Gareth Southgate will make an exception for Harry Kane and would be prepared to start his captain in the Nations League semi-final against the Netherlands next month, even if the Tottenham Hotspur striker does not begin for his club in the Champions League final. Kane, as expected, has been named in an initial 27-man squad for the two-match tournament in Portugal despite missing Spurs’ last nine games after suffering ankle ligament damage early last month. The forward’s rehabilitation remains on track and he is due to start sprinting again next week as he targets involvement in the European Cup final against Liverpool in Madrid on 1 June, a game Southgate will attend. Yet, even if Spurs opt not to start their captain at the Wanda Metropolitano, England would make their own assessment on his fitness and could hand the 25-year-old a place in their lineup against the Dutch five days later in Guimarães. “Spurs might take a view that [Lucas] Moura scored a hat-trick and Son [Heung-min] played well so they keep Harry as an impact player,” said Southgate, who has seen Kane score 17 times in 20 games under his management. “So without talking to Mauricio Pochettino, I don’t…