Haris Rauf bowls fastest delivery of PSL 2023 at 95mph in fiery spell against Multan

Pakistan and Lahore Qalandars speedster Haris Rauf put in his best performance when it mattered as his deadly spell in the death overs helped restrict Multan Sultans to 160-5 during their PSL 2023 qualifier in Lahore on Wednesday.

Multan looked set to post a bigger total, especially with Kieron Pollard firing on all cylinders and Lahore pace spearhead Shaheen Afridi going for 0-47 in his four overs. But Rauf stepped up to the challenge, first removing the dangerous Usman Khan - in his first over with a slower ball - before returning at the death to squeeze the life out of Multan's batting.

Rauf bowled one of the quickest last overs in T20 cricket, bowling the first four balls in excess of 150kph, and accounting for the scalps of Pollard and Khushdil Shah off successive deliveries.

Rauf bowled Pollard with a delivery clocked at 154kph (95.6mph). According to available data, it was the fastest delivery of PSL 2023, bettering the mark of 152.6kph by Multan quick Ihsanullah. The right-arm quick finished with superb figures of 3-34. He was given great support by star spinner Rashid Khan, who finished with 1-18 in his four overs.

That the match went ahead was a minor miracle in itself. Political unrest in Lahore had put a question mark over the fate of the playoffs after former prime minister Imran Khan defied attempts to arrest him and remained in his house in Lahore as thousands of his supporters clashed with police.

Supporters of Mr Khan threw bricks at police, who used clubs and teargas for a second day on Wednesday as officers tried to arrest him for failing to appear in court on various charges.

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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

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