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.”
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
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
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
What are the main cyber security threats?
Cyber crime - This includes fraud, impersonation, scams and deepfake technology, tactics that are increasingly targeting infrastructure and exploiting human vulnerabilities.
Cyber terrorism - Social media platforms are used to spread radical ideologies, misinformation and disinformation, often with the aim of disrupting critical infrastructure such as power grids.
Cyber warfare - Shaped by geopolitical tension, hostile actors seek to infiltrate and compromise national infrastructure, using one country’s systems as a springboard to launch attacks on others.
Killing of Qassem Suleimani
