Day 4, second Test
England 283 & 236
India 417 & 104/2 (20.2 ov)
(India won by 8 wickets)
England batsman Haseeb Hameed's India tour has ended with captain Alastair Cook confirming he will return home to have surgery on his injured hand.
Hameed, who made his debut in the first Test in Rajkot, was hit on his left hand by a rising delivery from Indian seamer Umesh Yadav in the first innings at Mohali.
But the teenager played through the third Test with a broken bone – though his valiant effort of 59 not out in England’s second innings could not save the Test for the visitors, who now trail 2-0 in the five-match series.
“He has got a broken hand, needs a plate within it to fix it,” Cook said after the team’s eight-wicket defeat.
“He’s out for the whole tour, he is going home. A replacement will be called.”
Hameed, nicknamed “Baby Boycott” for his unflappable style of play, came to bat at No 8 on Day 4 and put in a strong performance during his 156-ball stay.
More on the second Test:
• Day 3: India 'won the day' and probably the Mohali Test
• Day 2: Mohali Test goes from evenly-contested to advantage India
• Day 1: England top order collapses
England managed to set India a target of 103 runs to win, with Hameed putting on 41 runs for the last wicket with James Anderson before the latter was run out.
Parthiv Patel struck his fifth Test half-century (67 not out) and spearheaded the short run-chase after tea as he put on 81 runs for the second wicket with Cheteshwar Pujara (25).
Both camps were effusive in their praise for Hameed, though. “To play like that, that was a very special knock. Of course he devised a style to not bring the injured finger in play but he would have felt the vibrations,” Cook said.
“It’s obviously unlucky for a youngster who impressed us all with his technique and talent and obviously now his bravery and determination when he’s playing for England. He’ll do anything to get out there.”
Hameed won the hearts of many fans during his short India stay with Indian captain Virat Kohli terming him "a future England star".
“Wish him a speedy recovery, showed great character for a 19 year old at this level,” Kohli said.
“He showed great maturity to play with a tail like that.
“Great prospect for England and definitely going to be a future star in all forms if he persists with his skill.”
In the morning session, Joe Root (78) scored a gritty half-century, facing 179 balls and scoring six boundaries.
Resuming at 78 for four, Root looked to bat for time. Jos Buttler (18) counter-attacked at the other end, and hit one four as well as a six in his 18-ball stay.
Buttler put on 29 runs for the sixth wicket with Root. He then holed out to long-on off Jayant Yadav. Hameed and Root put on 45 runs for the seventh wicket. Just before lunch, India got the big wicket.
Ravindra Jadeja ended Root’s resistance, caught at slip by Ajinkya Rahane, the fielder pulling off a superb one-handed catch to his left.
Hameed and Chris Woakes (30) then put on 43 runs for the eighth wicket. Woakes was dismissed caught behind when Mohammed Shami bowled with the new ball. A ball earlier, Woakes was hit on the helmet.
Two balls later, Adil Rashid (0) was caught at fine leg, pulling another short delivery from Shami.
Hameed then changed gears. He had scored only 17 runs off the first 117 balls he had faced. Thereafter he scored 33 off 37 to reach his second Test half-century.
Hameed hit six fours as well as a six in his 156-ball stay spanning just short of three hours. Indian players shook his hand at the end of the England innings.
* Agencies
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Empire of Enchantment: The Story of Indian Magic
John Zubrzycki, Hurst Publishers
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Medicus AI
Started: 2016
Founder(s): Dr Baher Al Hakim, Dr Nadine Nehme and Makram Saleh
Based: Vienna, Austria; started in Dubai
Sector: Health Tech
Staff: 119
Funding: €7.7 million (Dh31m)
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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How much do leading UAE’s UK curriculum schools charge for Year 6?
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- Gems Wellington International School – Dubai Branch – Dh58,488
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- Dubai English Speaking School – Dh51,269
*Annual tuition fees covering the 2024/2025 academic year
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