Jofra Archer is back in England's squad after more than a year. Reuters
Jofra Archer is back in England's squad after more than a year. Reuters
Jofra Archer is back in England's squad after more than a year. Reuters
Jofra Archer is back in England's squad after more than a year. Reuters

Jofra Archer returns to England team for South Africa ODIs


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Fast bowler Jofra Archer has been recalled by England for the first time in over a year after being named on Thursday in a 14-strong squad for an upcoming three-match ODI series in South Africa.

Sussex fast bowler Archer was one of the stars of England's 2019 50-over World Cup triumph but his career has since been derailed by elbow and back injuries, putting a question mark over his career.

The 27-year-old Barbados-born quick last played for England in a T20 against India at Ahmedabad in March 2021, but it is more than two years since the most recent of his 13 ODIs.

But having missed the whole of the 2022 English season through injury, Archer played for the second-string England Lions in a warm-up match against the Test side in Abu Dhabi last month ahead of their historic 3-0 series win in Pakistan.

An England and Wales Cricket Board statement said Archer was "recovering well from an elbow injury and is expected to return to international cricket in South Africa next month".

The 27-year-old suffered a sequence of elbow problems, requiring two operations, and then saw his return to action fall apart when he sustained a stress fracture of the lower back in May.

But he has worked closely with the England board's medical team throughout his lengthy rehabilitation and joined up with the Lions squad during November's training camp.

He bowled nine overs against the senior England team during their warm-up match in Abu Dhabi, hitting good pace and raising hopes that he was close to full fitness. He even hit Zak Crawley on the helmet.

Archer takes his place in a 14-man squad for the three-match tour of South Africa, a rearranged series that was initially abandoned in late 2020 after a Covid-19 scare saw England fly home early.

Harry Brook's surge to prominence continues with his first ODI call-up, with the Yorkshireman fresh from a starring role in the historic Test victory in Pakistan and the T20 World Cup win.

  • England leg-spinner Rehan Ahmed celebrates after taking the wicket of Pakistan batter Mohammad Rizwan on Day 3 of the Third Test at Karachi National Stadium on December 19, 2022. Getty
    England leg-spinner Rehan Ahmed celebrates after taking the wicket of Pakistan batter Mohammad Rizwan on Day 3 of the Third Test at Karachi National Stadium on December 19, 2022. Getty
  • England captain Ben Stokes congratulates Rehan Ahmed after he took the wicket of Pakistan's Babar Azam for 54. AFP
    England captain Ben Stokes congratulates Rehan Ahmed after he took the wicket of Pakistan's Babar Azam for 54. AFP
  • England wicketkeeper Ben Foakes celebrates catching Mohammad Rizwan of Pakistan, off the bowling of Rehan Ahmed, for seven. Getty
    England wicketkeeper Ben Foakes celebrates catching Mohammad Rizwan of Pakistan, off the bowling of Rehan Ahmed, for seven. Getty
  • England's Rehan Ahmed finished with 5-48. Reuters
    England's Rehan Ahmed finished with 5-48. Reuters
  • Rehan Ahmed of England celebrates after taking the wicket of Mohammad Rizwan of Pakistan. Getty
    Rehan Ahmed of England celebrates after taking the wicket of Mohammad Rizwan of Pakistan. Getty
  • Pakistan's Babar Azam after scoring his half century. AFP
    Pakistan's Babar Azam after scoring his half century. AFP
  • Babar Azam of Pakistan drives. Getty
    Babar Azam of Pakistan drives. Getty
  • Pakistan's Saud Shakeel plays a shot. AFP
    Pakistan's Saud Shakeel plays a shot. AFP
  • Pakistan's Saud Shakeel ducks under a short ball. AP
    Pakistan's Saud Shakeel ducks under a short ball. AP
  • Pakistan's Saud Shakeel celebrates his half century. AFP
    Pakistan's Saud Shakeel celebrates his half century. AFP
  • Pakistan's Azhar Ali walks back to the pavilion after his dismissal by England's Jack Leach. AFP
    Pakistan's Azhar Ali walks back to the pavilion after his dismissal by England's Jack Leach. AFP
  • England's Jack Leach, left, celebrates with teammate Ben Stokes after taking the wicket of Pakistan's Abdullah Shafique. AP
    England's Jack Leach, left, celebrates with teammate Ben Stokes after taking the wicket of Pakistan's Abdullah Shafique. AP
  • England's Jack Leach bowls. AFP
    England's Jack Leach bowls. AFP
  • England's Ben Duckett bats on his way to a half-century. AP
    England's Ben Duckett bats on his way to a half-century. AP
  • England's Zak Crawley sweeps. AP
    England's Zak Crawley sweeps. AP
  • Pakistan's Abrar Ahmed celebrates after taking wicket of England's Zak Crawley. AFP
    Pakistan's Abrar Ahmed celebrates after taking wicket of England's Zak Crawley. AFP
  • England's Zak Crawley after his dismissal by Pakistan's Abrar Ahmed. AFP
    England's Zak Crawley after his dismissal by Pakistan's Abrar Ahmed. AFP
  • England's Ben Stokes and Ben Duckett walk off the field at the end of the third day. AP
    England's Ben Stokes and Ben Duckett walk off the field at the end of the third day. AP
  • Pakistan's Azhar Ali, left, playing his last Test before his retirement is applauded by teammates as he walks off the field at the end of the third day. AP
    Pakistan's Azhar Ali, left, playing his last Test before his retirement is applauded by teammates as he walks off the field at the end of the third day. AP

