• Moussa Sissoko and Serge Aurier play head tennis during the Tottenham training session. Getty
    Moussa Sissoko and Serge Aurier play head tennis during the Tottenham training session. Getty
  • Dele Alli plays basketball. Getty
    Dele Alli plays basketball. Getty
  • Gareth Bale looking relaxed as Tottenham prepare for the League Cup final. Getty
    Gareth Bale looking relaxed as Tottenham prepare for the League Cup final. Getty
  • Erik Lamela and Giovani Lo Celso at Tottenham training session. Getty
    Erik Lamela and Giovani Lo Celso at Tottenham training session. Getty
  • Tanguy Ndombele of Tottenham Hotspur. Getty
    Tanguy Ndombele of Tottenham Hotspur. Getty
  • Toby Alderweireld, Steven Bergwijn and Carlos Vinicius during training. Getty
    Toby Alderweireld, Steven Bergwijn and Carlos Vinicius during training. Getty
  • Harry Kane works on his fitness. Getty
    Harry Kane works on his fitness. Getty
  • Toby Alderweireld during training. Getty Images
    Toby Alderweireld during training. Getty Images

Tottenham stars play basketball and head tennis in build-up to League Cup final - in pictures


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Tottenham striker Harry Kane has praised interim manager Ryan Mason for settling the team and securing his first win following Jose Mourinho's sacking and hoped that the club can celebrate with the League Cup on Sunday.

Spurs sacked Mourinho on Monday after 17 months in charge of the London club and six days before they face Manchester City in the League Cup final. They appointed former midfielder Mason as caretaker boss until the end of the campaign.

After his first game in charge ended in a 2-1 Premier League victory over Southampton on Wednesday, Mason described a feeling of "massive relief" and Kane backed his former teammate to take the next step.

"Ryan's been great. It's been strange for him, a bit of a roller-coaster coming in at late notice and taking on the job," Kane said as he battled to return to fitness in time for the final.

"He's done incredibly well; how he's handled the whole situation, how he's handled the boys and obviously getting his first win against Southampton was a massive moment.

"It's given everyone a buzz going into the cup final. Me and Ryan are good mates, we've known each other a long time, on and off the field we are really close.

"I'm buzzing for him to have this opportunity and to have the experience to manage one of the best clubs in the world. Hopefully we can try and win on Sunday and experience a truly special moment together."

Kane said he enjoyed a great relationship with Mourinho and wished the Portuguese well.

"I was surprised (by Mourinho's sacking). I probably found out 5-10 minutes before it was announced," Kane said.

"But he knows as we know football can be cut-throat and we just have to look forward. We have a big final to prepare for now and we're looking forward to that."

Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions

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Fixtures
%3Cp%3E%3Cstrong%3EWednesday%2C%20April%203%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EArsenal%20v%20Luton%20Town%2C%2010.30pm%20(UAE)%3C%2Fp%3E%0A%3Cp%3EManchester%20City%20v%20Aston%20Villa%2C%2011.15pm%20(UAE)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EThursday%2C%20April%204%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3ELiverpool%20v%20Sheffield%20United%2C%2010.30pm%20(UAE)%3C%2Fp%3E%0A
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

Kathryn Hawkes of House of Hawkes on being a good guest (because we’ve all had bad ones)

  • Arrive with a thank you gift, or make sure you have one for your host by the time you leave. 
  • Offer to buy groceries, cook them a meal or take your hosts out for dinner.
  • Help out around the house.
  • Entertain yourself so that your hosts don’t feel that they constantly need to.
  • Leave no trace of your stay – if you’ve borrowed a book, return it to where you found it.
  • Offer to strip the bed before you go.
DRIVERS' CHAMPIONSHIP STANDINGS

1. Sebastian Vettel (Ferrari) 171 points
2. Lewis Hamilton (Mercedes-GP) 151
3. Valtteri Bottas (Mercedes-GP) 136
4. Daniel Ricciardo (Red Bull Racing) 107
5. Kimi Raikkonen (Ferrari) 83
6. Sergio Perez (Force India) 50
7. Max Verstappen (Red Bull Racing) 45
8. Esteban Ocon (Force India) 39
9. Carlos Sainz (Torro Rosso) 29
10. Felipe Massa (Williams) 22