Karthik Meiyappan recently graduated from his finance studies at college in Dubai with distinction.
Which is something he will treasure for life, surely. And yet it is still only the second best memory he has made in recent times.
On a cold Tuesday night in Geelong, he took a hat-trick against the Asia Cup champions in a T20 World Cup match in Australia.
If he ever did dream such a thing could happen to him – and bear in mind he had never taken a hat-trick before at any level of the game – it might have panned out just the way it did under the lights of Kardinia Park Stadium.
First, he got Bhanuka Rajapaksa, who only recently flayed arguably the world’s best bowling attack all round Dubai International Stadium to lead Sri Lanka to the Asia Cup title.
Next, he had Charith Asalanka caught at the wicket by one of his closest mates, Vriitya Aravind.
Then he worked a delivery through the gap Sri Lanka’s captain, Dasun Shanaka, had left between his bat and pad to complete the set.
“First up against Rajapaksa, the leg-side side was long boundary for him,” Meiyappan said.
“I thought he would take me down over there because he was I think on five off five at that time. I started to push it across him, he tried to cover it but he sliced it. It went straight to Kashif Daud on the boundary.
“And then Asalanka walked in. That was a no brainer for me: I was going to bowl a wrong ’un straight up.
“Vriitya took an amazing catch. And when Dasun walked in, I was going through my emotions of it being a hat-trick, but all I wanted to do was bowl at the stumps.
“Whatever happens after that, it is not in my hands. But again I just bowled a wrong ’un to him and I think he picked it as leggie but was trying to go over the covers.”
In the ensuing bundle, he was mobbed by a couple more of his long term buddies. Aryan Lakra, for whom Meiyappan deputised as vice-captain of the UAE Under 19s side up until a couple of years ago. And Alishan Sharafu, who has been a non-playing member of the squad so far on tour, raced on to the field to celebrate with his age-group peer, too.
“It is a great feeling to play with those boys,” Meiyappan said. “We played in the Under-19 World Cup back in 2020. And then to play the T20 World Cup with them now is a great feeling for all of us.
“It's just a lot of energy to play with them. Youngsters taking on the field and doing what we do, that is something that we take a lot of pride in.”
At the culmination of the Sri Lanka innings, Meiyappan first conducted a flash interview. Then he was hugged by almost every member of the national team’s tour party – with the biggest bear hug reserved for the team’s locally-based security liaison.
He barely made it back to the dressing room before the UAE chase started, as he was stopped for selfies and to sign autographs for a newly-adoring public.
UAE went on to lose the game after the batting misfired again, pushing them to the brink of exiting the World Cup.
But the game will always be remember in the Emirates for Meiyappan’s moment. It was the first time a UAE men’s team player had achieved the feat in T20 international.
He also wrote his name into an illustrious list: only Brett Lee, Kagiso Rabada, Curtis Campher and Wanindu Hasaranga had taken hat-tricks in T20 World Cups before.
“It still hasn’t sunk in that I’ve got a hat-trick in a T20 World Cup, and am just the fifth bowler to do so,” Meiyappan said.
“It is really a proud moment. It feels amazing. But, it would have been much sweeter, much better if we had won the game tonight.”
When the Indian Premier League was exiled to the UAE because of Covid two years ago, Meiyappan spent a season training alongside the stars of Royal Challengers Bangalore.
That, despite the fact he is a dyed-in-the-wool Chennai Super Kings fan.
Does he hope Chennai were taking note of his feat at the World Cup?
“That is something I don’t know about, but I hope they do,” he said.
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
RESULT
Manchester United 1 Brighton and Hove Albion 0
Man United: Dunk (66' og)
Man of the Match: Shane Duffy (Brighton)
Like a Fading Shadow
Antonio Muñoz Molina
Translated from the Spanish by Camilo A. Ramirez
Tuskar Rock Press (pp. 310)
Nick's journey in numbers
Countries so far: 85
Flights: 149
Steps: 3.78 million
Calories: 220,000
Floors climbed: 2,000
Donations: GPB37,300
Prostate checks: 5
Blisters: 15
Bumps on the head: 2
Dog bites: 1
Springtime in a Broken Mirror,
Mario Benedetti, Penguin Modern Classics
Our Time Has Come
Alyssa Ayres, Oxford University Press
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
Sam Smith
Where: du Arena, Abu Dhabi
When: Saturday November 24
Rating: 4/5
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
A State of Passion
Directors: Carol Mansour and Muna Khalidi
Stars: Dr Ghassan Abu-Sittah
Rating: 4/5
Results
6.30pm: Al Maktoum Challenge Round-2 Group 1 (PA) US$75,000 (Dirt) 1,900m
Winner: Ziyadd, Richard Mullen (jockey), Jean de Roualle (trainer).
7.05pm: Al Rashidiya Group 2 (TB) $250,000 (Turf) 1,800m
Winner: Barney Roy, William Buick, Charlie Appleby.
7.40pm: Meydan Cup Listed Handicap (TB) $175,000 (T) 2,810m
Winner: Secret Advisor, Tadhg O’Shea, Charlie Appleby.
8.15pm: Handicap (TB) $175,000 (D) 1,600m
Winner: Plata O Plomo, Carlos Lopez, Susanne Berneklint.
8.50pm: Handicap (TB) $135,000 (T) 1,600m
Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass.
9.25pm: Al Shindagha Sprint Group 3 (TB) $200,000 (D) 1,200m
Winner: Gladiator King, Mickael Barzalona, Satish Seemar.
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
GULF MEN'S LEAGUE
Pool A Dubai Hurricanes, Bahrain, Dubai Exiles, Dubai Tigers 2
Pool B Abu Dhabi Harlequins, Jebel Ali Dragons, Dubai Knights Eagles, Dubai Tigers
Opening fixtures
Thursday, December 5
6.40pm, Pitch 8, Abu Dhabi Harlequins v Dubai Knights Eagles
7pm, Pitch 2, Jebel Ali Dragons v Dubai Tigers
7pm, Pitch 4, Dubai Hurricanes v Dubai Exiles
7pm, Pitch 5, Bahrain v Dubai Eagles 2
Recent winners
2018 Dubai Hurricanes
2017 Dubai Exiles
2016 Abu Dhabi Harlequins
2015 Abu Dhabi Harlequins
2014 Abu Dhabi Harlequins