BIRMINGHAM, ENGLAND - JUNE 20: Pat Cummins of Australia celebrates after hitting the winning runs during Day Five of the LV= Insurance Ashes 1st Test match between England and Australia at Edgbaston on June 20, 2023 in Birmingham, England. (Photo by Stu Forster / Getty Images)
BIRMINGHAM, ENGLAND - JUNE 20: Pat Cummins of Australia celebrates after hitting the winning runs during Day Five of the LV= Insurance Ashes 1st Test match between England and Australia at Edgbaston on June 20, 2023 in Birmingham, England. (Photo by Stu Forster / Getty Images)
BIRMINGHAM, ENGLAND - JUNE 20: Pat Cummins of Australia celebrates after hitting the winning runs during Day Five of the LV= Insurance Ashes 1st Test match between England and Australia at Edgbaston on June 20, 2023 in Birmingham, England. (Photo by Stu Forster / Getty Images)
BIRMINGHAM, ENGLAND - JUNE 20: Pat Cummins of Australia celebrates after hitting the winning runs during Day Five of the LV= Insurance Ashes 1st Test match between England and Australia at Edgbaston o

Skipper Pat Cummins leads Australia to victory over England in thrilling Ashes opener


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Australia captain Pat Cummins led his side to a remarkable two-wicket victory in the Ashes opener at Edgbaston, holding his nerve in a heart-pounding chase that left Ben Stokes and his England team distraught.

The shadow of the famous 2005 Test between the old rivals had loomed large over this final day but where England edged that one in a dramatic two-run win, Cummins exorcised some of those ghosts as he ushered the tourists home amid unbearable pressure.

Cummins made an outstanding, unbeaten 44 as he led a match-winning stand of 55 with number 10 Nathan Lyon, who clung on for 16 not out. Between them they ensured Australia successfully completed their second highest chase in England, reaching a target of 281 that had seemed beyond them less than an hour earlier.

Stokes looked to have dealt the decisive blow when he landed the key wicket of Usman Khawaja, defying the aches and pains of his chronic knee problems to dismiss the man who seemed to hold the result in his hands.

But the England skipper’s Midas touch evaded him when he leapt to pluck an outrageous one-handed catch out of the sky, only for the ball to slip through his fingers as he fell to earth. Lyon, on two at the time, was able to breathe again and kept his captain company until the climax.

The end came in agonising fashion at 7.20pm – 80 minutes after the scheduled close due to morning rain – when Cummins steered the ball to deep third and a sprawling Harry Brook parried the ball for four.

After the victory Cummins said: "Both teams spoke a lot about playing your own style. And that's the beauty of this series. Two contrasting styles, playing to our strengths and that made for great entertainment.

"Usman Khawaja showed incredible composure in both innings. He didn't get caught up in anything. He has been a class player the last few years and I'm really happy for him.

"The plan was everyone to bat at their own pace. Having had a good first innings he had a good feel for the wicket but everyone chipped in."

On Lyon, Cummings said: "He's huge. You just put him down one end and forget about him. He takes key wickets. He is an absolute superstar. He just calmly goes about his work. A captain's dream."

"When you're playing and you're in, you're fine but when you're watching up there – I can only imagine how the fans felt."

Opener Khawaja said after picking up the player of the match award after following his 141 in the first innings by top scoring with 65: "That was an unbelievable game. I watched Edgbaston 2005 on TV as a kid, I stayed up late.

"I was there was Stokesy played that unbelievable innings at Headingley in the last Ashes but this has definitely got to be one of my favourite Test matches I've ever played in."

England captain Stokes said of the contest: "Unbelievable. That’s why you play it. I think in terms of everything we have spoken about constantly for a long period of time. It came down to the end of today. Everyone was on the edge of their seat.

"We are not a results-driven team. We are, of course, absolutely devastated. The lads are in pieces up there. But if that’s not attracting people to the game we love then I don’t know what will.

