ABU DHABI // Under Andrew Strauss, England have been good at bouncing back after defeat. Misbah-ul-Haq's Pakistan, on the other hand, prefer sitting back once ahead.
Strauss's men have come back from defeats to Australia in Headingley (2009), Perth (2010) and to Pakistan at The Oval in 2010 to win the next Test resoundingly and the captain is hoping for a similar response today to their 10-wicket defeat in Dubai.
"It's a big challenge for us," Strauss said. "We clearly let ourselves down at Dubai, we hold up our hands and say there are no excuses. It's how you come back from setbacks which is the true measure of a side. This gives us a good opportunity to show our resilience and character and our fight and our hunger."
Meanwhile, Pakistan have often reacted to Test wins by trying to sit on a series lead, most recently in Sharjah against Sri Lanka, where rain saved their inertia from a potential last day collapse. It is Misbah's way and it has brought them success, although he insisted that Dubai would be of no consequence to how they approach the game.
"We just go match by match and forget what happened in the last match. It's a totally different ball game now, This is the second game, it's a different wicket, different conditions and it's important to just play just good cricket here."
The surface at the Zayed Cricket Stadium will have a considerable role to play. Talk is of it being similar to the one Pakistan and Sri Lanka fought out a stalemate on in October; that is, it does not necessarily guarantee a draw.
Pakistan should have won the game comfortably by the fourth day had there not been seven dropped catches in the second innings.
The first morning may be kind to the pacemen, though it will not deteriorate as much for spin.
"Here the pitch is not that helpful for spinners and is conducive for the batsmen," Misbah said. "I think it comes down to whichever team bats with discipline and then bowls with the same discipline."
England are likely to be forced into one change with Chris Tremlett struggling with a back injury. That could mean a place for Graham Onions.
What is looking less likely, even accounting for Pakistan's generally nervy handling of left-arm spin, is that England play Monty Panesar as a second spinner. That is not their way. Asked whether he might be in the mood to gamble on that formation to win this Test, Strauss said that he was "in the mood to pick the right side to win a Test match".
Pakistan may ponder bringing in Junaid Khan and Umar Akmal, for Aizaz Cheema and Asad Shafiq, but, if everyone is fit, they are unlikely to go beyond just pondering.
The chasing will be England's but only thrice have they ever come back from 1-0 down to win a three-Test series. "We find ourselves in a difficult position," said Strauss. "But there's been plenty of instances in the last two years where history has been against us and we've been able to overturn that."
How to get exposure to gold
Although you can buy gold easily on the Dubai markets, the problem with buying physical bars, coins or jewellery is that you then have storage, security and insurance issues.
A far easier option is to invest in a low-cost exchange traded fund (ETF) that invests in the precious metal instead, for example, ETFS Physical Gold (PHAU) and iShares Physical Gold (SGLN) both track physical gold. The VanEck Vectors Gold Miners ETF invests directly in mining companies.
Alternatively, BlackRock Gold & General seeks to achieve long-term capital growth primarily through an actively managed portfolio of gold mining, commodity and precious-metal related shares. Its largest portfolio holdings include gold miners Newcrest Mining, Barrick Gold Corp, Agnico Eagle Mines and the NewMont Goldcorp.
Brave investors could take on the added risk of buying individual gold mining stocks, many of which have performed wonderfully well lately.
London-listed Centamin is up more than 70 per cent in just three months, although in a sign of its volatility, it is down 5 per cent on two years ago. Trans-Siberian Gold, listed on London's alternative investment market (AIM) for small stocks, has seen its share price almost quadruple from 34p to 124p over the same period, but do not assume this kind of runaway growth can continue for long
However, buying individual equities like these is highly risky, as their share prices can crash just as quickly, which isn't what what you want from a supposedly safe haven.
Company%20profile%20
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EElggo%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%20August%202022%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Luma%20Makari%20and%20Mirna%20Mneimneh%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20Education%20technology%20%2F%20health%20technology%3Cbr%3E%3Cstrong%3ESize%3A%3C%2Fstrong%3E%20Four%20employees%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20Pre-seed%3C%2Fp%3E%0A
MATCH RESULT
Liverpool 4 Brighton and Hove Albion 0
Liverpool: Salah (26'), Lovren (40'), Solanke (53'), Robertson (85')
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
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.
EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5