When Virat Kohli holed out in the deep during the Champions Trophy semi-final against Australia in Dubai, there was utter disbelief. Not because India had lost their fifth wicket with 40 still needed from 45 balls, but because Kohli had got out against the run of play so close to the target and after doing all the hard work.
Kohli was born to do many masterful things on the cricket field – the foremost being planning and executing a chase in limited overs games. And even though his powers have started to wane in the Test format, Kohli knew the white ball would not disappoint him.
Things looked far from rosy, though, after a rough couple of months that included humbling Test series defeats to New Zealand and Australia. It seemed Kohli’s time at the top was drawing to a close. The Indian board also sent around orders signaling that results will dictate the future of senior players.
Which is why the Champions Trophy assumed so much significance for the India team. After the famous T20 World Cup win last year, the walls were closing in on senior players after major setbacks in all formats and with time running out to win one more 'big' title.
With the World Test Championship final out of reach after two disastrous defeats, it was all or nothing at the Champions Trophy. Failure to impress there would have meant a guaranteed and immediate overhaul of the team, and possibly the removal of coach Gautam Gambhir.
It was under such pressure that Kohli put in one of his finest efforts in a major tournament. Sure, this is a very short event, with India reaching the final after just four games. But in two of those matches, Kohli reinforced his status as the greatest of them all in the format.
Against Pakistan, India were chasing a challenging target of 242. Kohli, admittedly not in vintage form, put his head down, focussed on ones and twos and scored a remarkable unbeaten ton in a one-sided win.
The challenge was much greater against Australia in the semi-final on Tuesday. Even though the Aussies were missing half their first-choice team and their entire pace attack, the target of 265 on an abrasive Dubai pitch required every bit of grit and focus.
Australia remained in the contest by picking up wickets regularly and by not letting India break free. So Kohli decided to cut out all flamboyance and grind the opposition down with ones and twos; his 84 had just five boundaries, while his ton against Pakistan had just seven fours.
“I wasn't feeling desperate. I was pretty happy knocking ones around. When as a batsman you start taking pride in hitting singles into the gaps, that's when you know you're playing good cricket,” Kohli explained.
It is true that the veteran batsman has scored far more runs at the bigger stage. Kohli is unlikely to ever bat as well as he did during the 2018 England Test series where he alone scored nearly 600 runs in five Tests when the next best was less than 350.
He came into his own as a premier batsman during the 2014 Test tour of Australia, was by far and away the top scorer in the 2023 ODI World Cup (765 runs in 11 games) and even scored almost a thousand runs during the 2016 IPL.
But given the stage he is at in his career, and what is at stake for many players in the team, Kohli’s performance in the Champions Trophy is likely to remain closest to his heart.
Sure, Kohli scored a match-winning fifty in the 2024 T20 World Cup win, but he had failed for the entire tournament before that. Here in Dubai, Kohli has looked in control of his destiny, playing a format he adores, on pitches which have proven to be extremely difficult, and while doing the hard yards while chasing.
Kohli and the rest of the players will never forget the pain of the 2023 home World Cup defeat, where they played like the greatest white-ball team of the modern era only to stumble at the last hurdle. But if he delivers one last time during Sunday’s final, also in Dubai, and gets to lift the Champions Trophy, a large part of that pain will subside and Kohli will get to cherish the crown jewel of a remarkable career.
No_One Ever Really Dies
N*E*R*D
(I Am Other/Columbia)
The specs
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
What the law says
Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.
“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.
“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”
If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.
Gifts exchanged
- King Charles - replica of President Eisenhower Sword
- Queen Camilla - Tiffany & Co vintage 18-carat gold, diamond and ruby flower brooch
- Donald Trump - hand-bound leather book with Declaration of Independence
- Melania Trump - personalised Anya Hindmarch handbag
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
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
SPECS
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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.
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