MUMBAI, INDIA - APRIL 02: MS Dhoni (R) of India celebrates with Yuvraj Singh after hitting a six to win by six wickets as Kumar Sangakkara (L) captain of Sri Lanka looks on during the 2011 ICC World Cup Final between India and Sri Lanka at Wankhede Stadium on April 2, 2011 in Mumbai, India. (Photo by Michael Steele/Getty Images)
MUMBAI, INDIA - APRIL 02: MS Dhoni (R) of India celebrates with Yuvraj Singh after hitting a six to win by six wickets as Kumar Sangakkara (L) captain of Sri Lanka looks on during the 2011 ICC World Cup Final between India and Sri Lanka at Wankhede Stadium on April 2, 2011 in Mumbai, India. (Photo by Michael Steele/Getty Images)
MUMBAI, INDIA - APRIL 02: MS Dhoni (R) of India celebrates with Yuvraj Singh after hitting a six to win by six wickets as Kumar Sangakkara (L) captain of Sri Lanka looks on during the 2011 ICC World Cup Final between India and Sri Lanka at Wankhede Stadium on April 2, 2011 in Mumbai, India. (Photo by Michael Steele/Getty Images)
MUMBAI, INDIA - APRIL 02: MS Dhoni (R) of India celebrates with Yuvraj Singh after hitting a six to win by six wickets as Kumar Sangakkara (L) captain of Sri Lanka looks on during the 2011 ICC World C

A rapid learning curve in the arts of cricket


  • English
  • Arabic

As a child listening to a scratchy AM radio in the night, I once heard a baseball broadcaster lament the difficulty of explaining the heavily nuanced game to a foreign visitor. This startled me, for my world was tiny then.

Arriving here two years ago with cricket knowledge approximating that of an Indian or Pakistani or Sri Lankan or Bangladeshi five-year-old, I'm still struck by the long, uphill curve for learning a game possibly even richer in nuance.

I can watch South Africa just about finish off England and can deduce that South Africa has just about finished off England, but I still feel lost on the intricacies of how and why. I probably need a year in India with a map and a tutor with a ruler apt for rapping my knuckles.

I can savour Pundits from Pakistan, Rahul Bhattacharya's sublime book on the 2004 India-Pakistan tour, but I still crave an interpreter for the match descriptions, gorgeous though they are.

I need a compass for such lines as, "Ganguly was under the cosh," or, "Then, [Afridi] charged down and smeared [Balaji] to midwicket and followed it with a glide to third man to reach his fifty, from fifty-three balls," or, "Zaheer responded with two leg-side wides. And then he summoned a turning slower ball, a properly turning one, which defeated Razzaq's step-away glide, and pegged back off stump."

At least I do comprehend the "fifty" and the "fifty-three," and when he writes, "Pakistan, in the eleventh over, were running hot at eight an over," I get that, too, and feel so proud.

Arriving here in Abu Dhabi, having followed the 2007 World Cup as if listening to foreign language, I did know of "sledging" and enough about the "Duckworth-Lewis method" to comprehend that it is no shame not to comprehend the Duckworth-Lewis method. I had some understanding of the phrase "match fixing." I knew "century" had a meaning nobody ever explained to me as a child.

I pretty much had deciphered the trying two-sport difference in "innings."

Still, I once dubiously impersonated a bowler by bowling underarm, to this day an embarrassment born of a complex glitch in the psyche.

But with the UAE as global hub, I have progressed maybe even to seven-year-old level. I still don't understand why the "season" never seems to start or end, or how somebody can win a World Cup in a calendar year yet have fans grumble over form later in that same calendar year.

In Mumbai for the 2011 World Cup final, I could grasp that Indians seemed to like cricket, a feat of detection, and I could grasp the otherworldly strength of MS Dhoni, the India captain, whose coolness-in-the-cauldron surged way up my list of impressive sporting feats even if I could not analyse how he thrived.

From my cherished friends Osman and Anisa, I have learnt about "doosra," and what fine humanitarianism, enlightening someone on "doosra."

The world, so much bigger than during childhood radio, has room for these two intricate games, relatives of one another, sharing some terminology, one dominant across swathes of Earth, the other somewhat more isolated.

Sometimes we have to help each other, as when a New York-bound English friend wished to see the Yankees.

They would play a three-game series against the same opponent, so he asked if maybe he shouldn't choose the third "match," as that would decide the series.

Americans have roared hearing that story, but I understood his question, enabling me to explain that in baseball, they start over every day, 162 times per season, no carryover except when rain butts in. I seldom have felt more useful.

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& Chuck Culpepper

Trump v Khan

2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US

2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks

2019: Trump calls Khan a “stone cold loser” before first state visit

2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”

2022:  Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency

July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”

Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.

Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”

Tour de France Stage 16:

165km run from Le Puy-en-Velay to Romans-sur-Isère

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

About Okadoc

Date started: Okadoc, 2018

Founder/CEO: Fodhil Benturquia

Based: Dubai, UAE

Sector: Healthcare

Size: (employees/revenue) 40 staff; undisclosed revenues recording “double-digit” monthly growth

Funding stage: Series B fundraising round to conclude in February

Investors: Undisclosed

RESULT

Manchester United 2 Burnley 2
Man United:
 Lingard (53', 90' 1)
Burnley: Barnes (3'), Defour (36')

Man of the Match: Jesse Lingard (Manchester United)

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

EA Sports FC 26

Publisher: EA Sports

Consoles: PC, PlayStation 4/5, Xbox Series X/S

Rating: 3/5

No more lice

Defining head lice

Pediculus humanus capitis are tiny wingless insects that feed on blood from the human scalp. The adult head louse is up to 3mm long, has six legs, and is tan to greyish-white in colour. The female lives up to four weeks and, once mature, can lay up to 10 eggs per day. These tiny nits firmly attach to the base of the hair shaft, get incubated by body heat and hatch in eight days or so.

Identifying lice

Lice can be identified by itching or a tickling sensation of something moving within the hair. One can confirm that a person has lice by looking closely through the hair and scalp for nits, nymphs or lice. Head lice are most frequently located behind the ears and near the neckline.

Treating lice at home

Head lice must be treated as soon as they are spotted. Start by checking everyone in the family for them, then follow these steps. Remove and wash all clothing and bedding with hot water. Apply medicine according to the label instructions. If some live lice are still found eight to 12 hours after treatment, but are moving more slowly than before, do not re-treat. Comb dead and remaining live lice out of the hair using a fine-toothed comb.
After the initial treatment, check for, comb and remove nits and lice from hair every two to three days. Soak combs and brushes in hot water for 10 minutes.Vacuum the floor and furniture, particularly where the infested person sat or lay.

Courtesy Dr Vishal Rajmal Mehta, specialist paediatrics, RAK Hospital

Teaching your child to save

Pre-school (three - five years)

You can’t yet talk about investing or borrowing, but introduce a “classic” money bank and start putting gifts and allowances away. When the child wants a specific toy, have them save for it and help them track their progress.

Early childhood (six - eight years)

Replace the money bank with three jars labelled ‘saving’, ‘spending’ and ‘sharing’. Have the child divide their allowance into the three jars each week and explain their choices in splitting their pocket money. A guide could be 25 per cent saving, 50 per cent spending, 25 per cent for charity and gift-giving.

Middle childhood (nine - 11 years)

Open a bank savings account and help your child establish a budget and set a savings goal. Introduce the notion of ‘paying yourself first’ by putting away savings as soon as your allowance is paid.

Young teens (12 - 14 years)

Change your child’s allowance from weekly to monthly and help them pinpoint long-range goals such as a trip, so they can start longer-term saving and find new ways to increase their saving.

Teenage (15 - 18 years)

Discuss mutual expectations about university costs and identify what they can help fund and set goals. Don’t pay for everything, so they can experience the pride of contributing.

Young adulthood (19 - 22 years)

Discuss post-graduation plans and future life goals, quantify expenses such as first apartment, work wardrobe, holidays and help them continue to save towards these goals.

* JP Morgan Private Bank 

WWE TLC results

Asuka won the SmackDown Women's title in a TLC triple threat with Becky Lynch and Charlotte Flair

Dean Ambrose won the Intercontinental title against Seth Rollins

Daniel Bryan retained the WWE World Heavyweight Championship against AJ Styles

Ronda Rousey retained the Raw Women's Championship against Nia Jax

Rey Mysterio beat Randy Orton in a chairs match

Finn Balor defeated Drew McIntyre

Natalya beat Ruby Riott in a tables match

Braun Strowman beat Baron Corbin in a TLC match

Sheamus and Cesaro retained the SmackDown Tag Titles against The Usos and New Day

R-Truth and Carmella won the Mixed Match Challenge by beating Jinder Mahal and Alicia Fox

MATCH DETAILS

Barcelona 0

Slavia Prague 0

The currency conundrum

Russ Mould, investment director at online trading platform AJ Bell, says almost every major currency has challenges right now. “The US has a huge budget deficit, the euro faces political friction and poor growth, sterling is bogged down by Brexit, China’s renminbi is hit by debt fears while slowing Chinese growth is hurting commodity exporters like Australia and Canada.”

Most countries now actively want a weak currency to make their exports more competitive. “China seems happy to let the renminbi drift lower, the Swiss are still running quantitative easing at full tilt and central bankers everywhere are actively talking down their currencies or offering only limited support," says Mr Mould.

This is a race to the bottom, and everybody wants to be a winner.

MATCH INFO

Burnley 0

Man City 3

Raheem Sterling 35', 49'

Ferran Torres 65'

 

 

AIR
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How tumultuous protests grew
  • A fuel tax protest by French drivers appealed to wider anti-government sentiment
  • Unlike previous French demonstrations there was no trade union or organised movement involved 
  • Demonstrators responded to online petitions and flooded squares to block traffic
  • At its height there were almost 300,000 on the streets in support
  • Named after the high visibility jackets that drivers must keep in cars 
  • Clashes soon turned violent as thousands fought with police at cordons
  • An estimated two dozen people lost eyes and many others were admitted to hospital 
New Zealand squad

Tim Southee (capt), Trent Boult (games 4 and 5), Colin de Grandhomme, Lockie Ferguson (games 1-3), Martin Guptill, Scott Kuggeleijn, Daryl Mitchell, Colin Munro, Jimmy Neesham, Mitchell Santner, Tim Seifert, Ish Sodhi, Ross Taylor, Blair Tickner

How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less