• England bowler Stuart Broad after taking six wickets in the West Indies' first inning total of 197 on Day 3 of the third Test at Old Trafford in Manchester on Sunday, July 26. Monday's play was abandoned due to rain without a ball being bowled. Getty
    England bowler Stuart Broad after taking six wickets in the West Indies' first inning total of 197 on Day 3 of the third Test at Old Trafford in Manchester on Sunday, July 26. Monday's play was abandoned due to rain without a ball being bowled. Getty
  • West Indies batsman Shane Dowrich. Getty
    West Indies batsman Shane Dowrich. Getty
  • England captain Joe Root takes a catch at first slip takes the wicket of West Indies' Kemar Roach off the bowling of Stuart Broad . AFP
    England captain Joe Root takes a catch at first slip takes the wicket of West Indies' Kemar Roach off the bowling of Stuart Broad . AFP
  • West Indies batsmen Shane Dowrich and Rahkeem Cornwall. Getty
    West Indies batsmen Shane Dowrich and Rahkeem Cornwall. Getty
  • A general view as England's Stuart Broad bowling to West Indies batsman Rahkeem Cornwall. PA
    A general view as England's Stuart Broad bowling to West Indies batsman Rahkeem Cornwall. PA
  • Stuart Broad celebrates taking the wicket of Jason Holder. Getty
    Stuart Broad celebrates taking the wicket of Jason Holder. Getty
  • West Indies' Shane Dowrich. Reuters
    West Indies' Shane Dowrich. Reuters
  • West Indies captain Jason Holder receives treatment after injuring his thumb trying trying the catch the ball. AP
    West Indies captain Jason Holder receives treatment after injuring his thumb trying trying the catch the ball. AP
  • West Indies wicketkeeper Shane Dowrich after being hit in the face by a delivery from teammate Shannon Gabriel. Getty
    West Indies wicketkeeper Shane Dowrich after being hit in the face by a delivery from teammate Shannon Gabriel. Getty
  • England opener Rory Burns plays a shot. PA
    England opener Rory Burns plays a shot. PA
  • An angry-looking sky above Old Trafford on Day 3. The weather forecast suggests Day 4 could be lost to rain. Getty
    An angry-looking sky above Old Trafford on Day 3. The weather forecast suggests Day 4 could be lost to rain. Getty
  • West Indies wicketkeeper Joshua Da Silva slips as he misses a chance to run out England's Rory Burns. PA
    West Indies wicketkeeper Joshua Da Silva slips as he misses a chance to run out England's Rory Burns. PA
  • England captain Joe Root plays a shot. AFP
    England captain Joe Root plays a shot. AFP
  • West Indies bowler Jason Holder, centre, celebrates the wicket of England's Dom Sibley. AFP
    West Indies bowler Jason Holder, centre, celebrates the wicket of England's Dom Sibley. AFP
  • England wicketkeeper Jos Buttler takes a catch to dismiss West Indies' Kemar Roach off the bowling of Stuart Broad in the West Indies second innings. Reuters
    England wicketkeeper Jos Buttler takes a catch to dismiss West Indies' Kemar Roach off the bowling of Stuart Broad in the West Indies second innings. Reuters

Weather halts England victory march in third and final Test against the West Indies


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England's hopes of clinching series victory against the West Indies at Old Trafford was frustrated by rain after the fourth day of the third and final Test was abandoned without a ball being bowled.

Joe Root's men now have just one day to claim the final eight West Indies wickets with the tourists on 10-2 chasing an unlikely 399 to win in Manchester.

Britain’s Met Office predicted a cloudy day on Tuesday with a 50 per cent chance of rain in the afternoon.

When play finally does resume, England bowler Stuart Broad will be one wicket away from becoming only the second Englishman to reach 500 Test wickets.

Former England captain Andrew Strauss believes Broad's competitive streak has helped him reach the form of his life.

He has already taken combined figures of 8-39 in the match and, with eight more West Indian scalps up for grabs, it is almost inconceivable that he will have to wait too much longer to reach the half-century mark.

Strauss has known Broad for almost 15 years, playing 47 Tests with him and captaining 38 of those, but cannot remember the seamer looking more consistently dangerous than he is right now at the age of 34.

Since the start of 2019 Broad has taken 66 wickets at 21.19 – well below his career average of 28 – and Strauss believes the decision to leave him out of the side as part of a rest and rotation strategy for the first Test of the summer has driven him to new heights.

"I honestly don't believe Stuart Broad has bowled much better than this," said Strauss, who has helped raise more than £655,000 for the Ruth Strauss Foundation over the past four days.

"When we look at all of his attributes, you can talk about his height and pace but it's actually about his competitiveness as we have seen it this year.

"He is at his best when he has something to prove. He's had the bit between his teeth in these last two Test matches and that has served him particularly well over the course of his career."

Strauss, who served as managing director of England cricket after his retirement and currently chairs the ECB's cricket committee, also cautioned against drawing the curtain too quickly on the era of Broad and James Anderson, who took his 500th Test wicket in 2017.

"It goes without saying they are two of England's greatest of all time and what has really impressed me with both them is their hunger to continue," said Strauss.

"Let's write them off at our peril and let's not be in a hurry to pension them off because they have both got a lot more to offer England."

The series is tied at 1-1 with West Indies winning the first Test in Southampton by four wickets, before England hit back securing victory at Old Trafford by 113 runs.

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Profile of Bitex UAE

Date of launch: November 2018

Founder: Monark Modi

Based: Business Bay, Dubai

Sector: Financial services

Size: Eight employees

Investors: Self-funded to date with $1m of personal savings

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

Long read

Mageed Yahia, director of WFP in UAE: Coronavirus knows no borders, and neither should the response

Company Fact Box

Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup 

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.

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 CLOWN OF GAZA

Director: Abdulrahman Sabbah 

Starring: Alaa Meqdad

Rating: 4/5

Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

UAE SQUAD

 Khalid Essa (Al Ain), Ali Khaseif (Al Jazira), Adel Al Hosani (Sharjah), Mahmoud Khamis (Al Nasr), Yousef Jaber (Shabab Al Ahli Dubai), Khalifa Al Hammadi (Jazira), Salem Rashid (Jazira), Shaheen Abdelrahman (Sharjah), Faris Juma (Al Wahda), Mohammed Shaker (Al Ain), Mohammed Barghash (Wahda), Abdulaziz Haikal (Shabab Al Ahli), Ahmed Barman (Al Ain), Khamis Esmail (Wahda), Khaled Bawazir (Sharjah), Majed Surour (Sharjah), Abdullah Ramadan (Jazira), Mohammed Al Attas (Jazira), Fabio De Lima (Al Wasl), Bandar Al Ahbabi (Al Ain), Khalfan Mubarak (Jazira), Habib Fardan (Nasr), Khalil Ibrahim (Wahda), Ali Mabkhout (Jazira), Ali Saleh (Wasl), Caio (Al Ain), Sebastian Tagliabue (Nasr).