Agence France Press
England’s Alastair Cook on Tuesday played down Shane Warne’s criticism of his captaincy but acknowledged that he and other top-order batsmen must improve on their summer performance in the upcoming Ashes series.
Cook said Warne’s latest comments had raised his “blood pressure”, but ultimately he was comfortable with a record of just one loss from 16 matches since being appointed skipper.
He was also unconcerned at being described by Warne as unimaginative and negative as team tactician as he prepared to overcome back trouble and lead England in a four-day tour game against Australia A starting in Hobart on Wednesday.
“I keep saying it, it’s all about results,” he told reporters.
Warne on Monday spiced up the leadup to the Ashes series starting in Brisbane on November 21, when he criticised Cook’s captaincy as “negative, boring, not very imaginative”.
“But I think he needs to be more imaginative. If Australia play well and he continues to captain the way he does, I think England are going to lose the series,” Warne said.
Cook did admit that question marks over the England top order were legitimate heading into the first Gabba Test.
England were three wickets down for less than 65 on six occasions during the Ashes series in England in July-August, with pacemen Ryan Harris and Peter Siddle both striking early.
The Kookaburra red balls used in Australia are known to swing for the first 15 overs and then settle down to allow batsmen to cash in.
England failed to post a total over 400 in the last series, putting the top three batsmen under pressure this time around.
“Especially with the Kookaburra ball it’s a situation we can’t allow to happen again,” Cook said.
“Sometimes in England with overhead conditions, that (early wickets) does happen.
“In Australia the bigger scores do happen and we know that is an area of major improvement we needed to do coming into the series.”
England can take comfort from the fact that Cook and number three batsman Jonathan Trott were the two highest run-scorers during their 3-1 triumph on the last tour Down Under in 2010-11.
Cook scored a double century in Brisbane and two big tons in Adelaide and Sydney.
“Any batter knows if you walk around a ground where you have scored runs in the past it gives you a better feeling,” he said.
“The difference is that I’m now responsible for the team.”
Cook’s opening partner Joe Root is under pressure to avoid a demotion to number six in the batting order.
Root was also singled out for criticism by Warne, with the Australian leg-spin great claiming that the rookie Yorkshireman would be “crucified” if he stayed as an opener.
“I don’t think Root’s an opener because of his technique. Australia found him out in England and in Australian conditions they’ll find him out more,” Warne said.
England have the option to open with Michael Carberry and move Root back to the middle order. He struggled in all but one innings – in which he made 180 – in the last Ashes.
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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
