With the 2016 Indian Premier League starting on Saturday, Paul Radley provides his team-by-team guide, including squad lists and predictions.
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DELHI DAREDEVILS
Pedigree: Third in 2009 and 2012
Captain: Zaheer Khan
Point to prove: Pawan Negi
The left-arm spinner was part of India’s Asia Cup and World Twenty20 squads, but the only competitive cricket he has played over the course of the past two months was a lone fixture against the UAE in Dhaka. First and foremost, he will probably be looking to prove he has not forgotten how to bowl in a match situation.
Matchwinner: Carlos Brathwaite
On the most recent form available, there is no finer matchwinner in the world. Nineteen required off the last six balls to win the World Cup? Pah, he will do it in four. If Delhi’s top order can take their run-chases close in the IPL, most opposition bowlers will be fearful when they see the towering West Indian at the crease in the death overs.
Squad: See here
Prediction: An unfulfilled franchise with a bowling-heavy, batting-light squad. That said, though, they do have Carlos Brathwaite, so anything is possible.
GUJARAT LIONS
Pedigree: New franchise
Captain: Suresh Raina
Point to prove: Dale Steyn
In and out of the South Africa side as he has been dealt a succession of injuries of late, but some have questioned his potency, anyway. “I love playing Dale Steyn because Dale Steyn is not dangerous,” Mohammed Shahzad, the Afghanistan batsman, said at the World T20. Which should be a call to arms for the South African paceman.
Matchwinner: Brendon McCullum
Never a sure thing, but when he fires it usually means his team are out of sight. For many years, he said the 158 he made on opening night in the first IPL was like a millstone. Now he is mostly pressure-free, having retired to a hero’s acclaim from the international game, to while away the rest of his playing days having fun and making money in T20. A pressure-free McCullum could be a thrill to watch.
Squad: See here
Prediction: Some firepower with bat (McCullum, Raina), ball (Steyn) and great all-round nous (Jadeja, Bravo, Faulkner). That said, expecting silverware from a standing start as a new entrant in the competition may be ambitious.
KINGS XI PUNJAB
Pedigree: Runners up in 2014
Captain: David Miller
Point to prove: Shaun Marsh
Perhaps this is the wrong way round, and he does not actually have a point to prove, seeing as Indian audiences have always seen the best of Marsh. The left-handed batsman has had a fine IPL career, but he remains an unfulfilled talent on the international scene.
Matchwinner: Glenn Maxwell
One of the few players in world cricket who can win a game for his side in any of three disciplines – as an innovative shotmaker with the bat, a canny offspin bowler, or as the sport’s most talented fielders. Those who made it to Kings XI matches in Dubai, Abu Dhabi and Sharjah when the IPL was played here two years ago saw him at his zenith.
Squad: See here
Prediction: Seemed set to break their title duck after getting off to a fast start in the UAE in 2014, but they fell at the last. Some of that side are still around, and their chances seem heavily dependent on the captain Miller and star man Maxwell.
KOLKATA KNIGHT RIDERS
Pedigree: Champions in 2012 and 2014
Captain: Gautam Gambhir
Point to prove: Sunil Narine
Once without peer in T20 cricket, the West Indian mystery spinner has become a forgotten man since having the legality of his bowling action questioned. He pulled out of the World T20, which the Caribbean side subsequently won without him, presumably because there are still doubts over his remodelled method. What version of Narine Kolkata are going to get this time around remains to be seen.
Matchwinner: Andre Russell
The West Indian world champion gives himself two chances to be his side’s star player, as a potential winner with both bat and ball. So accurate with the ball, he is even adept at bowling it through the rear passenger window of a car, according to adverts aired during the World T20.
Squad: See here
Prediction: Maybe it is their turn again, seeing as they have won the IPL every other year since 2012. The make up of their playing squad does not quite glisten like those of Mumbai or Bangalore, though.
MUMBAI INDIANS
Pedigree: Champions in 2013 and 2015
Captain: Rohit Sharma
Point to prove: Tim Southee
Fetched a handsome fee at auction, but then failed to make the New Zealand starting line up during the World T20 in India. He may have some substantial boots to fill, too. Lasith Malinga, probably the most successful seamer in IPL history, may not play at all due to a chronic knee injury, so Southee could have to lead the attack.
