When rain washed away their hopes of causing an upset at the 2020 Under 19 World Cup, the UAE’s leading young cricketers might have feared their chance of a statement win on the global stage had gone.
The national age-group side were promisingly positioned in a run-chase against hosts South Africa when a storm ended their chances two years ago.
While the majority of the squad have since moved on to senior cricket, three players still remain to take up the fight on their World Cup return.
Alishan Sharafu, Kai Smith and Ali Naseer are the three senior players in an otherwise new-look squad who are bidding to erase the hurt of 2020 at the competition in the Caribbean this month.
UAE start their campaign against Canada on Saturday in St Kitts. The Canadians were the opposition when UAE claimed their lone win last time at the competition. That is followed by pool fixtures against England and Bangladesh, who are the defending champions.
Smith, the 17-year-old opener, says his side are not putting a limit on their expectations for the competition.
“I think that last time we had a great chance of winning that game but were pretty unlucky with something that is out of our control,” Smith said.
“It hurts and still does to this day because we all truly believe that we have a shot at beating the favourites of the tournament, and therefore qualifying to the playoffs for the first in history.
“However, we all have to put that behind us and focus on seizing the moment this tournament, game by game, ball by ball.
“I feel that we have a very passionate and determined team, ready to make a statement and rewrite the history books by winning this thing because we have so much potential as a group and can do some real damage if we all play our roles and as a team.”
Smith says the disappointment of two years ago made those involved stronger.
“I feel like that tournament has made us grow and develop as cricketers and people, encouraging us to work harder than ever to compete with the best and always stay on top of our game,” he said.
“It has also taught us some key principles that you will need in life like resilience, perseverance, leadership, accountability, belief and patience.
“With the hardships faced last World Cup I feel that me and Alishan, as the two seniors of the team have an opportunity to pass these lessons on to some of the youngsters to prevent those mistakes made, and also build on our strengths overall making us a more competitive, stronger team.”
Smith’s talent for cricket last year led to him relocating from Dubai, where he was born and raised, to the UK.
Since moving to attend boarding school he has also been involved in county cricket, which included keeping wicket against England fast-bowler Chris Woakes in Warwickshire’s second XI.
The England fixture at the World Cup will pit him against a number of players he played with and against last summer, and he said it will be “an amazing opportunity to compete against them, and I will be pushing myself to the limit”.
Smith’s tour started in the best possible fashion. He struck 145 in a mammoth win over Papua New Guinea in the UAE’s opening warm up match, and he said optimism is coursing through the side after that success.
“We said it before and will say it again, we only have one goal: to make sure our hands are on that cup,” Smith said.
“We don’t see ourselves as an Associate nation. We have true potential as a team and won't stand down to any bullies. We will fight till the last ball is bowled.
“Personally that's what I want to try and get out of our team but also to learn as much as I can from this once in a lifetime opportunity.
"I want to make mistakes and learn from them in order to grow as a player and as a person.”
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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 Brutalist
Director: Brady Corbet
Stars: Adrien Brody, Felicity Jones, Guy Pearce, Joe Alwyn
Rating: 3.5/5
What can you do?
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In criminal cases, you can contact the police for additional support
Tax authority targets shisha levy evasion
The Federal Tax Authority will track shisha imports with electronic markers to protect customers and ensure levies have been paid.
Khalid Ali Al Bustani, director of the tax authority, on Sunday said the move is to "prevent tax evasion and support the authority’s tax collection efforts".
The scheme’s first phase, which came into effect on 1st January, 2019, covers all types of imported and domestically produced and distributed cigarettes. As of May 1, importing any type of cigarettes without the digital marks will be prohibited.
He said the latest phase will see imported and locally produced shisha tobacco tracked by the final quarter of this year.
"The FTA also maintains ongoing communication with concerned companies, to help them adapt their systems to meet our requirements and coordinate between all parties involved," he said.
As with cigarettes, shisha was hit with a 100 per cent tax in October 2017, though manufacturers and cafes absorbed some of the costs to prevent prices doubling.
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Auron Mein Kahan Dum Tha
Starring: Ajay Devgn, Tabu, Shantanu Maheshwari, Jimmy Shergill, Saiee Manjrekar
Director: Neeraj Pandey
Rating: 2.5/5
Difference between fractional ownership and timeshare
Although similar in its appearance, the concept of a fractional title deed is unlike that of a timeshare, which usually involves multiple investors buying “time” in a property whereby the owner has the right to occupation for a specified period of time in any year, as opposed to the actual real estate, said John Peacock, Head of Indirect Tax and Conveyancing, BSA Ahmad Bin Hezeem & Associates, a law firm.
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'The Last Days of Ptolemy Grey'
Rating: 3/5
Directors: Ramin Bahrani, Debbie Allen, Hanelle Culpepper, Guillermo Navarro
Writers: Walter Mosley
Stars: Samuel L Jackson, Dominique Fishback, Walton Goggins
RESULT
Manchester City 5 Swansea City 0
Man City: D Silva (12'), Sterling (16'), De Bruyne (54' ), B Silva (64' minutes), Jesus (88')
