England's Joe Root celebrates after reaching his century in the fifth Ashes Test in Sydney. Reuters
England's Joe Root celebrates after reaching his century in the fifth Ashes Test in Sydney. Reuters
England's Joe Root celebrates after reaching his century in the fifth Ashes Test in Sydney. Reuters
England's Joe Root celebrates after reaching his century in the fifth Ashes Test in Sydney. Reuters

Ashes: Joe Root saves his best for last in Sydney Test


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Joe Root made the most of his good form in what has otherwise been a largely forgettable Ashes tour for England as the former captain smashed a brilliant 160 to power the visitors to 384 on the ⁠second day of the fifth and final Test in Sydney.

The jubilation in England's camp was short-lived though as another belligerent innings from Travis Head took Australia to 166-2 in response.

But Monday was all bout Root. His 41st Test century carried England to their highest score of a troubled Ashes tour. Root was a class above his teammates as he converted an unbeaten 72 overnight into a superb 160 at a sold-out SCG.

After ending his 12-year wait for a first hundred Down Under last month in Brisbane, Root made it two in four matches to reinforce his status as a modern great in Tests.

While England's ​hopes of regaining the urn are long gone after defeats in the first three Tests, they are showing fight. England won the Melbourne Test on a fiery pitch inside two days and are now in a respectable position at the SCG.

Until Australia took the second new ball, Root looked in ​full control in the sunshine on a good pitch. His 242-ball knock included 15 ‌fours and had no sixes.

“Looking at the surface and how it could potentially play out here, maximising that first-innings score was always going to ⁠be important,” Root said.

“To contribute heavily to that is obviously what it's about as a batter, that's your job. There's so much to play for throughout the next three days and we find ourselves very much in the game.”

Backup seamer Michael Neser (4-60) was once again the pick of the Australian bowlers. He has made the most of the opportunities provided to him this Ashes following injuries to regular quicks Josh Hazlewood and Pat Cummins. Nesser ended Root's knock with an athletic catch off his own bowling and two deliveries later bowled Josh Tongue to conclude England's innings.

England bowlers then created some early chances with Jake Weatherald dropped twice in the space of three balls. Weatherald was trapped in front by Ben Stokes for 21 and the England captain also removed Marnus Labuschagne for 48 with stumps in sight.

However, Head – one of only three centurions in the series along with Root and Alex Carey – rattled along. He reached the half-century mark for the third time in ⁠the series with a typically aggressive shot through the covers and will resume on day three on ​91 not out.

Root not retiring yet

There has been speculation about the future of 35-year-old Root and whether the Sydney Test will be his final Ashes match in Australia. He paused and acknowledged the crowd after getting out on Monday. Asked about his gesture to the crowd after he was dismissed, Root said he was ‌simply thanking the travelling England supporters.

“I think you might be looking into it a ‍little bit too much. I just ‍felt like we've had some amazing support throughout this series,” Root said.

“We've not been able ⁠to achieve what we set out to as a group, but at no point has that support ever wavered. It's been exceptional, and I just wanted to say thank you.”

Root said he had no idea whether he will return as a 39-year-old for another Ashes series Down Under.

“In terms of whether I'm likely to come back in four years or if this is the last time I play here, who knows? I'd love to come back, but we'll see how things unfold in time,” he said.

What is the Supreme Petroleum Council?

The Abu Dhabi Supreme Petroleum Council was established in 1988 and is the highest governing body in Abu Dhabi’s oil and gas industry. The council formulates, oversees and executes the emirate’s petroleum-related policies. It also approves the allocation of capital spending across state-owned Adnoc’s upstream, downstream and midstream operations and functions as the company’s board of directors. The SPC’s mandate is also required for auctioning oil and gas concessions in Abu Dhabi and for awarding blocks to international oil companies. The council is chaired by Sheikh Khalifa, the President and Ruler of Abu Dhabi while Sheikh Mohamed bin Zayed, Abu Dhabi’s Crown Prince and Deputy Supreme Commander of the Armed Forces, is the vice chairman.

