Dele Alli of Tottenham Hotspur is challenged by Wayne Hennessey of Crystal Palace during the Premier League match at Selhurst Park. Mike Hewitt/Getty Images
Dele Alli of Tottenham Hotspur is challenged by Wayne Hennessey of Crystal Palace during the Premier League match at Selhurst Park. Mike Hewitt/Getty Images
Dele Alli of Tottenham Hotspur is challenged by Wayne Hennessey of Crystal Palace during the Premier League match at Selhurst Park. Mike Hewitt/Getty Images
Dele Alli of Tottenham Hotspur is challenged by Wayne Hennessey of Crystal Palace during the Premier League match at Selhurst Park. Mike Hewitt/Getty Images

Tottenham manager Pochettino defends 'easy target' Alli over diving allegations


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Tottenham Hotspur manager Mauricio Pochettino feels Dele Alli is an "easy target" after the playmaker was criticised for diving during the 1-0 win over Crystal Palace on Sunday.

Against Crystal Palace Alli went to ground under the challenge of defender Patrick van Aanholt and again while chasing the ball near goalkeeper Wayne Hennessey. Neither incident led to a penalty or a yellow card for Alli for diving.

Pundits and supporters hit out at Alli for diving with some even calling for the English Football Association (FA) to take retrospective action against the 21-year-old midfielder.

"He is an easy target for everyone," Pochettino said after the match. "We need to stop saying too much about him to stop helping people, the fans, creating this reputation.

"He's so competitive and played very well today but Dele is an easy target."

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Comment: English football needs to get off its moral high horse over diving

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Palace manager Roy Hodgson also defended the England international, saying that Alli's previous reputation was driving fans to label him as a cheat.

"When all the talk in the mass media is about players diving, the public jump on the bandwagon to get as much advantage as they can," Hodgson said.

Spurs full-back Serge Aurier recorded three foul throws at Selhurst Park but Pochettino was light-hearted about the Ivorian's errors.

"We are going to practise every day, I promise you," the Argentine added after Spurs climbed up to fourth in the table. "I promise our fans too. The fans are very disappointed, so we will practise.

"... I said to him: 'You are going to get me sacked. It looks like we are so bad we don't even practise throw-ins.'"

Tottenham host 14th-placed Huddersfield Town in the league on Saturday.

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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MATCH INFO

Manchester United 1 (Fernandes pen 2') Tottenham Hotspur 6 (Ndombele 4', Son 7' & 37' Kane (30' & pen 79, Aurier 51')

Man of the match Son Heung-min (Tottenham)

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MATCH DETAILS

Barcelona 0

Slavia Prague 0

Match info

Bournemouth 0
Liverpool 4
(Salah 25', 48', 76', Cook 68' OG)

Man of the match: Andrew Robertson (Liverpool)

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