• Shimron Hetmyer took Delhi Capitals to victory over Chennai Super Kings in Dubai on Monday. Sportzpics for IPL
    Shimron Hetmyer took Delhi Capitals to victory over Chennai Super Kings in Dubai on Monday. Sportzpics for IPL
  • Shikhar Dhawan of Delhi Capitals hits a six at the Dubai International Stadium. Sportzpics for IPL
    Shikhar Dhawan of Delhi Capitals hits a six at the Dubai International Stadium. Sportzpics for IPL
  • Shardul Thakur of Chennai Super Kings took two wickets in one over. Sportzpics for IPL
    Shardul Thakur of Chennai Super Kings took two wickets in one over. Sportzpics for IPL
  • Ravindra Jadeja of Chennai Super Kings celebrates the wicket of Rishabh Pant. Sportzpics for IPL
    Ravindra Jadeja of Chennai Super Kings celebrates the wicket of Rishabh Pant. Sportzpics for IPL
  • Delhi Capitals celebrates the wicket of Robin Uthappa. Sportzpics for IPL
    Delhi Capitals celebrates the wicket of Robin Uthappa. Sportzpics for IPL
  • MS Dhoni with Ambati Rayudu in Dubai. Sportzpics for IPL
    MS Dhoni with Ambati Rayudu in Dubai. Sportzpics for IPL
  • Ambati Rayudu scored an unbeaten fifty. Sportzpics for IPL
    Ambati Rayudu scored an unbeaten fifty. Sportzpics for IPL

IPL 2021: Delhi win battle of table toppers against Chennai


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Delhi Capitals held their nerves to defeat Chennai Super Kings by three wickets in the final over in Dubai on Monday.

Chennai batted first on a tricky surface and posted 136-5, which proved just about enough at one point. But responsible innings from Shikhar Dhawan (39) and then Shimron Hetmyer (28) towards the end took Delhi to victory.

The Capitals thus moved to the top of the table ahead of Chennai, with both teams having already qualified for the playoffs.

Conditions proved challenging for batting on Monday. None of the Chennai top order could get going and it was left to middle order batsman Ambati Rayudu to hold the innings together, remaining unbeaten on 55 from 43 balls. Even MS Dhoni failed to hit top gear, the veteran wicketkeeper batsman managing just 18 from 27 balls.

A total of 136-5 seemed short of where Chennai should have been, especially with Dwayne Bravo and Shardul Thakur not coming out to bat and Ravindra Jadeja facing just two balls.

Left-arm spinner Axar Patel was the wrecker in chief, picking up 2-18 from four overs.

When Delhi started their innings, the challenging wicket stopped them from going at top speed as well. Opener Dhawan made the most of his experience to make 39 from 35 balls, while the rest of the Delhi batsmen around him got starts and then departed.

Thakur bowled the 15th over with 39 needed from 66 balls. The in-form all-rounder turned the match in Chennai's favour by first castling Ravi Ashwin and then getting Dhawan caught at cover. The Capitals seemed down and out.

But West Indies batsman Hetmyer, who had earlier stated his desire to focus on his role as a finisher, took it upon himself to get the job done. The left-handed batsman scored 28 off 18 balls, with the game-changing moment coming in the 18th over when he hit compatriot Dwayne Bravo for two fours in three balls.

Following the win, Delhi captain Rishabh Pant said his team complicated what should have been a simple path to victory.

"In the end we made it tough for us. We were always in the chase since it was a low total. Absolutely big win, and want to be absolutely sure we finish in the top two," the wicketkeeper said.

Rocketman

Director: Dexter Fletcher

Starring: Taron Egerton, Richard Madden, Jamie Bell

Rating: 3 out of 5 stars 

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Scoreline

Man Utd 2 Pogba 27', Martial 49'

Everton 1 Sigurdsson 77'

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

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

Most memorable achievement: Leading my first city-wide charity campaign in Toronto holds a special place in my heart. It was for Amnesty International’s Stop Violence Against Women program and showed me the power of how communities can come together in the smallest ways to have such wide impact.

Favourite film: Childhood favourite would be Disney’s Jungle Book and classic favourite Gone With The Wind.

Favourite book: To Kill A Mockingbird for a timeless story on justice and courage and Harry Potters for my love of all things magical.

Favourite quote: “We make a living by what we get, but we make a life by what we give.” — Winston Churchill

Favourite food: Dim sum

Favourite place to travel to: Anywhere with natural beauty, wildlife and awe-inspiring sunsets.

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

MATCH INFO

Champions League quarter-final, first leg

Tottenham Hotspur v Manchester City, Tuesday, 11pm (UAE)

Matches can be watched on BeIN Sports

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
The candidates

Dr Ayham Ammora, scientist and business executive

Ali Azeem, business leader

Tony Booth, professor of education

Lord Browne, former BP chief executive

Dr Mohamed El-Erian, economist

Professor Wyn Evans, astrophysicist

Dr Mark Mann, scientist

Gina MIller, anti-Brexit campaigner

Lord Smith, former Cabinet minister

Sandi Toksvig, broadcaster

 

UAE currency: the story behind the money in your pockets
The specs: 2018 Ford F-150

Price, base / as tested: Dh173,250 / Dh178,500

Engine: 5.0-litre V8

Power: 395hp @ 5,000rpm

Torque: 555Nm @ 2,750rpm

Transmission: 10-speed automatic

Fuel consumption, combined: 12.4L / 100km

THE SPECS – Honda CR-V Touring AWD

Engine: 2.4-litre 4-cylinder

Power: 184hp at 6,400rpm

Torque: 244Nm at 3,900rpm

Transmission: Continuously Variable Transmission (CVT)

0-100kmh in 9.4 seconds

Top speed: 202kmh

Fuel consumption: 6.8L/100km

Price: From Dh122,900

The specs

Engine: 5.0-litre V8

Power: 480hp at 7,250rpm

Torque: 566Nm at 4,600rpm

Transmission: 10-speed auto

Fuel consumption: L/100km

Price: Dh306,495

On sale: now

In numbers: China in Dubai

The number of Chinese people living in Dubai: An estimated 200,000

Number of Chinese people in International City: Almost 50,000

Daily visitors to Dragon Mart in 2018/19: 120,000

Daily visitors to Dragon Mart in 2010: 20,000

Percentage increase in visitors in eight years: 500 per cent

Racecard
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UK%20-%20UAE%20Trade
%3Cp%3ETotal%20trade%20in%20goods%20and%20services%20(exports%20plus%20imports)%20between%20the%20UK%20and%20the%20UAE%20in%202022%20was%20%C2%A321.6%20billion%20(Dh98%20billion).%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3C%2Fp%3E%0A%3Cp%3EThis%20is%20an%20increase%20of%2063.0%20per%20cent%20or%20%C2%A38.3%20billion%20in%20current%20prices%20from%20the%20four%20quarters%20to%20the%20end%20of%202021.%3C%2Fp%3E%0A%3Cp%3E%C2%A0%3C%2Fp%3E%0A%3Cp%3EThe%20UAE%20was%20the%20UK%E2%80%99s%2019th%20largest%20trading%20partner%20in%20the%20four%20quarters%20to%20the%20end%20of%20Q4%202022%20accounting%20for%201.3%20per%20cent%20of%20total%20UK%20trade.%3C%2Fp%3E%0A
Updated: October 04, 2021, 6:19 PM