• India captain Virat Kohli celebrates after beating England by 36 runs to clinch a 3-2 T20 series victory at the Narendra Modi Stadium in Ahmedabad on Saturday, March 20. AFP
    India captain Virat Kohli celebrates after beating England by 36 runs to clinch a 3-2 T20 series victory at the Narendra Modi Stadium in Ahmedabad on Saturday, March 20. AFP
  • England's Jofra Archer is run out for just one. Reuters
    England's Jofra Archer is run out for just one. Reuters
  • India's Shardul Thakur celebrates after taking the wicket of Dawid Malan. AFP
    India's Shardul Thakur celebrates after taking the wicket of Dawid Malan. AFP
  • England batsman Dawid Malan is clean bowled by India's Shardul Thakur for 68. AFP
    England batsman Dawid Malan is clean bowled by India's Shardul Thakur for 68. AFP
  • India bowler Bhuvneshwar Kumar finished with 2-15 off his four overs. AFP
    India bowler Bhuvneshwar Kumar finished with 2-15 off his four overs. AFP
  • England batsman Jos Buttler on his way to 52. AP
    England batsman Jos Buttler on his way to 52. AP
  • England's Jos Buttler, right, is congratulated by teammate Dawid Malan after reaching his half-century. AFP
    England's Jos Buttler, right, is congratulated by teammate Dawid Malan after reaching his half-century. AFP
  • India captain Virat Kohli celebrates the dismissal of England's Jos Buttler. AFP
    India captain Virat Kohli celebrates the dismissal of England's Jos Buttler. AFP
  • England's Dawid Malan top-scored for England with 68. Getty
    England's Dawid Malan top-scored for England with 68. Getty
  • India's Bhuvneshwar Kumar, left, celebrates clean-bowling England opener Jason Roy for a duck. Reuters
    India's Bhuvneshwar Kumar, left, celebrates clean-bowling England opener Jason Roy for a duck. Reuters
  • India's Virat Kohli celebrates reaching his half-century that helped his team reach 224-2. AFP
    India's Virat Kohli celebrates reaching his half-century that helped his team reach 224-2. AFP
  • India captain Virat Kohli on his way to an unbeaten 80 off 52 balls. AP
    India captain Virat Kohli on his way to an unbeaten 80 off 52 balls. AP
  • England's Mark Wood drops a chance off India batsman Rohit Sharma. AFP
    England's Mark Wood drops a chance off India batsman Rohit Sharma. AFP
  • India's Rohit Sharma on his way to 64 off 34 balls. PA
    India's Rohit Sharma on his way to 64 off 34 balls. PA
  • India's Rohit Sharma, left, celebrates his half century with Virat Kohli. Reuters
    India's Rohit Sharma, left, celebrates his half century with Virat Kohli. Reuters
  • England captain Eoin Morgan looks on during India's innings. Reuters
    England captain Eoin Morgan looks on during India's innings. Reuters
  • India's Rohit Sharma is clean bowled by England bowler Ben Stokes. AFP
    India's Rohit Sharma is clean bowled by England bowler Ben Stokes. AFP
  • Ben Stokes celebrates the wicket of Rohit Sharma with England teammates. Getty
    Ben Stokes celebrates the wicket of Rohit Sharma with England teammates. Getty
  • England fielder Chris Jordan takes a one-handed catch on the boundary before throwing ball to Jason Roy in one movement to dismiss India's Suryakumar Yadav for 32. AFP
    England fielder Chris Jordan takes a one-handed catch on the boundary before throwing ball to Jason Roy in one movement to dismiss India's Suryakumar Yadav for 32. AFP

Jofra Archer to miss England one-day series in India and start of IPL season due to elbow problem


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Jofra Archer has been ruled out of England's one-day series against India and will also miss the start of the Indian Premier League due to his ongoing elbow injury.

The 25-year-old has just completed five Twenty20 appearances for England in the space of nine days, bowling his maximum allocation of 20 overs, but has been managing a painful right elbow throughout.

He missed two of the four Tests against India as a result of the same issue and is being sent back home further assessment.

As a result he will play no part in the three 50-over games in Pune next week and will no longer join up with Rajasthan Royals for the beginning of the IPL campaign.

He has a deal worth around £800,000 with Rajasthan Royals, where he plays with Ben Stokes and Jos Buttler, but the two-month workload has been seen as a step too far.

"Jofra Archer is returning to the UK for further management and investigation of his right elbow injury," said an ECB statement.

"Jofra's elbow issue has deteriorated over the course of the Twenty20 International series and made it increasingly challenging for him to maintain performance levels."

