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The latest thing in ties (3,5)

Ross

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5

3,5

cup final

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'the latest thing' is the definition.
The answer and definition can be both related to natural events as well as being singular nouns.
Maybe there's an association between them I don't understand?

'in ties' is the wordplay.
I cannot quite understand how this works, but
'in' is within the answer.
This explanation may well be incorrect...

Can you help me to learn more?

(Other definitions for cup final that I've seen before include "Last game in an FA knockout tournament" , "Major football match" , "Last footballing tie" , "Annual football fixture" , "Last fixture in the competition?" .)

I've seen this clue in the Evening Standard.
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