• ENGLAND RATINGS: 1) Rory Burns – 5. Only lasted an hour with the bat in the first innings, then was overlooked for duty in the second. Getty
    ENGLAND RATINGS: 1) Rory Burns – 5. Only lasted an hour with the bat in the first innings, then was overlooked for duty in the second. Getty
  • 2) Dom Sibley – 8. Earned some criticism for the slowness of his century. Which was harsh. His attrition wore down Shannon Gabriel and Alzarri Joseph, and set up England. PA
    2) Dom Sibley – 8. Earned some criticism for the slowness of his century. Which was harsh. His attrition wore down Shannon Gabriel and Alzarri Joseph, and set up England. PA
  • 3) Zak Crawley – 3. Beat his good mate Joe Denly to the No 3 place in the side with Root’s returned, then promptly bagged a golden duck. Avoided a king pair, at least. AP
    3) Zak Crawley – 3. Beat his good mate Joe Denly to the No 3 place in the side with Root’s returned, then promptly bagged a golden duck. Avoided a king pair, at least. AP
  • 4) Joe Root – 7. Still finding his way with the bat in his first game after lockdown, but played his cards well with the captaincy. Getty
    4) Joe Root – 7. Still finding his way with the bat in his first game after lockdown, but played his cards well with the captaincy. Getty
  • 5) Ben Stokes – 9.5. Irrepressible. Scores hundreds. Whacks it further than Happy Gilmore. Bowls swing. Bowls bouncers. Nothing can keep him down. Other than a bit of indigestion. AFP
    5) Ben Stokes – 9.5. Irrepressible. Scores hundreds. Whacks it further than Happy Gilmore. Bowls swing. Bowls bouncers. Nothing can keep him down. Other than a bit of indigestion. AFP
  • 6) Ollie Pope – 5. Missed the party in the first innings, coming in after a huge stand between Stokes and Sibley. Scampered well in search of quick runs on the last morning. Getty
    6) Ollie Pope – 5. Missed the party in the first innings, coming in after a huge stand between Stokes and Sibley. Scampered well in search of quick runs on the last morning. Getty
  • 7) Jos Buttler – 6. Went in to bat twice when the situation was perfectly set for his brand of big hitting. Made 40 in the first, then missed out in the second. Getty
    7) Jos Buttler – 6. Went in to bat twice when the situation was perfectly set for his brand of big hitting. Made 40 in the first, then missed out in the second. Getty
  • 8) Chris Woakes – 7. Five wickets. A miserly run rate. A fine return to the side. How England are going to decide their bowling attack for the next game, who knows? PA
    8) Chris Woakes – 7. Five wickets. A miserly run rate. A fine return to the side. How England are going to decide their bowling attack for the next game, who knows? PA
  • 9) Sam Curran – 7. Three wickets in the match was not a spectacular haul, but it felt as though each arrived at a vital moment in the game. Reuters
    9) Sam Curran – 7. Three wickets in the match was not a spectacular haul, but it felt as though each arrived at a vital moment in the game. Reuters
  • 10) Dom Bess – 6. A classic offspinner’s delivery to take the crucial late wicket of Jason Holder, but England might have expected their spinner to be more of a threat sooner. Getty
    10) Dom Bess – 6. A classic offspinner’s delivery to take the crucial late wicket of Jason Holder, but England might have expected their spinner to be more of a threat sooner. Getty
  • 11) Stuart Broad – 8. Gave a retort to being stood down with words last week, and deeds this one. A constant threat with the ball, as he tends to be when he has a point to prove. Getty
    11) Stuart Broad – 8. Gave a retort to being stood down with words last week, and deeds this one. A constant threat with the ball, as he tends to be when he has a point to prove. Getty
  • WEST INDIES RATINGS: 1) Kraigg Brathwaite – 7. Missed out on a good chance of a ton in the first innings, and fell early in the second for the second match running. AP
    WEST INDIES RATINGS: 1) Kraigg Brathwaite – 7. Missed out on a good chance of a ton in the first innings, and fell early in the second for the second match running. AP
  • 2) John Campbell – 3. Twelve and four with the bat, but his last morning drop of Stokes was a more significant issue. It allowed England to race to set a total. Getty
    2) John Campbell – 3. Twelve and four with the bat, but his last morning drop of Stokes was a more significant issue. It allowed England to race to set a total. Getty
  • 3) Shai Hope – 4. Currently a pale shadow of the player who was named Wisden Cricketer of the Year last time he played Tests in England. AFP
    3) Shai Hope – 4. Currently a pale shadow of the player who was named Wisden Cricketer of the Year last time he played Tests in England. AFP
  • 4) Shamarh Brooks – 8. Half-centuries in either innings as he continues to establish his place in the Windies batting line up aged 31. AP
    4) Shamarh Brooks – 8. Half-centuries in either innings as he continues to establish his place in the Windies batting line up aged 31. AP
  • 5) Roston Chase – 7. Five wickets in England’s first innings – albeit at quite a cost – and a 50, too, but West Indies could have done with him sticking around on the final day. PA
    5) Roston Chase – 7. Five wickets in England’s first innings – albeit at quite a cost – and a 50, too, but West Indies could have done with him sticking around on the final day. PA
  • 6) Jermaine Blackwood – 7. He is getting used to counter-attacking rearguards in the fourth innings. If he can deliver first time around, it would bring benefits. Reuters
    6) Jermaine Blackwood – 7. He is getting used to counter-attacking rearguards in the fourth innings. If he can deliver first time around, it would bring benefits. Reuters
  • 7) Shane Dowrich – 2. Could not have gone much worse for the wicketkeeper. He bagged a pair with the bat, and looked ragged with the gloves, too. AFP
    7) Shane Dowrich – 2. Could not have gone much worse for the wicketkeeper. He bagged a pair with the bat, and looked ragged with the gloves, too. AFP
  • 8) Jason Holder – 6. Not quite the influence he had at Southampton, but it still felt he retains semblance of control with his captaincy. His funky use of reviews in England’s second innings was good fun. PA
    8) Jason Holder – 6. Not quite the influence he had at Southampton, but it still felt he retains semblance of control with his captaincy. His funky use of reviews in England’s second innings was good fun. PA
  • 9 Alzarri Joseph – 5. Not the only Windies bowler to struggle with the workload, and went off injured in the first innings. Played a neat cameo as nightwatchman. Reuters
    9 Alzarri Joseph – 5. Not the only Windies bowler to struggle with the workload, and went off injured in the first innings. Played a neat cameo as nightwatchman. Reuters
  • 10) Kemar Roach – 7. More than 500 balls without a wicket since the India series - then two in two in the first innings. He had fully earned them, too. AFP
    10) Kemar Roach – 7. More than 500 balls without a wicket since the India series - then two in two in the first innings. He had fully earned them, too. AFP
  • 11) Shannon Gabriel – 4. Struggled to back up his brilliance from the first Test, both in terms of fitness and discipline with the ball. Started with five wides, and bowled two balls straight to second slip. AP
    11) Shannon Gabriel – 4. Struggled to back up his brilliance from the first Test, both in terms of fitness and discipline with the ball. Started with five wides, and bowled two balls straight to second slip. AP

