• Manuel Lanzini, right, after his thunderbolt strike earned West Ham United a 3-3 draw at Tottenham Hotspur. AFP
    Manuel Lanzini, right, after his thunderbolt strike earned West Ham United a 3-3 draw at Tottenham Hotspur. AFP
  • Tottenham Hotspur's Son Heung-min celebrates scoring his side's first goal. PA
    Tottenham Hotspur's Son Heung-min celebrates scoring his side's first goal. PA
  • Spurs striker Son Heung-min scores the opening goal at the Tottenham Hotspur Stadium. AFP
    Spurs striker Son Heung-min scores the opening goal at the Tottenham Hotspur Stadium. AFP
  • Tottenham manager Jose Mourinho. PA
    Tottenham manager Jose Mourinho. PA
  • Manuel Lanzini is mobbed by teammates after his late goal. Getty
    Manuel Lanzini is mobbed by teammates after his late goal. Getty
  • Spurs striker Harry Kane celebrates scoring their second goal. Reuters
    Spurs striker Harry Kane celebrates scoring their second goal. Reuters
  • Spurs attacker Harry Kane scores their second goal. Reuters
    Spurs attacker Harry Kane scores their second goal. Reuters
  • Spurs' Harry Kane heads home his second goal. Reuters
    Spurs' Harry Kane heads home his second goal. Reuters
  • Gareth Bale comes on the Spurs in the second half. EPA
    Gareth Bale comes on the Spurs in the second half. EPA
  • West Ham United manager David Moyes. Reuters
    West Ham United manager David Moyes. Reuters
  • Harry Kane heads home to make it 3-0 to Spurs. AFP
    Harry Kane heads home to make it 3-0 to Spurs. AFP
  • Spurs midfielder Moussa Sissoko challenges Michail Antonio of West Ham. Getty
    Spurs midfielder Moussa Sissoko challenges Michail Antonio of West Ham. Getty
  • Tottenham's Gareth Bale runs at the West Ham defence. AP
    Tottenham's Gareth Bale runs at the West Ham defence. AP
  • Son Heung-min celebrates scoring Spurs' opening goal. Reuters
    Son Heung-min celebrates scoring Spurs' opening goal. Reuters
  • West Ham goalkeeper Lukasz Fabianski watches Harry Kane's opening goal hit the back of the net. PA
    West Ham goalkeeper Lukasz Fabianski watches Harry Kane's opening goal hit the back of the net. PA
  • Dejected Spurs players after the late West Ham goal. PA
    Dejected Spurs players after the late West Ham goal. PA

West Ham spoil Bale's homecoming party at Spurs


Richard Jolly
  • English
  • Arabic

MATCH INFO

Tottenham Hotspur 3 (Son 1', Kane 8' & 16') West Ham United 3 (Balbuena 82', Sanchez og 85', Lanzini 90' 4)

Man of the match Harry Kane

Suffice to say this was probably not how Gareth Bale expected his comeback to go.

Thirteen years since his first Tottenham debut and seven years since his last game for them, the homecoming hero took to the pitch with his side 3-0 up.

Time for a sentimental cameo to cap an emphatic win? So it seemed.

West Ham had other ideas. They mounted a stunning comeback, sealed in injury time by a spectacular equaliser.

The decisive substitute was not Bale, but Manuel Lanzini, whose magnificent 25-metre shot flew in off the underside of the bar.

West Ham were eviscerated and elated in the same game; destroyed and delighted.

It was a seminal, sensational response. After conceding three goals in 16 minutes at the start, they scored three in 13 at the end.

First Fabian Balbuena, who had a torrid game defensively, made amends by heading in Aaron Cresswell’s free kick.

Then Davinson Sanchez headed Vladimir Coufal’s cross into his own net. Finally Lanzini produced the brilliant equaliser.

Tottenham are the least Mourinho-esque of Jose Mourinho's teams.

