Ben Stokes keeps England in the hunt against South Africa in Lord's Test

A fiery spell from captain Ben Stokes dragged England back into the match but South Africa maintained the upper hand as they reached 289-7 at the close on the second day of the first Test at Lord’s on Thursday.

Stokes removed Sarel Erwee for 73 and the dangerous Rassie van der Dussen (19) just as the game was drifting away from the home side, but South Africa lead by 124 runs after taking the attack to the wilting home bowlers late in the day.

All-rounder Marco Jansen (41 not out) was promoted to number six in the batting order and did not disappoint, putting on 72 for the seventh wicket with Keshav Maharaj (41) to re-establish the visitors’ dominant position.

Jansen will resume on the third day with Kagiso Rabada (3 not out) and England three overs away from the new ball.

South Africa began well in their reply to the home team's modest score of 165 as they put on 85 for the first wicket before skipper Dean Elgar was bowled by James Anderson for 47 when the ball ricocheted off his arm and on to the stumps.

Keegan Petersen (24) and Aiden Markram (16) both lost their wickets before the tourists passed England’s total, but Stokes (3-48) soon struck a double blow.

He removed Erwee with a brute of a bouncer the left-hander could only fend off, the ball looping to wicketkeeper Ben Foakes, before trapping Van der Dussen lbw.

Stuart Broad became the second bowler after Anderson (117) to take 100 wickets at Lord’s when he had Kyle Verreynne (11) caught by Foakes.

England were bowled out in the morning session, having resumed on 116-6.

Fast bowler Rabada took 5-52 and was the pick of a four-pronged seam attack who all troubled the home batsmen with their pace and aggression. Rabada removed top-scorer Ollie Pope (73) early on as the latter dragged the ball onto his leg stump having added 12 to his overnight score, before Broad (15) was caught by Elgar at point.

Rabada picked up his fifth wicket when he trapped Anderson (0) lbw. England have won only two of their last 25 Tests in which they have scored under 200 when batting first.

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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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Al Ain

5pm: Bolereau
5.30pm: Rich And Famous
6pm: Duc De Faust
6.30pm: Al Thoura
7pm: AF Arrab
7.30pm: Al Jazi
8pm: Futoon

Jebel Ali

1.45pm: AF Kal Noor
2.15pm: Galaxy Road
2.45pm: Dark Thunder
3.15pm: Inverleigh
3.45pm: Bawaasil
4.15pm: Initial
4.45pm: Tafaakhor

Marathon results

Men:

1. Titus Ekiru(KEN) 2:06:13

2. Alphonce Simbu(TAN) 2:07:50

3. Reuben Kipyego(KEN) 2:08:25

4. Abel Kirui(KEN) 2:08:46

5. Felix Kemutai(KEN) 2:10:48

Women:

1. Judith Korir(KEN) 2:22:30

2. Eunice Chumba(BHR) 2:26:01

3. Immaculate Chemutai(UGA) 2:28:30

4. Abebech Bekele(ETH) 2:29:43

5. Aleksandra Morozova(RUS) 2:33:01

Ben Stokes keeps England in the hunt against South Africa in Lord's Test

Captain's fiery spell restricts Proteas' charge but visitors still manage 124-run lead with three wickets in hand

Sholto Byrnes on Myanmar politics

Ten tax points to be aware of in 2026

The National selections

Marathon&nbsp;results

Marathon results