgate cannot fail to have been impressed. Got the goal his performance merited. PA
  • SUBS: Raphina - (On for Roberts 58') 7: Looked straight back up to speed following injury, especially when he broke and coolly found fellow sub Rodrigo for the third goal. AP
    SUBS: Raphina - (On for Roberts 58') 7: Looked straight back up to speed following injury, especially when he broke and coolly found fellow sub Rodrigo for the third goal. AP
  • Rodrigo - (On for Bamford 79') N/A: He was not given much time to impress. All he needed was one touch, as he settled the game with a crisp finish for Leeds’ third. EPA Kalvin Phillips - (On for Klich 90') N/A: Could afford a broad grin as he entered the fray, given that time was nearly up and his side were already home and hosed. EPA
    Rodrigo - (On for Bamford 79') N/A: He was not given much time to impress. All he needed was one touch, as he settled the game with a crisp finish for Leeds’ third. EPA Kalvin Phillips - (On for Klich 90') N/A: Could afford a broad grin as he entered the fray, given that time was nearly up and his side were already home and hosed. EPA
  • SPURS RATINGS: Hugo Lloris – 8: Made a strong early save to thwart Bamford, only to be harpooned by his full backs not long after as Leeds went ahead. Kept his side in it with a number of fine saves. PA
    SPURS RATINGS: Hugo Lloris – 8: Made a strong early save to thwart Bamford, only to be harpooned by his full backs not long after as Leeds went ahead. Kept his side in it with a number of fine saves. PA
  • Serge Aurier – 4: The fact he had a nightmare is forgivable. It can happen to anyone. Trying fancy flicks in dangerous areas while mid-mare is less so. EPA
    Serge Aurier – 4: The fact he had a nightmare is forgivable. It can happen to anyone. Trying fancy flicks in dangerous areas while mid-mare is less so. EPA
  • Toby Alderweireld – 6: Not as culpable as others for Tottenham’s malaise at the back, and showed signs of reprising his old partnership with Alli with his long-range passing. Reuters
    Toby Alderweireld – 6: Not as culpable as others for Tottenham’s malaise at the back, and showed signs of reprising his old partnership with Alli with his long-range passing. Reuters
  • Eric Dier – 5: Failed twice when Bamford scored. First when his limp header did not clear the lines, then by failing to track the striker’s run. Getty
    Eric Dier – 5: Failed twice when Bamford scored. First when his limp header did not clear the lines, then by failing to track the striker’s run. Getty
  • Sergio Reguilon – 4: If Aurier was bad, the full back on the other flank was not much better. His loose cross-field pass set the tone early on, and he was only spared an own goal by Lloris’ firefighting. Getty
    Sergio Reguilon – 4: If Aurier was bad, the full back on the other flank was not much better. His loose cross-field pass set the tone early on, and he was only spared an own goal by Lloris’ firefighting. Getty
  • Giovani Lo Celso – 5: A slow burner of a game for the Argentine midfielder, who was subbed just as he appeared to be getting into his stride. Reuters
    Giovani Lo Celso – 5: A slow burner of a game for the Argentine midfielder, who was subbed just as he appeared to be getting into his stride. Reuters
  • Pierre-Emile Hojbjerg – 5: Fought the Leeds waves gamely, as is typical, but he lacked polish when Spurs could have done with better going forward. AFP
    Pierre-Emile Hojbjerg – 5: Fought the Leeds waves gamely, as is typical, but he lacked polish when Spurs could have done with better going forward. AFP
  • Dele Alli – 7: His exquisite through ball to set up Son felt like the start of his revival. He doubled down on that with a similarly neat ball straight after that found Kane millimetres offside. Getty
    Dele Alli – 7: His exquisite through ball to set up Son felt like the start of his revival. He doubled down on that with a similarly neat ball straight after that found Kane millimetres offside. Getty
  • Gareth Bale – 5: After the excellence of his hat-trick last time out, he was back to the disinterested figure that was typical of the Jose Mourinho era. PA
    Gareth Bale – 5: After the excellence of his hat-trick last time out, he was back to the disinterested figure that was typical of the Jose Mourinho era. PA
  • Son Heung-min – 7: A characteristically composed finish drew Spurs level in the first half, and he battled as pluckily as any of the players in green. AP
    Son Heung-min – 7: A characteristically composed finish drew Spurs level in the first half, and he battled as pluckily as any of the players in green. AP
  • Harry Kane – 6: Well marshalled by Struijk, but he still had his chances. Had the ball in the net twice – but was offside both times – and struck the bar, too. Reuters
    Harry Kane – 6: Well marshalled by Struijk, but he still had his chances. Had the ball in the net twice – but was offside both times – and struck the bar, too. Reuters
  • SUBS: Erik Lamela – (On for Alli 67') NA. Tried to bring some fresh impetus to the away team’s effort, and saw a shot well saved by Meslier. AFP
    SUBS: Erik Lamela – (On for Alli 67') NA. Tried to bring some fresh impetus to the away team’s effort, and saw a shot well saved by Meslier. AFP
  • Lucas Moura – (On for Bale 67') NA. Had a storied, if short, spell on the field. Booked as soon as he was on, smashed his face into the ground after being tripped, and made an incisive break - that eventually led to Leeds’ third goal. Tanguy Ndombele – (On for Lo Celso 80') NA. Will have been frustrated to have missed out on a starting berth again, and showed glimpses of class in his late appearance. Reuters
    Lucas Moura – (On for Bale 67') NA. Had a storied, if short, spell on the field. Booked as soon as he was on, smashed his face into the ground after being tripped, and made an incisive break - that eventually led to Leeds’ third goal. Tanguy Ndombele – (On for Lo Celso 80') NA. Will have been frustrated to have missed out on a starting berth again, and showed glimpses of class in his late appearance. Reuters

