Reece Topley recorded the best figures for an England bowler in one-day international cricket as the hosts roared back against India to level their three-match series at one-all with a 100-run win on Thursday.
The win was the ideal comeback from a 10-wicket loss to India at the Oval this week.
Chasing 247 on a Lord's wicket that had eased up after the first innings, India never found their stride and folded for 146 in 38.5 overs.
Topley (6-24) landed a double blow early in the chase by getting rid of opposition captain Rohit Sharma (0) and Shikhar Dhawan (9).
Then Virat Kohli (16), returning from a groin strain, edged behind off David Willey after a fluent start.
"Terrific team performance to bounce back from the other day," said Topley, who was named player of the match. "Happy to play my part. Means a lot, makes it all worthwhile.
"Had surgery like three years ago over the back of that stand, so it's come full circle. It's everyone's dream to play for England … big game at the weekend."
Suryakumar Yadav (27) and Hardik Pandya (29) flickered briefly but failed to kick on after promising starts.
All hopes of an unlikely India win evaporated when Ravindra Jadeja was removed by Liam Livingstone for 29 as England sealed an easy win, three years to the day since they beat New Zealand in a dramatic finish to lift the 50-over World Cup at the venue.
Earlier, Yuzvendra Chahal (4-47) ripped through England's middle-order, claiming the prized scalps of Jonny Bairstow, Joe Root and Ben Stokes, as the home side were bowled out for 246 inside 50 overs.
England were put in to bat and Jason Roy was the first to go, chipping a Pandya delivery to fine leg after a scratchy 23, while Bairstow continued his rich form before being cleaned up by Chahal for a breezy 38.
England's attempt to rebuild came unstuck after Chahal trapped Root (11) and Stokes (21) lbw before skipper Jos Buttler missed a straight ball off Mohammed Shami (1-48) to be dismissed for four.
Livingstone took the attack to Pandya but the bowler got his revenge when the Lancastrian holed out in the deep after an entertaining run-a-ball 33.
It took a late rally from Moeen Ali (47) and Willey (41) to push England close to 250.
The teams now head to Manchester for the final game of the series, on Sunday.
Key Points
- Protests against President Omar Al Bashir enter their sixth day
- Reports of President Bashir's resignation and arrests of senior government officials
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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'The Ice Road'
Director: Jonathan Hensleigh
Stars: Liam Neeson, Amber Midthunder, Laurence Fishburne
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Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