“You have never won a game until you have won it. It was still massively in the balance. We had to come up with different ideas, keep changing things. And it just comes down to small margins in the end. A few chances go our way, there were a few drops as well. But we have four matches to go.”

On the first innings declaration, Stokes said: “I thought that was a time to pounce. I am not going to change the way I have gone about my cricket because it is the Ashes. Who knows we could have got an extra 40 runs or lost two wickets in two balls. I am not a captain who gets by on what ifs.

“We were in control of most of the game and managed to produce a result. Obviously we wanted to be on top. We are devastated but that’s sport. It is great and an emotional rollercoaster.”

England bowler James Anderson said: "We are gutted not to get over the line but over the next few days when we look back at what we have done we can be really proud. We have tried to dominate from ball one. The declaration was really positive. We fought and fought on a really placid pitch. But credit to Australia they were just too good for us.

"There's areas we can improve. There always is and in tight games those chances do get put in the spotlight. But we will let it soak in, get over the disappointment and look at the positives.

"We have played some great cricket. We have had five sold-out days and everyone has gone home happy. Both sets of fans can go home saying they have been to one of the great Test matches."

Ashes first Test - day five in pictures

  • Australia's captain Pat Cummins celebrates after hitting the winning runs against England on day five of the Ashes first Test at Edgbaston on June 20, 2023. Getty
    Australia's captain Pat Cummins celebrates after hitting the winning runs against England on day five of the Ashes first Test at Edgbaston on June 20, 2023. Getty
  • Pat Cummins of Australia celebrates after beating England. Getty
    Pat Cummins of Australia celebrates after beating England. Getty
  • Pat Cummins of Australia celebrates after hitting the winning runs with teammate Nathan Lyon. Getty
    Pat Cummins of Australia celebrates after hitting the winning runs with teammate Nathan Lyon. Getty
  • England captain Ben Stokes reacts. AP
    England captain Ben Stokes reacts. AP
  • Joe Root of England celebrates with Ben Stokes after catching Alex Carey of Australia off his own bowling. Getty
    Joe Root of England celebrates with Ben Stokes after catching Alex Carey of Australia off his own bowling. Getty
  • England captain Ben Stokes celebrates with teammates after taking the wicket of Australia's Usman Khawaja. PA
    England captain Ben Stokes celebrates with teammates after taking the wicket of Australia's Usman Khawaja. PA
  • Ollie Robinson of England celebrates after taking the wicket of Cameron Green. Getty
    Ollie Robinson of England celebrates after taking the wicket of Cameron Green. Getty
  • Australia's Cameron Green is bowled by Ollie Robinson. AFP
    Australia's Cameron Green is bowled by Ollie Robinson. AFP
  • England's Ollie Robinson celebrates after taking the wicket of Cameron Green. Getty
    England's Ollie Robinson celebrates after taking the wicket of Cameron Green. Getty
  • Australia's Cameron Green is bowled by England's Ollie Robinson during day five of the first Ashes test match at Edgbaston, Birmingham. Picture date: Tuesday June 20, 2023. PA Photo. See PA story CRICKET England. Photo credit should read: Mike Egerton/PA Wire. RESTRICTIONS: Editorial use only. No commercial use without prior written consent of the ECB. Still image use only. No moving images to emulate broadcast. No removing or obscuring of sponsor logos.
    Australia's Cameron Green is bowled by England's Ollie Robinson during day five of the first Ashes test match at Edgbaston, Birmingham. Picture date: Tuesday June 20, 2023. PA Photo. See PA story CRICKET England. Photo credit should read: Mike Egerton/PA Wire. RESTRICTIONS: Editorial use only. No commercial use without prior written consent of the ECB. Still image use only. No moving images to emulate broadcast. No removing or obscuring of sponsor logos.
  • Moeen Ali of England celebrates with Ben Stokes after taking the wicket of Travis Head. Getty
    Moeen Ali of England celebrates with Ben Stokes after taking the wicket of Travis Head. Getty
  • England's Moeen Ali celebrates after dismissing Australia's Travis Head. AP
    England's Moeen Ali celebrates after dismissing Australia's Travis Head. AP
  • England's Stuart Broad celebrates after taking the wicket of Australia's Scott Boland on day five of the first Ashes Test match at Edgbaston on June 20, 2023. PA
    England's Stuart Broad celebrates after taking the wicket of Australia's Scott Boland on day five of the first Ashes Test match at Edgbaston on June 20, 2023. PA
  • Australia's Scott Boland after being dismissed by England's Stuart Broad. PA
    Australia's Scott Boland after being dismissed by England's Stuart Broad. PA
  • Australia's Scott Boland ducks under a short ball. AFP
    Australia's Scott Boland ducks under a short ball. AFP
  • Travis Head of Australia hits out. Getty
    Travis Head of Australia hits out. Getty
'Shakuntala Devi'

