After 34 matches over the course of a month, the two best teams in the DP World International League T20 were finally split by an arcane technicality of cricket’s law book.
Even allowing for the correct reading of Law 27.3.2, and multiple TV replays in super-low mo, the pivotal moment in the 2025 final of the UAE’s franchise competition was still contentious.
On the second ball of the seventh over of Dubai Capitals’ pursuit of 190 to beat Desert Vipers, Nathan Sowter had Rovman Powell smartly stumped down the leg-side by Azam Khan. Powell was clearly out of his ground, and the Capitals appeared sunk, on 56-4.
As the Jamaican batter was on his way back to the dressing room, the TV umpire, Paul Wilson, intervened.
The relevant law says, “the wicketkeeper shall remain wholly behind the wicket at the striker’s end from the moment the ball comes into play until the ball” is hit or passes the wicket, or the striker attempts a run. If not, a no ball must be given.
Wilson ruled that Azam’s gloves had just moved faintly ahead of the stumps as the ball passed by Powell. If so, it was barely perceptible.
Sowter bowled a wide off the next ball, and the ball after that was dispatched into the stands. The momentum had shifted inexorably to the Capitals, and the Vipers were unable to reassert control.
Powell himself made 63 from 38 balls. Aided by brilliant cameos from Dasun Shanaka and Sikandar Raza, it was enough for the Capitals to claim a four wicket win with four balls remaining.
That means the Dubai side are the first to win a major trophy for GMR, the company who also own the Indian Premier League side of the same name from Delhi.
There was plenty of niggle to spice this game. It was the fourth time these sides had met in the space of 20 days, and familiarity seems to have bred contempt.
Especially when it comes to Gulbadin Naib. The muscle-bound Afghan all-rounder has been a revelation for the Capitals with both bat and ball in this competition.
His penchant for flexing his biceps when celebrating wickets has clearly got up a few noses, though.
In the course of his fine half-century, Vipers captain Sam Curran imitated the flex, after Gulbadin had misfielded off his own bowling.
When Gulbadin was then dismissed cheaply in the run chase, Mohammed Amir, the bowler, did the same, while Curran also gave the batter a send off.
Curran was clearly amped. During his outstanding innings of 62 not out off 33 balls he hit a six into the top tier which measured a massive 117 metres.
His late push with Azam Khan – the duo added 67 for the fifth wicket in the last five overs of the Vipers effort – helped them post 189-5, after Max Holden had made a fine 76 earlier in the innings.
That meant the Capitals would require the exact same target as they had when they faced the Vipers in the first qualifier on Wednesday. They won that game in a final-ball thriller.
With the title on the line this time around, it was no less tense. The nerves must have been racing in the Capitals dressing room after they were reduced to 31 for three within the first five overs.
Those three cheap wickets were David Warner, Gulbadin and Sam Billings, the three stars of the Capitals batting line up.
Powell, for his part, had been shy of time at the wicket in this competition. That might have continued were it not for the remarkable reprieve that allowed him to become the hero of the night for the Capitals.
KINGDOM%20OF%20THE%20PLANET%20OF%20THE%20APES
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Wes%20Ball%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Owen%20Teague%2C%20Freya%20Allen%2C%20Kevin%20Durand%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3.5%2F5%3C%2Fp%3E%0A
Profile of Tamatem
Date started: March 2013
Founder: Hussam Hammo
Based: Amman, Jordan
Employees: 55
Funding: $6m
Funders: Wamda Capital, Modern Electronics (part of Al Falaisah Group) and North Base Media
The Florida Project
Director: Sean Baker
Starring: Bria Vinaite, Brooklynn Prince, Willem Dafoe
Four stars
Zayed Sustainability Prize
The biog
Favourite food: Tabbouleh, greek salad and sushi
Favourite TV show: That 70s Show
Favourite animal: Ferrets, they are smart, sensitive, playful and loving
Favourite holiday destination: Seychelles, my resolution for 2020 is to visit as many spiritual retreats and animal shelters across the world as I can
Name of first pet: Eddy, a Persian cat that showed up at our home
Favourite dog breed: I love them all - if I had to pick Yorkshire terrier for small dogs and St Bernard's for big
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
Ultra processed foods
- Carbonated drinks, sweet or savoury packaged snacks, confectionery, mass-produced packaged breads and buns
- margarines and spreads; cookies, biscuits, pastries, cakes, and cake mixes, breakfast cereals, cereal and energy bars;
- energy drinks, milk drinks, fruit yoghurts and fruit drinks, cocoa drinks, meat and chicken extracts and instant sauces
- infant formulas and follow-on milks, health and slimming products such as powdered or fortified meal and dish substitutes,
- many ready-to-heat products including pre-prepared pies and pasta and pizza dishes, poultry and fish nuggets and sticks, sausages, burgers, hot dogs, and other reconstituted meat products, powdered and packaged instant soups, noodles and desserts.
Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
The biog
Age: 19
Profession: medical student at UAE university
Favourite book: The Ocean at The End of The Lane by Neil Gaiman
Role model: Parents, followed by Fazza (Shiekh Hamdan bin Mohammed)
Favourite poet: Edger Allen Poe
The Penguin
Starring: Colin Farrell, Cristin Milioti, Rhenzy Feliz
Creator: Lauren LeFranc
Rating: 4/5
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.
More from Neighbourhood Watch
MATCH INFO
Uefa Champions League semi-final, second leg result:
Ajax 2-3 Tottenham
Tottenham advance on away goals rule after tie ends 3-3 on aggregate
Final: June 1, Madrid
