England's Jofra Archer has played successive Tests after returning to red-ball cricket after four years. Reuters
England's Jofra Archer has played successive Tests after returning to red-ball cricket after four years. Reuters
England's Jofra Archer has played successive Tests after returning to red-ball cricket after four years. Reuters
England's Jofra Archer has played successive Tests after returning to red-ball cricket after four years. Reuters

Jofra Archer and Jasprit Bumrah conundrums reappear as England and India prepare for Oval Test showdown


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After four Test matches, one of the teams generally pulls away decisively or at least proves to be markedly better. But not in this England-India Test series.

After 20 days of incredible fightbacks and drama, there is very little to differentiate between the sides apart from the scoreline which reads 2-1 in England's favour.

It could easily have been 3-0 or 2-2, such have been the margins in the Anderson-Tendulkar Trophy. While it was India who came within touching distance of completing a stunning win in the Lord's Test, England seemed to have the Manchester Test in the bag when they had the visitors 0-2 and trailing by 311 in the second innings.

However, an epic fightback by India over five sessions earned them a respectable draw and an opportunity to square the series in the fifth Test that begins at the Oval on Thursday.

With a short turnaround between the last two matches, both sides will have very little time to draw up plans or run any repairs before getting back on the field. The stakes will be high as all three results will have a big impact on standings in the World Test Championship table.

Will Archer and Bumrah play?

Haven't we been here before? How many matches should pace spearheads Jofra Archer and Jasprit Bumrah play has been a running theme of the five-match series.

Bumrah was pencilled in to play only three out of the five matches, which he has already done. According to India's own plans, Bumrah should not feature in the final match, especially after hurting his ankle in Manchester.

But Mohammad Siraj has played four Tests on the bounce and deserves a rest more than any other Indian bowler. Also, India coach Gautam Gambhir said no decision has been made on Bumrah's participation. Captain Shubman Gill said the decision might be left to Bumrah.

“If he feels like he's fully fit and available for us, I think it would be a great deal for us,” Gill told the BBC.

With India having a decent chance to square the series, which would be a huge result for new captain Gill and the embattled Gambhir who is fighting to save his Test job, the temptation is to play 'Boom'.

However, the signs are not good. Bumrah's pace was down in the fourth Test and he was negotiated fairly comfortably. His ankle issues can only complicate matters and if he tweaks something on the first day, who will pick up the workload?

Ideally, Arshdeep Singh, if fully fit after his hand injury, and Prasidh Krishna should play in place of Bumrah and Siraj as both veterans have been pushed beyond their limit and there are big assignments ahead. But it is never so simple with the Indian team management.

England are facing a similar conundrum. Fast bowler Archer made a stupendous comeback to Test cricket by bowling a match-winning spell in the Lord's Test. He pushed hard in the fourth Test at Old Trafford but was thwarted by centuries from Gill, Washington Sundar and Ravindra Jadeja.

That Archer played successive Tests despite not playing first-class matches over the last four seasons is praiseworthy. However, he is flirting with danger.

The right-arm quick, who has been on the sidelines for much of his recent career due to multiple injuries, is keen to play the final Test and prove his match fitness for the Ashes.

But former seamer Stuart Broad and captain Nasser Hussain believe England will be risking another injury to Archer if they select him for the Oval Test.

“We can't not have Archer for four years, bring him back and then bowl him into the ground and not see him for another four years,” Broad told Sky Sports.

“(Josh) Tongue started the series, and I know he mainly got lower-order players out, but you probably have a natural replacement for Archer.”

Brydon Carse and Chris Woakes have played all four Tests and are due a rest, while captain Ben Stokes bowled in Manchester despite hamstring and shoulder niggles.

England recalled Jamie Overton to the squad, while Gus Atkinson and Tongue are also in contention to play.

“I don't think you can have Archer playing three on the bounce coming back after four years,” former captain Hussain told Sky Sports.

“Atkinson coming back after a long time, and then Stokes with a niggle as three of your four seamers – but I would definitely play Atkinson on his home ground if fit.”

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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

Top investing tips for UAE residents in 2021

Build an emergency fund: Make sure you have enough cash to cover six months of expenses as a buffer against unexpected problems before you begin investing, advises Steve Cronin, the founder of DeadSimpleSaving.com.

Think long-term: When you invest, you need to have a long-term mindset, so don’t worry about momentary ups and downs in the stock market.

Invest worldwide: Diversify your investments globally, ideally by way of a global stock index fund.

Is your money tied up: Avoid anything where you cannot get your money back in full within a month at any time without any penalty.

Skip past the promises: “If an investment product is offering more than 10 per cent return per year, it is either extremely risky or a scam,” Mr Cronin says.

Choose plans with low fees: Make sure that any funds you buy do not charge more than 1 per cent in fees, Mr Cronin says. “If you invest by yourself, you can easily stay below this figure.” Managed funds and commissionable investments often come with higher fees.

Be sceptical about recommendations: If someone suggests an investment to you, ask if they stand to gain, advises Mr Cronin. “If they are receiving commission, they are unlikely to recommend an investment that’s best for you.”

Get financially independent: Mr Cronin advises UAE residents to pursue financial independence. Start with a Google search and improve your knowledge via expat investing websites or Facebook groups such as SimplyFI. 

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UAE currency: the story behind the money in your pockets
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Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

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Price: From Dh149,900

Ticket prices

General admission Dh295 (under-three free)

Buy a four-person Family & Friends ticket and pay for only three tickets, so the fourth family member is free

Buy tickets at: wbworldabudhabi.com/en/tickets

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Dubai World Cup draw

1. Gunnevera

2. Capezzano

3. North America

4. Audible

5. Seeking The Soul

6. Pavel

7. Gronkowski

8. Axelrod

9. New Trails

10. Yoshida

11. K T Brave

12. Thunder Snow

13. Dolkong 

Sreesanth's India bowling career

Tests 27, Wickets 87, Average 37.59, Best 5-40

ODIs 53, Wickets 75, Average 33.44, Best 6-55

T20Is 10, Wickets 7, Average 41.14, Best 2-12

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Monster Hunter: World

Capcom

PlayStation 4, Xbox One

Low turnout
Two months before the first round on April 10, the appetite of voters for the election is low.

Mathieu Gallard, account manager with Ipsos, which conducted the most recent poll, said current forecasts suggested only two-thirds were "very likely" to vote in the first round, compared with a 78 per cent turnout in the 2017 presidential elections.

"It depends on how interesting the campaign is on their main concerns," he told The National. "Just now, it's hard to say who, between Macron and the candidates of the right, would be most affected by a low turnout."

Updated: July 29, 2025, 7:24 AM