Three months earlier, Sandeep Lamichhane had been playing on a school playing field in a suburb of Namibia’s capital, in front of a handful of people in the third-tier of international cricket.
The stakes might have been high – a last possible route to World Cup qualification, or at least one-day international status, and thus a tranche of ICC funding – but it did not always feel like it.
And in terms of levels of attention? Nothing like this.
How could it be? Now he was playing against some of the world’s greatest names, in the game’s costliest competition, in India’s capital city.
He had got the unexpected call while on tour in Dubai with Nepal, who had a practice camp ahead of that World Cricket League Two series in Namibia.
Aged 17, he became the first cricketer from Nepal to be recruited to the Indian Premier League.
Delhi Daredevils (now known as the Capitals) had spent US$31,000 (around Dh114,000) at auction to secure his services.
Not that that meant he was guaranteed a start. A year earlier, Chirag Suri had been the UAE’s pioneer in the competition after being drafted to Gujarat Lions – yet he did not get on the field over the course of the season.
And Lamichhane was up against some celebrated competition, too. If he was going to get a place in Delhi’s starting XI, he would have to displace one of Colin Munro, Kagiso Rabada, Trent Boult, Glenn Maxwell or Chris Morris. No easy task.
As a whole nation of the other side of the border waited patiently, Lamichhane had to sit on the other side of the boundary rope, or carry drinks for the luminaries of the Daredevils starting line up.
Until this day, two years ago, when he was finally given his chance, as the Daredevils hosted Royal Challengers Bangalore in front of 42,000 at the Feroz Shah Kotla stadium.
He might have been carrying the weight of Nepalese expectations, but he did not disappoint.
Far from it. Faced with bowling inside the Powerplay, to Virat Kohli and AB de Villiers, he thrived.
First, he went for just two off the first over of RCB’s innings, as they set off in pursuit of 182 to win.
Then he got shot of Parthiv Patel, before having a tight LBW appeal with his first delivery to De Villiers.
His team might have lost the game, after a De Villiers masterclass, but Lamichhane was the pick of the bowlers.
Even De Villiers was impressed, although apparently blissfully unaware of the paroxysms of delight Lamichhane’s performances had prompted back at home.
“It’s a wonder how these youngsters do it,” the great South African said of Lamichhane. “It’s great for Indian cricket, great for cricket overall.”
Great for Nepal cricket, more like. One of their own being on the big stage meant everyone else could dare to dream, as their captain Paras Khadka had said during the tournament in Namibia.
“It is about getting that opportunity, and I hope, now he has this opportunity, he will go out there and prove himself,” Khadka said.
“Back home, it has opened doors already for young kids to think, if you have that belief and work hard, and if you are talented enough, the world is open to you.
“As a team, we are happy for him. I think it is just the beginning, and there are a lot of good days ahead.”
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The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
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
Trump v Khan
2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US
2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks
2019: Trump calls Khan a “stone cold loser” before first state visit
2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”
2022: Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency
July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”
Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.
Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”
Mia Man’s tips for fermentation
- Start with a simple recipe such as yogurt or sauerkraut
- Keep your hands and kitchen tools clean. Sanitize knives, cutting boards, tongs and storage jars with boiling water before you start.
- Mold is bad: the colour pink is a sign of mold. If yogurt turns pink as it ferments, you need to discard it and start again. For kraut, if you remove the top leaves and see any sign of mold, you should discard the batch.
- Always use clean, closed, airtight lids and containers such as mason jars when fermenting yogurt and kraut. Keep the lid closed to prevent insects and contaminants from getting in.
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
LIVING IN...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Killing of Qassem Suleimani
Killing of Qassem Suleimani
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'Operation Mincemeat'
Director: John Madden
Cast: Colin Firth, Matthew Macfayden, Kelly Macdonald and Penelope Wilton
Rating: 4/5
How the bonus system works
The two riders are among several riders in the UAE to receive the top payment of £10,000 under the Thank You Fund of £16 million (Dh80m), which was announced in conjunction with Deliveroo's £8 billion (Dh40bn) stock market listing earlier this year.
The £10,000 (Dh50,000) payment is made to those riders who have completed the highest number of orders in each market.
There are also riders who will receive payments of £1,000 (Dh5,000) and £500 (Dh2,500).
All riders who have worked with Deliveroo for at least one year and completed 2,000 orders will receive £200 (Dh1,000), the company said when it announced the scheme.