England captain Joe Root claimed his maiden Test five-wicket haul as India were bowled out for just 145 on the second day of the the day-night third Test in Ahmedabad on Thursday.
India's lead was restricted to 33 as England spinners stunned the hosts' batting line-up, crashing from 114-3 to 145 all out.
India resumed on 99-3 and Jack Leach quickly removed Ajinkya Rahane for seven and Rohit Sharma for 66 with his left-arm spin on a viciously turning track.
Root replaced fast bowler James Anderson and struck with his first ball to have Rishabh Pant caught behind for one.
The England captain, playing his 102nd Test, then struck twice in an over to send back Washington Sundar and Axar Patel, both for a duck, and silence the home crowd.
He wrapped up the tail to return figures of five wickets for eight runs in 6.2 overs. The umpires called an early tea after the last wicket fell.
However, England's second innings did not get to a great start. Opener ZakCrawley, comfortably their top scorer on day one, was dismissed to the very first ball of the innings.
Stepping deep in his crease to Axar Patel he was beaten on the outside edge and clean bowled for a golden duck. That was a hammer blow and it was soon followed by another.
Jonny Bairstow was given lbw to the next ball, sweeping over-eagerly but ultimately reprieved when DRS let him off on height, denying Patel a hat-trick across the two innings.
Tomorrow 2021
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- Debate the issue, don't attack the person
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- Express passion for the issue but be aware of when you're losing control or when there's anger. If there is, pause and take some time out.
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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
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World record transfers
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Trans fat is typically found in fried and baked goods, but you may be consuming more than you think.
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