LONDON // Mauricio Pochettino says he is constantly surprised by Dele Alli after the Tottenham Hotspur midfielder helped fill the gap left by the injured Harry Kane.
Kane, the club’s leading scorer, has been ruled out for six weeks after picking up an ankle injury, forcing Pochettino to rejig his team’s attack.
The Tottenham manager selected South Korea forward Son Heung-min to replace Kane against Southampton, but it was Christian Eriksen and Alli who provided the goals that secured a 2-1 victory and extended the club’s current home run to 10 successive league wins.
Alli scored for a fourth successive game with a first-half penalty awarded after he had been upended by Steven Davis to take his season’s tally to 17 goals.
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And Pochettino says the England international once again demonstrated his ability to fill in in different areas of the pitch.
“Dele Alli always can surprise and you can’t guess with him,” Pochettino said. “He has an unbelievable personality and character and it is all possible with him.
“He is a player who likes to run into the box, he is very often very clever into the box.
“In the box he looks like a striker because he is more than clever, he has made his mark. Outside the box playing like a midfielder.
“I saw him at 17 years old playing at Milton Keynes as a holding midfielder against Manchester United. Always he can surprise me, maybe one day he can play like a goalkeeper or a full-back or a centre-back.”
Pochettino was also pleased with Son’s display in the centre-forward role after opting for the 24-year-old Korean ahead of Vincent Janssen.
“I think it was good. He had some chances to score, great movement, he connected with Dele and Chris and I am very pleased with his performance,” he said.
“It was a great opportunity to win and you will always miss your main striker. We must do what we can while he is injured and it was important to us to get that feeling, win the game, score goals.
“I think it keeps our position in the table with a very important three points.
“Our home form is fantastic. I think the team deserved all the prizes because we have been playing very well.
“It’s always difficult to play and keep your level in every game, but we have to be pleased to keep our position, get three points and our performance was good.
“The victory keeps us in a very good position in the table.”
James Ward-Prowse’s second-half goal gave Southampton hope of a point, but they were unable to find an equaliser and defeat came at the added cost of an injury to striker Manolo Gabbiadini that will prevent the player joining up with Italy next week.
Southampton manager Claude Puel said: “It is a groin injury. We will see. I hope it is not bad. For his national team it is not possible to go.
“Shane Long was ready and can play. It was a good game. There was quality on the pitch.
“It was a strange game. In the first half, without a lot of pressure, we lost two goals. It was difficult to accept the second goal.
“The second half was better and also interesting because we recovered well. We did not find a clinical edge to finish the situation.”
* Agence France-Presse
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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
Awar Qalb
Director: Jamal Salem
Starring: Abdulla Zaid, Joma Ali, Neven Madi and Khadija Sleiman
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