• Australia's Usman Khawaja celebrates reaching his century on day two of the fourth Ashes Test at the Sydney Cricket Ground. AFP
    Australia's Usman Khawaja celebrates reaching his century on day two of the fourth Ashes Test at the Sydney Cricket Ground. AFP
  • England's captain Joe Root drops a catch from Australia's Usman Khawaja. AFP
    England's captain Joe Root drops a catch from Australia's Usman Khawaja. AFP
  • Australia's Nathan Lyon hits Stuart Broad to the ropes. AP
    Australia's Nathan Lyon hits Stuart Broad to the ropes. AP
  • England's Dawid Malan rolls on the ground while fielding against Australia. AP
    England's Dawid Malan rolls on the ground while fielding against Australia. AP
  • Stuart Broad celebrates taking the wicket of Usman Khawaja. Getty
    Stuart Broad celebrates taking the wicket of Usman Khawaja. Getty
  • England's Stuart Broad took five wickets and was congratulated by James Anderson during day two of the fourth Ashes Test at the Sydney Cricket Ground. PA
    England's Stuart Broad took five wickets and was congratulated by James Anderson during day two of the fourth Ashes Test at the Sydney Cricket Ground. PA
  • Stuart Broad celebrates with Mark Wood after taking the wicket of Cameron Green. EPA
    Stuart Broad celebrates with Mark Wood after taking the wicket of Cameron Green. EPA
  • England's Stuart Broad takes the wicket of Australia's Pat Cummins. PA
    England's Stuart Broad takes the wicket of Australia's Pat Cummins. PA
  • England opener Haseeb Hameed was not out 2 at close of play. Getty
    England opener Haseeb Hameed was not out 2 at close of play. Getty
  • Fellow opener Zak Crawley survived until close on two runs. Getty
    Fellow opener Zak Crawley survived until close on two runs. Getty

The pinnacle of Test cricket? This Ashes feels more like an apology


Paul Radley
  • English
  • Arabic

In a series that might well mark the nadir of England’s Ashes history it has been difficult to pinpoint the actual lowest point, such is the glut of choice.

The second day of the Sydney Test, with the series already long since lost, threw up a variety of contenders all on its own.

Maybe the moment when Joe Root, the tormented touring captain, shelled a simple chance to catch Usman Khawaja at slip off the similarly afflicted spin-bowler Jack Leach. Or when, moments later, the wearying allrounder Ben Stokes went off the field to nurse a side injury.

Or perhaps, with England’s players now fully wilted, tailender Nathan Lyon launched Stuart Broad for six way back into the members’ seats and promptly scurried off in the same direction. Pat Cummins, Australia’s captain, had declared his side – with 416 for eight – had plenty enough in the bank.

Yet maybe none of those summed up the mess England are in quite so acutely as when Khawaja had been within a single of a stirring century on his comeback to the Australia side.

It was at that point at which Root deigned it time for Dawid Malan to have a bowl. Malan, a part-time leg-spinner with two Test wickets to his name, and a mere 63 in total across a 15-year first-class career.

This in a week when Bangladesh turned Test cricket upside down by toppling world champions New Zealand in their own backyard for the first time.

And while, simultaneously, India and South Africa are playing out a compelling Test at the “Bullring” in Johannesburg.

Then in the series that supposedly means the most, between the format’s oldest rivals, there was a bit-part spinner doling down some friendly lobs while a player – who was, it should be pointed out, at the non-striker’s end - was within reach of a ton.

Australia's Usman Khawaja acknowledges applause from spectators as he walks back to the pavilion. AFP
Australia's Usman Khawaja acknowledges applause from spectators as he walks back to the pavilion. AFP

Imagine if the roles were reversed. Cummins would have had the ball in the hand himself rather than tossing it to Steve Smith or David Warner, and tried to bomb the batter out.

As it was, Khawaja did not get on strike against Malan, but he did make it to three figures shortly after. It was the ninth time he has done so in Tests.

Those who witnessed his brilliant 141 for Australia to save the Dubai Test against Pakistan in 2018 must be wondering where he has been for much of the time since. This is his first Test since the 2019 Ashes.

As emotional as his century was on his return to the side, he will score far more taxing runs. For much of it, it appeared as though England had all but given up.

The Ashes claims to the pinnacle of Test cricket. At the moment it feels like an apology.

It is supposedly the only bilateral encounter with enough interest to regularly sustain a five-match series in the format. And, true, there were 25,000 in attendance for the second day running. But the way things are going, they would be better served dropping the fixture altogether, such is the mismatch.

At least Broad proved a point. The seam-bowler, who has cut a frustrated figure after being omitted twice in this series on pitches which would surely have suited him, took five for 101. It was his eighth Ashes five-wicket haul, which is the most by an Englishman in over 100 years. And yet he was overlooked twice in the series. Sigh.

