Buttler century and Chahal hat-trick set up thrilling win for Rajasthan Royals

Rajasthan Royals rode on another sizzling innings from Jos Buttler to edge past Kolkata Knight Riders by seven runs runs for their fourth win of the Indian Premier League on Monday.

Buttler has hit a purple patch this season, having already reached three figures earlier in the tournament against Mumbai Indians. Against Kolkata at the Brabourne Stadium in Mumbai, Buttler smashed 103 off 61 balls with nine fours and five sixes to help Rajasthan pile up 217-5.

Kolkata chased brilliantly before getting dismissed for 210 in the final over.

Buttler entered the match with a century and two fifties in his last four outings and once he got going, the England wicketkeeper batsman was always going to make it count.

Buttler added 97 with Devdutt Padikkal, who only reached 24 when he was dismissed by Sunil Narine in the 10th over. Narine turned out to be the best bowler for Kolkata, finishing with outstanding figures of 2-21 as the rest of the bowlers were carted around the park.

For fast bowler Pat Cummins (1-50), it was the fourth straight occasion where he went for more than 10 an over.

Yuzvendra Chahal of Rajasthan Royals picked up a hat-trick against Kolkata Knight Riders. Sportzpics for IPL

Rajasthan's innings threatened to derail towards the end but Shimron Hetmyer hit two sixes and a four off Andre Russell to finish with a flourish.

Kolkata's innings started in the most disastrous fashion possible - a first-ball run-out of Narine without facing a ball.

Aaron Finch (58 off 28 balls) and Shreyas Iyer (85) took the attack to the opposition but the challenge lost steam when Prasidh Krishna had the Australia captain caught at point. The contest looked like it was over when Yuzvendra Chahal trapped Iyer lbw in the 17th over.

Chahal capped a memorable night by picking up four wickets in that over, completing a hat-trick for figures of 5-40. But a late blitz by Umesh Yadav (21 off 9) raised Kolkata's hopes before he was the last man out.

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The specs: 2018 Nissan Patrol Nismo

Price: base / as tested: Dh382,000

Engine: 5.6-litre V8

Gearbox: Seven-speed automatic

Power: 428hp @ 5,800rpm

Torque: 560Nm @ 3,600rpm

Fuel economy, combined: 12.7L / 100km

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates

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

Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

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