A series triumph over a Test-playing nation was always going to be a tough task but the manner in which the UAE took on Afghanistan in the three-match T20 series must fill the national team with hope.
The UAE lost the first game by 72 runs but bounced back to level the series with a 11-run victory in the next game and then pushed the Afghans all the way before losing the decider in Sharjah on Tuesday by a close margin of four wickets, with nine deliveries to spare.
How the UAE performed
After a forgettable first match in which the visitors posted 203 thanks to a century from Rahmanullah Gurbaz, they regrouped with better plans for the second game.
With the series on the line, captain Muhammad Waseem went on the offensive and hit a sparkling half-century, setting up a solid foundation with opening partner Aryan Lakra, who made a composed unbeaten 63. A total of 166-7 was something the bowlers could work with. Seamers Ali Naseer and Muhammad Jawadullah picked up four wickets each to level the series.
Then in the decider, the UAE had the Afghans cornered for most of the game while defending 127 until Najibullah Zadran (28 off 13) took the game away from the hosts.
Where the UAE need to improve
Fielding has been their biggest concern. It’s an area that the team has worked on tremendously over the past few years but there is still work to be done.
Empowering the youngsters
In a bold move, the UAE fielded a young team in a bid to build a squad for the future.
They rewarded three teenagers, Dhruv Parashar, Nilansh Keswani and Tanish Suri, from the team that reached the U19 Asia Cup final and recorded historic victories over Sri Lanka and Pakistan.
Aayan Afzal Khan, 18, Ali Naseer, 19, Vriitya Aravind, 21, and Aryan Lakra, 22, are already established players and played key roles in the series.
All of these players emerged from the Emirates Cricket Board’s National Academies League, the brainchild of Andy Russell, the ECB’s development manager.
The Academies League was founded in 2016 and currently has 62 academies in the country competing across 275 matches in both the U19 and U16 competitions from October to February. This is followed by the Inter-Emirate age group competition in March.
The inaugural ILT20 School Cup was conducted in November with the winners of each group representing the franchise teams in the finals in January.
From this pathway programme, they now have a bigger pool of youngsters to choose from.
In addition, the ILT20 Development Tournament was held in September ahead of season two of the DP World ILT20 from January 19.
According to Russell, plans are under way to conduct an U13 National Academies League around February and April, and it certainly would give more depth to UAE cricket.
Previously, players arrived in the UAE having played top-class cricket and they had to serve over three years to qualify for the country.
By then, most would be over 30 and past their prime. But with a steady flow of UAE-born youngsters coming through, the talent pool is growing wider and deeper.
What they said
Waseem, the UAE captain, said: “It was a good series and the boys put up a great fight against a Test-playing nation. To win the second game to level the series and going very close in the deciding third game was a creditable effort from the team.
“We have some very good young talent and can obviously improve with more opportunities. I think we gave away a few runs in our fielding but, overall, it was a performance we can take a lot of positives [from going] forward.”
Naveen-ul-Haq, the Afghan quick who was player of the match in the third T20 with a career-best four for 20, added: “It was a good game overall just before our series against India (starting from January 11). It was a good preparation for us.
“We needed to give respect to each and every team that we play, whether you are playing against England, India or the UAE. Cricket is a game in which we must show respect to each and every team. I think the UAE boys deserve that respect, they have gained that respect and they have played quite well throughout this series.”
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Benefits of first-time home buyers' scheme
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- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
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The bio
Favourite book: Peter Rabbit. I used to read it to my three children and still read it myself. If I am feeling down it brings back good memories.
Best thing about your job: Getting to help people. My mum always told me never to pass up an opportunity to do a good deed.
Best part of life in the UAE: The weather. The constant sunshine is amazing and there is always something to do, you have so many options when it comes to how to spend your day.
Favourite holiday destination: Malaysia. I went there for my honeymoon and ended up volunteering to teach local children for a few hours each day. It is such a special place and I plan to retire there one day.
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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