Matchwinner: Corey Anderson
The fact he announced himself as an international cricketer by breaking Shahid Afridi’s long-standing fastest ODI record no doubt opened lots of doors for Anderson. However, it might have misled some into believing he is just a slogger. The burly New Zealander is far more versatile than that.
Squad: See here
Prediction: The likely absence of Malinga due to injury will be a substantial blow, but the defending champions have got the stocks to cover his loss. Jasprit Bumrah and Hardik Pandya are fine emerging talents for India and the Indians.
RISING PUNE SUPERGIANTS
Pedigree: New franchise
Captain: MS Dhoni
Point to prove: Kevin Pietersen
In the eyes of his critics, the South Africa-born batsmen is an uncaptainable superbrat. Pietersen, for his part, denies that in the strongest possible terms. Either way, it will be interesting to see how he is managed by a captain who has won everything there is to win in cricket, in the form of MS Dhoni.
Matchwinner: Dhoni
In the most literal sense of the term. Dhoni sees his teams across the winning line more often than anyone else, as cricket’s greatest ever finisher. As a captain, he has won more matches than anyone else in IPL history. He will be looking to prove he is plenty fit enough to ward off all this tiresome talk about retirement, too.
Squad: See here
Prediction: They have picked the best morsels from the defunct Chennai franchise in Dhoni and Ashwin. They have X-factors in Pietersen and Mitchell Marsh. They have international leaders in Faf du Plessis and Steve Smith. There are bright prospects, too, in Ankush Bains and Adam Zampa. If a new franchise is going to do it, the Supergiants are the best equipped.
ROYAL CHALLENGERS BANGALORE
Pedigree: Runners up in 2009 and 2011
Captain: Virat Kohli
Point to prove: Sarfaraz Khan
So many overseas stars, but they cannot all play in the starting XI. As such, the young Indian batsman will likely have to pick up the slack in the middle order. He should be well capable of it. The star of India’s advance to the Under 19 World Cup final should be using this IPL to press his claim for a place in the senior side, even though he is still only 18.
Matchwinner: Kohli
Everywhere you look down the RCB squadlist there are potential stars. AB de Villiers, Chris Gayle, Shane Watson and Mitchell Starc would each have a claim to a place in a greatest ever IPL XI. Nobody takes such a firm grip on matches as frequently as Kohli does at present, though.
Squad: See here
Prediction: The fact they boast the most perfectly balanced squad in the tournament does not really count for much. They usually do, but they have never won the IPL before. They will be feared by batsmen. Adam Milne and Mitch Starc is the fastest new-ball pairing in cricket, trumping the Shaun Tait and Wahab Riaz partnership for Peshawar in the Pakistan Super League.
SUNRISERS HYDERABAD
Pedigree: Fourth in 2013
Captain: Shikhar Dhawan
Point to prove: Dhawan
Out of the India side by the end of the World T20, despite being man of the match in the final of the Asia Cup just a few weeks earlier. Dhawan’s form has been fitful for the national team of late. Maybe the added responsibility of the Sunrisers captaincy will help focus the mind.
Matchwinner: Mustafizur Rahman
It is tempting to think Mustafizur might be due a reality-checking dose of “Second Season Syndrome” after his sensational emergence over the past year or so. But this is his first season in the IPL, so the unorthodox Bangladesh left-armer still has plenty of batsmen to bamboozle before he they start to figure him out.
Squad: See here
Prediction: Relatively low expectations, with a best of just that fourth-place finish in 2013 their IPL highlight to date. There are no obvious signs that they will go much better than that this time around.
