• England's James Anderson celebrates after dismissing Will Young of New Zealand during day one of the First Test at Lord's on June 02, 2022. Getty
    England's James Anderson celebrates after dismissing Will Young of New Zealand during day one of the First Test at Lord's on June 02, 2022. Getty
  • James Anderson celebrates after taking the wicket of Tom Latham. Action Images
    James Anderson celebrates after taking the wicket of Tom Latham. Action Images
  • Matthew Potts and Ben Stokes celebrate the wicket of Kane Williamson. Getty
    Matthew Potts and Ben Stokes celebrate the wicket of Kane Williamson. Getty
  • Matthew Potts celebrates after bowling Daryl Mitchell. Getty
    Matthew Potts celebrates after bowling Daryl Mitchell. Getty
  • Potts celebrates with Ben Stokes after the dismissal of New Zealand's Tom Blundell. AFP
    Potts celebrates with Ben Stokes after the dismissal of New Zealand's Tom Blundell. AFP
  • England's Joe Root (R) walks back to the pavilion after being caught out by New Zealand's Tim Southee. AFP
    England's Joe Root (R) walks back to the pavilion after being caught out by New Zealand's Tim Southee. AFP
  • Ben Stokes walks back to the pavilion after his dismissal. AFP
    Ben Stokes walks back to the pavilion after his dismissal. AFP
  • England's Jonny Bairstow walks back to the pavilion after his dismissal on the first day. AFP
    England's Jonny Bairstow walks back to the pavilion after his dismissal on the first day. AFP

Matthew Potts leads bright start for new England but old batting failings remain


Paul Radley
  • English
  • Arabic

Out with the old, in with … well, the very old.

Of course, there were some box-fresh features about the first day of the new era for England’s Test cricket team at Lord’s on Thursday.

There was a captain calling the shots all on his own, knowing for the first time he would not have to hand back the job to his mate once the game is finished.

A coach who must have felt peculiar when he entered the pavilion and walked through the Long Room to get to the dressing room, rather than walk straight up the stairs to where the away team get changed instead.

A rookie fast bowler for whom Test cricket is apparently an absolute walk in the park.

Perhaps more novel than anything else was the fact the home team actually held some slip catches. It really is a brave new world.

Yet, for all that, England’s first day under new management was characterised by a couple of things that have been staples for years: James Anderson dominating, and the batters wilting.

The restoration of England’s leading Test wicket-taker to the starting XI to face New Zealand, after it had appeared not so long ago that he had been pensioned off, was met with warm approval.

Ahead of the first ball of the UK summer of international cricket, Anderson was announced as taking the new ball from the Pavilion End. Cue a huge cheer.

England's James Anderson celebrates after taking the wicket of New Zealand's Tim Southee. Action Images
England's James Anderson celebrates after taking the wicket of New Zealand's Tim Southee. Action Images

Anderson turns 40 next month. Within six balls of his return, he had proved he has still got it. Within four overs, he had figures of two wickets for zero runs.

He even – briefly – appeared set to have his name etched on to the home team honours board for a remarkable eighth time.

He had Ajaz Patel given out LBW. But Anderson would be denied a five-wicket haul after the Decision Review System ruled there had been an inside edge, and thus spared Patel. In the end, he had to settle for four for 66.

The fact that was not even the main story said so much about what a morning of triumph the first session under captain Ben Stokes and coach Brendon McCullum was for England.

Anderson had to defer instead to Matthew Potts, the debutant seamer whose day was actually curtailed by a calf strain – but not before he announced his arrival on the scene in vivid terms.

If Potts had been told at the start of this season he would make his Test debut at Lord’s against the world champions, he might have been a little shocked, but very grateful.

To then dismiss an all-time great, Kane Williamson, with his fifth delivery, and end with figures of four for 13? It was the stuff of dreams.

All that did go against England in the field was that calf strain for Potts, two balls in to his 10th over, plus the fact Jack Leach was forced out of the game because of concussion.

The left-arm spinner tumbled awkwardly over the boundary marker when trying to stop a four. England had to make a telephone call up north to recruit Matt Parkinson, the Lancashire leg-spinner who will be the concussion substitute for Leach.

New Zealand’s total of 132 really represented a recovery after they had been 12 for four and 45 for seven. Given how England performed when they had their chance, the extra runs the tail eked out could be crucial.

Of all the disciplines Stokes and McCullum will need to address to improve this England side, the batting is clearly the most urgent.

Both had a graphic example of what needs to be done by the way they subsided in the evening session.

Alex Lees and Zak Crawley did share 59 for the first wicket. From there on, though, it was the customary shambles.

The home side ended the day on 116 for seven with Tim Southee, Trent Boult and Colin de Grandhomme each taking two wickets.

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'The Batman'

Stars:Robert Pattinson

Director:Matt Reeves

Rating: 5/5

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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. 

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Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

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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.

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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. 

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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.

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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. 

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Men: Hamad Nawad and Khalid Al Balushi (56kg), Omar Al Fadhli and Saeed Al Mazroui (62kg), Taleb Al Kirbi and Humaid Al Kaabi (69kg), Mohammed Al Qubaisi and Saud Al Hammadi (70kg), Khalfan Belhol and Mohammad Haitham Radhi (85kg), Faisal Al Ketbi and Zayed Al Kaabi (94kg)

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Updated: June 02, 2022, 6:04 PM