Tottenham's managerial search descended into chaos after talks with Antonio Conte broke down.
Spurs, who sacked Jose Mourinho in April, were in discussions to bring the former Chelsea manager to north London.
But they are understood to have been put off by certain demands made by the 51-year-old and will now turn their attention elsewhere.
Conte had become a candidate following his exit from Inter Milan last week, where he left by mutual consent after leading them to their first Serie A title since 2010.
His record is impressive, having also won the Premier League with Chelsea in 2017, but Spurs' pursuit of him was at odds with what chairman Daniel Levy set out at the end of last season.
Levy said he wanted to return to the club's "core DNA" which had been lost during the appointment of Mourinho.
Conte, while being an excellent coach, did not fit and reports in his native Italy say he also had reservations about joining.
Tottenham had been hoping to reunite Conte with outgoing Juventus director of football Fabio Paratici, who is set to join the club in a similar role.
The pair worked together at the Turin club and helped turn them into the dominant force in Italian football.
Paratici is expected to be involved in the search for a new manager.
Spurs have also been in talks with former boss Mauricio Pochettino about a return just 18 months after being sacked, but his current employer Paris Saint Germain blocked an exit and it would be difficult to reignite that.
Tottenham sacked Mourinho in mid-April, six days before the Carabao Cup final, and ended the season with 29-year-old academy coach Ryan Mason in interim charge.
Tottenham 20-21 season ratings
-

MANAGERS: Jose Mourinho 3 - A 6-2 win over Manchester United and a place at the Premier League summit masked a litany of problems between manager and squad. The team seemed unable to formulate plans to attack or defend, and the 3-0 defeat to Dinamo Zagreb in the Europa League was one of the worst performances by an English club in Europe in decades. Unceremoniously sacked less than a week before the League Cup final. Reuters -

Ryan Mason 6 - Given the reins six days before the League Cup final, which Spurs went on to lose to Manchester City. Inherited a squad low on confidence but bursting with talent. It remains to be seen whether he has done enough to make the role permanent. after guiding Spurs home to seventh, above Arsenal but below West Ham. AFP -

GOALKEEPERS: Hugo Lloris 5 - The World Cup winner has been something of a liability the past two seasons, constantly putting his defenders under unnecessary pressure with passing in tight situations they are ill-equipped to deal with. At 34, the Frenchman's best days are behind him and Spurs would do well to target a significant upgrade. Reuters -

Joe Hart 5 - Was given chances in cup competitions but while the former England No 1 didn't make too many mistakes he hardly did enough to put any real pressure on Lloris. Forced to apologise after his social media team posted a message of "job done" on his Instagram account following Spurs' Europa League exit. Reuters -

DEFENDERS: Joe Rodon 7 - The Welsh defender, 23, has not looked out of place in the Premier League after signing from Championship club Swansea City last October. Can easily stake a claim as Spurs' best centre-back, given how far his more experienced teammates have fallen. Getty Images -

Davinson Sanchez 3 - Has the speed, strength and agility to be one of the best in the business. Sadly for Spurs and the Colombian, he lacks the composure and anticipation needed to go with it. Was given the runaround by Jamie Vardy on the final day of the season. Getty Images -

Serge Aurier 7 - The Ivorian is capable of both the sublime and stupid - often within the same 90 minutes. A tour de force when he has the wind in his sails, but defending still needs improvement. EPA -

Toby Alderweireld 6 - There was a time when any defence with the Belgian in it would regularly record the most shutouts in a season. Those halcyon days looked long gone in 2020/21 but if the Belgian can recapture his best form, Spurs will once again have one of Europe's finest at the heart of their rearguard. EPA -

Matt Doherty 4 - Has looked uncomfortable all season whether as part of a flat back four or as a right wingback. Signed to usurp Serge Aurier but the former Wolves man has been a huge disappointment. Needs to be more consistent; Spurs will demand much more from their Irish international next season. Getty Images -

Ben Davies 5 - A solid, if unspectacular, season from the Welshman who will find it hard to dislodge Sergio Reguilon on the left of Spurs' defence. Reuters -

Japhet Tanganga 4 - The young defender's season has been severely hampered by injuries but is highly thought of by the Spurs hierarchy and will look to push for more regular football next season. Reuters -

