The franchise teams that topped the league phase – Delhi Bulls and Northern Warriors – will meet in the Abu Dhabi T10 final at the Zayed stadium on Saturday.
The Bulls booked their place in the final after a five-wicket win over the Warriors in the first qualifying game but Nicholas Pooran’s side bounced back with a sensational victory over Team Abu Dhabi in the second eliminator to set up a re-match with the Bulls.
The Warriors had a tough ask at the halfway stage of their chase. They needed 76 to win from five overs and then the equation came down to 16 in Tom Helm’s final over.
Lendl Simmons hit two sixes in that over to take his team home with two deliveries to spare in the last of the qualifying and elimination matches on Friday.
Simmons, with a 27-ball 46 not out, took charge of the run chase after Rovman Powell fell in the last delivery of the penultimate over for a well-compiled 24-ball 49.
“It has been a frustrating tournament for Simmons making him bat low down the order,” Pooran said after they reinstated Simmons as the opener.
“Today, going back at the top, he proved that he's a big player. A big game player and he proved all of us how good he is. Very happy for him and very thankful.
“Today we had two chances to reach the final, we took the longer route. We had to win a nail-biting game. Message to Dwayne Bravo, “We are coming back tomorrow.”
Bravo, who led Maratha Arabians to the title last year, will be eyeing in leading Bulls for s first title in the fourth edition of the Abu Dhabi T10.
“I don't think there has been much luck, we've played good cricket throughout,” the Bulls captain said after their five-wicket triumph over the Warriors in the first of the three games.
“Credit to the squad, the management and the fans. We topped the group and now have to the final. Haven't yet won the tournament, so this is a good chance. Great team effort.
Paul Sterling gave Team Abu Dhabi a flying start. The Ireland captain smashed 48 from 13 deliveries before falling to Rayad Emrit to a head-high catch from Mohammed Waseem at long on.
Chris Gayle fell in the first ball of Junaid Siddique’s next over as Abu Dhabi as the Warriors battled back to leave them at 55 for two in the 3.1 overs.
Thereafter, the Warriors did well to restrict Abu Dhabi to 114 for seven with left arm spinner Fabian Allen doing most of the damage by taking four for 13 from his two overs.
“It was very disappointing with the run we had after losing the first two games,” the Abu Dhabi captain Luke Wright said.
“We showed a lot of character the way we came back in the competition. We came very close tonight but unfortunately we are not in the final.”
Earlier in the first eliminator, Abu Dhabi sent Qalandars packing after restricting them to 83 for seven.
Qalandars notched up five successive victories before losing the last two games in the Super League and the eliminator.
“I think that’s the format,” the Qalandars wicketkeeper batsman Ben Dunks acknowledged.
“It’s a short format and individual performances has such a big impact in the game, and unfortunately, we didn’t have one of those today and we didn’t have one yesterday either.
“We had been more consistent rather than been explosive and today we tried to be a little bit more explosive and we saw the result. It’s something we need to work on and hopefully come back even stronger next year.”
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Engine: 2.9L twin-turbo V6
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Power: 450hp at 5,700rpm
Torque: 600Nm at 1,900rpm
Fuel economy, combined: 8.7L / 100km
The specs: 2018 Nissan 370Z Nismo
The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
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Fuel consumption, combined: 10.5L / 100km
GOLF’S RAHMBO
- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)
Nancy 9 (Hassa Beek)
Nancy Ajram
(In2Musica)
WandaVision
Starring: Elizabeth Olsen, Paul Bettany
Directed by: Matt Shakman
Rating: Four stars
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
TOURNAMENT INFO
Women’s World Twenty20 Qualifier
Jul 3- 14, in the Netherlands
The top two teams will qualify to play at the World T20 in the West Indies in November
UAE squad
Humaira Tasneem (captain), Chamani Seneviratne, Subha Srinivasan, Neha Sharma, Kavisha Kumari, Judit Cleetus, Chaya Mughal, Roopa Nagraj, Heena Hotchandani, Namita D’Souza, Ishani Senevirathne, Esha Oza, Nisha Ali, Udeni Kuruppuarachchi
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
The biog
Name: Dhabia Khalifa AlQubaisi
Age: 23
How she spends spare time: Playing with cats at the clinic and feeding them
Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need
Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman
Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs
Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing
Three ways to limit your social media use
Clinical psychologist, Dr Saliha Afridi at The Lighthouse Arabia suggests three easy things you can do every day to cut back on the time you spend online.
1. Put the social media app in a folder on the second or third screen of your phone so it has to remain a conscious decision to open, rather than something your fingers gravitate towards without consideration.
2. Schedule a time to use social media instead of consistently throughout the day. I recommend setting aside certain times of the day or week when you upload pictures or share information.
3. Take a mental snapshot rather than a photo on your phone. Instead of sharing it with your social world, try to absorb the moment, connect with your feeling, experience the moment with all five of your senses. You will have a memory of that moment more vividly and for far longer than if you take a picture of it.
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
Our legal consultants
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
