• EBGLAND RATINGS: 1 Rory Burns – 7. (61) Enjoyed himself more with Hameed at the other end than he has with Dom Sibley of late, as he shared in 135-run stand for England’s first wicket. AFP
    EBGLAND RATINGS: 1 Rory Burns – 7. (61) Enjoyed himself more with Hameed at the other end than he has with Dom Sibley of late, as he shared in 135-run stand for England’s first wicket. AFP
  • 2 Haseeb Hameed – 8. (68) It took a fine delivery from Jadeja to end his resistance, but he had done a vital job at the top of the order by that point. AFP
    2 Haseeb Hameed – 8. (68) It took a fine delivery from Jadeja to end his resistance, but he had done a vital job at the top of the order by that point. AFP
  • 3 Dawid Malan – 8 (70) Clearly tense after four years out of the Test side, but did not play like it. Batted serenely until his leg-side strangled dismissal. AFP
    3 Dawid Malan – 8 (70) Clearly tense after four years out of the Test side, but did not play like it. Batted serenely until his leg-side strangled dismissal. AFP
  • 4 Joe Root – 9 (121) The Year of Root continues. Another Test, another century, and this time it led to a handsome win, too. AP
    4 Joe Root – 9 (121) The Year of Root continues. Another Test, another century, and this time it led to a handsome win, too. AP
  • 5 Jonny Bairstow – 7. (29) Frustrated to have missed out on the run feast. Took a brilliant catch to get rid of KL Rahul in the second innings. PA
    5 Jonny Bairstow – 7. (29) Frustrated to have missed out on the run feast. Took a brilliant catch to get rid of KL Rahul in the second innings. PA
  • 6 Jos Buttler – 7 (7) Held the catches for the first five dismissals in the match. Gave his wicket away loosely with the bat, but it mattered little in the final count up. Getty
    6 Jos Buttler – 7 (7) Held the catches for the first five dismissals in the match. Gave his wicket away loosely with the bat, but it mattered little in the final count up. Getty
  • 7 Moeen Ali – 6. (8; 0-4, 1-40) England continue to look better with him than without him, even if his returns have been unspectacular in his two matches back. Getty
    7 Moeen Ali – 6. (8; 0-4, 1-40) England continue to look better with him than without him, even if his returns have been unspectacular in his two matches back. Getty
  • 8 Sam Curran – 6 (15; 2-27, 0-40) Anything would have been an improvement on Lord’s. Two wickets in two balls as England sent India into their first-innings tailspin. AFP
    8 Sam Curran – 6 (15; 2-27, 0-40) Anything would have been an improvement on Lord’s. Two wickets in two balls as England sent India into their first-innings tailspin. AFP
  • 9 Craig Overton – 8 (3-14, 3-47) Made merry with the ball against the dazed India lower order in the first innings, and showed his capabilities with the bat and in the slips, too. Getty
    9 Craig Overton – 8 (3-14, 3-47) Made merry with the ball against the dazed India lower order in the first innings, and showed his capabilities with the bat and in the slips, too. Getty
  • 10 Ollie Robinson – 9 (2-16, 5-65) Might still have had India’s sledges from Lord’s ringing in his ears as he ran through their batting line up this time. Sparkling stuff. PA
    10 Ollie Robinson – 9 (2-16, 5-65) Might still have had India’s sledges from Lord’s ringing in his ears as he ran through their batting line up this time. Sparkling stuff. PA
  • 11 James Anderson – 8 (3-6; 1-63) Paved the way for England’s domination with an extraordinary eight-over spell on the first morning. AP
    11 James Anderson – 8 (3-6; 1-63) Paved the way for England’s domination with an extraordinary eight-over spell on the first morning. AP
  • INDIA RATINGS: 1 Rohit Sharma – 7 (9, 59) Faced well over 100 balls in either innings. Commendable stickability for someone regarded as an all-time great short-format player. AP
    INDIA RATINGS: 1 Rohit Sharma – 7 (9, 59) Faced well over 100 balls in either innings. Commendable stickability for someone regarded as an all-time great short-format player. AP
  • 2 KL Rahul – 4 (0, 8) The embodiment of the adage about cricket being a great leveller. The hero at Lord’s. Literally a zero at Headingley. AFP
    2 KL Rahul – 4 (0, 8) The embodiment of the adage about cricket being a great leveller. The hero at Lord’s. Literally a zero at Headingley. AFP
  • 3 Cheteshwar Pujara – 7. (1,91) Like he did at Lord’s, showed plenty of pluck in the second innings. Like he has done six times in his career, he fell before adding to his overnight score. Getty
    3 Cheteshwar Pujara – 7. (1,91) Like he did at Lord’s, showed plenty of pluck in the second innings. Like he has done six times in his career, he fell before adding to his overnight score. Getty
  • 4 Virat Kohli – 5. (7, 55) Pride over the excellence of Lord’s came before a fall this time. He has overseen two of India’s seven lowest Test totals in the space of the past eight months. Reuters
    4 Virat Kohli – 5. (7, 55) Pride over the excellence of Lord’s came before a fall this time. He has overseen two of India’s seven lowest Test totals in the space of the past eight months. Reuters
  • 5 Ajinkya Rahane – 5 (18, 10) At least he made starts in either innings. Which wasn’t really saying much, as his struggles go on. AP
    5 Ajinkya Rahane – 5 (18, 10) At least he made starts in either innings. Which wasn’t really saying much, as his struggles go on. AP
  • 6 Rishabh Pant – 4 (2, 1) His arrival at the crease is always met with such anticipation. He is failing to prove why at present, after another underwhelming performance. AP
    6 Rishabh Pant – 4 (2, 1) His arrival at the crease is always met with such anticipation. He is failing to prove why at present, after another underwhelming performance. AP
  • 7 Ravindra Jadeja – 6 (4, 30; 2-88) Some way short of his best with the ball. Had a swish with the bat in the second innings, but the game was long since lost. AFP
    7 Ravindra Jadeja – 6 (4, 30; 2-88) Some way short of his best with the ball. Had a swish with the bat in the second innings, but the game was long since lost. AFP
  • 8 Mohammed Shami – 7 (4-95) Returned the best figures of the India bowlers, as might have been predicted given how well suited he is to the conditions which normally prevail at Headingley.AP
    8 Mohammed Shami – 7 (4-95) Returned the best figures of the India bowlers, as might have been predicted given how well suited he is to the conditions which normally prevail at Headingley.AP
  • 9 Ishant Sharma – 3. (0-92) Set the tone for India’s struggles with the ball with a woeful first over. Scarcely improved thereafter. Getty
    9 Ishant Sharma – 3. (0-92) Set the tone for India’s struggles with the ball with a woeful first over. Scarcely improved thereafter. Getty
  • 10 Jasprit Bumrah – 6 (2-59) One jaffa saw the end of Root, and he ended England’s innings with the wicket of Robinson. Thrifty enough, the rest of the time. AP
    10 Jasprit Bumrah – 6 (2-59) One jaffa saw the end of Root, and he ended England’s innings with the wicket of Robinson. Thrifty enough, the rest of the time. AP
  • 11 Mohammed Siraj – 5. (2-86) Became the Western Terrace’s pantomime villain. His effort can’t be faulted, but he came down to earth with a bump after Lord’s. Getty
    11 Mohammed Siraj – 5. (2-86) Became the Western Terrace’s pantomime villain. His effort can’t be faulted, but he came down to earth with a bump after Lord’s. Getty

