• Cricket - Second Test - Pakistan v England - Multan International Cricket Stadium, Multan, Pakistan - December 10, 2022. England's Ben Duckett plays a shot. REUTERS / Akhtar Soomro
    Cricket - Second Test - Pakistan v England - Multan International Cricket Stadium, Multan, Pakistan - December 10, 2022. England's Ben Duckett plays a shot. REUTERS / Akhtar Soomro
  • Pakistan's Abrar Ahmed has already taken 10 wickets in the Multan Test. AFP
    Pakistan's Abrar Ahmed has already taken 10 wickets in the Multan Test. AFP
  • England's Harry Brook ended Day 2 unbeaten on ??. Getty
    England's Harry Brook ended Day 2 unbeaten on ??. Getty
  • England's Ollie Pope, left is run out by Pakistan' wicketkeeper Muhammad Rizwan for four. AP
    England's Ollie Pope, left is run out by Pakistan' wicketkeeper Muhammad Rizwan for four. AP
  • England's Ben Duckett is bowled by Abrar Ahmed. Reuters
    England's Ben Duckett is bowled by Abrar Ahmed. Reuters
  • Pakistan fielder Abdullah Shafique takes a catch to dismiss England's Joe Root for 21. AP
    Pakistan fielder Abdullah Shafique takes a catch to dismiss England's Joe Root for 21. AP
  • Ben Duckett of England celebrates after reaching his half century. AFP
    Ben Duckett of England celebrates after reaching his half century. AFP
  • England batter Will Jacks of England is bowled for four by Pakstan's Abrar Ahmed attempting a slog sweep.
    England batter Will Jacks of England is bowled for four by Pakstan's Abrar Ahmed attempting a slog sweep.
  • England opener Zak Crawley after being run out for three. Reuters
    England opener Zak Crawley after being run out for three. Reuters
  • England batter Ben Duckett sweeps the ball. Getty
    England batter Ben Duckett sweeps the ball. Getty
  • England spinner Jack Leach finished with 4-98 after Pakistan's first innings.
    England spinner Jack Leach finished with 4-98 after Pakistan's first innings.
  • England bowler Mark Wood celebrates after taking the wicket of Pakistan's Zahid Mahmood for a duck. AP
    England bowler Mark Wood celebrates after taking the wicket of Pakistan's Zahid Mahmood for a duck. AP
  • Pakistan batter Muhammad Rizwan is bowled by England's Jack Leach for 10. AP
    Pakistan batter Muhammad Rizwan is bowled by England's Jack Leach for 10. AP
  • England's Joe Root celebrates after taking the wicket of Mohammad Ali of Pakistan for a duck. Getty
    England's Joe Root celebrates after taking the wicket of Mohammad Ali of Pakistan for a duck. Getty
  • England's James Anderson takes a catch to dismiss Pakistan's Saud Shakeel. AFP
    England's James Anderson takes a catch to dismiss Pakistan's Saud Shakeel. AFP
  • England spinner Jack Leach and captain Ben Stokes celebrate the dismissal of Mohammad Rizwan. Reuters
    England spinner Jack Leach and captain Ben Stokes celebrate the dismissal of Mohammad Rizwan. Reuters
  • Pakistan's Saud Shakeel scored 63 off 106 balls. AFP
    Pakistan's Saud Shakeel scored 63 off 106 balls. AFP
  • England's Ollie Robinson celebrates after bowling Babar Azam of Pakistan. Getty
    England's Ollie Robinson celebrates after bowling Babar Azam of Pakistan. Getty
  • Pakistan's Babar Azam after reaching fifty. AP
    Pakistan's Babar Azam after reaching fifty. AP
  • Pakistan captain Babar Azam scored 75 off 95 balls. AFP
    Pakistan captain Babar Azam scored 75 off 95 balls. AFP

England in driving seat despite Abrar Ahmed's 10 wickets on Test debut for Pakistan


  • English
  • Arabic

England were in a strong position at the end of Day 2 of the second Test in Multan, despite Pakistan spinner Abrar Ahmed securing his 10th wicket of the match on his debut.

Spinner Jack Leach led the way for Ben Stokes' side with 4-98 as they dismissed Pakistan for a below-par 202 all out – giving England a useful first-innings lead of 79 – at Multan Cricket Stadium on Saturday.

England then reached 202-5 at stumps securing a lead of 281 with Ben Duckett scoring his second half-century of the match and Harry Brook finishing unbeaten on 74.

But Abrar's dream debut continued as he finished with 3-81 to go with his 7-114 in the first innings. He became only the second Pakistan bowler to reach 10 wickets on his debut and the 18th overall in Test cricket.

The tourists, though, are firmly in the driving seat to clinch victory in the three-match series after winning the Rawalpindi first Test in spectacular fashion.

“I think it's a really good day for us, obviously 280 ahead so look to get a few more tomorrow then have another go at them,” Leach said to Sky Sports.

“There's a bit more happening than in Rawalpindi so just looking to be patient and work your way through.

