Three years ago, Alex Hales missed out on a World Cup winner’s medal with England when he was suspended from duty for the 2019 tournament on home soil.
He has been absent for much of the time since. Now he appears intent on righting that wrong, after guiding England into Sunday’s T20 World Cup final against Pakistan in Melbourne.
The opener made 86 not out for England in what was a demolition against India.
In concert with Jos Buttler, he helped secure a 10-wicket win to leave the majority-Indian crowd at Adelaide shell-shocked. They still had four overs to spare by the time Buttler smashed the winning runs.
This tournament has been a tough one for opening batters, but England’s top two had hinted in the previous two games that they were getting the measure of the task.
Just as Mohammed Rizwan and Babar Azam had done the previous day in the first semi-final for Pakistan, England’s openers broke the back of the chase.
Their century alliance came up on the first ball after the mid-innings drinks break. Hales had the dominant share, with 63 of those 101 runs, having taken just 28 balls to get to his half century.
It is rare for Buttler to seem sedate in comparison to any batting partner, but he was happy to sit in, and he was hardly dawdling himself.
With the outcome assured, he stepped on the accelerator. He got to 50 in 36 balls. Shortly after, he laced a 100 metre six straight back over Mohammed Shami’s head.
It felt like England were showboating by that point, but India were not exactly helping themselves. Off the very next ball, Suryakumar Yadav and Virat Kohli made a confused attempt at catching Buttler in the deep. It ended with Yadav punching the ball a good distance to the rope for four.
Earlier, Kohli had made another half-century, but was overshadowed for India by Hardik Pandya.
The all-rounder top scored with 63, which included hitting the last 12 balls he faced for 39. Although that assault helped India to post 168 for six, it never threatened to be enough.
PRIMERA LIGA FIXTURES
All times UAE ( 4 GMT)
Saturday
Atletico Madrid v Sevilla (3pm)
Alaves v Real Madrid (6.15pm)
Malaga v Athletic Bilbao (8.30pm)
Girona v Barcelona (10.45pm)
Sunday
Espanyol v Deportivo la Coruna (2pm)
Getafe v Villarreal (6.15pm)
Eibar v Celta Vigo (8.30pm)
Las Palmas v Leganes (8.30pm)
Real Sociedad v Valencia (10.45pm)
Monday
Real Betis v Levante (11.pm)
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
Terror attacks in Paris, November 13, 2015
- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany
- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people
- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed
- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest
- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France
First Person
Richard Flanagan
Chatto & Windus
The stats: 2017 Jaguar XJ
Price, base / as tested Dh326,700 / Dh342,700
Engine 3.0L V6
Transmission Eight-speed automatic
Power 340hp @ 6,000pm
Torque 450Nm @ 3,500rpm
Fuel economy, combined 9.1L / 100km
