• England spinner Jack Leach is congratulated by captain Ben Stokes after dismissing Henry Nicholls on Day 3 of the third Test at Headingley on Saturday, June 25, 2022. Getty
    England spinner Jack Leach is congratulated by captain Ben Stokes after dismissing Henry Nicholls on Day 3 of the third Test at Headingley on Saturday, June 25, 2022. Getty
  • New Zealand batsman Kane Wiliamson shows his frustration after losing his wicket to England's Matthew Potts. Getty
    New Zealand batsman Kane Wiliamson shows his frustration after losing his wicket to England's Matthew Potts. Getty
  • New Zealand batsman Devon Conway is hit on the helmet by England's Jamie Overton. Getty
    New Zealand batsman Devon Conway is hit on the helmet by England's Jamie Overton. Getty
  • England captain Ben Stokes celebrates the wicket of his New Zealand counterpart Kane Williamson. Reuters
    England captain Ben Stokes celebrates the wicket of his New Zealand counterpart Kane Williamson. Reuters
  • New Zealand's Tom Latham on his way to 76. Reuters
    New Zealand's Tom Latham on his way to 76. Reuters
  • England's Joe Root celebrates taking the wicket of New Zealand batsman Devon Conway for 11. Reuters
    England's Joe Root celebrates taking the wicket of New Zealand batsman Devon Conway for 11. Reuters
  • England slip fielder Joe Root drops Tom Latham of New Zealand. Getty
    England slip fielder Joe Root drops Tom Latham of New Zealand. Getty
  • England bowler Jamie Overton celebrates taking the wicket of Tom Latham. Getty
    England bowler Jamie Overton celebrates taking the wicket of Tom Latham. Getty
  • New Zealand's Kane Williamson plays a shot on his way to 48. Reuters
    New Zealand's Kane Williamson plays a shot on his way to 48. Reuters
  • New Zealand's Tom Latham celebrates after reaching 50. AFP
    New Zealand's Tom Latham celebrates after reaching 50. AFP
  • England bowler Matthew Potts celebrates after dismissing New Zealand's Will Young for eight. AP
    England bowler Matthew Potts celebrates after dismissing New Zealand's Will Young for eight. AP
  • England batsman Jonny Bairstow acknowledges the crowd after his innings of 162. Getty
    England batsman Jonny Bairstow acknowledges the crowd after his innings of 162. Getty
  • Stuart Broad of England is bowled by New Zealand's Tim Southee. Getty
    Stuart Broad of England is bowled by New Zealand's Tim Southee. Getty
  • Jonny Bairstow's knock of 162 came off 157 balls. Getty
    Jonny Bairstow's knock of 162 came off 157 balls. Getty
  • England's Stuart Broad during his quickfire 42 off 36 balls. Reuters
    England's Stuart Broad during his quickfire 42 off 36 balls. Reuters
  • England's Jonny Bairstow celebrates after reaching 150. Reuters
    England's Jonny Bairstow celebrates after reaching 150. Reuters
  • A frustrated Jamie Overton after falling three runs short of a century. AFP
    A frustrated Jamie Overton after falling three runs short of a century. AFP
  • Trent Boult of New Zealand celebrates the wicket of Jamie Overton for 97. Getty
    Trent Boult of New Zealand celebrates the wicket of Jamie Overton for 97. Getty
  • England's Jamie Overton dives to make his ground. Getty
    England's Jamie Overton dives to make his ground. Getty

England in pole position to complete series clean-sweep over New Zealand


  • English
  • Arabic

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

Infiniti QX80 specs

Engine: twin-turbocharged 3.5-liter V6

Power: 450hp

Torque: 700Nm

Price: From Dh450,000, Autograph model from Dh510,000

Available: Now

Kandahar%20
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Ric%20Roman%20Waugh%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%C2%A0%3C%2Fstrong%3EGerard%20Butler%2C%20Navid%20Negahban%2C%20Ali%20Fazal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202.5%2F5%3C%2Fp%3E%0A
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

Updated: June 25, 2022, 5:57 PM