England v India player ratings: Robinson 9, Root 9; Kohli 5, Sharma 3


Paul Radley
  • English
  • Arabic

Ollie Robinson struck four times with the second new ball as England thrashed India by an innings and 76 runs to level the series on day four of the third Test at Headingley on Saturday.

Resuming on an overnight score of 215-2, the visitors crashed to 278 all out before lunch, with the Indian middle-order once again failing miserably against the pace and guile of the England fast bowlers.

Cheteshwar Pujara (91) was the first to be dismissed, shouldering arms to a Robinson in-swinger that was given out leg before wicket on review, before Virat Kohli (55) edged one to Joe Root soon after completing his half-century.

Ajinkya Rahane's dismissal for 10 off James Anderson all but ended India's hopes of overhauling the England lead, with Ravindra Jadeja's late flourish of 30 offering some entertainment but eventually being in vain.

Robinson finished with figures of 5-65, while Craig Overton chipped in with three wickets.

Opting to bat on day one, India were shot out for 78, undone by a superb spell of new-ball bowling by veteran Anderson.

In reply, England, led by Root's wonderful 121 and half-centuries by Rory Burns, Haseeb Hameed and Dawid Malan, were bowled out for 432, claiming a 354-run lead.

The fourth test starts at The Oval on Thursday with the series tied 1-1.

Player ratings from the match can be seen in the picture gallery above. To view the next image, click on the arrows or swipe if on a mobile device.

5 of the most-popular Airbnb locations in Dubai

Bobby Grudziecki, chief operating officer of Frank Porter, identifies the five most popular areas in Dubai for those looking to make the most out of their properties and the rates owners can secure:

• Dubai Marina

The Marina and Jumeirah Beach Residence are popular locations, says Mr Grudziecki, due to their closeness to the beach, restaurants and hotels.

Frank Porter’s average Airbnb rent:
One bedroom: Dh482 to Dh739 
Two bedroom: Dh627 to Dh960 
Three bedroom: Dh721 to Dh1,104

• Downtown

Within walking distance of the Dubai Mall, Burj Khalifa and the famous fountains, this location combines business and leisure.  “Sure it’s for tourists,” says Mr Grudziecki. “Though Downtown [still caters to business people] because it’s close to Dubai International Financial Centre."

