MANCHESTER, ENGLAND - JULY 23: Ben Stokes of England walks off the pitch as the rain starts to fall again on day five of the LV=Insurance Ashes 4th Test Match between England and Australia at Emirates Old Trafford on July 23, 2023 in Manchester, England. (Photo by Clive Mason / Getty Images)
MANCHESTER, ENGLAND - JULY 23: Ben Stokes of England walks off the pitch as the rain starts to fall again on day five of the LV=Insurance Ashes 4th Test Match between England and Australia at Emirates Old Trafford on July 23, 2023 in Manchester, England. (Photo by Clive Mason / Getty Images)
MANCHESTER, ENGLAND - JULY 23: Ben Stokes of England walks off the pitch as the rain starts to fall again on day five of the LV=Insurance Ashes 4th Test Match between England and Australia at Emirates Old Trafford on July 23, 2023 in Manchester, England. (Photo by Clive Mason / Getty Images)
MANCHESTER, ENGLAND - JULY 23: Ben Stokes of England walks off the pitch as the rain starts to fall again on day five of the LV=Insurance Ashes 4th Test Match between England and Australia at Emirates

Australia retain Ashes as rain washes away England's hopes of victory in fourth Test


Stuart James
  • English
  • Arabic

Australia retained the Ashes on Sunday as England's hopes of winning the series were washed away in the Manchester rain.

The draw in the fourth Test at Old Trafford means England can now only level the series at 2-2 if they win the final game at The Oval next week. As the holders, Australia only needed to draw the series to keep hold of the urn.

Ben Stokes's side had battled their way back to 2-1 in the contest after their three-wicket victory at Headingley.

And England were well on top at Old Trafford before the weather intervened to the frustration of the home side's players and fans alike.

Only 30 overs were bowled on the fourth day as England reduced Australia to 214-5 at tea in their second innings. The tourists were still trailing England's first-innings total of 592 by 61 runs, in spite of Marnus Labuschagne's 111 off 173 balls. It was his first Test century in England and second outside Australia.

The rain then brought an early halt to the day's action, with Mitchell Marsh (31) and Cameron Green (three) unbeaten for the visitors.

The home side would have still backed themselves to take the remaining wickets on the final day and knock off any runs required for victory.

But the weather put paid to any chances of a resumption in play – and with it killed off England's Ashes dream – as the match was called off by the umpires at around 5pm in the evening.

England captain Stokes said after the match: “It is a tough one to take. Playing the cricket we managed to play over the first three days and get on the wrong side of the weather it is tough to take but it is all part of the journey.

“Coming into the game, knowing what we needed to do, played into our hands a little bit. It was another do-or-die game for us. Winning the toss and bowling Australia out for 320 then scoring 570 at nearly six runs an over, I don’t think we could have done too much more.

“It will be tough to look back on but there is one more game to go and we'll be trying to tie the series and a lot of pride to play for.

“The injury to Ollie Pope made us think about the structure of our team and bringing in Chris Woakes helps so much. I'm very pleased with everyone's efforts that has played in this series.”

Australia captain Cummins said: “Our preference is to come over here and win the Ashes but it is nice to retain. It's not the best circumstances but the group should be proud of themselves.

“It does feel very different to 2019 here. We wanted to win this time. Whatever happened here today it doesn't really change how we look at The Oval next week.

“It is only the last year or two I've dreamt of holding the Ashes aloft. We've turned up motivated and it will be a very special moment at The Oval and even more special if we get a win.

“It was tough in the field this week. They batted really well. We tried a few different things and it didn't come off. We weren't at our best with some planning and particularly our execution but they played fantastically on the second day.

“Marnus Labuschagne was fantastic, along with Marshy yesterday. He had a real flow to his game. It was good to show his class.”

