Nursing cramp and heat exhaustion, but also the warm glow of satisfaction, Aayan Afzal Khan sent a message of thanks halfway across the world to his parents, after scripting one of the greatest wins in the history of UAE cricket.
The Sharjah schoolboy, who only turned 16 in November, played the seminal role in the national age-group side’s extraordinary 82-run win over West Indies in the Under 19 World Cup on Friday.
Victory put the UAE into Monday’s plate final, where they will play the winner of Saturday’s second semi-final between Ireland and Zimbabwe.
All had seemed lost when the hosts reduced them to 24 for four in Trinidad, only for Aayan to alter the face of the game.
The Goa-born allrounder, who has lived in UAE since he was two years old, made 93 before he was the last player out. That underpinned UAE’s total of 224 for nine.
West Indies scarcely threatened in reply, and Aayan even returned to the field to take the final wicket – having earlier been stretchered off while suffering from cramp.
The teen put his success down to the sacrifices made by his father, Afzal, and mother, Shahista, to help him pursue cricket.
“My parents have come through a lot of struggles and brought me at here at this stage, and I would like to thank them a lot,” Aayan said.
“I have been working hard to achieve this for the past six months. It’s every child’s dream to play for your country, and score a crucial knock for your team in a crucial game.
“My dad has been training me from when I was five years old, and it’s his dream that I represent my country and play well whenever I get chance.
“He has trained me in batting a lot and he focuses on my cricket a lot. He is strict at times which helps me always to perform good.
“He has said me never to give up in any situation when you’re playing for your country. [Against West Indies] I got hit on my hand but still kept playing, so he has helped me a lot. He always takes me to practice whenever he gets time. He spends hours with me at training.”
Aayan’s batting feats against the hosts arrived in spite of the fact he is regarded as a left-arm spinner first and foremost.
Until this point in the tournament, he had been batting deep in the tail, but was promoted as UAE dealt with a number of absences due to Covid and food poisoning.
“I have been batting lower down the order but was patient and waiting for a chance to bat up the order and score some runs for my country,” he said.
“Two days before West Indies game our head coach Mudassar-sir [Nazar] and assistant coach Najib [Amar] said that I’ll be playing at six against West Indies.
“They gave me enough time to prepare mentally. I was ready to bat up the order, and Alhamdullilah I proved myself.
“I was happy that I was able to score some crucial runs for my country and lead them to a victory against a Test nation. It’s great feeling for me scoring 93.”
Aayan hopes the win, which ranks among the finest ever by any UAE side, is being well-received back at home.
“It’s a big achievement for us as an Associate nation beating a Test nation by almost 100 runs so the celebrations were wild,” he said.
“We were very happy with how the match went and looking forward to the finals which is big game for us. Winning the plate would be a very big achievement for us because everyone back in our home country will be proud of us.”
Company Profile:
Name: The Protein Bakeshop
Date of start: 2013
Founders: Rashi Chowdhary and Saad Umerani
Based: Dubai
Size, number of employees: 12
Funding/investors: $400,000 (2018)
ENGLAND SQUAD
Joe Root (captain), Dom Sibley, Rory Burns, Dan Lawrence, Ben Stokes, Ollie Pope, Ben Foakes (wicketkeeper), Moeen Ali, Olly Stone, Chris Woakes, Jack Leach, Stuart Broad
Fixtures and results:
Wed, Aug 29:
- Malaysia bt Hong Kong by 3 wickets
- Oman bt Nepal by 7 wickets
- UAE bt Singapore by 215 runs
Thu, Aug 30: UAE v Nepal; Hong Kong v Singapore; Malaysia v Oman
Sat, Sep 1: UAE v Hong Kong; Oman v Singapore; Malaysia v Nepal
Sun, Sep 2: Hong Kong v Oman; Malaysia v UAE; Nepal v Singapore
Tue, Sep 4: Malaysia v Singapore; UAE v Oman; Nepal v Hong Kong
Thu, Sep 6: Final
NATIONAL%20SELECTIONS
%3Cp%3E6.00pm%3A%20Heros%20de%20Lagarde%3Cbr%3E6.35pm%3A%20City%20Walk%3Cbr%3E7.10pm%3A%20Mimi%20Kakushi%3Cbr%3E7.45pm%3A%20New%20Kingdom%3Cbr%3E8.20pm%3A%20Siskany%3Cbr%3E8.55pm%3A%20Nations%20Pride%3Cbr%3E9.30pm%3A%20Ever%20Given%3C%2Fp%3E%0A
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
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
Off-roading in the UAE: How to checklist
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
THE SPECS
Engine: 1.5-litre turbocharged four-cylinder
Transmission: Constant Variable (CVT)
Power: 141bhp
Torque: 250Nm
Price: Dh64,500
On sale: Now
Springtime in a Broken Mirror,
Mario Benedetti, Penguin Modern Classics
The Bio
Favourite vegetable: “I really like the taste of the beetroot, the potatoes and the eggplant we are producing.”
Holiday destination: “I like Paris very much, it’s a city very close to my heart.”
Book: “Das Kapital, by Karl Marx. I am not a communist, but there are a lot of lessons for the capitalist system, if you let it get out of control, and humanity.”
Musician: “I like very much Fairuz, the Lebanese singer, and the other is Umm Kulthum. Fairuz is for listening to in the morning, Umm Kulthum for the night.”
Sweet%20Tooth
%3Cp%3E%3Cstrong%3ECreator%3A%20%3C%2Fstrong%3EJim%20Mickle%3Cbr%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3EChristian%20Convery%2C%20Nonso%20Anozie%2C%20Adeel%20Akhtar%2C%20Stefania%20LaVie%20Owen%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
The Bio
Favourite place in UAE: Al Rams pearling village
What one book should everyone read: Any book written before electricity was invented. When a writer willingly worked under candlelight, you know he/she had a real passion for their craft
Your favourite type of pearl: All of them. No pearl looks the same and each carries its own unique characteristics, like humans
Best time to swim in the sea: When there is enough light to see beneath the surface
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
The specs
Engine: 2.0-litre 4-cylinder turbo
Power: 240hp at 5,500rpm
Torque: 390Nm at 3,000rpm
Transmission: eight-speed auto
Price: from Dh122,745
On sale: now
Sri Lanka squad
Dinesh Chandimal, Dimuth Karunaratne, Kaushal Silva, Kusal Mendis, Angelo Mathews, Lahiru Thirimanne, Niroshan Dickwella, Sadeera Samarawickrama, Rangana Herath, Suranga Lakmal, Nuwan Pradeep, Lakshan Sandakan, Vishwa Fernando, Lahiru Kumara, Jeffrey Vandersay, Milinda Siriwardana, Roshen Silva, Akila Dananjaya, Charith Asalanka, Shaminda Eranga and Dhammika Prasad.
Notable cricketers and political careers
- India: Kirti Azad, Navjot Sidhu and Gautam Gambhir (rumoured)
- Pakistan: Imran Khan and Shahid Afridi (rumoured)
- Sri Lanka: Arjuna Ranatunga, Sanath Jayasuriya, Tillakaratne Dilshan (rumoured)
- Bangladesh (Mashrafe Mortaza)