The elbow problem has been a constant problem for Archer since the Barbadian-born player made his international debut in 2019.

And it was some debut year as Archer played a key role in England winning the World Cup on home turf, including bowling the crucial super over after the match against New Zealand in the final finished as a tie.

He was then named in the Ashes Test squad to take on Australia where he would take his first five-wicket haul in the third match at Headingley. Archer would go on to be named as one of the five Wisden Cricketers of the Year.

After the T20 defeat against India on Saturday, that saw the hosts lose the series 3-2, captain Eoin Morgan admitted that Archer's injury was proving a problem.

"He clearly has a progressive injury which has become worse and does need attention," he said. "We are going to wait until tonight and tomorrow to see how Jofra has pulled up.

"It will be over to our medical team to make a decision and hopefully the decision Jofra comes to will be the best for us in the long term."

Archer helps England win 2019 World Cup

  • England's Eoin Morgan and teammates celebrate after beating New Zealand to win the 2019 World Cup. Reuters
    England's Eoin Morgan and teammates celebrate after beating New Zealand to win the 2019 World Cup. Reuters
  • Jofra Archer, left, and Chris Woakes after England's triumph over New Zealand in the World Cup final at Lord's in July 2019. PA
    Jofra Archer, left, and Chris Woakes after England's triumph over New Zealand in the World Cup final at Lord's in July 2019. PA
  • Liam Plunkett holds the World Cup trophy aloft alongside captain Eoin Morgan. Getty
    Liam Plunkett holds the World Cup trophy aloft alongside captain Eoin Morgan. Getty
  • England's Jos Buttler, second left, celebrates with teammates after running out New Zealand batsman Martin Guptill to win the World Cup final on July 1, 2019. AP
    England's Jos Buttler, second left, celebrates with teammates after running out New Zealand batsman Martin Guptill to win the World Cup final on July 1, 2019. AP
  • England players celebrate after winning the Cricket World Cup final at Lord's. AP
    England players celebrate after winning the Cricket World Cup final at Lord's. AP
  • England's Chris Woakes celebrates taking the wicket of New Zealand's Henry Nicholls that was later overturned by DRS. Reuters
    England's Chris Woakes celebrates taking the wicket of New Zealand's Henry Nicholls that was later overturned by DRS. Reuters
  • England fans during the World Cup final. Getty
    England fans during the World Cup final. Getty
  • Jason Roy of England celebrates with fans after victory. Getty
    Jason Roy of England celebrates with fans after victory. Getty
  • England's Jofra Archer appeals unsuccessfully for the wicket of New Zealand's Martin Guptill. Reuters
    England's Jofra Archer appeals unsuccessfully for the wicket of New Zealand's Martin Guptill. Reuters
  • A screen at Lord's signals the game is going to a Super Over. Getty
    A screen at Lord's signals the game is going to a Super Over. Getty
  • A member of The Red Devils parachute display team before the match. Reuters
    A member of The Red Devils parachute display team before the match. Reuters
  • General view inside Lord's before the match. Early showers over London delayed the coin toss by 15 minutes. Reuters
    General view inside Lord's before the match. Early showers over London delayed the coin toss by 15 minutes. Reuters
  • The Cricket World Cup trophy. Reuters
    The Cricket World Cup trophy. Reuters
  • England's Adil Rashid and Moeen Ali before the match. Reuters
    England's Adil Rashid and Moeen Ali before the match. Reuters
  • England players celebrate after clinching victory. PA
    England players celebrate after clinching victory. PA
  • England players celebrate. PA
    England players celebrate. PA
  • England celebrate victory. PA
    England celebrate victory. PA
  • England players celebrate on the balcony at Lord's. PA
    England players celebrate on the balcony at Lord's. PA
  • Jos Buttler of England celebrates running out Martin Guptill. Getty
    Jos Buttler of England celebrates running out Martin Guptill. Getty
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

History's medical milestones

1799 - First small pox vaccine administered

1846 - First public demonstration of anaesthesia in surgery

1861 - Louis Pasteur published his germ theory which proved that bacteria caused diseases

1895 - Discovery of x-rays

1923 - Heart valve surgery performed successfully for first time

1928 - Alexander Fleming discovers penicillin

1953 - Structure of DNA discovered

1952 - First organ transplant - a kidney - takes place 

1954 - Clinical trials of birth control pill

1979 - MRI, or magnetic resonance imaging, scanned used to diagnose illness and injury.

1998 - The first adult live-donor liver transplant is carried out

Dubai Bling season three

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