Shane Warne: A cricket phenomenon whose brilliance could not be put into words

Live fast, die young. But Shane Warne only bowled slow.

A couple of steps up to the wicket. Then, eesh. Wang. Kapow. What has just happened?

Ask Mike Gatting. Even he doesn’t know. And he was there. Or thereabouts, anyway.

Then, what happens next? Surely never in cricket history was there more theatre about what happened next than when Warne was approaching the crease to bowl.

Warne was cricket personified. In all other sports, the opposition’s main star, the chief tormentor, is a source of antagonism. But Warne was a source of magnetism. Someone who would destroy your team, and you would be grateful for the chance to have witnessed it.

He was so, so good. Better than anything we had seen before. And, unless we are very, very lucky, better than anything we will see again.

I remember once Michael Atherton, in an intimate talk to a room full of cricket badgers on tour in the Caribbean, saying he could not explain how much better Warne was than any other opponent he encountered.

He struggled for words to convey what it was like to be in a contest against the man. This was Michael Atherton, a man of more words than the Oxford English Dictionary. Someone who had shared the playing field with him, and the commentary box, too, and still remained awed by him.

The rest of us had to make do with a view from the boundary’s edge, 90 metres or so away. Or via the television screen. Which was privilege enough, too.

All those moments that come so readily to mind, even without searching YouTube.

The Gatting ball that announced him as a cricket phenomenon. He never looked back. He picked Graham Gooch’s pocket. He owned Herschelle Gibbs in the World Cup. He mesmerised Kevin Pietersen in the Ashes. He rumbled Sanath Jayasuriya.

All those moments were played out in hypercolour. It seemed like the rest of his life was, too. All the stuff that made the front pages, all the peccadillos which embossed his celebrity.

He was larger than life, but never larger than the game. He loved cricket, and his art in particular. Once, when he was in Dubai to promote a golf tournament, he said he was captivated by an ongoing series between Pakistan and England. So much so that he wanted to have a net with the two opposing leg-spinners, Yasir Shah and Adil Rashid.

So that’s what he did. In his tracksuit, on his holidays, he went to Sharjah Cricket Stadium and took his chance to shoot the breeze with two purveyors of his art. Not to promote a product. Not even for self promotion. Just because he loved it. And he was long since retired by this point. How grateful Yasir and Rashid must have been to have that personal audience with the great man.

And how grateful we should all be to have seen him. To have had him beat up our team with such beauty that it was a treat to see. Someone who could not be missed, but now will be missed so keenly. What a life.

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

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