Eric Dier 6 - Restored to his more favoured position of centre-back under Mourinho. The England international's heart and desire are never in question but the same cannot always be said for his judgement and temperament. Capable of much more. Getty Images -

Sergio Reguilon 6 - Came into North London like a wrecking ball with some devastating performances down Tottenham's left. Has struggled to recapture that early form after a mid-season injury and hardly endeared himself to fans when he was pictured alongside teammate Erik Lamela flouting lockdown rules over the Christmas period. Getty Images -

MIDFIELDERS: Harry Winks 5 - Largely discarded by Mourinho, the England midfielder struggled to impose his passing game in his limited outings. Although he was by no means alone in that department. AFP -

Erik Lamela 6 - Probably the only player in world football who still uses the 'drag over'. A great ball carrier but a lack of end product has always held the Argentine back. Did score one of the great goals of the North London derby with a 'Rabona' in the 2-1 defeat to Arsenal. AFP -

Moussa Sissoko 5 - Briefly formed an impregnable partnership with Hojbjerg at the start of the season with the two dogs of war immense in November's win over Manchester City in particular. Has looked a shadow of the player powering Spurs' midfield engine room of the past few seasons though. Getty Images -

Dele Alli 5 - Another to be given the cold shoulder by Mourinho. Restored to the side under Mason but the relationship with Spurs fans has been fractured by a perceived lack of effort and interest on Alli's part. There is no doubting his talent and Spurs still have a gem if he can rediscover it. AFP -

Tanguy Ndombele 6 - The most improved player in the Spurs squad by a distance, but then the Frenchman had set a pretty low bar. Shades of Moussa Dembele the way he protects the ball and his goal against Sheffield United was world class. Can emerge as a real leader in this team if he becomes more consistent. Getty Images -

Pierre-Emile Hojbjerg 8 - The Dane's performances up until March had him earmarked as one of the signings of the season. A failure to maintain that form is more down to fatigue than any weakness in his game. The most destructive player in the league. AFP -

Giovani Lo Celso 6 - A class act on the ball but too often goes missing in games. AFP -

FORWARDS: Lucas Moura 7 - A fan favourite for his all-action style and 'that' Champions League hat-trick. Few players tend to run down more blind alleys than the Brazilian, who has been used in every attacking position this term without nailing down a role in any. AFP -

Gareth Bale 8 - Hit or miss? Though a return of 16 goals - including a sublime league hat-trick against Sheffield United - suggests Bale's return to Spurs on a season-long loan has been a success, the special moments have been fleeting. Unlikely that Spurs will pursue another deal unless the Welshman and Real Madrid drastically reduce their demands. AFP -

Harry Kane 8 - Received criticism after the League Cup final defeat with Spurs fans accusing their talisman of underperforming in major finals. And while it is true Kane has failed to deliver in three championship games, to overlook his overall contribution is borderline ridiculous. Finished the season with 23 league goals to claim the Golden Boot and was also the main provider for others. Looks to have finally run out of patience with Spurs' failures to challenge for major honours. Would be a huge blow if he were to leave. AFP -

Carlos Vinicius 5 - A hat-trick against non-league Marine was the highlight of the Brazilian's loan spell in North London. Has the attributes to be a top player but is unlikely to have done enough to persuade Spurs to make his move from Benfica permanent. Reuters -

Steven Bergwijn 5 - Another who lost form and favour under Mourinho. The Dutch winger's profligacy in front of goal cost them dearly early on in the season. AFP -