Starring: Vidya Balan, Sanya Malhotra

Director: Anu Menon

Rating: Three out of five stars

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

UAE currency: the story behind the money in your pockets
SERIES SCHEDULE

First Test, Galle International Stadium
July 26-30
Second Test, Sinhalese Sports Club Ground
August 3-7
Third Test, Pallekele International Cricket Stadium
August 12-16
First ODI, Rangiri Dambulla International Stadium
August 20
Second ODI, Pallekele International Cricket Stadium
August 24
Third ODI, Pallekele International Cricket Stadium
August 27
Fourth ODI, R Premadasa Stadium
August 31
Fifth ODI, R Premadasa Stadium
September 3
T20, R Premadasa Stadium
September 6

First Person
Richard Flanagan
Chatto & Windus 

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FIXTURES

Saturday, November 3
Japan v New Zealand
Wales v Scotland
England v South Africa
Ireland v Italy

Saturday, November 10
Italy v Georgia
Scotland v Fiji
England v New Zealand
Wales v Australia
Ireland v Argentina
France v South Africa

Saturday, November 17
Italy v Australia
Wales v Tonga
England v Japan
Scotland v South Africa
Ireland v New Zealand

Saturday, November 24
|Italy v New Zealand
Scotland v Argentina
England v Australia
Wales v South Africa
Ireland v United States
France v Fiji

Day 5, Dubai Test: At a glance

Moment of the day Given the problems Sri Lanka have had in recent times, it was apt the winning catch was taken by Dinesh Chandimal. He is one of seven different captains Sri Lanka have had in just the past two years. He leads in understated fashion, but by example. His century in the first innings of this series set the shock win in motion.

Stat of the day This was the ninth Test Pakistan have lost in their past 11 matches, a run that started when they lost the final match of their three-Test series against West Indies in Sharjah last year. They have not drawn a match in almost two years and 19 matches, since they were held by England at the Zayed Cricket Stadium in Abu Dhabi in 2015.

The verdict Mickey Arthur basically acknowledged he had erred by basing Pakistan’s gameplan around three seam bowlers and asking for pitches with plenty of grass in Abu Dhabi and Sharjah. Why would Pakistan want to change the method that has treated them so well on these grounds in the past 10 years? It is unlikely Misbah-ul-Haq would have made the same mistake.

2018 ICC World Twenty20 Asian Western Regional Qualifier

Saturday results
Qatar beat Kuwait by 26 runs
Bahrain beat Maldives by six wickets
UAE beat Saudi Arabia by seven wickets

Monday fixtures
Maldives v Qatar
Saudi Arabia v Kuwait
Bahrain v UAE

* The top three teams progress to the Asia Qualifier

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GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

How to donate

Send “thenational” to the following numbers or call the hotline on: 0502955999
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England 12-man squad for second Test

v West Indies which starts Thursday: Rory Burns, Joe Denly, Jonny Bairstow, Joe Root (captain), Jos Buttler, Ben Stokes, Moeen Ali, Ben Foakes, Sam Curran, Stuart Broad, Jimmy Anderson, Jack Leach