Australia’s first innings tally was not a mammoth one by Test standards. Given what has gone before in this series, though, they probably feel capable of bowling out their opposition twice, or perhaps even three times, given the chance, before they have to bat again.

At least England were afforded at least one morsel of mercy late on when Zak Crawley was spared being dismissed for a duck. He was caught at slip off the bowling of Mitchell Starc, but the TV cameras picked up the fact the fast bowler had faintly overstepped.

Between Crawley and Haseeb Hameed, England made it through to stumps on 13 for no loss after five overs.

How to help

Call the hotline on 0502955999 or send "thenational" to the following numbers:

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ENGLAND SQUAD

Eoin Morgan (captain), Moeen Ali, Jonny Bairstow, Sam Billings, Jos Buttler, Tom Curran, Alex Hales, Liam Plunkett, Adil Rashid, Joe Root, Jason Roy, Ben Stokes, David Willey, Chris Woakes, Mark Wood

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THE%20SPECS
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Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

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%20Hunger%20Games%3A%20The%20Ballad%20of%20Songbirds%20%26%20Snakes
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Dunki
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The specs: 2019 BMW i8 Roadster

Price, base: Dh708,750

Engine: 1.5L three-cylinder petrol, plus 11.6 kWh lithium-ion battery

Transmission: Six-speed automatic

Power: 374hp (total)

Torque: 570Nm (total)

Fuel economy, combined: 2.0L / 100km

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SQUAD

Ali Khaseif, Fahad Al Dhanhani, Adel Al Hosani, Mohammed Al Shamsi, Bandar Al Ahbabi, Mohammed Barghash, Salem Rashid, Khalifa Al Hammadi, Shaheen Abdulrahman, Hassan Al Mahrami, Walid Abbas, Mahmoud Khamis, Yousef Jaber, Saeed Ahmed, Majed Sorour, Majed Hassan, Ali Salmeen, Abdullah Ramadan, Khalil Al Hammadi, Fabio De Lima, Khalfan Mubarak, Tahnoun Al Zaabi, Ali Saleh, Caio Canedo, Muhammed Jumah, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

Going grey? A stylist's advice

If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
“Get professional help – there’s no other way to go around it,” she says. “And don’t just let it grow out because that looks really bad. Put effort into it: properly condition, straighten, get regular trims, make sure it’s glossy.”

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

57%20Seconds
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If you go
Where to stay: Courtyard by Marriott Titusville Kennedy Space Centre has unparalleled views of the Indian River. Alligators can be spotted from hotel room balconies, as can several rocket launch sites. The hotel also boasts cool space-themed decor.

When to go: Florida is best experienced during the winter months, from November to May, before the humidity kicks in.

How to get there: Emirates currently flies from Dubai to Orlando five times a week.
ICC T20 Team of 2021

Jos Buttler, Mohammad Rizwan, Babar Azam, Aiden Markram, Mitchell Marsh, David Miller, Tabraiz Shamsi, Josh Hazlewood, Wanindu Hasaranga, Mustafizur Rahman, Shaheen Afridi

The specs

Engine: 1.6-litre 4-cyl turbo

Power: 217hp at 5,750rpm

Torque: 300Nm at 1,900rpm

Transmission: eight-speed auto

Price: from Dh130,000

On sale: now

COMPANY%20PROFILE
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The specs

Engine: 0.8-litre four cylinder

Power: 70bhp

Torque: 66Nm

Transmission: four-speed manual

Price: $1,075 new in 1967, now valued at $40,000

On sale: Models from 1966 to 1970

The Cairo Statement

 1: Commit to countering all types of terrorism and extremism in all their manifestations

2: Denounce violence and the rhetoric of hatred

3: Adhere to the full compliance with the Riyadh accord of 2014 and the subsequent meeting and executive procedures approved in 2014 by the GCC  

4: Comply with all recommendations of the Summit between the US and Muslim countries held in May 2017 in Saudi Arabia.

5: Refrain from interfering in the internal affairs of countries and of supporting rogue entities.

6: Carry out the responsibility of all the countries with the international community to counter all manifestations of extremism and terrorism that threaten international peace and security

Also on December 7 to 9, the third edition of the Gulf Car Festival (www.gulfcarfestival.com) will take over Dubai Festival City Mall, a new venue for the event. Last year's festival brought together about 900 cars worth more than Dh300 million from across the Emirates and wider Gulf region – and that first figure is set to swell by several hundred this time around, with between 1,000 and 1,200 cars expected. The first day is themed around American muscle; the second centres on supercars, exotics, European cars and classics; and the final day will major in JDM (Japanese domestic market) cars, tuned vehicles and trucks. Individuals and car clubs can register their vehicles, although the festival isn’t all static displays, with stunt drifting, a rev battle, car pulls and a burnout competition.

Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Updated: January 06, 2022, 8:05 AM