Frank Porter’s average Airbnb rent:
One bedroom: Dh497 to Dh772
Two bedroom: Dh646 to Dh1,003
Three bedroom: Dh743 to Dh1,154

• City Walk

The rising star of the Dubai property market, this area is lined with pristine sidewalks, boutiques and cafes and close to the new entertainment venue Coca Cola Arena.  “Downtown and Marina are pretty much the same prices,” Mr Grudziecki says, “but City Walk is higher.”

Frank Porter’s average Airbnb rent:
One bedroom: Dh524 to Dh809 
Two bedroom: Dh682 to Dh1,052 
Three bedroom: Dh784 to Dh1,210 

• Jumeirah Lake Towers

Dubai Marina’s little brother JLT resides on the other side of Sheikh Zayed road but is still close enough to beachside outlets and attractions. The big selling point for Airbnb renters, however, is that “it’s cheaper than Dubai Marina”, Mr Grudziecki says.

Frank Porter’s average Airbnb rent:
One bedroom: Dh422 to Dh629 
Two bedroom: Dh549 to Dh818 
Three bedroom: Dh631 to Dh941

• Palm Jumeirah

Palm Jumeirah's proximity to luxury resorts is attractive, especially for big families, says Mr Grudziecki, as Airbnb renters can secure competitive rates on one of the world’s most famous tourist destinations.

Frank Porter’s average Airbnb rent:
One bedroom: Dh503 to Dh770 
Two bedroom: Dh654 to Dh1,002 
Three bedroom: Dh752 to Dh1,152 

The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

Scorebox

Dubai Sports City Eagles 7 Bahrain 88

Eagles

Try: Penalty

Bahrain

Tries: Gibson 2, Morete 2, Bishop 2, Bell 2, Behan, Fameitau, Sanson, Roberts, Bennett, Radley

Cons: Radley 4, Whittingham 5

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Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
Dubai works towards better air quality by 2021

Dubai is on a mission to record good air quality for 90 per cent of the year – up from 86 per cent annually today – by 2021.

The municipality plans to have seven mobile air-monitoring stations by 2020 to capture more accurate data in hourly and daily trends of pollution.

These will be on the Palm Jumeirah, Al Qusais, Muhaisnah, Rashidiyah, Al Wasl, Al Quoz and Dubai Investment Park.

“It will allow real-time responding for emergency cases,” said Khaldoon Al Daraji, first environment safety officer at the municipality.

“We’re in a good position except for the cases that are out of our hands, such as sandstorms.

“Sandstorms are our main concern because the UAE is just a receiver.

“The hotspots are Iran, Saudi Arabia and southern Iraq, but we’re working hard with the region to reduce the cycle of sandstorm generation.”

Mr Al Daraji said monitoring as it stood covered 47 per cent of Dubai.

There are 12 fixed stations in the emirate, but Dubai also receives information from monitors belonging to other entities.

“There are 25 stations in total,” Mr Al Daraji said.

“We added new technology and equipment used for the first time for the detection of heavy metals.

“A hundred parameters can be detected but we want to expand it to make sure that the data captured can allow a baseline study in some areas to ensure they are well positioned.”

The alternatives

• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.

• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.

• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.

2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.

• PayPal is probably the best-known online goods payment method - usually used for eBay purchases -  but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.

Results:

6.30pm: Al Maktoum Challenge Round-2 (PA) | Group 1 US$75,000 (Dirt) | 2,200 metres

Winner: Goshawke, Fernando Jara (jockey), Ali Rashid Al Raihe (trainer)

7.05pm: UAE 1000 Guineas (TB) | Listed $250,000 (D) | 1,600m

Winner: Silva, Oisin Murphy, Pia Brendt

7.40pm: Meydan Classic Trial (TB) | Conditions $100,000 (Turf) | 1,400m

Winner: Golden Jaguar, Connor Beasley, Ahmad bin Harmash

8.15pm: Al Shindagha Sprint (TB) | Group 3 $200,000 (D) | 1,200m

Winner: Drafted, Pat Dobbs, Doug Watson

8.50pm: Handicap (TB) | $175,000 (D) | 1,600m

Winner: Capezzano, Mickael Barzalona, Sandeep Jadhav

9.25pm: Handicap (TB) | $175,000 (T) | 2,000m

Winner: Oasis Charm, William Buick, Charlie Appleby

10pm: Handicap (TB) | $135,000 (T) | 1,600m

Winner: Escalator, Christopher Hayes, Charlie Fellowes

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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SERIE A FIXTURES

Friday Sassuolo v Benevento (Kick-off 11.45pm)

Saturday Crotone v Spezia (6pm), Torino v Udinese (9pm), Lazio v Verona (11.45pm)

Sunday Cagliari v Inter Milan (3.30pm), Atalanta v Fiorentina (6pm), Napoli v Sampdoria (6pm), Bologna v Roma (6pm), Genoa v Juventus (9pm), AC Milan v Parma (11.45pm)

Updated: August 28, 2021, 12:47 PM