• Umran Malik (14 matches, 22 wickets, Best 5-25, Econ 9.03): The Sunrisers Hyderabad fast bowler is easily the quickest bowler in world cricket at the moment. His 22 wickets came in at a high economy rate, but a lot of those runs were off edges with many dropped chances. Duly rewarded with a maiden call-up to Indian team for South Africa T20s. Sportzpics for IPL
    Umran Malik (14 matches, 22 wickets, Best 5-25, Econ 9.03): The Sunrisers Hyderabad fast bowler is easily the quickest bowler in world cricket at the moment. His 22 wickets came in at a high economy rate, but a lot of those runs were off edges with many dropped chances. Duly rewarded with a maiden call-up to Indian team for South Africa T20s. Sportzpics for IPL
  • Tilak Varma (14 matches, 397 runs, Best 61, Avg 36.09, SR: 131.02): The Mumbai Indians batsman, 19, was one of the few bright spots for his franchise. The left-handed batsman showed remarkable composure for his age, and will surely form the core of Mumbai's next decade in franchise cricket. Technique and temperament should help him break into the national team. Sportzpics for IPL
    Tilak Varma (14 matches, 397 runs, Best 61, Avg 36.09, SR: 131.02): The Mumbai Indians batsman, 19, was one of the few bright spots for his franchise. The left-handed batsman showed remarkable composure for his age, and will surely form the core of Mumbai's next decade in franchise cricket. Technique and temperament should help him break into the national team. Sportzpics for IPL
  • Arshdeep Singh (14 matches, 10 wickets, Best 3-37, Econ 7.70): Thoroughly deserved his India call-up for the South Africa T20s. The most economical seamer in the death overs during this year's IPL, the Punjab Kings left-arm seamer has excellent control and bowled most of his overs against top batsmen during difficult overs. Sportzpics for IPL
    Arshdeep Singh (14 matches, 10 wickets, Best 3-37, Econ 7.70): Thoroughly deserved his India call-up for the South Africa T20s. The most economical seamer in the death overs during this year's IPL, the Punjab Kings left-arm seamer has excellent control and bowled most of his overs against top batsmen during difficult overs. Sportzpics for IPL
  • Tim David (8 matches, 186 runs, Avg 37.20, SR 216.27): A lot was expected from the devastating batsman but he was sidelined after early failures. Mumbai Indians corrected course and brought David back in. In the second half, the Australian was in imperious form, nailing the role of the finisher by scoring at a strike rate of over 200. Has played for Singapore but should start afresh for the Aussies this year. Sportzpics for IPL
    Tim David (8 matches, 186 runs, Avg 37.20, SR 216.27): A lot was expected from the devastating batsman but he was sidelined after early failures. Mumbai Indians corrected course and brought David back in. In the second half, the Australian was in imperious form, nailing the role of the finisher by scoring at a strike rate of over 200. Has played for Singapore but should start afresh for the Aussies this year. Sportzpics for IPL
  • Mohsin Khan (8 matches, 13 wickets, Best 4-16, Econ 5.93): Another quality left-arm pacer to make his mark. The Lucknow Super Giants quick has been menacing with his pace, and has an economy of under six after eight games. Can move the ball and has deceptive change of pace. Seen by many as India's next Zaheer Khan. Sportzpics for IPL
    Mohsin Khan (8 matches, 13 wickets, Best 4-16, Econ 5.93): Another quality left-arm pacer to make his mark. The Lucknow Super Giants quick has been menacing with his pace, and has an economy of under six after eight games. Can move the ball and has deceptive change of pace. Seen by many as India's next Zaheer Khan. Sportzpics for IPL
  • Matheesha Pathirana (2 matches, 2 wickets, Econ 7.60): The Sri Lankan slinger has an even more awkward action than Lasith Malinga, if that was even possible. Introduced towards the end of the season, captain MS Dhoni seemed thoroughly impressed with his execution, which will please his national team. Sportzpics for IPL
    Matheesha Pathirana (2 matches, 2 wickets, Econ 7.60): The Sri Lankan slinger has an even more awkward action than Lasith Malinga, if that was even possible. Introduced towards the end of the season, captain MS Dhoni seemed thoroughly impressed with his execution, which will please his national team. Sportzpics for IPL
  • Dewald Brevis (7 matches, 161 runs, Avg 23, SR 142.47): The young South African broke into Mumbai's playing XI at just 18 years of age. Has shades of AB de Villiers in his batting with just as many strokes. Only played seven matches, but Mumbai are expected to plan their future around him, Tilak Varma and Tim David. Sportzpics for IPL
    Dewald Brevis (7 matches, 161 runs, Avg 23, SR 142.47): The young South African broke into Mumbai's playing XI at just 18 years of age. Has shades of AB de Villiers in his batting with just as many strokes. Only played seven matches, but Mumbai are expected to plan their future around him, Tilak Varma and Tim David. Sportzpics for IPL
  • Mukesh Choudhary (13 matches, 16 wickets, Best 4-46, Econ 9.31): A classic left-arm seamer, Choudhary showed glimpses of his talent that could prove useful in red-ball cricket - decent pace, late swing and a smooth action. The diminutive version of Trent Boult will do well to soak in all the information from captain Dhoni and continue his rise. Sportzpics for IPL
    Mukesh Choudhary (13 matches, 16 wickets, Best 4-46, Econ 9.31): A classic left-arm seamer, Choudhary showed glimpses of his talent that could prove useful in red-ball cricket - decent pace, late swing and a smooth action. The diminutive version of Trent Boult will do well to soak in all the information from captain Dhoni and continue his rise. Sportzpics for IPL
  • Jitesh Sharma (12 matches, 234 runs, Best 44, Avg 29.25, SRO 163.63): The wicketkeeper batsman was the most unheralded of power hitters in Punjab Kings' line-up and ended up being one of their more reliable ones. Outperformed Jonny Bairstow, and will surely be given more exposure from next season. Sportzpics for IPL
    Jitesh Sharma (12 matches, 234 runs, Best 44, Avg 29.25, SRO 163.63): The wicketkeeper batsman was the most unheralded of power hitters in Punjab Kings' line-up and ended up being one of their more reliable ones. Outperformed Jonny Bairstow, and will surely be given more exposure from next season. Sportzpics for IPL
  • Rajat Patidar (6 matches, 163 runs, Avg 32.60, SR 133.60): Has been a breath of fresh air for Royal Challengers Bangalore in the five matches he has batted in so far. Solves a big problem facing many franchises - a reliable Indian batsman in the top order. Has taken some of the pressure off Virat Kohli and Faf du Plessis. Sportzpics for IPL
    Rajat Patidar (6 matches, 163 runs, Avg 32.60, SR 133.60): Has been a breath of fresh air for Royal Challengers Bangalore in the five matches he has batted in so far. Solves a big problem facing many franchises - a reliable Indian batsman in the top order. Has taken some of the pressure off Virat Kohli and Faf du Plessis. Sportzpics for IPL