The 23-year-old has been an ever present on England's hectic winter schedule but has not been rested ahead of the Test trip to New Zealand in February, while others such as Mark Wood and Joe Root do sit out. Ben Duckett, who won the last of his eight 50-over caps in 2016, also returns to the fold having re-established himself in the T20 and Test set-ups over recent months.

Reece Topley, who was ruled out of the T20 World Cup after tripping on a boundary sponge, is also involved but Liam Livingstone is out with the knee injury he suffered on Test debut in Rawalpindi.

Sam Billings, Liam Dawson, Chris Jordan, James Vince and Luke Wood all featured in the most recent ODI squad in Australia but are absent this time. The three matches will be played in the space of six days from January 27 to February 1.

Another player who is in focus is young all-rounder Rehan Ahmed. The 18-year-old leg-spinner became the country's youngest ever men's Test cricketer when he was picked for the final Test against Pakistan and made an immediate impact by setting up a series sweep with a five-wicket haul in Karachi.

Now, Ahmed is hoping to continue his meteoric rise by earning a first Indian Premier League deal after England encouraged the teenager to keep his name in Friday's player auction for the 2023 season.

Captain Ben Stokes is heading back into the auction hopeful of landing a big contract having missed the previous edition to focus on his leadership of the Test team, while key players like Jonny Bairstow, Archer and Mark Wood are all cleared for IPL duty.

Head coach Brendon McCullum, who has worked extensively in the IPL as player and coach, said it could be a golden opportunity.

Speaking to BBC's Test Match Special, he said: "It would be awesome if he did. I've been involved with the IPL a couple of times so sometimes it works out for guys and sometimes it doesn't. Why not?

"Why not get an opportunity to go and play under different coaches and different captains and rub shoulders with different players and pick up those experiences? What 18-year-old kid anywhere else in world cricket is going to get those chances? I think we should encourage it."

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Engine: 3.9-litre twin-turbo V8

Transmission: seven-speed

Power: 620bhp

Torque: 760Nm

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On sale: now

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

Abu Dhabi card

5pm: Handicap (TB) Dh100,000 2,400m

5.30pm: Wathba Stallions Cup Handicap (PA) Dh 70,000 2,200m

6pm: Abu Dhabi Fillies Classic Prestige (PA) Dh110,000 1,400m

6.30pm: Abu Dhabi Colts Classic Prestige (PA) Dh110,000 1,400m

7pm: Handicap (PA) Dh85,000 1,600m

7.30pm: Maiden (PA) Dh80,000 1,600m

The National selections:

5pm: Valcartier

5.30pm: AF Taraha

6pm: Dhafra

6.30pm: Maqam

7pm: AF Mekhbat

7.30pm: Ezz Al Rawasi  

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

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Updated: December 22, 2022, 11:02 AM