• 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.

EA Sports FC 26

Publisher: EA Sports

Consoles: PC, PlayStation 4/5, Xbox Series X/S

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
Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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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The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet
All Black 39-12 British & Irish Lions

Lions tour fixtures

3 JuneProvincial BarbariansWon 13-7

7 JuneBluesLost 22-16

10 JuneCrusadersWon 12-3

13 JuneHighlandersLost 23-22

17 JuneMaori All BlacksWon 32-10

20 JuneChiefsWon 34-6

24 JuneNew ZealandLost 30-15

27 JuneHurricanes

1 JulyNew Zealand

8 JulyNew Zealand

The Outsider

Stephen King, Penguin

Company profile

Name: Tratok Portal

Founded: 2017

Based: UAE

Sector: Travel & tourism

Size: 36 employees

Funding: Privately funded

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
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Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

Juliet, Naked
Dir: Jesse Peretz
Starring: Chris O'Dowd, Rose Byrne, Ethan Hawke​​​​​​​
​​​​​​​Two stars

Federer's 11 Wimbledon finals

2003 Beat Mark Philippoussis

2004 Beat Andy Roddick

2005 Beat Andy Roddick

2006 Beat Rafael Nadal

2007 Beat Rafael Nadal

2008 Lost to Rafael Nadal

2009 Beat Andy Roddick

2012 Beat Andy Murray

2014 Lost to Novak Djokovic

2015 Lost to Novak Djokovic

2017 Beat Marin Cilic

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

 

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Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

Election pledges on migration

CDU: "Now is the time to control the German borders and enforce strict border rejections" 

SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom" 

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Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

Updated: May 23, 2022, 11:28 AM