After a decent start under Tim Sherwood, Tottenham Hotspur have faded to seventh in the Premier League. Andrew Yates / AFP
After a decent start under Tim Sherwood, Tottenham Hotspur have faded to seventh in the Premier League. Andrew Yates / AFP
After a decent start under Tim Sherwood, Tottenham Hotspur have faded to seventh in the Premier League. Andrew Yates / AFP
After a decent start under Tim Sherwood, Tottenham Hotspur have faded to seventh in the Premier League. Andrew Yates / AFP

Precarious Sherwood prepared to ‘go down my way’ at Tottenham


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Tottenham Hotspur’s rapidly unravelling season took another twist on Monday with first team coach Tim Sherwood set to be replaced in the summer, according to media reports.

The former England midfielder, a Premier League title winner with Blackburn Rovers, was handed an 18-month contract in December following the sacking of Andre Villas-Boas but results since have been inconsistent.

Tottenham would not comment on Sky Sports reports that the 45-year-old Sherwood would be relieved of his duties in the summer, although more light should be shed on the matter later on Monday when Spurs host Sunderland in the Premier League.

Sherwood’s future has been the source of much speculation since he publicly slated his team for a “lack of guts” after a 4-0 thrashing by London rivals Chelsea last month.

Netherlands coach Louis van Gaal has been linked with the Tottenham job once his World Cup duties are over.

“It’s just one stage at a time and I’ve got six cup finals between now and the end of the season,” former Spurs midfielder Sherwood told reporters ahead of the Sunderland match.

“It’s really important to me that we show the fans something to make them optimistic about next season.

“It was a case of just cracking on. But whatever decisions I make are my decisions. If I’m going to go down, I’ll go down my way.”

Despite selling their best player Gareth Bale to Real Madrid in August, Tottenham were strongly tipped to challenge for a top-four finish in the Premier League after investing nearly 100 million pounds in new signings.

However, the likes of Spain striker Roberto Soldado, Brazil midfielder Paulinho and Argentine youngster Erik Lamela have failed to gel, costing Villas-Boas his job before Christmas after heavy defeats by Man City and Liverpool.

The straight-talking Sherwood, who was promoted from working with the club’s under-18s, did initially make an impact with Tottenham maintaining their push for the top four – the standout result being a New Year’s Day victory at Manchester United in which rejuvenated striker Emmanuel Adebayor scored.

Performances have tailed off alarmingly though and Tottenham went out of the Europa League to Benfica in March and also suffered league defeats against Chelsea, Arsenal and Liverpool, virtually ending their hopes of qualifying for next season’s Champions League.

Before Monday’s home clash with bottom club Sunderland the club were seventh in the table, eight points behind fourth-placed Arsenal with a game in hand.

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Film: In Syria
Dir: Philippe Van Leeuw
Starring: Hiam Abbass, Diamand Bo Abboud, Mohsen Abbas and Juliette Navis
Verdict: Four stars

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

Napoleon
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Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

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Starring: Nayanthara, Vignesh Shivan, Radhika Sarathkumar, Nagarjuna Akkineni

Director: Amith Krishnan

Rating: 3.5/5

'HIJRAH%3A%20IN%20THE%20FOOTSTEPS%20OF%20THE%20PROPHET'
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BULKWHIZ PROFILE

Date started: February 2017

Founders: Amira Rashad (CEO), Yusuf Saber (CTO), Mahmoud Sayedahmed (adviser), Reda Bouraoui (adviser)

Based: Dubai, UAE

Sector: E-commerce 

Size: 50 employees

Funding: approximately $6m

Investors: Beco Capital, Enabling Future and Wain in the UAE; China's MSA Capital; 500 Startups; Faith Capital and Savour Ventures in Kuwait

Dhadak 2

Director: Shazia Iqbal

Starring: Siddhant Chaturvedi, Triptii Dimri 

Rating: 1/5

Long read

Mageed Yahia, director of WFP in UAE: Coronavirus knows no borders, and neither should the response

Match info:

Manchester City 2
Sterling (8'), Walker (52')

Newcastle United 1
Yedlin (30')

Fringe@Four Line-up

October 1 - Phil Nichol (stand-up comedy)

October 29 - Mandy Knight (stand-up comedy)

November 5 - Sinatra Raw (Fringe theatre)

November 8 - Imah Dumagay & Sundeep Fernandes (stand-up comedy)

November 13 - Gordon Southern (stand-up comedy)

November 22 - In Loyal Company (Fringe theatre)

November 29 - Peter Searles (comedy / theatre)

December 5 - Sinatra’s Christmas Under The Stars (music / dinner show)

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

Hidden killer

Sepsis arises when the body tries to fight an infection but damages its own tissue and organs in the process.

The World Health Organisation estimates it affects about 30 million people each year and that about six million die.

Of those about three million are newborns and 1.2 are young children.

Patients with septic shock must often have limbs amputated if clots in their limbs prevent blood flow, causing the limbs to die.

Campaigners say the condition is often diagnosed far too late by medical professionals and that many patients wait too long to seek treatment, confusing the symptoms with flu. 

The Byblos iftar in numbers

29 or 30 days – the number of iftar services held during the holy month

50 staff members required to prepare an iftar

200 to 350 the number of people served iftar nightly

160 litres of the traditional Ramadan drink, jalab, is served in total

500 litres of soup is served during the holy month

200 kilograms of meat is used for various dishes

350 kilograms of onion is used in dishes

5 minutes – the average time that staff have to eat
 

MATCH INFO

Uefa Champions League last-16, second leg:

Real Madrid 1 (Asensio 70'), Ajax 4 (Ziyech 7', Neres 18', Tadic 62', Schone 72')

Ajax win 5-3 on aggregate

The biog

From: Ras Al Khaimah

Age: 50

Profession: Electronic engineer, worked with Etisalat for the past 20 years

Hobbies: 'Anything that involves exploration, hunting, fishing, mountaineering, the sea, hiking, scuba diving, and adventure sports'

Favourite quote: 'Life is so simple, enjoy it'

THE SPECS

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Transmission: six-speed manual
Power: 325bhp
Torque: 370Nm
Speed: 0-100km/h 3.9 seconds
Price: Dh230,000
On sale: now

Fifa Club World Cup quarter-final

Esperance de Tunis 0
Al Ain 3
(Ahmed 02’, El Shahat 17’, Al Ahbabi 60’)

Match info

Deccan Gladiators 87-8

Asif Khan 25, Dwayne Bravo 2-16

Maratha Arabians 89-2

Chadwick Walton 51 not out

Arabians won the final by eight wickets