England's Joe Root, centre, walks on to the Sydney Cricket Ground during training for their Ashes cricket Test match against Australia in Sydney. The Test begins on Thursday. Rick Rycroft / AP Photo
England's Joe Root, centre, walks on to the Sydney Cricket Ground during training for their Ashes cricket Test match against Australia in Sydney. The Test begins on Thursday. Rick Rycroft / AP Photo
England's Joe Root, centre, walks on to the Sydney Cricket Ground during training for their Ashes cricket Test match against Australia in Sydney. The Test begins on Thursday. Rick Rycroft / AP Photo
England's Joe Root, centre, walks on to the Sydney Cricket Ground during training for their Ashes cricket Test match against Australia in Sydney. The Test begins on Thursday. Rick Rycroft / AP Photo

England desperate for consolation Ashes win in Sydney


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Even with the series beyond them and Ashes already returned to Australia, England will be desperate to back up an encouraging performance in Melbourne and secure a consolation victory in the fifth and final Test in Sydney this week.

Avoiding a whitewash may not be much to crow about but Joe Root's party must take a modicum of pride in apparently not disintegrating as the 2013-14 tourists did, an impression which a taste of victory in the Harbour City would confirm.

Given the fierce nature of the rivalry, though, Australia will be looking to ruthlessly drive home their advantage with a big win in front of a big crowd at the Sydney Cricket Ground, which is sold out for the first three days.

Australia captain Steve Smith's magnificent century helped save a draw in the Boxing Day Test and the hosts are confident he will recover from the stiff back that prevented him from training on Tuesday in time for Thursday's toss.

Left-arm quick Mitchell Starc, who missed the fourth Test with a bruised heel, did bowl in the nets and should return to terrorise the English batsmen as he did with his 19 wickets in the first three Test victories in Brisbane, Adelaide and Perth.

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In his absence, Alastair Cook's double century and the bowling of the experienced seam duo of Stuart Broad and James Anderson gave England the sniff of a win at the Melbourne Cricket Ground only for the weather and Smith to deny them.

"If we'd won the game, then you'd maybe say there'd be more questions posed to Australia," opening batsman Mark Stoneman told reporters on Tuesday.

"It's given us a lot of confidence moving forward that the things we tried to put in place earlier in the series have come through to a certain degree, but ultimately we want to win a game of cricket on this tour."

The SCG traditionally offers some turn and with slow-bowling all-rounder Moeen Ali out of form, leg-spinner Mason Crane looks set to become the third Englishman to make his Test debut in the series.

Australia drafted left-arm tweaker Ashton Agar into their squad to give them an option of a twin spin attack with Nathan Lyon but the more likely change to the side will be the return of pace spearhead Starc for Jackson Bird.

"I know he's pretty confident he's going to play," fellow quick Pat Cummins said of Starc on Tuesday.

"I haven't spoken to him but it looked like he was bowling quick, running around and wasn't limping."

SERIE A FIXTURES

Friday (UAE kick-off times)

Sassuolo v Bologna (11.45pm)

Saturday

Brescia v Torino (6pm)

Inter Milan v Verona (9pm)

Napoli v Genoa (11.45pm)

Sunday

Cagliari v Verona (3.30pm)

Udinese v SPAL (6pm)

Sampdoria v Atalanta (6pm)

Lazio v Lecce (6pm)

Parma v Roma (9pm)

Juventus v Milan (11.45pm)

 

The specs: 2018 Audi RS5

Price, base: Dh359,200

Engine: 2.9L twin-turbo V6

Transmission: Eight-speed automatic

Power: 450hp at 5,700rpm

Torque: 600Nm at 1,900rpm

Fuel economy, combined: 8.7L / 100km

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UAE currency: the story behind the money in your pockets
Racecard:

6.30pm: Mazrat Al Ruwayah (PA) | Group 2 | US$55,000 (Dirt) | 1,600 metres

7.05pm: Meydan Sprint (TB) | Group 2 | $250,000 (Turf) | 1,000m

7.40pm: Firebreak Stakes | Group 3 | $200,000 (D) | 1,600m

8.15pm: Meydan Trophy | Conditions (TB) | $100,000 (T) | 1,900m

8.50pm: Balanchine | Group 2 (TB) | $250,000 (T) | 1,800m

9.25pm: Handicap (TB) | $135,000 (D) | 1,200m

10pm: Handicap (TB) | $175,000 (T) | 2,410m.

From Zero

Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

Rating: 4/5

Indoor cricket World Cup:
Insportz, Dubai, September 16-23

UAE fixtures:
Men

Saturday, September 16 – 1.45pm, v New Zealand
Sunday, September 17 – 10.30am, v Australia; 3.45pm, v South Africa
Monday, September 18 – 2pm, v England; 7.15pm, v India
Tuesday, September 19 – 12.15pm, v Singapore; 5.30pm, v Sri Lanka
Thursday, September 21 – 2pm v Malaysia
Friday, September 22 – 3.30pm, semi-final
Saturday, September 23 – 3pm, grand final

Women
Saturday, September 16 – 5.15pm, v Australia
Sunday, September 17 – 2pm, v South Africa; 7.15pm, v New Zealand
Monday, September 18 – 5.30pm, v England
Tuesday, September 19 – 10.30am, v New Zealand; 3.45pm, v South Africa
Thursday, September 21 – 12.15pm, v Australia
Friday, September 22 – 1.30pm, semi-final
Saturday, September 23 – 1pm, grand final

UAE squad

Esha Oza (captain), Al Maseera Jahangir, Emily Thomas, Heena Hotchandani, Indhuja Nandakumar, Katie Thompson, Lavanya Keny, Mehak Thakur, Michelle Botha, Rinitha Rajith, Samaira Dharnidharka, Siya Gokhale, Sashikala Silva, Suraksha Kotte, Theertha Satish (wicketkeeper) Udeni Kuruppuarachchige, Vaishnave Mahesh.

UAE tour of Zimbabwe

All matches in Bulawayo
Friday, Sept 26 – First ODI
Sunday, Sept 28 – Second ODI
Tuesday, Sept 30 – Third ODI
Thursday, Oct 2 – Fourth ODI
Sunday, Oct 5 – First T20I
Monday, Oct 6 – Second T20I

SANCTIONED
  • Kirill Shamalov, Russia's youngest billionaire and previously married to Putin's daughter Katarina
  • Petr Fradkov, head of recently sanctioned Promsvyazbank and son of former head of Russian Foreign Intelligence, the FSB. 
  • Denis Bortnikov, Deputy President of Russia's largest bank VTB. He is the son of Alexander Bortnikov, head of the FSB which was responsible for the poisoning of political activist Alexey Navalny in August 2020 with banned chemical agent novichok.  
  • Yury Slyusar, director of United Aircraft Corporation, a major aircraft manufacturer for the Russian military.
  • Elena Aleksandrovna Georgieva, chair of the board of Novikombank, a state-owned defence conglomerate.
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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

UAE currency: the story behind the money in your pockets