They have still not kept a clean sheet this season and after the Portuguese’s reign began with a 3-0 lead against West Ham that turned into an anxious 3-2 win, they gave up three goals and two points here.

Mourinho, that monument to efficiency, has instead offered entertainment; too much for his own liking.

This was only the third time in Premier League history a team three goals down with 10 minutes to go avoided defeat.

Bale could have scored with his first touch in a Spurs shirt since 2013, instead directing a free kick at Lukasz Fabianski, and with his last, after an injury-time solo run.

His new teammates did show a lethal streak. Harry Kane and Son Heung-min dismantled Southampton and Manchester United’s defences, and West Ham soon suffered, too.

They had been defensively resolute with clean sheets against Wolves and Leicester.

David Moyes, who had watched those two victories from home while recovering from coronavirus, ended up dancing on the pitch but must have initially wished he had stayed away again while Spurs, after that 6-1 rout at Old Trafford, took their tally to nine goals within 103 minutes.

Kane is dropping deeper, to the extent that he made a wonderful block on Coufal in his own box, and is shaping up as the division’s most creative player as he illustrates his playmaking skills.

But that has not come at a cost to his potency. He remains an outstanding finisher with a relentless desire for goals.

No player has ever been involved in more goals in the first five games of a Premier League campaign than him, with 12.

Within 45 seconds, Spurs had doubled their tally of home league goals for the season.

Within eight minutes, Kane and Son each assisted and scored a goal. Within 16, each had been involved in three goals.

The opener came in familiar fashion. Son’s four goals at Southampton were notable for the fact that Kane created all of them and in the manner he supplies the South Korean now: releasing him with long passes.

The England captain collected the ball in his own half and used Son’s pace. He cut inside Balbuena and found the bottom corner of the West Ham net.

Son’s assist was less spectacular. Kane collected his pass, nutmegged Declan Rice with a touch and Balbuena with a shot of similar, laser-like accuracy.

His second goal stemmed from Son, who found the overlapping Sergio Reguilon, and Kane headed in the Spaniard’s cross.

It was an indication of what the left-back, a more attacking alternative to Ben Davies, offers.

So far, so good for Spurs, with a rejuvenated Tanguy Ndombele excelling in midfield.

Yet it transpired they needed a fourth goal. The relentless Kane almost provided it. Fabianski tipped one shot wide. A curler beat the Pole but hit the post.

West Ham had improved after the break. Pablo Fornals contrived to miss from four metres, heading wide of an unguarded net and when Spurs conceded one, their defensive issues were apparent.

They may need Bale’s firepower alongside Kane and Son’s simply to outscore anyone.

Mobile phone packages comparison

White hydrogen: Naturally occurring hydrogenChromite: Hard, metallic mineral containing iron oxide and chromium oxideUltramafic rocks: Dark-coloured rocks rich in magnesium or iron with very low silica contentOphiolite: A section of the earth’s crust, which is oceanic in nature that has since been uplifted and exposed on landOlivine: A commonly occurring magnesium iron silicate mineral that derives its name for its olive-green yellow-green colour

THE BIO

Ambition: To create awareness among young about people with disabilities and make the world a more inclusive place

Job Title: Human resources administrator, Expo 2020 Dubai

First jobs: Co-ordinator with Magrudy Enterprises; HR coordinator at Jumeirah Group

Entrepreneur: Started his own graphic design business

Favourite singer: Avril Lavigne

Favourite travel destination: Germany and Saudi Arabia

Family: Six sisters

The specs
Engine: Long-range single or dual motor with 200kW or 400kW battery
Power: 268bhp / 536bhp
Torque: 343Nm / 686Nm
Transmission: Single-speed automatic
Max touring range: 620km / 590km
Price: From Dh250,000 (estimated)
On sale: Later this year
liverpool youngsters

Ki-Jana Hoever

The only one of this squad to have scored for Liverpool, the versatile Dutchman impressed on his debut at Wolves in January. He can play right-back, centre-back or in midfield.

