IT may be a surprise to some people, but Tottenham Hotspur have the highest valuation among Premier League clubs, according to the latest report from the University of Liverpool’s Sports Business Group. Spurs have a valuation of £ 2.6 billion, some £ 400 million more than Manchester City and Manchester United, and about twice as much as London rivals Arsenal and Chelsea. With the so-called “big six” all valued at more than £ 1 billion, the gap widens considerable outside that group, with Wolverhampton Wanderers the seventh highest with a value of £ 458 million. This obviously highlights, once more, the enormous gulf between the top clubs and the rest of the Premier League. The report also demonstrates the changes taking place in football’s…