• Kolkata Knight Riders' captain Shreyas Iyer, left, and Venkatesh Iyer celebrate after their team's eight-wicket win against Sunrisers Hyderabad in the Indian Premier League first qualifier at the Narendra Modi Stadium in Ahmedabad on Tuesday, May 21, 2024. AFP
    Kolkata Knight Riders' captain Shreyas Iyer, left, and Venkatesh Iyer celebrate after their team's eight-wicket win against Sunrisers Hyderabad in the Indian Premier League first qualifier at the Narendra Modi Stadium in Ahmedabad on Tuesday, May 21, 2024. AFP
  • Kolkata Knight Riders' captain Shreyas Iyer scored 58 off 24 balls. AP
    Kolkata Knight Riders' captain Shreyas Iyer scored 58 off 24 balls. AP
  • Kolkata Knight Riders' Venkatesh Iyer hits out on his way to compiling 51 off 28 deliveries. AFP
    Kolkata Knight Riders' Venkatesh Iyer hits out on his way to compiling 51 off 28 deliveries. AFP
  • Sunrisers Hyderabad's captain Pat Cummins, left, celebrates the dismissal of Kolkata Knight Riders' Sunil Narine. AP
    Sunrisers Hyderabad's captain Pat Cummins, left, celebrates the dismissal of Kolkata Knight Riders' Sunil Narine. AP
  • Kolkata Knight Riders' Varun Chakaravarthy, centre, celebrates with teammates after the dismissal of Sunrisers Hyderabad's Bhuvneshwar Kumar. AP
    Kolkata Knight Riders' Varun Chakaravarthy, centre, celebrates with teammates after the dismissal of Sunrisers Hyderabad's Bhuvneshwar Kumar. AP
  • Kolkata Knight Riders' Andre Russell, centre, celebrates after he ran out Sunrisers Hyderabad's Rahul Tripathi. AFP
    Kolkata Knight Riders' Andre Russell, centre, celebrates after he ran out Sunrisers Hyderabad's Rahul Tripathi. AFP
  • Sunrisers Hyderabad's Rahul Tripathi on his way to making 55 of 35 balls. AFP
    Sunrisers Hyderabad's Rahul Tripathi on his way to making 55 of 35 balls. AFP
  • Sunrisers Hyderabad's Travis Head is bowled out by Kolkata Knight Riders' Mitchell Starc for a duck. AP
    Sunrisers Hyderabad's Travis Head is bowled out by Kolkata Knight Riders' Mitchell Starc for a duck. AP
  • Kolkata Knight Riders' Mitchell Starc bowls. AP
    Kolkata Knight Riders' Mitchell Starc bowls. AP
  • Kolkata Knight Riders' Mitchell Starc celebrates after taking the wicket of Sunrisers Hyderabad's Shahbaz Ahmed. AFP
    Kolkata Knight Riders' Mitchell Starc celebrates after taking the wicket of Sunrisers Hyderabad's Shahbaz Ahmed. AFP

Kolkata Knight Riders crush Hyderabad Sunrisers to storm into IPL 2024 final


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Two-time champions Kolkata Knight Riders pummelled Sunrisers Hyderabad by eight wickets in the qualifier to waltz into the final of the Indian Premier League on Tuesday.

Mitchell Starc produced a three-wicket burst to rattle Hyderabad, who managed a below-par 159 before they were all out with three balls left in their innings.

Kolkata romped home with 6.2 overs to spare after unbeaten half-centuries by Venkatesh Iyer (51) and skipper Shreyas Iyer (58).

Hyderabad will get another chance to make Sunday's final when they clash with the winners of Wednesday's eliminator between Rajasthan Royals and Royal Challengers Bengaluru.

Australian Starc entered the league as its most expensive player following his $2.98 million deal with Kolkata, but he struggled for wickets in the first half of the tournament.

The left-arm seamer was bang on the money on Tuesday though as he removed compatriot Travis Head for a duck and sent back Nitish Kumar Reddy and Shahbaz Ahmed in successive deliveries to rock Hyderabad.

Rahul Tripathi (55), Heinrich Klaasen (32) and skipper Pat Cummins (30) took Hyderabad past the 150-mark but it was not enough to test Kolkata's formidable batting line-up.

Rahmanullah Gurbaz and Sunil Narine gave Kolkata a flying start before Venkatesh and Shreyas plundered 97 runs off 44 balls to seal an easy victory.

"Credit to the bowlers. It was a really nice wicket to bat on. To get them all out for 160-odd is something we could not imagine," Venkatesh said.

"So credit to the bowlers for giving us the confidence to just go out there and complete the formalities.

“The spirits were really high and the boys were motivated to go out there and put on a show.

“We have the opportunity to play in an IPL final, which is dreamy for us. It’s always special and I think we now have a realistic chance of lifting that trophy and I’m really, really looking forward to it.”

Hyderabad captain Cummins was confident the 2016 champions could still make the final in Chennai.

"We'll try to put this day behind us quickly. The good thing is we have another crack at it," he said.

“We were just a bit off the pace. I think you have those days in T20 cricket. Even when you’re a really good side you have days where it doesn’t quite work. We were a little short of where we wanted to be with the bat and then couldn’t get it done with the ball.

“Going to Chennai is going to be a bit of a different feel to here so you start again – we’ve got a good body of work this season to look back on so we’ll erase this one and move on.”

