• The UAE team celebrate after beating Nepal in the ICC Women's T20 World Cup Asia Qualifier at the ICC Academy in Dubai on Sunday, November 28. All images by Ruel Pableo for The National
    The UAE team celebrate after beating Nepal in the ICC Women's T20 World Cup Asia Qualifier at the ICC Academy in Dubai on Sunday, November 28. All images by Ruel Pableo for The National
  • UAE celebrate after beating Nepal.
    UAE celebrate after beating Nepal.
  • Kavisha Egodage batting for the UAE.
    Kavisha Egodage batting for the UAE.
  • The UAE team before the start of the game.
    The UAE team before the start of the game.
  • Theertha Satish batting for the UAE.
    Theertha Satish batting for the UAE.
  • Karuna Bhandari bowling for Nepal.
    Karuna Bhandari bowling for Nepal.
  • Kavisha Egodage batting for the UAE.
    Kavisha Egodage batting for the UAE.
  • The UAE celebrate after the game.
    The UAE celebrate after the game.

Young talents shine as UAE seal T20 World Cup Asia Qualifier title against Nepal


Paul Radley
  • English
  • Arabic

Saying the future looks bright for UAE women’s cricket feels like it is underselling the point given that a 14-year-old schoolgirl bowled them to the next phase of T20 World Cup qualifying.

Samaira Dharnidharka, who was granted time off from her Year 10 studies at Gems Winchester to play, took four wickets for five runs in a sparkling spell at the ICC Academy.

It set the seal on a dominant 48-run win for the national team over Nepal, as they clinched a clean-sweep in the Women’s T20 World Cup Asia Qualifier.

Their rousing success means they will advance to the global Qualifier, to be played next year. If they finish in the top two places in that eight-team competition, they will play at the 2023 T20 World Cup in South Africa.

Their success was built on collective effort, not least in the form of some fine young talent.

The 17-year-old opener Theertha Satish was the tournament’s leading run-scorer. Nineteen-year-old Khushi Sharma took the most wickets.

And, when the pressure was on in the decider against Nepal, it was a 14-year-old bowler who settled the nerves with a four-wicket salvo.

“I just took it as a normal game, and — as a 14-year-old — you want to create a long-lasting impression,” Dharnidharka said.

“My aim was to hit the deck and keep bowling dots. If I did that, we knew wickets would come, so I wanted to keep building pressure.

“I have had to miss school, but they are really proud of me.”

Rarely for a match involving Nepal in the UAE, the home team had the noisier support.

Indeed the cheer squad which followed the UAE’s matches over the past week far exceeded anything the men’s team have had in the past.

It included choreographed songs, and the accompaniment of a portable speaker. They sung “That’s the way, Maahi ve,” when Mahika Gaur, the exceptional 15-year-old left-armer, was bowling.

There were placards with various messages, including “Khushi strikes again” whenever she took a wicket.

“It is awesome,” Dharnidharka said of the support. “It feels great to have such a lot of support. You get extra motivation and it creates pressure on the other team.”

For all the excellence of the young players during the course of the tournament, UAE’s success was overseen by the assured figure of Chamani Seneviratna.

The 43-year-old all-rounder, who played six World Cups for Sri Lanka in the past before moving to Sharjah, saved her best for the final match.

She earned the player of the match award against Nepal after her 36-ball 52 took UAE to 127 for five. She then took two for six with the ball as Nepal were bowled out for 79.

“We have talented players but I think we need to raise our standard when we are going to the global Qualifier,” Seneviratna said.

“We have to work towards that, and keep enjoying ourselves. We have good, talented players and I think we have a positive future to look forward to.

“Playing with these youngsters, I just tell them to settle, to stay at the wicket, and once they are settled that’s when they can play a long innings.

“They can take advantage of when they are playing with me, and share their ideas with me, and that makes things easier.”

Immediately after sealing victory, the team received a Zoom call from Robin Singh, the UAE head coach who was on tour with the men’s side in Namibia.

“We had a plan and, thanks to God, we achieved that goal,” Najeeb Amar, Singh’s assistant, who was in charge of the women’s side, said.

“The best of it was it was completely a team effort. They listened well to whatever the plans were and implemented them in the field.

“The highlight today was Samaira. We kept her for this game, and we knew what she could do. She delivered it, and I am really proud of her.”

Abramovich London

A Kensington Palace Gardens house with 15 bedrooms is valued at more than £150 million.

A three-storey penthouse at Chelsea Waterfront bought for £22 million.

Steel company Evraz drops more than 10 per cent in trading after UK officials said it was potentially supplying the Russian military.

Sale of Chelsea Football Club is now impossible.

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

The biog

Born: Kuwait in 1986
Family: She is the youngest of seven siblings
Time in the UAE: 10 years
Hobbies: audiobooks and fitness: she works out every day, enjoying kickboxing and basketball

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Why are asylum seekers being housed in hotels?

The number of asylum applications in the UK has reached a new record high, driven by those illegally entering the country in small boats crossing the English Channel.

A total of 111,084 people applied for asylum in the UK in the year to June 2025, the highest number for any 12-month period since current records began in 2001.

Asylum seekers and their families can be housed in temporary accommodation while their claim is assessed.

The Home Office provides the accommodation, meaning asylum seekers cannot choose where they live.

When there is not enough housing, the Home Office can move people to hotels or large sites like former military bases.

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

Updated: November 28, 2021, 12:40 PM