Zak Crawley ended a disappointing summer with a flourish as England moved to the brink of a Test series victory over South Africa at the Oval on Sunday.
After 16 innings without a half-century, Crawley’s 57 not out means what might have been a potentially tricky fourth-innings target of 130 in a low-scoring third Test should be safely negotiated on Monday.
England reached 97 without loss – they need just 33 more runs for a 2-1 series win – before bad light brought an early finish 23 minutes before the scheduled close, prompting some boos in the crowd.
After South Africa collapsed from 83 for one to 169 all out, with three wickets apiece for Stuart Broad and Ben Stokes, Alex Lees was dropped from the first ball of England’s chase by Marco Jansen.
While Lees grew in fluency and ended the day on 32 not out, the out-of-form Crawley helped get England off to a flyer, riding the bounce in Kagiso Rabada’s second over, dispatching him for back-to-back fours.
He needed just 36 balls to reach his fifty and there was a sense he could get England over the line on Sunday night – and bring about effectively a two-day Test after Thursday’s washout and Friday’s play being called off in memory of the Queen – but England, to their frustration, were kept waiting.
"It's been a great day. We bowled really well," said England pace bowler James Anderson. "Maybe we didn't get our rewards in the first session but they grafted really hard to get through a tricky period. But we stuck at it really well and kept picking up wickets to get us in a great position.
"And then Alex and Zak came out and played exactly how the captain and coach want them to, and got us to a great position by the end of the day."
As for the bad light decision, Anderson added: "The rate we were scoring at, we may have only needed 5-6 overs, they were seeing the ball well and with a good crowd in tonight it would've been good to win it tonight.
"But I can understand why it had to happen, the umpires take that reading on the first day and it sets a precedent for the rest of the game and for example, if it rained all day tomorrow, it would be unfair on South Africa if we ignored that and carried on to get it done tonight.
"It's frustrating but it's the rules. Sometimes though, you think common sense would prevail."
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
Match info
Huddersfield Town 0
Chelsea 3
Kante (34'), Jorginho (45' pen), Pedro (80')
AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street
The seven points are:
Shakhbout bin Sultan Street
Dhafeer Street
Hadbat Al Ghubainah Street (outbound)
Salama bint Butti Street
Al Dhafra Street
Rabdan Street
Umm Yifina Street exit (inbound)
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
$1,000 award for 1,000 days on madrasa portal
Daily cash awards of $1,000 dollars will sweeten the Madrasa e-learning project by tempting more pupils to an education portal to deepen their understanding of math and sciences.
School children are required to watch an educational video each day and answer a question related to it. They then enter into a raffle draw for the $1,000 prize.
“We are targeting everyone who wants to learn. This will be $1,000 for 1,000 days so there will be a winner every day for 1,000 days,” said Sara Al Nuaimi, project manager of the Madrasa e-learning platform that was launched on Tuesday by the Vice President and Ruler of Dubai, to reach Arab pupils from kindergarten to grade 12 with educational videos.
“The objective of the Madrasa is to become the number one reference for all Arab students in the world. The 5,000 videos we have online is just the beginning, we have big ambitions. Today in the Arab world there are 50 million students. We want to reach everyone who is willing to learn.”
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How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