Cricket

Ben Stokes almost a perfect 10, Shamarh Brooks 8: England v West Indies 2nd Test ratings

Hosts take the series into the decider after 113-run win in Manchester

Paul Radley
Paul Radley
Dubai

July 21, 2020

  • English
  • Arabic

England defeated the West Indies by 113 runs to win the second Test in Manchester on Monday.

The West Indies were set a target of 312 to win the series but were bowled out for 198 on the fifth and final day as England levelled the three-match series 1-1.

England all-rounder Ben Stokes starred with the bat and ball to set up victory and take the series into the decider in Manchester.

Above is a picture gallery of the player ratings from the second Test. To view the ratings, click on the arrows or if on a mobile device, just swipe.

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Company%20profile
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Teri%20Baaton%20Mein%20Aisa%20Uljha%20Jiya
%3Cp%3E%3Cstrong%3EDirectors%3A%3C%2Fstrong%3E%20Amit%20Joshi%20and%20Aradhana%20Sah%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECast%3A%3C%2Fstrong%3E%20Shahid%20Kapoor%2C%20Kriti%20Sanon%2C%20Dharmendra%2C%20Dimple%20Kapadia%2C%20Rakesh%20Bedi%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
In numbers

Number of Chinese tourists coming to UAE in 2017 was... 1.3m

Alibaba’s new ‘Tech Town’  in Dubai is worth... $600m

China’s investment in the MIddle East in 2016 was... $29.5bn

The world’s most valuable start-up in 2018, TikTok, is valued at... $75bn

Boost to the UAE economy of 5G connectivity will be... $269bn 

While you're here
The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

THE LIGHT

Director: Tom Tykwer

Starring: Tala Al Deen, Nicolette Krebitz, Lars Eidinger

Rating: 3/5

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
While you're here
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

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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