• New England captain Ben Stokes and Test coach Brendon McCullum during a training session at Lord's Cricket Ground on Monday, May 30, 2022. PA
    New England captain Ben Stokes and Test coach Brendon McCullum during a training session at Lord's Cricket Ground on Monday, May 30, 2022. PA
  • England Test captain Ben Stokes and new coach Brendon McCullum during training at Lord's ahead of the Test series against New Zealand. Getty
    England Test captain Ben Stokes and new coach Brendon McCullum during training at Lord's ahead of the Test series against New Zealand. Getty
  • England batsman Jonny Bairstow during training at Lord's on Monday. Getty
    England batsman Jonny Bairstow during training at Lord's on Monday. Getty
  • Stuart Broad bowls during a training session at Lord's Cricket Ground on Monday. Getty
    Stuart Broad bowls during a training session at Lord's Cricket Ground on Monday. Getty
  • England veteran seamer James Anderson with new head coach Brendon McCullum. Getty
    England veteran seamer James Anderson with new head coach Brendon McCullum. Getty
  • England batsman Ollie Pope with coach Brendon McCullum in London. Getty
    England batsman Ollie Pope with coach Brendon McCullum in London. Getty
  • Batsman Zac Crawley looks on during England's nets at Lord's Cricket Ground. Getty
    Batsman Zac Crawley looks on during England's nets at Lord's Cricket Ground. Getty
  • England seamer James Anderson with bowling coach Jon Lewis. Getty
    England seamer James Anderson with bowling coach Jon Lewis. Getty
  • England captain Ben Stokes bowls on Monday. Getty
    England captain Ben Stokes bowls on Monday. Getty
  • Ben Stokes with Stuart Broad during training on Monday. Getty
    Ben Stokes with Stuart Broad during training on Monday. Getty

England begin Test journey under new leadership of Ben Stokes and Brendon McCullum


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  • Arabic

England cricket has embarked upon a new Test era with star all-rounder Ben Stokes as captain and New Zealand's Brendon McCullum, who was a trend-setting batsman in white-ball cricket, as coach of the red-ball team.

The Three Lions have a completely new set-up in place, following the arrival of Rob Key as director of cricket, while Joe Root has relinquished the Test captaincy but will continue as a player.

McCullum has been brought in with the aim of infusing some much-needed aggression and positivity in they way England play the five-day format, after winning just one of their last 17 matches that leaves them last in the World Test Championship table.

One of the first decisions the new management took was to recall veteran seam bowlers James Anderson and Stuart Broad, who were controversially dropped for the West Indies tour after the 4-0 Ashes thrashing.

McCullum also hinted at having T20 star batsman Jos Buttler in the team, and is also eager to see if the likes of Liam Livingstone, Moeen Ali and Adil Rashid want to be part of his red-ball revamp.

Buttler was the leading run-scorer in the recently concluded IPL, smashing a record four centuries in the tournament.

McCullum, who saw him at close quarters as head coach of Kolkata Knight Riders, is keen to see him Tests again.

He said: "Jos is one of those players you look at instantly and think how could he be so dominant in one form of the game and not quite have found his feet, other than a few fleeting performances, in Test cricket?

"There's certainly guys you look at and think there's a lot of talent that could improve the side given the right opportunity. There's no reason why, if you're good at T20, you can't bring those skills into Test cricket and you look at some of the guys who have dominated the IPL in the last two months. It's just a matter of trying to identify how they're going to do that."

England's first assignment is a three-match Test series against New Zealand, which begins at Lord's on Thursday. The team began training at the iconic ground on Monday.

Meanwhile, New Zealand named a 15-man squad for the three-Test series but said that Henry Nicholls and Trent Boult are doubts for the first match at Lord's.

Nicholls is still recovering from a right calf injury, with New Zealand naming Michael Bracewell as the 16th man as cover for the top order batsman.

Fast bowler Boult, meanwhile, is expected to arrive in London only on Monday after playing for the Rajasthan Royals in the IPL final in Ahmedabad a day earlier.

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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

UAE currency: the story behind the money in your pockets
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Most sought after workplace benefits in the UAE
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How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

Updated: May 30, 2022, 2:08 PM