When the going gets tough in the IPL, there are no shortage of stars available to lead Kolkata Knight Riders forward.
They have the reigning World Cup-winning captain, Eoin Morgan.
They have the $2 million man, Pat Cummins, who fetched the highest price of anyone at auction ahead of this season.
In normal circumstances, they would have Andre Russell, too – when fitness permits him onto the field.
And their fixture against Delhi Capitals at Zayed Cricket Stadium on Saturday represented genuine high stakes.
Win, and they would be well placed to advance to the knock-out phase of the competition. Lose, and they would be dragged into a fight for qualification, with confidence spiralling downwards.
At 42-3 in the eighth over, they were on the brink. Then they were not so much rescued from the mire as powered to victory by three unexpected sources.
One who was mourning the death of his father-in-law. Another who was coming back from another career-threatening personal crisis. And the third who only turned to cricket as he was struggling to make ends meet as an architect.
First, Sunil Narine blazed his way back to happiness, making 64 in 32 balls, after returning to the side having had doubts over his bowling action flare up again.
Narine joined in a rousing alliance with Nitish Rana, the uncapped Indian left-hander, that was worth 115 in 59 balls.
Rana, for his part, made 81, his highest score of the tournament so far.
When he reached 50, the 12th man brought out a shirt for him to raise that had “Surinder” inscribed on the back.
It was to honour his father-in-law, Surinder Marwah, who died on Friday.
“Watching both of them play with the freedom that they did was outstanding,” Morgan said.
“We felt Nitish was in good form, if a little bit light on runs. Nitish is a very talented young batsman. He has showed a lot of promise in previous IPLs.
“This year, admittedly, he has probably not scored as many runs as he would like to. Hopefully this can be the start of his campaign kicking things forward.
“It showed unbelievable character to come through adversity, especially when it is family based. We all know what Nitish was going through.
“He is continuing to grieve at the moment, but he is trying to channel that. Churning out runs like he did is a huge credit to him.”
The Narine-Rana stand was the centrepiece of Kolkata’s total of 194-6.
Delhi were not able to get close, with Cummins firing out three, and Varun Chakravarthy picking up the first five wicket haul of this season.
It was the finest moment yet for a spin bowler who gave up a career as a freelance architect to try his hand at cricket instead.
“Around 2015 when I was not making much money as an architect, I thought I will try something else when I wasn't able to meet my needs,” Chakravarthy said, after picking up the man of the match award for his 5-20.
Victory kept a cushion between Kolkata in fourth place in the table, and the sides chasing.
Delhi, who were outplayed as they finished 59 runs adrift, remained well placed in second in the table, but Kagiso Rabada said it was a warning shot.
“Whenever you lose, it is a concern,” said Rabada, who took his tally for the season to 23 wickets, after picking up two more against Kolkata.
“We started off the competition really well and set ourselves up nicely. We need to win one more match, and we qualify.
“It is just the nature of this tournament. It is quality versus quality, and any team can rock up on the day.
“We have been playing some good cricket, and we need to emphasise what we have been doing really well, and analyse the few points where we have let the game slip away.”
if you go
The flights
Flydubai flies to Podgorica or nearby Tivat via Sarajevo from Dh2,155 return including taxes. Turkish Airlines flies from Abu Dhabi and Dubai to Podgorica via Istanbul; alternatively, fly with Flydubai from Dubai to Belgrade and take a short flight with Montenegro Air to Podgorica. Etihad flies from Abu Dhabi to Podgorica via Belgrade. Flights cost from about Dh3,000 return including taxes. There are buses from Podgorica to Plav.
The tour
While you can apply for a permit for the route yourself, it’s best to travel with an agency that will arrange it for you. These include Zbulo in Albania (www.zbulo.org) or Zalaz in Montenegro (www.zalaz.me).
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'My Son'
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Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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The specs
Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder
Power: 220 and 280 horsepower
Torque: 350 and 360Nm
Transmission: eight-speed automatic
Price: from Dh136,521 VAT and Dh166,464 VAT
On sale: now
TOURNAMENT INFO
Fixtures
Sunday January 5 - Oman v UAE
Monday January 6 - UAE v Namibia
Wednesday January 8 - Oman v Namibia
Thursday January 9 - Oman v UAE
Saturday January 11 - UAE v Namibia
Sunday January 12 – Oman v Namibia
UAE squad
Ahmed Raza (captain), Rohan Mustafa, Mohammed Usman, CP Rizwan, Waheed Ahmed, Zawar Farid, Darius D’Silva, Karthik Meiyappan, Jonathan Figy, Vriitya Aravind, Zahoor Khan, Junaid Siddique, Basil Hameed, Chirag Suri
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
Milestones on the road to union
1970
October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar.
December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.
1971
March 1: Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.
July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.
July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.
August 6: The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.
August 15: Bahrain becomes independent.
September 3: Qatar becomes independent.
November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.
November 29: At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.
November 30: Despite a power sharing agreement, Tehran takes full control of Abu Musa.
November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties
December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.
December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.
December 9: UAE joins the United Nations.