Tom Kohler-Cadmore smashes 33-ball 68 as Deccan Gladiators win Abu Dhabi T10 opener

Tom Kohler-Cadmore waged a lone battle out in the middle to get Deccan Gladiators’ Abu Dhabi T10 title defence off to a perfect start on Tuesday.

The Somerset wicketkeeper-batter used the experience of playing in his fifth tournament to score more than half his team’s total of 118, guiding his side to a 22-run win over New York Strikers in the opening night of the seventh edition of the tournament at Zayed Cricket Stadium.

Opening the innings, Kohler-Cadmore slammed a 33-ball 68 not out that included half-a-dozen sixes and four fours.

He then kept striking to round off the team’s innings in style, using sheer muscle-power to cart pacer Ali Khan’s first delivery over the long-on fence and playing the final delivery inside-out to send it sailing over wide long-off for the maximum.

“Tonight, it was about not panicking and getting off to a slow start. I know I could hit sixes and if I could get a couple of them, I thought I could catch up,” Kohler-Cadmore said of his innings.

“The pitch was two-paced, some skidding away and some coming hard with the keeper taking them head high. I found it to be a bit tricky to get used to that but, yes, I got them right as the game progressed. So, it was a good pitch to bat on.”

The Gladiators were 11-2 in the third over Kohler-Cadmore said Andre Russell’s nine-ball 17, with a six and couple of fours, got the momentum back.

“That was the turning point,” he said. “It gave us the momentum to set the 120-run target. I thought that was a good total to defend.”

The Strikers in reply lost their openers Rahmatullah Gurbaz (nought) and Kusal Perera (11) to Trent Boult and Zahoor Khan, respectively, before a little cameo 13-ball 26 from the UAE captain Muhammad Waseem took them to 47-3 at the halfway mark.

Asif Ali (24 off 15) kept their chase alive but his run out, followed by the fall of captain Keiron Pollard (eight), all but ended their hopes as they finished on 96-6. The UAE international Zahoor Khan was the pick of the Gladiators bowling with 2-12 from his two overs.

In the late game, Angelo Mathews claimed a hat-trick after James Neesham and Abhimanyu Mithun grabbed two wickets apiece to lead Northern Warriors to a resounding nine-run victory over Morrisville Samp Army.

Northern Warriors made 103 for 5 before Morrisville Samp Army posted 94 for 8 in reply.

Deccan Gladiators' Tom Kohler-Cadmore led his side to a 22-run victory against New York Strikers in the Abu Dhabi T10 opener at Zayed Cricket Stadium on November 28. All photos: Abu Dhabi T10
New York Strikers players celebrate after taking a wicket against Deccan Gladiators in the Abu Dhabi T10.
Part of the pre-match ceremony before the match between Deccan Gladiators and New York Strikers in Abu Dhabi T10 at the Zayed Cricket Stadium.

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