England have played themselves into a good position to beat New Zealand in the third Test at Headingley and complete a 3-0 series clean-sweep.
After being bowled out for 360 – with Jonny Bairstow's magnificent innings ending on 162 and Jamie Overton falling three runs short of a debut century – and securing a lead of 31, England then reduced the Black Caps to 168-5 on Sunday.
Three quick wickets late on had reduced New Zealand from 152-2 to 161-5 and Kane Williamson's side reached stumps on Day 3 with a lead of 137.
Jamie Overton had Tom Latham caught behind for 76 with the first ball after tea and, immediately after another break – this time for rain – Devon Conway was brilliantly taken one-handed by Ollie Pope at short leg off Joe Root.
Matthew Potts then once again claimed the crucial wicket of Williamson for 48, before Jack Leach had Henry Nicholls caught and bowled for seven.
Daryll Mitchell and Tom Blundell will be at the crease when play starts on Sunday morning and New Zealand will need the in-form duo will again come to their rescue.
But new England captain Ben Stokes will sense an opportunity to make it three wins out of three in what has been a thrilling start to his red-ball reign.
The impressive Potts, who finished the day with figures of 2-20 from his 9.5 overs, was pleased to make the most of the Headingley atmosphere.
“I am really enjoying it,” he said on Sky Sports Cricket. “Every time I pull on the England shirt, it is something I wear with pride and am just relishing every chance I get.
“The Western Terrace were really ramped up at the end there and we tried to use it to our advantage and create a bit of atmosphere when the wicket was not particularly doing much to try to get them on our side.
“You know as a batsman when the crowd is against you, it can be a hard place to be.”
On his own bowling, Potts added: “With the wicket not doing too much, I have just tried to bang it in on a length.
“I don’t think there is any great secret, just a bit of wobble and maybe the odd swinger on a good length and hopefully something will happen.
“When it doesn’t it is not a drama, so you just try to control it as well.”
Earlier in the day, Overton fell agonisingly close to reaching a century when he edged Trent Boult to first slip on 97. The New Zealand quick finished with 4-104.
Bairstow went past the 150 mark for the third time his career before chipping Michael Bracewell to mid-off. His 167 came off 157 balls and included 24 fours.
There was also a brutal cameo from Stuart Broad who cracked 42 off 36 balls, including six fours and two sixes.
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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West Indies v India - Third ODI
India 251-4 (50 overs)
Dhoni (78*), Rahane (72), Jadhav (40)
Cummins (2-56), Bishoo (1-38)
West Indies 158 (38.1 overs)
Mohammed (40), Powell (30), Hope (24)
Ashwin (3-28), Yadav (3-41), Pandya (2-32)
India won by 93 runs
