Ravindra Jadeja, second right, has fractured his thumb. Reuters
Ravindra Jadeja, second right, has fractured his thumb. Reuters
Ravindra Jadeja, second right, has fractured his thumb. Reuters
Ravindra Jadeja, second right, has fractured his thumb. Reuters

England will be 'buoyed by Ravindra Jadeja's absence' during India Test series


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Former England batsman Mark Butcher has said the absence of left-arm spinner Ravindra Jadeja will be music to the ears of Joe Root's team during the four-Test series in India.

England won both their recent Tests in Sri Lanka but struggled to read left-arm spinner Lasith Embuldeniya who claimed 10 wickets in the second match at Galle.

All-rounder Jadeja will miss the first two Tests after fracturing his thumb in Australia and left-arm wrist spinner Kuldeep Yadav is not a certainty in India's slow bowling attack led by off-spinner Ravichandran Ashwin.

"Our batters had problems facing Embuldeniya," Butcher, who played 71 Tests, told the Times of India newspaper.

"England will be buoyed by Jadeja's absence. India possesses a world-class bowling attack but Jadeja adds a different dimension to it."

Assistant coach Graham Thorpe warned the England batsmen on Friday against overdoing the sweep shot against the Indian spinners in the four-Test series beginning in Chennai on February 5.

The tourists are expected to alter their opening pair and Butcher expected Zak Crawley to make way for Rory Burns who is back from paternity leave.

"Burns and [Dom] Sibley should be opening in the first Test. A left-right combination is handy and England will want to stick with them. If the two get off to a good start, the rest of the batsmen too will gain confidence," Butcher said.

Burns, speedster Jofra Archer and all-rounder Ben Stokes arrived earlier in India after being rested for the series in Sri Lanka.

The trio, having completed their quarantine, began training at Chennai's M.A. Chidambaram Stadium on Saturday.

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Cyber crime - This includes fraud, impersonation, scams and deepfake technology, tactics that are increasingly targeting infrastructure and exploiting human vulnerabilities.
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Cyber warfare - Shaped by geopolitical tension, hostile actors seek to infiltrate and compromise national infrastructure, using one country’s systems as a springboard to launch attacks on others.

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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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Avatar: Fire and Ash

Director: James Cameron

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Install an air filter in your home.

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RESULT

Manchester United 2 Burnley 2
Man United:
 Lingard (53', 90' 1)
Burnley: Barnes (3'), Defour (36')

Man of the Match: Jesse Lingard (Manchester United)