COMPANY PROFILE
Name: Mamo 

 Year it started: 2019 Founders: Imad Gharazeddine, Asim Janjua

 Based: Dubai, UAE

 Number of employees: 28

 Sector: Financial services

 Investment: $9.5m

 Funding stage: Pre-Series A Investors: Global Ventures, GFC, 4DX Ventures, AlRajhi Partners, Olive Tree Capital, and prominent Silicon Valley investors. 

 
Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

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What is blockchain?

Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.

The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.

Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.

However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.

Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.

Short-term let permits explained

Homeowners and tenants are allowed to list their properties for rental by registering through the Dubai Tourism website to obtain a permit.

Tenants also require a letter of no objection from their landlord before being allowed to list the property.

There is a cost of Dh1,590 before starting the process, with an additional licence fee of Dh300 per bedroom being rented in your home for the duration of the rental, which ranges from three months to a year.

Anyone hoping to list a property for rental must also provide a copy of their title deeds and Ejari, as well as their Emirates ID.

About Takalam

Date started: early 2020

Founders: Khawla Hammad and Inas Abu Shashieh

Based: Abu Dhabi

Sector: HealthTech and wellness

Number of staff: 4

Funding to date: Bootstrapped

Specs
Engine: Electric motor generating 54.2kWh (Cooper SE and Aceman SE), 64.6kW (Countryman All4 SE)
Power: 218hp (Cooper and Aceman), 313hp (Countryman)
Torque: 330Nm (Cooper and Aceman), 494Nm (Countryman)
On sale: Now
Price: From Dh158,000 (Cooper), Dh168,000 (Aceman), Dh190,000 (Countryman)
Gran Gala del Calcio 2019 winners

Best Player: Cristiano Ronaldo (Juventus)
Best Coach: Gian Piero Gasperini (Atalanta)
Best Referee: Gianluca Rocchi
Best Goal: Fabio Quagliarella (Sampdoria vs Napoli)
Best Team: Atalanta​​​​​​​
Best XI: Samir Handanovic (Inter); Aleksandar Kolarov (Roma), Giorgio Chiellini (Juventus), Kalidou Koulibaly (Napoli), Joao Cancelo (Juventus*); Miralem Pjanic (Juventus), Josip Ilicic (Atalanta), Nicolo Barella (Cagliari*); Fabio Quagliarella (Sampdoria), Cristiano Ronaldo (Juventus), Duvan Zapata (Atalanta)
Serie B Best Young Player: Sandro Tonali (Brescia)
Best Women’s Goal: Thaisa (Milan vs Juventus)
Best Women’s Player: Manuela Giugliano (Milan)
Best Women’s XI: Laura Giuliani (Milan); Alia Guagni (Fiorentina), Sara Gama (Juventus), Cecilia Salvai (Juventus), Elisa Bartoli (Roma); Aurora Galli (Juventus), Manuela Giugliano (Roma), Valentina Cernoia (Juventus); Valentina Giacinti (Milan), Ilaria Mauro (Fiorentina), Barbara Bonansea (Juventus)

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Founders: Michele Ferrario, Nino Ulsamer and Freddy Lim
Started: established in 2016 and launched in July 2017
Based: Singapore, with offices in the UAE, Malaysia, Hong Kong, Thailand
Sector: FinTech, wealth management
Initial investment: $500,000 in seed round 1 in 2016; $2.2m in seed round 2 in 2017; $5m in series A round in 2018; $12m in series B round in 2019; $16m in series C round in 2020 and $25m in series D round in 2021
Current staff: more than 160 employees
Stage: series D 
Investors: EightRoads Ventures, Square Peg Capital, Sequoia Capital India

Updated: June 20, 2023, 7:21 PM