One of the brightest prospects in UAE age-group cricket will get to play at Lord’s next month – having also called England fast-bowler Chris Woakes a teammate this week.
Kai Smith has been selected for the English Schools Cricket Association (ESCA) side to face MCC at the home of cricket on September 7.
The 16-year-old wicketkeeper was born and raised in Dubai, and represented the UAE in the U19 World Cup last year.
He is set to attend boarding school in Kent for his A-levels, having completed his GCSEs at Nord Anglia International School in Dubai last term.
He is already set for representative honours in the schools game in the UK, after being picked for ESCA.
“It is really exciting because playing at Lord’s, you only dream of something like that,” Smith said.
“You hope one day that you might play for England, and that one day you could play at such an historic ground.
“To get the chance to do it at the age of 16, there are not many people who are able to say that. It is truly very exciting.
“I can’t wait. It is a very proud moment for me and my family.”
Smith, the son of South African parents who run a dental practice in Dubai, aspires to play cricket professionally in England once he has completed his education.
He has already had a taste of the elite game in the UK, having been recommended to Warwickshire by Dougie Brown, the former UAE coach who played for the county for many years.
He trains with the county’s Under 18 side three times a week – which involves a lengthy commute from his new home in Kent in the south to Birmingham in the Midlands.
And this week he featured for the Warwickshire second XI, which meant keeping wicket to Woakes, the England fast bowler who is stepping up his rehabilitation from injury.
If Smith was star struck, he did a good job of hiding it. He took two catches off Woakes’ bowling – and four in all - in the first innings of the match.
Although it is quite the step up, Smith has long been used to playing up in both age and standard.
He was just 15 when he played for the UAE at the U19 World Cup last year. That tournament involved the likes of Jayden Seales, who is already establishing himself in the West Indies side, as well as IPL stars like Kartik Tyagi, Ravi Bishnoi and Priyam Garg.
“No matter how young I am, even if I am up there playing with the best, I know that if I work hard and keep on believing in myself, I can be as good as them,” Smith said.
“I just try to trust the process that has been put in place, and just go out there and play, without thinking about age or size.
“That is what I try to do when I step on the cricket field.”
While Smith will be settling into his new surroundings at boarding school next month, the IPL will be back in the UAE.
The second half of the IPL season has been rescheduled for the Emirates because of Covid issues back at home.
It means Smith will miss getting to see his hero, AB de Villiers, in the flesh again. But it will be a reminder of just how far he has come since he first fell for the sport when the IPL came to town in 2014.
“I first got into cricket mainly because my parents got me a bat and a ball, and took me to my first cricket game,” Smith said.
“It was really interesting, and I fell in love with it from there. We went to an IPL game at the Dubai International Stadium, and it was packed full of people.
“I started my own cricket journey at the ICC Academy when I was eight years old. I fell in love with it, and went on from there.”
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
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2020 Oscars winners: in numbers
- Parasite – 4
- 1917– 3
- Ford v Ferrari – 2
- Joker – 2
- Once Upon a Time ... in Hollywood – 2
- American Factory – 1
- Bombshell – 1
- Hair Love – 1
- Jojo Rabbit – 1
- Judy – 1
- Little Women – 1
- Learning to Skateboard in a Warzone (If You're a Girl) – 1
- Marriage Story – 1
- Rocketman – 1
- The Neighbors' Window – 1
- Toy Story 4 – 1
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German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
Terror attacks in Paris, November 13, 2015
- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany
- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people
- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed
- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest
- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France
Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
