West Indian batsman Chris Gayle has raised eyebrows by saying he named his baby daughter “Blush”, a nod to an infamous sexism scandal that engulfed him in January.
The self-proclaimed “Universe Boss” left many people wondering whether the name was genuine after his partner Natasha Berridge gave birth this week.
Gayle was pilloried over his remark, “Don’t blush, baby” when he asked an Australian TV presenter for a date live on air during the Big Bash League.
The 36-year-old batsman was fined by his club, Melbourne Renegades, and he later made an apology of sorts, describing his comments as “a simple joke”.
But on Thursday he posted on Instagram: “We would like to welcome the arrival of our beautiful daughter ‘Blush’ to this world 2 hours ago”.
He later said on Twitter: “Thank you all for the sweet and kind messages. Blush won’t Blush, my baby.”
The destructive left-handed batsman received a number of congratulatory messages from fans and the cricketing fraternity.
Gayle missed a game for his Indian Premier League franchise, Royal Challengers Bangalore, but he may be back in action as early as tomorrow.
The big-hitting Jamaican is yet to fire for the Virat Kohli-led side and has scored just a single run from his two outings so far.
Meanwhile, Gayle’s international and IPL teammate, leg-spinner Samuel Badree, has been ruled out of the rest of the IPL with an injury that he picked in the recent World Twenty20 final.
Badree, who played a major role in the Windies’ triumph over England on April 3 by taking two wickets, was unable to play a single match for Bangalore.
Badree, 35, appeared to have hurt his shoulder and wrist while trying to take a diving catch at short third man in the 19th over of the England innings.
Bangalore have signed South African spinner Tabraiz Shamsi as Badree’s replacement in the ninth edition of the cash-rich league.
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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
