Given the state-of-the-art facilities they are used to back at home, the UAE’s leading cricketers might be forgiven for feeling trips away can be something of a comedown.
Certainly, the setting for their Cricket World Cup League 2 series in Scotland this month is a world away from the cavernous grandstands of Abu Dhabi’s Zayed Cricket Stadium, and the ring-of-fire floodlights of Dubai.
Aberdeenshire Cricket Club, based in a suburb a leisurely 30-minute walk from the city centre, is situated on a pronounced slope.
On a number of occasions in UAE’s two matches so far, balls have been hit over the stone walls that mark the edge of the ground, and into neighbouring gardens.
On occasions, when they have stayed within the field’s perimeter, time has been spent searching the foliage for balls hit beyond the boundary rope.
If it is different to what the touring players are used to, they need to be aware of something significant: they have been treading historic turf.
Just shy of 74 years ago, the ground in Mannofield was the site of Donald Bradman’s last match in Britain.
It was the last match of the 1948 Ashes tour, during which Bradman’s Australians had established themselves as one of history’s greatest ever teams.
The two-day fixture at Mannofield was the last in a 34-match tour which they went through unbeaten, earning themselves the moniker “The Invincibles”.
They beat England 4-0 in the Test series, although those are not the most memorable digits of that tour.
Famously, Bradman went to the crease for his final Test at The Oval, requiring just four runs to end his career averaging 100.
He was bowled second ball by Eric Hollies, the Warwickshire leg-spinner, leaving him with a career average of 99.94.
Remarkable as it seems today, in a climate where tour matches are scarce and the international game itself is being fractured by the onset of T20, the final Test did not mark the end of the tour.
Instead, the Australians headed north and played two matches against Scotland, first in Edinburgh and then, three days later, in the far north east of the country in Aberdeen.
Bradman capped his final tour with an innings of typical majesty, making 123 in 90 minutes on the second morning of the game.
“As a spectacle it must have been my best effort on the trip,” Bradman later said.
The CWCL2 matches involving Scotland this week have attracted crowds numbering in triple figures.
Back when Bradman came to town, the home club had to erect temporary stands. It is estimated 21,000 came to watch over the course of the two days.
The swarm of supporters is little surprise, given his standing in world sport.
According to Jack Nixon, a sports writer for the Press and Journal newspaper, Bradman would have been one of the most recognisable faces in all of sport at the time, alongside the likes of footballer Stanley Matthews and Fanny Blankers-Koen, the athlete who had dominated the 1948 Olympics.
“That was a moment in time when people stood back and said, ‘Wow, this is something special,’” Nixon, 82, said of Bradman’s Invincibles playing at Mannofield.
“I like to think hospitality counts. They would have been warmly received.”
And not just by the supporters. A day after the game, the Invincibles made the 80km journey from Aberdeen to Balmoral Castle, and met the royal family.
The fact a fixture in Aberdeen was the last of note for the sport’s greatest ever batter might seem a quirky item of trivia, but the area has a proud history in the sport.
At times in the past it has been said to have had as many clubs active as Yorkshire, which is regarded as the heartland for cricket south of the border in England.
Scottish internationals produced by the city have been many. Matthew Cross, for instance, is captaining them for this series of one-day internationals on the ground where he first started out in the game.
The likes of Kyle Coetzer and Michael Leask are also local boys.
“A lot of achievement comes out of Aberdeen,” Nixon said. “We should be very proud of that.”
How to get exposure to gold
Although you can buy gold easily on the Dubai markets, the problem with buying physical bars, coins or jewellery is that you then have storage, security and insurance issues.
A far easier option is to invest in a low-cost exchange traded fund (ETF) that invests in the precious metal instead, for example, ETFS Physical Gold (PHAU) and iShares Physical Gold (SGLN) both track physical gold. The VanEck Vectors Gold Miners ETF invests directly in mining companies.
Alternatively, BlackRock Gold & General seeks to achieve long-term capital growth primarily through an actively managed portfolio of gold mining, commodity and precious-metal related shares. Its largest portfolio holdings include gold miners Newcrest Mining, Barrick Gold Corp, Agnico Eagle Mines and the NewMont Goldcorp.
Brave investors could take on the added risk of buying individual gold mining stocks, many of which have performed wonderfully well lately.
London-listed Centamin is up more than 70 per cent in just three months, although in a sign of its volatility, it is down 5 per cent on two years ago. Trans-Siberian Gold, listed on London's alternative investment market (AIM) for small stocks, has seen its share price almost quadruple from 34p to 124p over the same period, but do not assume this kind of runaway growth can continue for long
However, buying individual equities like these is highly risky, as their share prices can crash just as quickly, which isn't what what you want from a supposedly safe haven.
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MATCH RESULT
Liverpool 4 Brighton and Hove Albion 0
Liverpool: Salah (26'), Lovren (40'), Solanke (53'), Robertson (85')
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
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5
Match info
Uefa Nations League A Group 4
England 2 (Lingard 78', Kane 85')
Croatia 1 (Kramaric 57')
Man of the match: Harry Kane (England)
SPECS
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Company profile
Company: Rent Your Wardrobe
Date started: May 2021
Founder: Mamta Arora
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UFC Fight Night 2
1am – Early prelims
2am – Prelims
4am-7am – Main card
7:30am-9am – press cons
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Formula Middle East Calendar (Formula Regional and Formula 4)
Round 1: January 17-19, Yas Marina Circuit – Abu Dhabi
Round 2: January 22-23, Yas Marina Circuit – Abu Dhabi
Round 3: February 7-9, Dubai Autodrome – Dubai
Round 4: February 14-16, Yas Marina Circuit – Abu Dhabi
Round 5: February 25-27, Jeddah Corniche Circuit – Saudi Arabia