Leeds United v Tottenham Hotspur player ratings: Stuart Dallas 9.5, Patrick Bamford 8; Gareth Bale 5, Harry Kane 6


Paul Radley
  • English
  • Arabic

Leeds United put on a Bielsa-ball masterclass in a dominant 3-1 win that punctured Tottenham Hotspur's outside chances of qualifying for the Champions League.

Stuart Dallas underpinned a fine personal display as he opened the scoring for the home side at Elland Road.

Spurs did hit back with a goal from Son Heung-min against the run of play, but Leeds were good value for their win thereafter.

Patrick Bamford restored their lead before the break, and substitute Rodrigo settled the game for Marcelo Bielsa’s side with six minutes to go.

Paiul Radley has provided player ratings in the photo gallery above. To view the ratings, click through the images above, or if using a mobile device simply swipe.

Ovo's tips to find extra heat
  • Open your curtains when it’s sunny 
  • Keep your oven open after cooking  
  • Have a cuddle with pets and loved ones to help stay cosy 
  • Eat ginger but avoid chilli as it makes you sweat 
  • Put on extra layers  
  • Do a few star jumps  
  • Avoid alcohol   
ON%20TRACK
%3Cp%3EThe%20Dubai%20Metaverse%20Assembly%20will%20host%20three%20main%20tracks%3A%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EEducate%3A%3C%2Fstrong%3E%20Consists%20of%20more%20than%2010%20in-depth%20sessions%20on%20the%20metaverse%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInspire%3A%3C%2Fstrong%3E%20Will%20showcase%20use%20cases%20of%20the%20metaverse%20in%20tourism%2C%20logistics%2C%20retail%2C%20education%20and%20health%20care%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EContribute%3A%3C%2Fstrong%3E%20Workshops%20for%20metaverse%20foresight%20and%20use-case%20reviews%3C%2Fp%3E%0A

Sui Dhaaga: Made in India

Director: Sharat Katariya

Starring: Varun Dhawan, Anushka Sharma, Raghubir Yadav

3.5/5

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 specs: 2017 GMC Sierra 1500 Denali

Price, base / as tested Dh207,846 / Dh220,000

Engine 6.2L V8

Transmission Eight-speed automatic

Power 420hp @ 5,600rpm

Torque 624Nm @ 4,100rpm

Fuel economy, combined 13.5L / 100km

match info

Maratha Arabians 138-2

C Lynn 91*, A Lyth 20, B Laughlin 1-15

Team Abu Dhabi 114-3

L Wright 40*, L Malinga 0-13, M McClenaghan 1-17

Maratha Arabians won by 24 runs