• Cricket - Ashes - Second Test - England v Australia - Lords, London, Britain - July 2, 2023 England's Ben Stokes walks after losing his wicket, caught by Australia's Alex Carey off the bowling of Josh Hazlewood Action Images via Reuters / Peter Cziborra
    Cricket - Ashes - Second Test - England v Australia - Lords, London, Britain - July 2, 2023 England's Ben Stokes walks after losing his wicket, caught by Australia's Alex Carey off the bowling of Josh Hazlewood Action Images via Reuters / Peter Cziborra
  • Australia's captain Pat Cummins, left, with teammates after their win. AP
    Australia's captain Pat Cummins, left, with teammates after their win. AP
  • England's Josh Tongue is bowled out by Australia bowler Mitchell Starc to seal the win and make it 2-0 in the series. PA
    England's Josh Tongue is bowled out by Australia bowler Mitchell Starc to seal the win and make it 2-0 in the series. PA
  • Australia's Steve Smith commiserates England captain Ben Stokes after his 155. Reuters
    Australia's Steve Smith commiserates England captain Ben Stokes after his 155. Reuters
  • Australia's Josh Hazlewood celebrates after dismissing Ben Stokes of England. Getty
    Australia's Josh Hazlewood celebrates after dismissing Ben Stokes of England. Getty
  • Australia's Steve Smith drops a Ben Stokes shot. PA
    Australia's Steve Smith drops a Ben Stokes shot. PA
  • England's Ben Stokes smashes one of the nine sixes he hit at Lord's. PA
    England's Ben Stokes smashes one of the nine sixes he hit at Lord's. PA
  • Steven Smith of Australia watches as a Ben Stokes shot goes for six. Getty
    Steven Smith of Australia watches as a Ben Stokes shot goes for six. Getty
  • England captain Ben Stokes celebrates reaching a century. PA
    England captain Ben Stokes celebrates reaching a century. PA
  • England's Ben Stokes loses control of his bat as he hits a shot. Getty
    England's Ben Stokes loses control of his bat as he hits a shot. Getty
  • Australia's Pat Cummins and Alex Carey celebrate the wicket of Jonny Bairstow. Getty
    Australia's Pat Cummins and Alex Carey celebrate the wicket of Jonny Bairstow. Getty
  • England's Jonny Bairstow after his controversial run out. Getty
    England's Jonny Bairstow after his controversial run out. Getty
  • Australia wicketkeeper Alex Carey runs out Jonny Bairstow of England. Getty
    Australia wicketkeeper Alex Carey runs out Jonny Bairstow of England. Getty
  • England captain Ben Stokes hits a six. His 155 came off 214 balls. AP
    England captain Ben Stokes hits a six. His 155 came off 214 balls. AP
  • Australia's Josh Hazlewood celebrates taking the wicket of England batter Ben Duckett. AFP
    Australia's Josh Hazlewood celebrates taking the wicket of England batter Ben Duckett. AFP
  • England's Ben Stokes plays a shot. Reuters
    England's Ben Stokes plays a shot. Reuters
  • England's Ben Stokes celebrates reaching his half-century. Reuters
    England's Ben Stokes celebrates reaching his half-century. Reuters
  • England's Ben Duckett plays a shot on his way to 83. PA
    England's Ben Duckett plays a shot on his way to 83. PA

Australia win second Ashes Test despite stunning Ben Stokes century for England


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Ben Stokes struck a stunning century for England on Sunday but it was not enough to prevent Australia from sealing a 43-run win on a day of high drama at Lord's.

The England captain produced what has now become a trademark innings of skill and raw power that looked set to become one of the greatest ever seen in Test cricket.

Stokes had smashed 155 off 214 balls, including nine four and nine sixes that had taken England to within 70 runs of their victory target of 371, only to miscue Josh Hazlewood high into the air and down into the hands of wicketkeeper Alex Carey.

That left only England's tail-enders and the home side were eventually bowled out for 327 to give Australia victory and a 2-0 series lead that will be tough to turnaround.

The day's controversial moment came when Jonny Bairstow was given out after hugely contentious stumping of Jonny Bairstow, which left England needing 178 runs with just four wickets in hand.

Believing the ball to be dead, Bairstow wandered out of his ground as Carey under-armed the ball at the stumps. Australia celebrated and Bairstow was given out by TV umpire Marais Erasmus – much to the fury of the usually sedate Lord's crowd.

Things even turned nasty in the Long Room, where Marylebone Cricket Club members exchanged heated words with the Australians as they walked off at lunch.

An apology followed from the MCC, but Cricket Australia requested an investigation into the incident.

“Jonny was in his crease, then out of his crease to come down and have the chat,” Stokes told Test Match Special. “I am not disputing the fact it is out because it is out.

“Would I want to win a game in that manner? The answer for me is no.”

Australia captain Pat Cummins, unsurprisingly, had a different view. “I think it's a rare dismissal,” he said. “There was nothing untoward or sneaky. Jonny was leaving his crease every ball. He did it four or five balls.

“You're meant to stay in your crease in cricket. Bairstow has tried it with a lot of our guys. I thought it was totally fair play.”

While there was clear disagreement over that decision, there was no doubt about the brilliance of Stokes' innings that followed that controversial call.

He was on 62 not out at the time, playing with notable maturity, but suddenly began a frenzied display of furious hitting with 46 runs off his next 21 deliveries up the lunch break. Cameron Green was his preferred target, hammered for three fours in his next over and three sixes in the following one.

Stokes' main support came from Stuart Broad who contributed 11 to their century seventh-wicket partnership. The 37-year-old was overheard on the stump microphone telling Carey “you'll always be remembered for that” and “literally the worst thing I've ever seen in cricket”.

The tall pace bowler also goaded Carey by holding his bat in his crease and staring pointedly at the stumps to remind the wicketkeeper about his stumping of Bairstow after the batsman walked up the wicket at the end of the over.

With Australia posting all their fielders on the boundary, he turned down countless singles and continued to clear the ropes at regular intervals before attempting one big hit too many.

Australia batter Steve Smith admitted his team's thoughts had turned to Leeds in 2019 when Stokes conjured up an astonishing victory with an innings of 135 not out and a last-wicket partnership of 76 with Jack Leach.

“It was a bit of déjà vu for sure,” said Smith, who won the player of the match award for his first innings 110.

“He's an unbelievable player, some of the things he can pull off. The way he went about it, he was pretty much just trying to hit one way. He's a freak.”

“I dropped him so I was glad we got him in the end. I didn't pick it up initially, it's hard square of the wicket when he's going hard.”

“Having a world-class player like Ben on the top of his game, you start thinking 'that boundary looks short',” added Cummins on his England counterpart.

The series now heads to Headingly on Thursday with England knowing only victory can keep alive their slim hopes of winning back the Ashes.

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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

Updated: July 02, 2023, 5:29 PM