Top 10 emerging players of IPL 2022 - in pictures


  • English
  • Arabic

The Indian Premier League has proved to be a successful pathway to top-level cricket over the years, probably more so than established domestic tournaments.

The size and duration of the IPL means it is good testing ground for players looking to step up to the next level, even in other formats. The biggest success story in that regard has been Jasprit Bumrah who became a household name with Mumbai Indians, and then rose to the top in Test cricket.

This year's IPL has been particularly memorable for the number of young players who have upstaged their more famous teammates. With 10 franchises this year, more players were going to get a chance and that has been a boon for many up-and-coming cricketers.

Also, the scouting system in IPL has evolved so that players with specific skill sets are selected for those roles, instead of them being picked based on just stats and getting shuffled around the pack.

In the picture gallery above, you can view 10 young players who have made a huge impact in IPL 2022. Stats are from the league phase of the tournament.

What is type-1 diabetes

Type 1 diabetes is a genetic and unavoidable condition, rather than the lifestyle-related type 2 diabetes.

It occurs mostly in people under 40 and a result of the pancreas failing to produce enough insulin to regulate blood sugars.

Too much or too little blood sugar can result in an attack where sufferers lose consciousness in serious cases.

Being overweight or obese increases the chances of developing the more common type 2 diabetes.

COMPANY PROFILE

Name: Rain Management

Year started: 2017

Based: Bahrain

Employees: 100-120

Amount raised: $2.5m from BitMex Ventures and Blockwater. Another $6m raised from MEVP, Coinbase, Vision Ventures, CMT, Jimco and DIFC Fintech Fund

From Conquest to Deportation

Jeronim Perovic, Hurst

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.

 

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 winners

Fiction

  • ‘Amreekiya’  by Lena Mahmoud
  •  ‘As Good As True’ by Cheryl Reid

The Evelyn Shakir Non-Fiction Award

  • ‘Syrian and Lebanese Patricios in Sao Paulo’ by Oswaldo Truzzi;  translated by Ramon J Stern
  • ‘The Sound of Listening’ by Philip Metres

The George Ellenbogen Poetry Award

  • ‘Footnotes in the Order  of Disappearance’ by Fady Joudah

Children/Young Adult

  •  ‘I’ve Loved You Since Forever’ by Hoda Kotb 
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

The specs: Volvo XC40

Price: base / as tested: Dh185,000

Engine: 2.0-litre, turbocharged in-line four-cylinder

Gearbox: Eight-speed automatic

Power: 250hp @ 5,500rpm

Torque: 350Nm @ 1,500rpm

Fuel economy, combined: 10.4L / 100km

Your rights as an employee

The government has taken an increasingly tough line against companies that fail to pay employees on time. Three years ago, the Cabinet passed a decree allowing the government to halt the granting of work permits to companies with wage backlogs.

The new measures passed by the Cabinet in 2016 were an update to the Wage Protection System, which is in place to track whether a company pays its employees on time or not.