Company Profile:

Name: The Protein Bakeshop

Date of start: 2013

Founders: Rashi Chowdhary and Saad Umerani

Based: Dubai

Size, number of employees: 12

Funding/investors:  $400,000 (2018) 

ENGLAND SQUAD

Joe Root (captain), Dom Sibley, Rory Burns, Dan Lawrence, Ben Stokes, Ollie Pope, Ben Foakes (wicketkeeper), Moeen Ali, Olly Stone, Chris Woakes, Jack Leach, Stuart Broad

Fixtures and results:

Wed, Aug 29:

  • Malaysia bt Hong Kong by 3 wickets
  • Oman bt Nepal by 7 wickets
  • UAE bt Singapore by 215 runs

Thu, Aug 30: UAE v Nepal; Hong Kong v Singapore; Malaysia v Oman

Sat, Sep 1: UAE v Hong Kong; Oman v Singapore; Malaysia v Nepal

Sun, Sep 2: Hong Kong v Oman; Malaysia v UAE; Nepal v Singapore

Tue, Sep 4: Malaysia v Singapore; UAE v Oman; Nepal v Hong Kong

Thu, Sep 6: Final

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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

Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

THE SPECS

Engine: 1.5-litre turbocharged four-cylinder

Transmission: Constant Variable (CVT)

Power: 141bhp 

Torque: 250Nm 

Price: Dh64,500

On sale: Now

Springtime in a Broken Mirror,
Mario Benedetti, Penguin Modern Classics

 

The Bio

Favourite vegetable: “I really like the taste of the beetroot, the potatoes and the eggplant we are producing.”

Holiday destination: “I like Paris very much, it’s a city very close to my heart.”

Book: “Das Kapital, by Karl Marx. I am not a communist, but there are a lot of lessons for the capitalist system, if you let it get out of control, and humanity.”

Musician: “I like very much Fairuz, the Lebanese singer, and the other is Umm Kulthum. Fairuz is for listening to in the morning, Umm Kulthum for the night.”

Sweet%20Tooth
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The Bio

Favourite place in UAE: Al Rams pearling village

What one book should everyone read: Any book written before electricity was invented. When a writer willingly worked under candlelight, you know he/she had a real passion for their craft

Your favourite type of pearl: All of them. No pearl looks the same and each carries its own unique characteristics, like humans

Best time to swim in the sea: When there is enough light to see beneath the surface

Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

The specs

Engine: 2.0-litre 4-cylinder turbo

Power: 240hp at 5,500rpm

Torque: 390Nm at 3,000rpm

Transmission: eight-speed auto

Price: from Dh122,745

On sale: now

Sri Lanka squad

Dinesh Chandimal, Dimuth Karunaratne, Kaushal Silva, Kusal Mendis, Angelo Mathews, Lahiru Thirimanne, Niroshan Dickwella, Sadeera Samarawickrama, Rangana Herath, Suranga Lakmal, Nuwan Pradeep, Lakshan Sandakan, Vishwa Fernando, Lahiru Kumara, Jeffrey Vandersay, Milinda Siriwardana, Roshen Silva, Akila Dananjaya, Charith Asalanka, Shaminda Eranga and Dhammika Prasad.

Notable cricketers and political careers
  • India: Kirti Azad, Navjot Sidhu and Gautam Gambhir (rumoured)
  • Pakistan: Imran Khan and Shahid Afridi (rumoured)
  • Sri Lanka: Arjuna Ranatunga, Sanath Jayasuriya, Tillakaratne Dilshan (rumoured)
  • Bangladesh (Mashrafe Mortaza)
How to tell if your child is being bullied at school

Sudden change in behaviour or displays higher levels of stress or anxiety

Shows signs of depression or isolation

Ability to sleep well diminishes

Academic performance begins to deteriorate

Changes in eating habits

Struggles to concentrate

Refuses to go to school

Behaviour changes and is aggressive towards siblings

Begins to use language they do not normally use

WWE Evolution results
  • Trish Stratus and Lita beat Alicia Fox and Mickie James in a tag match
  • Nia Jax won a battle royal, eliminating Ember Moon last to win
  • Toni Storm beat Io Shirai to win the Mae Young Classic
  • Natalya, Sasha Banks and Bayley beat The Riott Squad in a six-woman tag match​​​​​​​
  • Shayna Baszler won the NXT Women’s title by defeating Kairi Sane
  • Becky Lynch retained the SmackDown Women’s Championship against Charlotte Flair in a Last Woman Standing match
  • Ronda Rousey retained the Raw Women’s title by beating Nikki Bella
Scoreline

Man Utd 2 Pogba 27', Martial 49'

Everton 1 Sigurdsson 77'

The biog

Age: 23

Occupation: Founder of the Studio, formerly an analyst at Cleveland Clinic Abu Dhabi

Education: Bachelor of science in industrial engineering

Favourite hobby: playing the piano

Favourite quote: "There is a key to every door and a dawn to every dark night"

Family: Married and with a daughter

RESULTS
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Opening Rugby Championship fixtures:Games can be watched on OSN Sports
Saturday: Australia v New Zealand, Sydney, 1pm (UAE)
Sunday: South Africa v Argentina, Port Elizabeth, 11pm (UAE)

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

The specs

Engine: 3.0-litre flat-six twin-turbocharged

Transmission: eight-speed PDK automatic

Power: 445bhp

Torque: 530Nm

Price: Dh474,600

On Sale: Now

Updated: May 21, 2024, 6:58 PM