Son Heung-min 8 - Simply unplayable at times early on in the season, the South Korean has the pace to terrify any defender and the poise to finish most of the chances that fall his way. Scored 17 Premier League goals as he and Kane forged a 40-goal partnership. Reuters
Other must-tries
Tomato and walnut salad
A lesson in simple, seasonal eating. Wedges of tomato, chunks of cucumber, thinly sliced red onion, coriander or parsley leaves, and perhaps some fresh dill are drizzled with a crushed walnut and garlic dressing. Do consider yourself warned: if you eat this salad in Georgia during the summer months, the tomatoes will be so ripe and flavourful that every tomato you eat from that day forth will taste lacklustre in comparison.
Badrijani nigvzit
A delicious vegetarian snack or starter. It consists of thinly sliced, fried then cooled aubergine smothered with a thick and creamy walnut sauce and folded or rolled. Take note, even though it seems like you should be able to pick these morsels up with your hands, they’re not as durable as they look. A knife and fork is the way to go.
Pkhali
This healthy little dish (a nice antidote to the khachapuri) is usually made with steamed then chopped cabbage, spinach, beetroot or green beans, combined with walnuts, garlic and herbs to make a vegetable pâté or paste. The mix is then often formed into rounds, chilled in the fridge and topped with pomegranate seeds before being served.
Zayed Sustainability Prize
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 Batman'
Stars:Robert Pattinson
Director:Matt Reeves
Rating: 5/5
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While you're here
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The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
Gully Boy
Director: Zoya Akhtar
Producer: Excel Entertainment & Tiger Baby
Cast: Ranveer Singh, Alia Bhatt, Kalki Koechlin, Siddhant Chaturvedi
Rating: 4/5 stars
While you're here
Hussein Ibish: America's attitude to Palestine and Israel has subtly shifted
Con Coughlin: With every missile fired in Israel-Gaza, Biden's clout reduces
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COMPANY PROFILE
Zayed Sustainability Prize
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
Leap of Faith
Michael J Mazarr
Public Affairs
Dh67
Elvis
RESULTS
6pm: Al Maktoum Challenge Round-2 – Group 1 (PA) $55,000 (Dirt) 1,900m
Winner: Rajeh, Antonio Fresu (jockey), Musabah Al Muhairi (trainer)
6.35pm: Oud Metha Stakes – Rated Conditions (TB) $60,000 (D) 1,200m
Winner: Get Back Goldie, William Buick, Doug O’Neill
7.10pm: Jumeirah Classic – Listed (TB) $150,000 (Turf) 1,600m
Winner: Sovereign Prince, James Doyle, Charlie Appleby
7.45pm: Firebreak Stakes – Group 3 (TB) $150,000 (D) 1,600m
Winner: Hypothetical, Mickael Barzalona, Salem bin Ghadayer
8.20pm: Al Maktoum Challenge Round-2 – Group 2 (TB) $350,000 (D) 1,900m
Winner: Hot Rod Charlie, William Buick, Doug O’Neill
8.55pm: Al Bastakiya Trial – Conditions (TB) $60,000 (D) 1,900m
Winner: Withering, Adrie de Vries, Fawzi Nass
9.30pm: Balanchine – Group 2 (TB) $180,000 (T) 1,800m
Winner: Creative Flair, William Buick, Charlie Appleby
Turkish Ladies
Various artists, Sony Music Turkey
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The specs: 2018 BMW X2 and X3
Price, as tested: Dh255,150 (X2); Dh383,250 (X3)
Engine: 2.0-litre turbocharged inline four-cylinder (X2); 3.0-litre twin-turbo inline six-cylinder (X3)
Power 192hp @ 5,000rpm (X2); 355hp @ 5,500rpm (X3)
Torque: 280Nm @ 1,350rpm (X2); 500Nm @ 1,520rpm (X3)
Transmission: Seven-speed automatic (X2); Eight-speed automatic (X3)
Fuel consumption, combined: 5.7L / 100km (X2); 8.3L / 100km (X3)
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Fight card
1. Bantamweight: Victor Nunes (BRA) v Siyovush Gulmamadov (TJK)
2. Featherweight: Hussein Salim (IRQ) v Shakhriyor Juraev (UZB)
3. Catchweight 80kg: Rashed Dawood (UAE) v Khamza Yamadaev (RUS)
4. Lightweight: Ho Taek-oh (KOR) v Ronald Girones (CUB)
5. Lightweight: Arthur Zaynukov (RUS) v Damien Lapilus (FRA)
6. Bantamweight: Vinicius de Oliveira (BRA) v Furkatbek Yokubov (RUS)
7. Featherweight: Movlid Khaybulaev (RUS) v Zaka Fatullazade (AZE)
