• England's Zak Crawley celebrates his century against Pakistan during day one of the third Test at the Ageas Bowl, Southampton. PA
    England's Zak Crawley celebrates his century against Pakistan during day one of the third Test at the Ageas Bowl, Southampton. PA
  • England's Zak Crawley reacts as he walks off at the end of play. Reuters
    England's Zak Crawley reacts as he walks off at the end of play. Reuters
  • Dom Sibley, Stuart Broad, Mark Wood, Jonathan Trott, Dom Bess and James Anderson applaud Jos Buttler and Zak Crawley off at the end of the day's play. Getty
    Dom Sibley, Stuart Broad, Mark Wood, Jonathan Trott, Dom Bess and James Anderson applaud Jos Buttler and Zak Crawley off at the end of the day's play. Getty
  • Zak Crawley and Jos Buttler of England walk off after a 205-run unbeaten partnership aginst Pakistantat the Ageas Bowl. Getty
    Zak Crawley and Jos Buttler of England walk off after a 205-run unbeaten partnership aginst Pakistantat the Ageas Bowl. Getty
  • Zak Crawley acknowledges the applause from his teammates. AP
    Zak Crawley acknowledges the applause from his teammates. AP
  • England's Zak Crawley, left, and Jos Buttler at the end of day one. AP
    England's Zak Crawley, left, and Jos Buttler at the end of day one. AP
  • Zak Crawley of England hits more runs. Getty
    Zak Crawley of England hits more runs. Getty

'A great moment' - Zak Crawley stars against Pakistan with maiden Test ton for England - in pictures


  • English
  • Arabic

Zak Crawley will look to push on to 200 after fulfilling his dreams of becoming a Test centurion in the third Test against Pakistan.

Crawley brought up a stylish maiden international ton on day one of the series decider at the Ageas Bowl and then motored on to 171 not out to ensure the knock would be talked about for years to come as England closed on 332-4.

If he continues in the same vein on day two he could yet achieve something even more special, while Jos Buttler has the chance to convert a flowing unbeaten 87.

The vice-captain has passed three figures just once before in Tests, two years ago against India, but has found form in the past couple of weeks and pulled his weight in a game-changing stand worth 205.

Crawley remained the main attraction, though, and was suitably awed as he reflected on his magnificent effort two games after being recalled to the team.

His previous best in 11 attempts for England was a lively 76 against the West Indies last month and he has only made three first-class centuries for Kent in his county career.

"It's the best feeling I've had on a cricket field, a great moment," he said.

"It was just how I imagined it, an unbelievable feeling of elation out there. It was all a bit of a blur, but I could see the lads up on the balcony. I was trying to stay calm but inside I was absolutely buzzing.

"It almost flashed before my eyes...my whole career so far. I could kind of see all the nets I'd done in the past and all the time I had gone on my own to hit some balls.

"You do question yourself when you're in a run of low scores and you can't buy a run whether it was worth it, or whether you're better off doing something else. It was all worth it."

Crawley may not have had the chance had family circumstances not called Ben Stokes away to New Zealand but when the all-rounder is back on duty, Crawley is unlikely to be moved aside easily.

He has plenty of hunger to make an even stronger case, too. "I felt like I had a point to prove and I still do," he said.

"There's still plenty of hard work to do to prove myself at this level. The new ball is still fresh and it's going to be a tricky 20 minutes when their bowlers are rested up.

"But if we can keep going and Jos keeps batting the way he does, taking the pressure off me, hopefully I can get a decent score."

RESULT

Everton 2 Huddersfield Town 0
Everton: 
Sigurdsson (47'), Calvert-Lewin (73')

Man of the Match: Dominic Calvert-Lewin (Everton)

Manchester United v Liverpool

Premier League, kick off 7.30pm (UAE)

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

The biog

Favourite film: Motorcycle Dairies, Monsieur Hulot’s Holiday, Kagemusha

Favourite book: One Hundred Years of Solitude

Holiday destination: Sri Lanka

First car: VW Golf

Proudest achievement: Building Robotics Labs at Khalifa University and King’s College London, Daughters

Driverless cars or drones: Driverless Cars

IF YOU GO
 
The flights: FlyDubai offers direct flights to Catania Airport from Dubai International Terminal 2 daily with return fares starting from Dh1,895.
 
The details: Access to the 2,900-metre elevation point at Mount Etna by cable car and 4x4 transport vehicle cost around €57.50 (Dh248) per adult. Entry into Teatro Greco costs €10 (Dh43). For more go to www.visitsicily.info

 Where to stay: Hilton Giardini Naxos offers beachfront access and accessible to Taormina and Mount Etna. Rooms start from around €130 (Dh561) per night, including taxes.

Best Academy: Ajax and Benfica

Best Agent: Jorge Mendes

Best Club : Liverpool   

 Best Coach: Jurgen Klopp (Liverpool)  

 Best Goalkeeper: Alisson Becker

 Best Men’s Player: Cristiano Ronaldo

 Best Partnership of the Year Award by SportBusiness: Manchester City and SAP

 Best Referee: Stephanie Frappart

Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)

Best Sporting Director: Andrea Berta (Atletico Madrid)

Best Women's Player:  Lucy Bronze

Best Young Arab Player: Achraf Hakimi

 Kooora – Best Arab Club: Al Hilal (Saudi Arabia)

 Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)

 Player Career Award: Miralem Pjanic and Ryan Giggs

Company%20profile
%3Cp%3EName%3A%20Tabby%3Cbr%3EFounded%3A%20August%202019%3B%20platform%20went%20live%20in%20February%202020%3Cbr%3EFounder%2FCEO%3A%20Hosam%20Arab%2C%20co-founder%3A%20Daniil%20Barkalov%3Cbr%3EBased%3A%20Dubai%2C%20UAE%3Cbr%3ESector%3A%20Payments%3Cbr%3ESize%3A%2040-50%20employees%3Cbr%3EStage%3A%20Series%20A%3Cbr%3EInvestors%3A%20Arbor%20Ventures%2C%20Mubadala%20Capital%2C%20Wamda%20Capital%2C%20STV%2C%20Raed%20Ventures%2C%20Global%20Founders%20Capital%2C%20JIMCO%2C%20Global%20Ventures%2C%20Venture%20Souq%2C%20Outliers%20VC%2C%20MSA%20Capital%2C%20HOF%20and%20AB%20Accelerator.%3Cbr%3E%3C%2Fp%3E%0A
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3ESmartCrowd%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2018%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3ESiddiq%20Farid%20and%20Musfique%20Ahmed%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%20%2F%20PropTech%0D%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%20%3C%2Fstrong%3E%24650%2C000%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%3C%2Fstrong%3E%2035%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3ESeries%20A%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EVarious%20institutional%20investors%20and%20notable%20angel%20investors%20(500%20MENA%2C%20Shurooq%2C%20Mada%2C%20Seedstar%2C%20Tricap)%3C%2Fp%3E%0A
Countdown to Zero exhibition will show how disease can be beaten

Countdown to Zero: Defeating Disease, an international multimedia exhibition created by the American Museum of National History in collaboration with The Carter Center, will open in Abu Dhabi a  month before Reaching the Last Mile.

Opening on October 15 and running until November 15, the free exhibition opens at The Galleria mall on Al Maryah Island, and has already been seen at the Jimmy Carter Presidential Library and Museum in Atlanta, the American Museum of Natural History in New York, and the London School of Hygiene and Tropical Medicine.