Imagine in football Burnley winning the English Premier League or Tenerife leading the Primera Liga table in Spain. You may as well believe in the tooth fairy.
Such fairy tales rarely happen. In most sports that lack a salary cap, the playing field has become more skewed than ever. The rich get richer, and the poor, at best, aim for survival.
Each Premier League season for the last decade or more has started with only four teams harbouring genuine title ambitions. For the rest, a Europa League place or just staying afloat is as good as it gets.
Lalit Modi and the Indian Premier League (IPL) have been on the receiving end of much criticism over the past two years; for everything from the cheerleaders to the glamour train that follows the teams around.
But those that envisioned the IPL have got one thing right: the salary cap - which will stay at US$7million (Dh25.7m) for a fourth season next year - giving each of the eight teams an equal chance of glory.
Victory and defeat depends on the players and the coach. Buying success a la Silvio Berlusconi in the late 1980s with AC Milan or Roman Abramovich in the new millennium with Chelsea, is simply not an option.
This year's IPL table is instructive in that regard. The Mumbai Indians, the most expensive of the franchises back in 2008, lead the way with six wins and just a solitary defeat. In the first two seasons, they could not even make the semi-finals. Languishing at the bottom are Kings XI Punjab, who finished second in the league phase in the first season on the back of a mountain of runs from Shaun Marsh.
The Delhi Daredevils lie in second place, but have already lost three games on the trot this season. If the Royal Challengers Bangalore win their games in hand, then they can leapfrog the Daredevils into second place.
As for Mumbai, their work is far from done, with five of their last seven fixtures away from home. Apart from Kings XI, who have been consistently poor - even their lone win was a gift from a sloppy Chennai Super Kings side - each of the other teams has shown glimpses of title-winning form.
The Kolkata Knight Riders started off superbly and then slumped, while the Rajasthan Royals drove Shane Warne to such despair that he reckoned they would struggle against his son's Under 12 side. Since then, they have won four of their last five games.
As seven teams jockey for a last-four place over the next fortnight with Mumbai hogging the inside rail, it will be interesting to see how each one utilises their overseas contingent.
Paul Collingwood has slotted into the Daredevils XI after not even playing a game last season, while Kevin Pietersen was straight back into the Royal Challengers' line-up after flying in from touring Bangladesh with England.
Given their threadbare pace bowling resources, Chennai will almost certainly play Doug Bollinger, the Australian, once he arrives from New Zealand on April 5. As for the Knight Riders, their policy will be horses-for-courses. Sourav Ganguly says that he knows who his four best overseas players are, but apart from Chris Gayle and Charl Langeveldt, the others are likely to be rotated.
For the Chargers, Kemar Roach's extra pace offers a different option to Chaminda Vaas's nagging accuracy.
The Chargers, rock-bottom with two wins in season one, are the perfect example of what makes the IPL such compelling viewing. Having sneaked into the last four in South Africa last year, they beat the in-form Daredevils and then Bangalore to take the trophy.
For the fans, it guarantees a roller-coaster ride. Yesterday's zeroes are today's heroes, and no one is quite sure where the next twist is coming from.
And as long as the salary cap stays in place, ensuring an even distribution of talent, each season will continue to be as unpredictable as an O Henry short story.
Dileep Premachandran is associate editor at Cricinfo and Asian cricket correspondent of The Guardian
sports@thenational.ae
'Cheb%20Khaled'
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Sun jukebox
Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)
This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.
Elvis Presley, Mystery Train (1955)
The B-side of Presley’s final single for Sun bops with a drummer-less groove.
Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)
Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.
Carl Perkins, Blue Suede Shoes (1956)
Within a month of Sun’s February release Elvis had his version out on RCA.
Roy Orbison, Ooby Dooby (1956)
An essential piece of irreverent juvenilia from Orbison.
Jerry Lee Lewis, Great Balls of Fire (1957)
Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.
The British in India: Three Centuries of Ambition and Experience
by David Gilmour
Allen Lane
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
Pad Man
Dir: R Balki
Starring: Akshay Kumar, Sonam Kapoor, Radhika Apte
Three-and-a-half stars
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
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
At a glance - Zayed Sustainability Prize 2020
Launched: 2008
Categories: Health, energy, water, food, global high schools
Prize: Dh2.2 million (Dh360,000 for global high schools category)
Winners’ announcement: Monday, January 13
Impact in numbers
335 million people positively impacted by projects
430,000 jobs created
10 million people given access to clean and affordable drinking water
50 million homes powered by renewable energy
6.5 billion litres of water saved
26 million school children given solar lighting
