A brother and sister from Ajman are racing each other to be the first to play senior-level international cricket for the UAE.
Sanchit Sharma, 19, represented the national team with distinction at the U19 World Cup earlier this year, and is part of the senior team's extended training squad ahead of one-day internationals against Ireland next month.
Sister Khushi, 18, is also targeting selection for the women's national team, having also played at age-group level.
“Sanchit has played in a World Cup for UAE U19, but we have a tournament coming up, so let’s see if I can get to the UAE team before him,” Khushi said.
“It would be a really great feeling to be selected, and we are both really focused on that.”
If the Sharmas were to make the grade in senior cricket for the UAE, they would become the first brother-sister duo to do so.
Instances of family members playing for the UAE in cricket have been rare. National team batsman Rameez Shahzad is following in the footsteps of his father Shahzad Altaf by playing for the men's team.
Brothers Qais Farooq and Salman Farooq also played a number of times for the senior team between 2007 and 2015.
The fact that each of Sanchit and Khushi Sharma is in contention is remarkable given they were relatively late starters in the game.
Fast-bowler Sanchit took up cricket four years ago, aged 15, mainly as a way to improve his fitness.
“I was not physically fit at that time, and wasn’t that much interested in it,” Sanchit said.
“I was really overweight. We used to play tennis-ball cricket with our friends, but just for fun.”
His decision to take up the sport had a notable knock-on effect. Namely, that it prompted his sister to do so, too.
“It was because of him, I got the interest from watching him play,” said Khushi, who only started playing cricket two years ago.
“Then Sanchit’s coach [ex-UAE seam bowler Ali Asad Abbas] commended me, because of my height and appearance.
"He suggested I start playing, and thought I could be a fast bowler. Now I am an all-rounder, a middle-order batter and pace bowler.”
Khushi models her all-round game on Shane Watson and Ellyse Perry, and tries to imitate Hardik Pandya’s late-over power hitting.
She was recently inducted as a scholar at the Rajasthan Royals Academy in Dubai, meaning she benefits from the expertise of the former Zimbabwe captain Graeme Cremer, who is the academy's head coach.
“It is a very different experience, as the training is very different to the Indian-style we are used to,” Khushi said.
“The environment is very different to the other academies. These are really great facilities, and Graeme has a nice, friendly attitude to the coaching.”
The fact the Sharmas have an aptitude for the sport is perhaps no surprise.
Their father, Brij Mohan Sharma, played at state level for Haryana in India, before moving to the UAE in 1990 with his job as a mechanical engineer.
Now he dovetails running his business – Khushi Metal Trading – with ferrying his two children all over the country from their home in Ajman to pursue the sport.
Both of them are studying the same UK-based university course, remotely at present because of Covid-19, which means they can also focus on furthering themselves in UAE cricket.
“We are doing the same course, so it is easy for me – if I miss a class, she helps me, and the other way round,” Sanchit said.
“We do practice against each other. [If we were to play for UAE] it would be really amazing, especially for our mum and dad, as well as our family back in India, who have been supporting us all the time.”
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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
Oscars in the UAE
The 90th Academy Awards will be aired in the UAE from 3.30am on Monday, March 5 on OSN, with the ceremony starting at 5am