Rain ends England's Ashes dream – in pictures

  • England captain Ben Stokes and coach Brendon McCullum react as the rain continues to fall on day five of the fourth Ashes Test at Old Trafford. Getty
    England captain Ben Stokes and coach Brendon McCullum react as the rain continues to fall on day five of the fourth Ashes Test at Old Trafford. Getty
  • Covers protect the pitch as the rain falls at Old Trafford. PA
    Covers protect the pitch as the rain falls at Old Trafford. PA
  • Australia captain pat Cummins gives the thumbs up to fans. Getty
    Australia captain pat Cummins gives the thumbs up to fans. Getty
  • England players Stuart Broad and James Anderson show their frustration. Getty
    England players Stuart Broad and James Anderson show their frustration. Getty
  • England captain Ben Stokes watches the rain fall from the players' balcony on Day 5 of the fourth Ashes Test at Old Trafford on July 23, 2023. The match was abandoned due to rain without a ball being bowled and Australia retain the Ashes as a result. Getty
    England captain Ben Stokes watches the rain fall from the players' balcony on Day 5 of the fourth Ashes Test at Old Trafford on July 23, 2023. The match was abandoned due to rain without a ball being bowled and Australia retain the Ashes as a result. Getty
  • England players James Anderson, Ben Duckett and Moeen Ali in the rain at Old Trafford. Getty
    England players James Anderson, Ben Duckett and Moeen Ali in the rain at Old Trafford. Getty
  • England's Harry Brook, left, and England's Zak Crawley sign autographs as rain delays play. AFP
    England's Harry Brook, left, and England's Zak Crawley sign autographs as rain delays play. AFP
  • Ben Stokes of England walks off the pitch as the rain starts to fall again at Old Trafford. Getty
    Ben Stokes of England walks off the pitch as the rain starts to fall again at Old Trafford. Getty
  • Fans play cricket behind the stands at Old Trafford. PA
    Fans play cricket behind the stands at Old Trafford. PA
  • England's Jonny Bairstow returns to the dressing room as the rain starts again. PA
    England's Jonny Bairstow returns to the dressing room as the rain starts again. PA
  • Fans sit in the stands at Old Trafford. Reuters
    Fans sit in the stands at Old Trafford. Reuters
  • A cricket fan waits in the rain at Old Trafford. Getty
    A cricket fan waits in the rain at Old Trafford. Getty
  • Fans play cricket behind the stands at Old Trafford. PA
    Fans play cricket behind the stands at Old Trafford. PA
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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 

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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

Sarfira

Director: Sudha Kongara Prasad

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Install an air filter in your home.

Close your windows and turn on the AC.

Shower or bath after being outside.

Wear a face mask.

Stay indoors when conditions are particularly poor.

If driving, turn your engine off when stationary.

RESULT

Manchester United 2 Burnley 2
Man United:
 Lingard (53', 90' 1)
Burnley: Barnes (3'), Defour (36')

Man of the Match: Jesse Lingard (Manchester United)

Another way to earn air miles

In addition to the Emirates and Etihad programmes, there is the Air Miles Middle East card, which offers members the ability to choose any airline, has no black-out dates and no restrictions on seat availability. Air Miles is linked up to HSBC credit cards and can also be earned through retail partners such as Spinneys, Sharaf DG and The Toy Store.

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“If you use your HSBC credit card when shopping at our partners, you are able to earn Air Miles twice which will mean you can get that flight reward faster and for less spend,” says Paul Lacey, the managing director for Europe, Middle East and India for Aimia, which owns and operates Air Miles Middle East.

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West Bromwich Albion 1 Stoke City 1
Chelsea 2 Everton 0
Tottenham Hotspur 1 Burnley 1
Liverpool 4 Arsenal 0

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2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

NBA FINALS SO FAR

(Toronto lead 3-2 in best-of-seven series)

Game 1 Raptors 118 Warriors 109

Game 2 Raptors 104 Warriors 109

Game 3 Warriors 109 Raptors 123

Game 4 Warriors 92 Raptors 105

Game 5 Raptors 105 Warriors 106

Game 6 Thursday, at Oakland

Game 7 Sunday, at Toronto (if needed)

First Person
Richard Flanagan
Chatto & Windus 

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Updated: July 24, 2023, 8:04 AM