Royal Challengers Bangalore
Based: Dubai
Last season: Eighth
Best finish: Runners up in 2009, 2011 and 2016
Coach: Simon Katich
Captain: Virat Kohli. The highest run-scorer in IPL history. The player of the series four years ago. And yet a winner’s medal still eludes him. They have reached the final on his watch, in 2016, but since then the underachievement has been stark: they have finished last twice, and third last on the other occasion.
Key man: Moeen Ali
There have been signs in the late UK summer that Moeen has relocated his mojo, at least with the bat, having looked increasingly careworn in recent times. His batting strike-rate is among the best in the game in T20. Performances against Pakistan and Australia have shown his value in the death overs.
Big miss: Kane Richardson
RCB have identified death-bowling as being their Achilles heel. It was why they brought in Chris Morris, Isuru Udana and Richardson for this campaign.
Richardson subsequently opted out, though, as he was concerned Covid-19 travel restrictions might cause him to miss the birth of his first child.
Verdict
How RCB have never won the IPL despite the list of all-time greats – Kohli, de Villiers, Chris Gayle, Dale Steyn – who have passed through their doors remains a mystery.
Now they have employed Kiwi super brain Mike Hesson to try to solve it. He is the director of cricket operations for the franchise, with Simon Katich as the team’s head coach.
Their batting remains strong, and they have added some bowling firepower in the form of Morris.
Udana, an unheralded Sri Lankan left-armer who was picked up for his base price at auction, might also be a canny bit of business in a historical problem area for RCB.
Fixtures
1. Match 3, Monday, September 21, 6pm, Dubai - Sunrisers Hyderabad v Royal Challengers Bangalore
2. Match 6, Thursday, September 24, 6pm, Dubai – Kings XI Punjab v Royal Challengers Bangalore
3. Match 10, Monday, September 28, 6pm, Dubai – Royal Challengers Bangalore v Mumbai Indians
4. Match 15, Saturday, October 3, 2pm, Abu Dhabi – Royal Challengers Bangalore v Rajasthan Royals
5. Match 19, Monday, October 5, 6pm, Dubai – Royal Challengers Bangalore v Delhi Capitals
6. Match 25, Saturday, October 10, 6pm, Dubai – Chennai Super Kings v Royal Challengers Bangalore
7. Match 28, Monday, October 12, 6pm, Sharjah – Royal Challengers Bangalore v Kolkata Knight Riders
8. Match 31, Thursday, October 15, 6pm, Sharjah – Royal Challengers Bangalore v Kings XI Punjab
9. Match 33, Saturday, October 17, 2pm, Dubai – Rajasthan Royals v Royal Challengers Bangalore
10. Match 39, Wednesday, October 21, 6pm, Abu Dhabi – Kolkata Knight Riders v Royal Challengers Bangalore
11. Match 44, Sunday, October 25, 2pm, Dubai – Royal Challengers Bangalore v Chennai Super Kings
12. Match 48, Wednesday, October 28, 6pm, Abu Dhabi – Mumbai Indians v Royal Challengers Bangalore
13. Match 52, Saturday, October 31, 6pm, Sharjah – Royal Challengers Bangalore v Sunrisers Hyderabad
14. Match 55, Monday, November 2, 6pm, Abu Dhabi – Delhi Capitals v Royal Challengers Bangalore
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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