“It's crazy [that four an over seems so calm], we've batted so well - it's great to watch. Harry Brook, Ben Duckett - the sweeping there, I know as a spinner how hard it is when someone is sweeping and reverse sweeping.

“It's really difficult. They played really, really well and put us in a good position.”

When Leach had Saud Shakeel superbly caught by James Anderson for 63, it also marked the left-arm spinner's 100th wicket in Test cricket and he became the 49th English cricketer to reach the milestone.

“Really pleased. I never thought that would happen. Amazing and I just want to contribute to a win.

“It's crazy to think I've got 100 wickets in Test matches just because of how difficult I've found it at times.

“But then you realise there have been some good moments along the way, you do some good things and I definitely feel like I'm getting better and better as I play more, so that's pleasing.”

In the morning session, England made crucial inroads as Pakistan collapsed from 107-2 overnight, after captain Babar Azam was bowled by Ollie Robinson for 75 to being 202 all out at lunch.

The wickets fell rapidly, with Leach capitalising on a turning pitch as the hosts lost eight wickets for just 60 runs, while Joe Root and Mark Wood contributed two each.

England lost their first wicket early, with Zak Crawley (three) run out when taking a risky and unnecessary single with the tourists 11-1.

Will Jacks came in at No 3 and became Abrar’s eighth wicket of the match when he was bowled swiping across the line for just four.

Joe Root fell to Abrar for a second time in the match, for 21 in the final wicket before tea after being caught by a stunning one-handed diving catch from Abdullah Shafique at short leg.

On Friday, Duckett had said debutant Abrar was just a leg spinner with a googly, but the Nottinghamshire batter became the 24-year-old’s 10th scalp of the match in the evening session.

Ollie Pope, who came in at No 6 after being given a longer break following his spell as wicketkeeper, was run out for four attempting a ludicrous single.

Brook reached his half-century and finished the day on 74 not out having looked confident and comfortable at the crease, with Stokes also unbeaten on 16 having come in at No 7.

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

Feeding the thousands for iftar

Six industrial scale vats of 500litres each are used to cook the kanji or broth 

Each vat contains kanji or porridge to feed 1,000 people

The rice porridge is poured into a 500ml plastic box

350 plastic tubs are placed in one container trolley

Each aluminium container trolley weighing 300kg is unloaded by a small crane fitted on a truck

Company Fact Box

Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup 

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.

Tips from the expert

Dobromir Radichkov, chief data officer at dubizzle and Bayut, offers a few tips for UAE residents looking to earn some cash from pre-loved items.

  1. Sellers should focus on providing high-quality used goods at attractive prices to buyers.
  2. It’s important to use clear and appealing photos, with catchy titles and detailed descriptions to capture the attention of prospective buyers.
  3. Try to advertise a realistic price to attract buyers looking for good deals, especially in the current environment where consumers are significantly more price-sensitive.
  4. Be creative and look around your home for valuable items that you no longer need but might be useful to others.
UK%20record%20temperature
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Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
The specs: 2017 GMC Sierra 1500 Denali

Price, base / as tested Dh207,846 / Dh220,000

Engine 6.2L V8

Transmission Eight-speed automatic

Power 420hp @ 5,600rpm

Torque 624Nm @ 4,100rpm

Fuel economy, combined 13.5L / 100km

How Filipinos in the UAE invest

A recent survey of 10,000 Filipino expatriates in the UAE found that 82 per cent have plans to invest, primarily in property. This is significantly higher than the 2014 poll showing only two out of 10 Filipinos planned to invest.

Fifty-five percent said they plan to invest in property, according to the poll conducted by the New Perspective Media Group, organiser of the Philippine Property and Investment Exhibition. Acquiring a franchised business or starting up a small business was preferred by 25 per cent and 15 per cent said they will invest in mutual funds. The rest said they are keen to invest in insurance (3 per cent) and gold (2 per cent).

Of the 5,500 respondents who preferred property as their primary investment, 54 per cent said they plan to make the purchase within the next year. Manila was the top location, preferred by 53 per cent.

Landfill in numbers

• Landfill gas is composed of 50 per cent methane

• Methane is 28 times more harmful than Co2 in terms of global warming

• 11 million total tonnes of waste are being generated annually in Abu Dhabi

• 18,000 tonnes per year of hazardous and medical waste is produced in Abu Dhabi emirate per year

• 20,000 litres of cooking oil produced in Abu Dhabi’s cafeterias and restaurants every day is thrown away

• 50 per cent of Abu Dhabi’s waste is from construction and demolition

The bio

Favourite book: Kane and Abel by Jeffrey Archer

Favourite quote: “The world makes way for the man who knows where he is going.” - Ralph Waldo Emerson, American essayist

Favourite Authors: Arab poet Abu At-Tayyib Al-Mutanabbi

Favourite Emirati food: Luqaimat, a deep-fried dough soaked in date syrup

Hobbies: Reading and drawing

Updated: December 10, 2022, 12:45 PM