The smuggler

Eldarir had arrived at JFK in January 2020 with three suitcases, containing goods he valued at $300, when he was directed to a search area.
Officers found 41 gold artefacts among the bags, including amulets from a funerary set which prepared the deceased for the afterlife.
Also found was a cartouche of a Ptolemaic king on a relief that was originally part of a royal building or temple. 
The largest single group of items found in Eldarir’s cases were 400 shabtis, or figurines.

Khouli conviction

Khouli smuggled items into the US by making false declarations to customs about the country of origin and value of the items.
According to Immigration and Customs Enforcement, he provided “false provenances which stated that [two] Egyptian antiquities were part of a collection assembled by Khouli's father in Israel in the 1960s” when in fact “Khouli acquired the Egyptian antiquities from other dealers”.
He was sentenced to one year of probation, six months of home confinement and 200 hours of community service in 2012 after admitting buying and smuggling Egyptian antiquities, including coffins, funerary boats and limestone figures.

For sale

A number of other items said to come from the collection of Ezeldeen Taha Eldarir are currently or recently for sale.
Their provenance is described in near identical terms as the British Museum shabti: bought from Salahaddin Sirmali, "authenticated and appraised" by Hossen Rashed, then imported to the US in 1948.

- An Egyptian Mummy mask dating from 700BC-30BC, is on offer for £11,807 ($15,275) online by a seller in Mexico

- A coffin lid dating back to 664BC-332BC was offered for sale by a Colorado-based art dealer, with a starting price of $65,000

- A shabti that was on sale through a Chicago-based coin dealer, dating from 1567BC-1085BC, is up for $1,950

Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions
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Sam Smith

Where: du Arena, Abu Dhabi

When: Saturday November 24

Rating: 4/5

Padmaavat

Director: Sanjay Leela Bhansali

Starring: Ranveer Singh, Deepika Padukone, Shahid Kapoor, Jim Sarbh

3.5/5

Total eligible population

About 57.5 million people
51.1 million received a jab
6.4 million have not

Where are the unvaccinated?

England 11%
Scotland 9%
Wales 10%
Northern Ireland 14% 

The low down

Producers: Uniglobe Entertainment & Vision Films

Director: Namrata Singh Gujral

Cast: Rajkummar Rao, Nargis Fakhri, Bo Derek, Candy Clark

Rating: 2/5

Formula Middle East Calendar (Formula Regional and Formula 4)
Round 1: January 17-19, Yas Marina Circuit – Abu Dhabi
 
Round 2: January 22-23, Yas Marina Circuit – Abu Dhabi
 
Round 3: February 7-9, Dubai Autodrome – Dubai
 
Round 4: February 14-16, Yas Marina Circuit – Abu Dhabi
 
Round 5: February 25-27, Jeddah Corniche Circuit – Saudi Arabia
MATCH INFO

Everton 2 (Tosun 9', Doucoure 93')

Rotherham United 1 (Olosunde 56')

Man of the Match Olosunde  (Rotherham)

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MATCH INFO

Quarter-finals

Saturday (all times UAE)

England v Australia, 11.15am 
New Zealand v Ireland, 2.15pm

Sunday

Wales v France, 11.15am
Japan v South Africa, 2.15pm

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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Hili 2: Unesco World Heritage site

The site is part of the Hili archaeological park in Al Ain. Excavations there have proved the existence of the earliest known agricultural communities in modern-day UAE. Some date to the Bronze Age but Hili 2 is an Iron Age site. The Iron Age witnessed the development of the falaj, a network of channels that funnelled water from natural springs in the area. Wells allowed settlements to be established, but falaj meant they could grow and thrive. Unesco, the UN's cultural body, awarded Al Ain's sites - including Hili 2 - world heritage status in 2011. Now the most recent dig at the site has revealed even more about the skilled people that lived and worked there.

Torbal Rayeh Wa Jayeh
Starring: Ali El Ghoureir, Khalil El Roumeithy, Mostafa Abo Seria
Stars: 3

Updated: January 05, 2026, 12:15 PM