• Khushi Sharma, right, and her brother Sanchit during a training session in Dubai. All photos by Chris Whiteoak / The National
    Khushi Sharma, right, and her brother Sanchit during a training session in Dubai. All photos by Chris Whiteoak / The National
  • Sanchit Sharma represented UAE with distinction at the U19 World Cup last year.
    Sanchit Sharma represented UAE with distinction at the U19 World Cup last year.
  • Khushi Sharma is an all-rounder.
    Khushi Sharma is an all-rounder.
  • Khushi Sharma has played for UAE at age-group level.
    Khushi Sharma has played for UAE at age-group level.
  • Khushi Sharma and her brother Sanchit.
    Khushi Sharma and her brother Sanchit.
  • Sanchit Sharma is a fast bowler.
    Sanchit Sharma is a fast bowler.
  • Khushi Sharma.
    Khushi Sharma.
  • Khushi Sharma is on the books of the Rajasthan Royals Academy in Dubai.
    Khushi Sharma is on the books of the Rajasthan Royals Academy in Dubai.
  • Khushi Sharma and her brother Sanchit.
    Khushi Sharma and her brother Sanchit.
  • Khushi Sharma models her all-round game on Shane Watson and Ellyse Perry.
    Khushi Sharma models her all-round game on Shane Watson and Ellyse Perry.
  • Khushi Sharma and her brother Sanchit.
    Khushi Sharma and her brother Sanchit.
  • Sanchit Sharma.
    Sanchit Sharma.

'It would be a really great to be selected': The Ajman brother and sister in a race to be first to play senior cricket for UAE


Paul Radley
  • English
  • Arabic

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.

Sanchi Sharma. Chris Whiteoak / The National
Sanchi Sharma. Chris Whiteoak / The National

“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 Sharma. Chris Whiteoak / The National
Khushi Sharma. Chris Whiteoak / The National

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.”

Sanchit Sharma, left, and sister Khushi. Chris Whiteoak / The National
Sanchit Sharma, left, and sister Khushi. Chris Whiteoak / The National

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.”

The five pillars of Islam

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4. Shahada 

5. Zakat 

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Rating: 4.5/5

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6.05pm Maiden (TB) Dh82,500 (Dirt) 1,900m

Winner Bright Start, Pat Cosgrave, Saeed bin Suroor

6.40pm Handicap (TB) Dh92,500 (D) 2,000m

Winner Twelfthofneverland, Nathan Crosse, Satish Seemar

7.15pm Handicap (TB) Dh85,000 (T) 1,600m

Winner Imperial Empire, Tadhg O’Shea, Satish Seemar

7.50pm Handicap (TB) Dh92,500 (T) 2,000m

Winner Record Man, Tadhg O’Shea, Satish Seemar

8.25pm Handicap (TB) Dh92,500 (D) 1,600m

Winner Celtic Prince, Fabrice Veron, Rashed Bouresly

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Results

2.15pm: Maiden (PA) Dh40,000 1,200m

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2.45pm: Maiden (PA) Dh40,000 1,200m

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3.15pm: Handicap (PA) Dh40,000 2,000m

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3.45pm: Handicap (PA) Dh40,000 1,000m

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4.15pm: Sheikh Hamdan bin Rashid Cup Handicap (TB) Dh200,000 1,700m.

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54.45pm: Handicap (PA) Dh40,000 1,700m

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Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

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Squid Game season two

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Infiniti QX80 specs

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War and the virus
Bundesliga fixtures

Saturday, May 16 (kick-offs UAE time)

Borussia Dortmund v Schalke (4.30pm) 

RB Leipzig v Freiburg (4.30pm) 

Hoffenheim v Hertha Berlin (4.30pm) 

Fortuna Dusseldorf v Paderborn  (4.30pm) 

Augsburg v Wolfsburg (4.30pm) 

Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)

Sunday, May 17

Cologne v Mainz (4.30pm),

Union Berlin v Bayern Munich (7pm)

Monday, May 18

Werder Bremen v Bayer Leverkusen (9.30pm)

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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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Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

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Keane on …

Liverpool’s Uefa Champions League bid: “They’re great. With the attacking force they have, for me, they’re certainly one of the favourites. You look at the teams left in it - they’re capable of scoring against anybody at any given time. Defensively they’ve been good, so I don’t see any reason why they couldn’t go on and win it.”

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Zlatan Ibrahimovic’s instant impact at former club LA Galaxy: “Brilliant. It’s been a great start for him and for the club. They were crying out for another big name there. They were lacking that, for the prestige of LA Galaxy. And now they have one of the finest stars. I hope they can go win something this year.”

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Engine: 3.0-litre 6-cyl turbo

Power: 435hp at 5,900rpm

Torque: 520Nm at 1,800-5,500rpm

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