If wages are 10 days late, the new measures kick in and the company is alerted it is in breach of labour rules. If wages remain unpaid for a total of 16 days, the authorities can cancel work permits, effectively shutting off operations. Fines of up to Dh5,000 per unpaid employee follow after 60 days.

Despite those measures, late payments remain an issue, particularly in the construction sector. Smaller contractors, such as electrical, plumbing and fit-out businesses, often blame the bigger companies that hire them for wages being late.

The authorities have urged employees to report their companies at the labour ministry or Tawafuq service centres — there are 15 in Abu Dhabi.

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Gifts exchanged
  • King Charles - replica of President Eisenhower Sword
  • Queen Camilla -  Tiffany & Co vintage 18-carat gold, diamond and ruby flower brooch
  • Donald Trump - hand-bound leather book with Declaration of Independence
  • Melania Trump - personalised Anya Hindmarch handbag
LA LIGA FIXTURES

Thursday (All UAE kick-off times)

Sevilla v Real Betis (midnight)

Friday

Granada v Real Betis (9.30pm)

Valencia v Levante (midnight)

Saturday

Espanyol v Alaves (4pm)

Celta Vigo v Villarreal (7pm)

Leganes v Real Valladolid (9.30pm)

Mallorca v Barcelona (midnight)

Sunday

Atletic Bilbao v Atletico Madrid (4pm)

Real Madrid v Eibar (9.30pm)

Real Sociedad v Osasuna (midnight)

PROFILE OF STARZPLAY

Date started: 2014

Founders: Maaz Sheikh, Danny Bates

Based: Dubai, UAE

Sector: Entertainment/Streaming Video On Demand

Number of employees: 125

Investors/Investment amount: $125 million. Major investors include Starz/Lionsgate, State Street, SEQ and Delta Partners

Singham Again

Director: Rohit Shetty

Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone

Rating: 3/5

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UAE currency: the story behind the money in your pockets
THE SPECS

Engine: 3.9-litre twin-turbo V8

Transmission: seven-speed dual clutch

Power: 710bhp

Torque: 770Nm

Speed: 0-100km/h 2.9 seconds

Top Speed: 340km/h

Price: Dh1,000,885

On sale: now

Reading List

Practitioners of mindful eating recommend the following books to get you started:

Savor: Mindful Eating, Mindful Life by Thich Nhat Hanh and Dr Lilian Cheung

How to Eat by Thich Nhat Hanh

The Mindful Diet by Dr Ruth Wolever

Mindful Eating by Dr Jan Bays

How to Raise a Mindful Eaterby Maryann Jacobsen

South Africa World Cup squad

South Africa: Faf du Plessis (c), Hashim Amla, Quinton de Kock (w), JP Duminy, Imran Tahir, Aiden Markram, David Miller, Lungi Ngidi, Anrich Nortje, Andile Phehlukwayo, Dwaine Pretorius, Kagiso Rabada, Tabraiz Shamsi, Dale Steyn, Rassie van der Dussen.

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Mina Cup winners

Under 12 – Minerva Academy

Under 14 – Unam Pumas

Under 16 – Fursan Hispania

Under 18 – Madenat

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

The lowdown

Bohemian Rhapsody

Director: Bryan Singer

Starring: Rami Malek, Lucy Boynton, Gwilym Lee

Rating: 3/5

Five expert hiking tips
    Always check the weather forecast before setting off Make sure you have plenty of water Set off early to avoid sudden weather changes in the afternoon Wear appropriate clothing and footwear Take your litter home with you
Gothia Cup 2025

4,872 matches 

1,942 teams

116 pitches

76 nations

26 UAE teams

15 Lebanese teams

2 Kuwaiti teams

What is Reform?

Reform is a right-wing, populist party led by Nigel Farage, a former MEP who won a seat in the House of Commons last year at his eighth attempt and a prominent figure in the campaign for the UK to leave the European Union.

It was founded in 2018 and originally called the Brexit Party.

Many of its members previously belonged to UKIP or the mainstream Conservatives.

After Brexit took place, the party focused on the reformation of British democracy.

Former Tory deputy chairman Lee Anderson became its first MP after defecting in March 2024.

The party gained support from Elon Musk, and had hoped the tech billionaire would make a £100m donation. However, Mr Musk changed his mind and called for Mr Farage to step down as leader in a row involving the US tycoon's support for far-right figurehead Tommy Robinson who is in prison for contempt of court.

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ESSENTIALS

The flights

Emirates flies direct from Dubai to Rio de Janeiro from Dh7,000 return including taxes. Avianca fliles from Rio to Cusco via Lima from $399 (Dhxx) return including taxes. 

The trip

From US$1,830 per deluxe cabin, twin share, for the one-night Spirit of the Water itinerary and US$4,630 per deluxe cabin for the Peruvian Highlands itinerary, inclusive of meals, and beverages. Surcharges apply for some excursions.

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

Updated: May 23, 2022, 11:28 AM