• LEEDS, ENGLAND - AUGUST 24: England captain Joe Root catches watched by Dawid Malan during a nets session at Emerald Headingley Stadium on August 24, 2021 in Leeds, England. (Photo by Gareth Copley / Getty Images)
    LEEDS, ENGLAND - AUGUST 24: England captain Joe Root catches watched by Dawid Malan during a nets session at Emerald Headingley Stadium on August 24, 2021 in Leeds, England. (Photo by Gareth Copley / Getty Images)
  • England captain Joe Root speaks to coach Chris Silverwood during a nets session at Headingley. Getty
    England captain Joe Root speaks to coach Chris Silverwood during a nets session at Headingley. Getty
  • Rory Burns of England bats during training in Leeds. Getty
    Rory Burns of England bats during training in Leeds. Getty
  • Haseeb Hameed during England's fielding session. Getty
    Haseeb Hameed during England's fielding session. Getty
  • England's Jonny Bairstow, centre left, during training on Tuesday. AP
    England's Jonny Bairstow, centre left, during training on Tuesday. AP
  • England captain Joe Root takes a catch during training. Getty
    England captain Joe Root takes a catch during training. Getty
  • Saqib Mahmood, right, and Jos Butler during training in Leeds. PA
    Saqib Mahmood, right, and Jos Butler during training in Leeds. PA
  • England's Jonny Bairstow bats during training. AP
    England's Jonny Bairstow bats during training. AP
  • India spinner Ravichandran Ashwin bowls during training at Headingley. AP
    India spinner Ravichandran Ashwin bowls during training at Headingley. AP
  • Ravichandran Ashwin bats during a nets session at Headingley. AP
    Ravichandran Ashwin bats during a nets session at Headingley. AP
  • Ravichandran Ashwin prepares to bowl during training. AP
    Ravichandran Ashwin prepares to bowl during training. AP

India hold upper hand heading into third Test against depleted England


  • English
  • Arabic

The pressure will well and truly be on England when they host India in the third Test which begins at Headingley on Wednesday after yet another front-line bowler picked up an injury.

England came within touching distance of victory on Day 5 of the second Test at Lord's snaring eight second innings wickets with India's lead under 200. But fast bowlers Mohammed Shami and Jasprit Bumrah starred in an 89-run stand to turn the tables and from there, it was India all the way.

Virat Kohli's pace quartet, which also included Ishant Sharma and Mohammed Siraj, ran through England's batting in less than 52 overs to seal a 151-run win to take a 1-0 lead.

To make matters worse, England pacer Mark Wood injured his shoulder while fielding on Day 4, and continued to bowl on the final day. As expected, he was declared unfit for the third Test, further depleting England's pool of available fast bowlers.

Joe Root's team were already without Jofra Archer and Chris Woakes, while all-rounder Ben Stokes is on an indefinite break from cricket. Then seasoned seamer Stuart Broad picked up a calf injury that ruled him out of the series and now Wood is also missing.

James Anderson will now have to carry the bowling attack on his shoulders, with Ollie Robinson, Sam Curran and, possibly, Saqib Mahmood providing support.

Their batting has been problematic as well, with Root's two tons and a fifty compensating for the lack of runs from others. The hosts dropped Dom Sibley following the opener's dismal run of low scores that has seen him average 19.77 in 10 Tests this year. They are likely to promote Haseeb Hameed, who is himself struggling for form, from three to partner Rory Burns at the top of the order.

Root said he will try to make sure the team does not get distracted from the task at hand. There were some altercations between players from both sides during the second Test, which probably resulted in the lack of discipline in England's bowling when India were eight down on the final day.

“We’ve got to make sure that we play the game how we want to play and we look after that as best as we can, and not get too distracted or drawn into anything that’s not honest,” Root said.

“We’ve got to be genuine to ourselves, genuine to how we are as individuals and how we are collectively and be as good as we can, the way that we go. Virat’s team will play how they play, I just want us to go out and be the best version of ourselves.”

The Indian camp, however, is in a much better position. Their pacers hunted as a pack with Siraj landing the final blow to secure victory at the 'home of cricket'.

Openers Rohit Sharma and KL Rahul enjoyed a century stand in the first innings at Lord's and have looked in command this tour. Their lower middle order of Rishabh Pant and Ravindra Jadeja have made sizeable contributions.

They will still have some concerns about their middle order, though. Captain Virat Kohli has not scored a Test ton since November 2019 and while Ajinkya Rahane and Cheteshwar Pujara came good in the second outing at Lord's with a century stand, that came after a number of low scores; Rahane has two fifties in his last 15 outings, while Pujara's 45 in the second innings at Lord's was his best score in 11 innings. Whether all three have put their indifferent form behind them remains to be seen.

Kohli said that he didn't want to break up a winning combination but admitted he was tempted by the look of the Headingley pitch to play off-spinner Ravichandran Ashwin.

“As far as Ashwin's playing is concerned, we're quite surprised to see the pitch,” Kohli said on Tuesday. “I thought there'll be more grass on the pitch and it'll be more spicy and lively, but it wasn't the case. So, yeah, anything is possible.

“We always name our 12 and then on the day, we have a look at the pitch and what it could become on day three, day four and accordingly we will go in with the right combination.”

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

Banned items
Dubai Police has also issued a list of banned items at the ground on Sunday. These include:
  • Drones
  • Animals
  • Fireworks/ flares
  • Radios or power banks
  • Laser pointers
  • Glass
  • Selfie sticks/ umbrellas
  • Sharp objects
  • Political flags or banners
  • Bikes, skateboards or scooters
Updated: August 24, 2021, 2:15 PM