8. Flyweight: Shannon Ross (TUR) v Donovon Freelow (USA)
9. Lightweight: Mohammad Yahya (UAE) v Dan Collins (GBR)
10. Catchweight 73kg: Islam Mamedov (RUS) v Martun Mezhulmyan (ARM)
11. Bantamweight World title: Jaures Dea (CAM) v Xavier Alaoui (MAR)
12. Flyweight World title: Manon Fiorot (FRA) v Gabriela Campo (ARG)
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Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
More from Neighbourhood Watch:
Major honours
ARSENAL
- FA Cup - 2005
BARCELONA
- La Liga - 2013
- Copa del Rey - 2012
- Fifa Club World Cup - 2011
CHELSEA
- Premier League - 2015, 2017
- FA Cup - 2018
- League Cup - 2015
SPAIN
- World Cup - 2010
- European Championship - 2008, 2012
UAE squad to face Ireland
Ahmed Raza (captain), Chirag Suri (vice-captain), Rohan Mustafa, Mohammed Usman, Mohammed Boota, Zahoor Khan, Junaid Siddique, Waheed Ahmad, Zawar Farid, CP Rizwaan, Aryan Lakra, Karthik Meiyappan, Alishan Sharafu, Basil Hameed, Kashif Daud, Adithya Shetty, Vriitya Aravind
Transgender report
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
Recipes to try
What can you do?
Document everything immediately; including dates, times, locations and witnesses
Seek professional advice from a legal expert
You can report an incident to HR or an immediate supervisor
You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline
In criminal cases, you can contact the police for additional support
What is blockchain?
Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.
The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.
Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.
However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.
Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.
Our commentary on Brexit
- Alistair Burt: Despite Brexit, Britain can remain a world power
- Con Coughlin: Choice of the British people will be vindicated
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RACECARD
6pm: Al Maktoum Challenge Round-1 – Group 1 (PA) $50,000 (Dirt) 1,600m
6.35pm: Festival City Stakes – Conditions (TB) $60,000 (D) 1,200m
7.10pm: Dubai Racing Club Classic – Listed (TB) $100,000 (Turf) 2,410m
7.45pm: Jumeirah Classic Trial – Conditions (TB) $150,000 (T) 1,400m
8.20pm: Al Maktoum Challenge Round-1 – Group 2 (TB) $250,000 (D) 1,600m
8.55pm: Cape Verdi – Group 2 (TB) $180,000 (T) 1,600m
9.30pm: Dubai Dash – Listed (TB) $100,000 (T) 1,000m
The Settlers
Director: Louis Theroux
Starring: Daniella Weiss, Ari Abramowitz
Rating: 5/5
While you're here
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The specs
Engine: 3.5-litre twin-turbo V6
Power: 380hp at 5,800rpm
Torque: 530Nm at 1,300-4,500rpm
Transmission: Eight-speed auto
Price: From Dh299,000 ($81,415)
On sale: Now
Race card for Super Saturday
4pm: Al Bastakiya Listed US$250,000 (Dh918,125) (Dirt) 1,900m.
4.35pm: Mahab Al Shimaal Group 3 $200,000 (D) 1,200m.
5.10pm: Nad Al Sheba Conditions $200,000 (Turf) 1,200m.
5.45pm: Burj Nahaar Group 3 $200,000 (D) 1,600m.
6.20pm: Jebel Hatta Group 1 $300,000 (T) 1,800m.
6.55pm: Al Maktoum Challenge Round 3 Group 1 $400,000 (D) 2,000m.
7.30pm: Dubai City of Gold Group 2 $250,000 (T) 2,410m.
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MORE FROM ED HUSAIN: The UAE-Israel accord is a win for every Muslim
Skewed figures
In the village of Mevagissey in southwest England the housing stock has doubled in the last century while the number of residents is half the historic high. The village's Neighbourhood Development Plan states that 26% of homes are holiday retreats. Prices are high, averaging around £300,000, £50,000 more than the Cornish average of £250,000. The local average wage is £15,458.
Our legal advisor
Ahmad El Sayed is Senior Associate at Charles Russell Speechlys, a law firm headquartered in London with offices in the UK, Europe, the Middle East and Hong Kong.
Experience: Commercial litigator who has assisted clients with overseas judgments before UAE courts. His specialties are cases related to banking, real estate, shareholder disputes, company liquidations and criminal matters as well as employment related litigation.
Education: Sagesse University, Beirut, Lebanon, in 2005.
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