Ravi Bopara's cold summer


Paul Radley
  • English
  • Arabic

Ravi Bopara's brief appearance as England's 12th man in the abandoned one-day international against India on Saturday was the personification of the idea that great expectations always come to nought.

The summer of 2011 was supposed to have been so different for a player labelled by one noted cricket sage, just two years ago, as English cricket's finest British Asian player to date.

At the start of it he hit a rich seam of form for Essex, his county, having eschewed the riches of the Indian Premier League to give himself the best chance of making England's Test side.

Then Eoin Morgan, fresh from kicking his heels in the IPL, nicked his spot in the side thanks to one sparkling innings.

And it all unravelled from there. Bopara did get his chance later in the summer but by then his form had dipped.

Then, when September's limited-overs internationals arrived, he had found himself usurped by another youngster, Ben Stokes, who found favour in Bopara's place even though he himself was injured and unable to bowl.

Just days before, Bopara had marshalled England's Twenty20 team into a winning position against the same opposition, but that seemed to have been quickly forgotten.

By the end if it all, he had been reduced to the role of a brief walk on extra, just making up the numbers while Stuart Broad nipped off to go to the toilet.

Bopara was once regarded as a great talent ready to bloom for England. Now he would be forgiven for thinking his face no longer fits.

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Titanium Escrow profile

Started: December 2016
Founder: Ibrahim Kamalmaz
Based: UAE
Sector: Finance / legal
Size: 3 employees, pre-revenue  
Stage: Early stage
Investors: Founder's friends and Family

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What are the influencer academy modules?
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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

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