When Pakistan's convicted spot-fixer Mohammad Amir takes to the field at Lord's on Thursday, the bowler can expect overwhelming support from his homeland as he faces a potentially prickly reception from the English crowd.
The 24-year-old appears almost certain to make his return to Test cricket at the home of cricket – where he and two teammates were found guilty of arranging no-balls to order as part of an elaborate betting scam devised by a tabloid journalist six years ago.
The trio served jail sentences over the affair in what was perhaps the biggest scandal to hit the sport.
England captain Alastair Cook has already stated Amir can expect "a reaction" from English spectators while former England cricketers Kevin Pietersen and spinner Graeme Swann have joined the ranks of those calling for a life ban for all fixers.
Back home in Pakistan, however, ex-players and most fans have come around to forgiving the left-arm pacer, citing his youth at the time of his crime and early admission – though some still have reservations about what example his return sets to would-be fixers.
Legendary bowler Wasim Akram, who led the country to their last Test series win in England in 1996, said he believes Amir can weather the hostility.
“People want Amir to do well so there will be enormous pressure on him but I am confident that he will come out a winner,” he told AFP.
Mohammad Asif, one of Amir’s co-conspirators who is now playing club cricket in Norway, also pleaded for understanding. “I request to England players and fans to allow Amir to play freely. He and two of us others committed a mistake, were punished and now our bans are over so let us play,” he said.
Despite initial resistance from certain players, Amir’s current teammates have united behind him while fans almost unanimously back their hero.
"What happened with Amir is now past," said Shariq Mahmood from Karachi, a die-hard fan who travelled to India to watch the World Twenty20 in March this year.
“The way he (Amir) is bowling I think he will bamboozle England batsmen with his swing,” he added, referring to the youngster’s slew of wickets against Sussex in a warm-up match where his fast pace and late movement won wickets and praise.
Zaair Hussain, a project manager at a game studio in Lahore, added: “The return of Amir has been something I’ve been eagerly awaiting – the redemption at the end of this long tragic arc.
“A young man stupidly threw away one of the most promising careers of his generation over a pittance. From the first day, he said he would work to make himself worthy again. After five long years, his punishment served, he is back and a live wire on the pitch.”
A few, however, expressed ambivalence because of Amir’s perceived lack of humility since his return and the troubling signal his comeback sends in a country that has been tainted by the spectre of match-fixing since the 1990s.
Pakistan start the tour firm underdogs, though are considered to have their best chance of victory in the four-match Test series where much will rest on the ability of Amir and leg-spinner Yasir Shah.
“Watching him bowl in Tests, especially in England was a thing of joy so I can’t not look forward to that,” said Sana Kazmi, an education consultant in Karachi.
“But also, personally, as a fan, I just needed him to say ‘Sorry I screwed up’ unconditionally and he never did that. ‘I’m sorry I got misled’ is not quite the same thing for me.”
The differing approach by the Pakistan Cricket Board to Asif and Amir’s former captain Salman Butt, both of whom remain out of national contention despite having also served their bans – has also irked some.
“He’s a phenomenal talent, phenomenal,” said marketing professional Anthony Permal from Karachi.
“So we’re teaching our children that if you’re really good at what you do, we will forget your sins. But, if you’re mediocre, get ready to be thrown under the bus.”
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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
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Formula Middle East Calendar (Formula Regional and Formula 4)
Round 1: January 17-19, Yas Marina Circuit – Abu Dhabi
Round 2: January 22-23, Yas Marina Circuit – Abu Dhabi
Round 3: February 7-9, Dubai Autodrome – Dubai
Round 4: February 14-16, Yas Marina Circuit – Abu Dhabi
Round 5: February 25-27, Jeddah Corniche Circuit – Saudi Arabia
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Favourite sport: soccer
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Favourite player: Franz Beckenbauer
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UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
Most sought after workplace benefits in the UAE
- Flexible work arrangements
- Pension support
- Mental well-being assistance
- Insurance coverage for optical, dental, alternative medicine, cancer screening
- Financial well-being incentives
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