The England and Wales Cricket Board has denied that the final Test against India at Old Trafford was cancelled due to the tourists' fears that delaying the match could affect their involvement in the rescheduled Indian Premier League (IPL).
The fifth and final Test at Old Trafford was cancelled barely two hours before its scheduled start on Friday after the tourists failed to field a side following a Covid-19 case in their camp.
Former England captain Michael Vaughan suggested that Indian players were "petrified" of testing positive ahead of the IPL, which resumes on September 19 in the UAE, but ECB chief executive Tom Harrison said he did not believe that was the case.
"This is not a situation which has been created by the rescheduled IPL ... That's not the case. This Indian cricket team are as passionate about Test cricket as fans in our country are and as our cricket team are as well," Harrison told BBC Sport.
"India simply felt that they got to a point where they weren't able to take to the field. That is understandable.
"As administrators, we need to be really clear that mental health has to be a priority for us when we're thinking about the length of tours and the conditions under which people were expected to perform."
India went into the match with a 2-1 lead in the five-game series after their 157-run win at The Oval on Monday.
The Board of Control for Cricket in India said it was working towards finding a window to reschedule the match "jointly decided" by both boards .
India simply felt that they got to a point where they weren't able to take to the field. That is understandable
Tom Harrison,
England and Wales Cricket Board
However, with the lucrative IPL, itself disrupted by Covid, set to restart in less than 10 days, the Test will not happen anytime soon.
Harrison said it was a "very sad day for Test cricket internationally" and added that the International Cricket Council (ICC) would adjudicate over whether the series is completed.
India are slated to tour England next year for a white-ball series, it could yet be slotted in at Old Trafford.
"We are looking forward to making sure that we can reschedule this match to some point in the near future," he told a news conference.
"Effectively whether that fifth match is null and void or whether it is actually regarded as something else, a forfeiture ... I don't know where that conversation goes, but it's not one for today."
Harrison also said the ECB could cope with the financial impact of a cancelled match having put mitigation strategies in place.
"Over the course of a season as complex as 2021 has been ... you're not always writing down 100% of expectation against every single day of that season. I think we've got sensible risk analysis," he added.
"This is a big blow but it's one that we will get over quickly from a financial perspective ... But the hit the fans have taken, that international Test cricket has taken at losing the fifth match in an iconic test series like this, that takes longer."
Meanwhile an enthralling series featuring three hundreds from England captain Joe Root, several fine innings from India's Rohit Sharma and bewitching bowling from the tourists spearhead, Jasprit Bumrah, had been denied a fitting finale and now seems set to be marked with an asterisk in Wisden, cricket's annual of record.
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The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
COMPANY PROFILE
Name: HyperSpace
Started: 2020
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
Based: Dubai, UAE
Sector: Entertainment
Number of staff: 210
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
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
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
MATCH INFO
Uefa Champions League semi-finals, first leg
Liverpool v Roma
When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
The years Ramadan fell in May
The years Ramadan fell in May
The specs
Engine: 2.0-litre 4-cyl
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THE BIO
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
Specs
Engine: Dual-motor all-wheel-drive electric
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The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
More from Neighbourhood Watch:
If you go:
The flights: Etihad, Emirates, British Airways and Virgin all fly from the UAE to London from Dh2,700 return, including taxes
The tours: The Tour for Muggles usually runs several times a day, lasts about two-and-a-half hours and costs £14 (Dh67)
Harry Potter and the Cursed Child is on now at the Palace Theatre. Tickets need booking significantly in advance
Entrance to the Harry Potter exhibition at the House of MinaLima is free
The hotel: The grand, 1909-built Strand Palace Hotel is in a handy location near the Theatre District and several of the key Harry Potter filming and inspiration sites. The family rooms are spacious, with sofa beds that can accommodate children, and wooden shutters that keep out the light at night. Rooms cost from £170 (Dh808).
Pearls on a Branch: Oral Tales
Najlaa Khoury, Archipelago Books
THE BIO:
Sabri Razouk, 74
Athlete and fitness trainer
Married, father of six
Favourite exercise: Bench press
Must-eat weekly meal: Steak with beans, carrots, broccoli, crust and corn
Power drink: A glass of yoghurt
Role model: Any good man
Notable Yas events in 2017/18
October 13-14 KartZone (complimentary trials)
December 14-16 The Gulf 12 Hours Endurance race
March 5 Yas Marina Circuit Karting Enduro event
March 8-9 UAE Rotax Max Challenge
Western Region Asia Cup T20 Qualifier
Sun Feb 23 – Thu Feb 27, Al Amerat, Oman
The two finalists advance to the Asia qualifier in Malaysia in August
Group A
Bahrain, Maldives, Oman, Qatar
Group B
UAE, Iran, Kuwait, Saudi Arabia
UAE group fixtures
Sunday Feb 23, 9.30am, v Iran
Monday Feb 25, 1pm, v Kuwait
Tuesday Feb 26, 9.30am, v Saudi
UAE squad
Ahmed Raza, Rohan Mustafa, Alishan Sharafu, Ansh Tandon, Vriitya Aravind, Junaid Siddique, Waheed Ahmed, Karthik Meiyappan, Basil Hameed, Mohammed Usman, Mohammed Ayaz, Zahoor Khan, Chirag Suri, Sultan Ahmed