 

Herbie Kane

Not the most prominent H Kane in English football but a 21-year-old Bristolian who had a fine season on loan at Doncaster last year. He is an all-action midfielder.

 

Luis Longstaff

Signed from Newcastle but no relation to United’s brothers Sean and Matty, Luis is a winger. An England Under-16 international, he helped Liverpool win the FA Youth Cup last season.

 

Yasser Larouci

An 18-year-old Algerian-born winger who can also play as a left-back, Larouci did well on Liverpool’s pre-season tour until an awful tackle by a Sevilla player injured him.

 

Adam Lewis

Steven Gerrard is a fan of his fellow Scouser, who has been on Liverpool’s books since he was in the Under-6s, Lewis was a midfielder, but has been converted into a left-back.

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EEjari%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3ERiyadh%2C%20Saudi%20Arabia%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EYazeed%20Al%20Shamsi%2C%20Fahad%20Albedah%2C%20Mohammed%20Alkhelewy%20and%20Khalid%20Almunif%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EPropTech%3Cbr%3E%3Cstrong%3ETotal%20funding%3A%20%3C%2Fstrong%3E%241%20million%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3ESanabil%20500%20Mena%2C%20Hambro%20Perks'%20Oryx%20Fund%20and%20angel%20investors%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%20%3C%2Fstrong%3E8%3C%2Fp%3E%0A

 

Rock in a Hard Place: Music and Mayhem in the Middle East
Orlando Crowcroft
Zed Books

Normal People

Sally Rooney, Faber & Faber
 

Should late investors consider cryptocurrencies?

Wealth managers recommend late investors to have a balanced portfolio that typically includes traditional assets such as cash, government and corporate bonds, equities, commodities and commercial property.

They do not usually recommend investing in Bitcoin or other cryptocurrencies due to the risk and volatility associated with them.

“It has produced eye-watering returns for some, whereas others have lost substantially as this has all depended purely on timing and when the buy-in was. If someone still has about 20 to 25 years until retirement, there isn’t any need to take such risks,” Rupert Connor of Abacus Financial Consultant says.

He adds that if a person is interested in owning a business or growing a property portfolio to increase their retirement income, this can be encouraged provided they keep in mind the overall risk profile of these assets.

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

The Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

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

About Proto21

Date started: May 2018
Founder: Pir Arkam
Based: Dubai
Sector: Additive manufacturing (aka, 3D printing)
Staff: 18
Funding: Invested, supported and partnered by Joseph Group

Company Fact Box

Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup 

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.

UAE currency: the story behind the money in your pockets
Company profile

Company name: Suraasa

Started: 2018

Founders: Rishabh Khanna, Ankit Khanna and Sahil Makker

Based: India, UAE and the UK

Industry: EdTech

Initial investment: More than $200,000 in seed funding

Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

Bugatti Chiron Super Sport - the specs:

Engine: 8.0-litre quad-turbo W16 

Transmission: 7-speed DSG auto 

Power: 1,600hp

Torque: 1,600Nm

0-100kph in 2.4seconds

0-200kph in 5.8 seconds

0-300kph in 12.1 seconds

Top speed: 440kph

Price: Dh13,200,000

Bugatti Chiron Pur Sport - the specs:

Engine: 8.0-litre quad-turbo W16 

Transmission: 7-speed DSG auto 

Power: 1,500hp

Torque: 1,600Nm

0-100kph in 2.3 seconds

0-200kph in 5.5 seconds

0-300kph in 11.8 seconds

Top speed: 350kph

Price: Dh13,600,000

How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

MATCH INFO

Tottenham Hotspur 3 (Son 1', Kane 8' & 16') West Ham United 3 (Balbuena 82', Sanchez og 85', Lanzini 90' 4)

Man of the match Harry Kane