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
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
How to donate
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Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
MATCH INFO
AC Milan v Inter, Sunday, 6pm (UAE), match live on BeIN Sports
Other IPL batting records
Most sixes: 292 – Chris Gayle
Most fours: 491 – Gautam Gambhir
Highest individual score: 175 not out – Chris Gayle (for Royal Challengers Bangalore against Pune Warriors in 2013)
Highest strike-rate: 177.29 – Andre Russell
Highest strike-rate in an innings: 422.22 – Chris Morris (for Delhi Daredevils against Rising Pune Supergiant in 2017)
Highest average: 52.16 – Vijay Shankar
Most centuries: 6 – Chris Gayle
Most fifties: 36 – Gautam Gambhir
Fastest hundred (balls faced): 30 – Chris Gayle (for Royal Challengers Bangalore against Pune Warriors in 2013)
Fastest fifty (balls faced): 14 – Lokesh Rahul (for Kings XI Punjab against Delhi Daredevils in 2018)
The specs: 2018 Maxus T60
Price, base / as tested: Dh48,000
Engine: 2.4-litre four-cylinder
Power: 136hp @ 1,600rpm
Torque: 360Nm @ 1,600 rpm
Transmission: Five-speed manual
Fuel consumption, combined: 9.1L / 100km
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
THE LIGHT
Director: Tom Tykwer
Starring: Tala Al Deen, Nicolette Krebitz, Lars Eidinger
Rating: 3/5
Fifa Club World Cup quarter-final
Kashima Antlers 3 (Nagaki 49’, Serginho 69’, Abe 84’)
Guadalajara 2 (Zaldivar 03’, Pulido 90')
Mohammed bin Zayed Majlis
Founders: Ines Mena, Claudia Ribas, Simona Agolini, Nourhan Hassan and Therese Hundt
Date started: January 2017, app launched November 2017
Based: Dubai, UAE
Sector: Private/Retail/Leisure
Number of Employees: 18 employees, including full-time and flexible workers
Funding stage and size: Seed round completed Q4 2019 - $1m raised
Funders: Oman Technology Fund, 500 Startups, Vision Ventures, Seedstars, Mindshift Capital, Delta Partners Ventures, with support from the OQAL Angel Investor Network and UAE Business Angels
Other must-tries
Tomato and walnut salad
A lesson in simple, seasonal eating. Wedges of tomato, chunks of cucumber, thinly sliced red onion, coriander or parsley leaves, and perhaps some fresh dill are drizzled with a crushed walnut and garlic dressing. Do consider yourself warned: if you eat this salad in Georgia during the summer months, the tomatoes will be so ripe and flavourful that every tomato you eat from that day forth will taste lacklustre in comparison.
Badrijani nigvzit
A delicious vegetarian snack or starter. It consists of thinly sliced, fried then cooled aubergine smothered with a thick and creamy walnut sauce and folded or rolled. Take note, even though it seems like you should be able to pick these morsels up with your hands, they’re not as durable as they look. A knife and fork is the way to go.
Pkhali
This healthy little dish (a nice antidote to the khachapuri) is usually made with steamed then chopped cabbage, spinach, beetroot or green beans, combined with walnuts, garlic and herbs to make a vegetable pâté or paste. The mix is then often formed into rounds, chilled in the fridge and topped with pomegranate seeds before being served.
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
Fixtures
Sunday, December 8, Sharjah Cricket Stadium – UAE v USA
Monday, December 9, Sharjah Cricket Stadium – USA v Scotland
Wednesday, December 11, Sharjah Cricket Stadium – UAE v Scotland
Thursday, December 12, ICC Academy, Dubai – UAE v USA
Saturday, December 14, ICC Academy, Dubai – USA v Scotland
Sunday, December 15, ICC Academy, Dubai – UAE v Scotland
Note: All matches start at 10am, admission is free
Dust and sand storms compared
Sand storm
- Particle size: Larger, heavier sand grains
- Visibility: Often dramatic with thick "walls" of sand
- Duration: Short-lived, typically localised
- Travel distance: Limited
- Source: Open desert areas with strong winds
Dust storm
- Particle size: Much finer, lightweight particles
- Visibility: Hazy skies but less intense
- Duration: Can linger for days
- Travel distance: Long-range, up to thousands of kilometres
- Source: Can be carried from distant regions
UAE currency: the story behind the money in your pockets
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
The Library: A Catalogue of Wonders
Stuart Kells, Counterpoint Press
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
NATIONAL%20SELECTIONS
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2.0
Director: S Shankar
Producer: Lyca Productions; presented by Dharma Films
Cast: Rajnikanth, Akshay Kumar, Amy Jackson, Sudhanshu Pandey
Rating: 3.5/5 stars
The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5