Morne Morkel has spearheaded an excellent Kolkata Knight Riders attack. Jeffrey E Biteng / The National
Morne Morkel has spearheaded an excellent Kolkata Knight Riders attack. Jeffrey E Biteng / The National
Morne Morkel has spearheaded an excellent Kolkata Knight Riders attack. Jeffrey E Biteng / The National
Morne Morkel has spearheaded an excellent Kolkata Knight Riders attack. Jeffrey E Biteng / The National

Kolkata Knight Riders can spoil the Punjab party


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It says something of the ill winds blowing around cricket at present that any sense of awe or wonder at the manner in which a couple of the weekend games panned out is entwined with considerable, and understandable, scepticism.

For every individual enthusing about the hitting prowess of Yusuf Pathan or Corey Anderson, there are others with frowns and furrowed brows over the surfeit of full tosses and half volleys that made their tasks so much easier.

With the investigation into last year’s misdemeanours in the Indian Premier League still not complete, and fresh allegations emerging from England in the past week, this is the age of cynicism. It has not escaped anyone’s notice that one of those whose fixing-related testimony was leaked to the papers was Brendon McCullum, fondly remembered in these parts for that breathtaking 158 in the first IPL game.

Back then, Kolkata Knight Riders were a joke of a team. Like Manchester City in the 1990s, they found new and farcical ways to lose and lose face at the same time. Things began to change in 2012 when a late surge took them to the title and a similar seven-match run has made them the team to beat in this year’s competition.

They did not train last night – neither did Kings XI Punjab – with vast tracts of the Eden Gardens outfield still under covers, but Trevor Bayliss’s calm answers at the news conference were indicative of the confidence within the camp in a team that believes it can turn anyone over – especially on home turf in front of one of the most raucous crowds in world sport.

Before the tournament, Impact Index had predicted that Kolkata would finish second in the table. It did not, like many others, expect Punjab to finish top of the table.

A byword for mediocrity since reaching the last four in the first season, Punjab rode on a blistering start from Glenn Maxwell to sew up first place.

As much as the inventive stroke play from Maxwell – and David Miller – was responsible for them reaching the top, the rank outsiders also have to thank a group of relatively unknown Indian players. At various times this season, Sandeep Sharma, Akshar Patel, Rishi Dhawan and Karanveer Singh have all shone. It should perhaps be no surprise that Sanjay Bangar, the only Indian coach in the tournament and someone who knows the domestic scene like few others, coaches them.

With qualification for the play-offs assured, Punjab had time to tinker, and the likes of Shaun Marsh and Beuran Hendricks have had a taste of the action in case they are required for the games that matter. The key man, however, might be a fit-again Mitchell Johnson, who has yet to reproduce the venom of his feted Ashes campaign.

Punjab’s bowling will certainly need to be sharper – the dismissal of the hapless Delhi Daredevils was more an exception than the rule – if they are to rein in a Kolkata line-up that has married brutal power with incredible consistency as they have climbed up the table.

Robin Uthappa has been the heartwarming story of the tournament from an Indian perspective, but there have been telling contributions from Gautam Gambhir and Shakib Al Hasan.

With the ball, Sunil Narine has been the match-winner that Kolkata have come to rely on, supported by sporadic game-changing efforts from Shakib, Morne Morkel, Piyush Chawla and Umesh Yadav.

If the surface is spin-friendly or even skiddy, Narine’s tussle against Punjab’s batsmen, none of whom are hesitant to go over the top, could be a minor classic.

Eden Gardens is no fortress though. Last season, Kolkata lost there three times, while their victorious campaign in 2012 was marked by four home losses.

It was their remarkable run away from home – seven wins out of eight – that was the harbinger of glory.

Punjab have won twice at Eden, in 2010 and 2012, and would take great confidence from their road trips this season – six wins out of seven. Before the tournament they were seen as a bunch of mercurial talents that did not possess the consistency to be part of the final shake-up. But starting with Maxwell’s ballistic hitting, they have made a habit of proving people wrong.

The weather could well play a part in deciding who goes through to the final, but both teams know that defeat here does not necessarily mean the end. Punjab have the X-factor, but it is the home side that have come to the boil at the perfect time.

In front of what is likely to be a full house, grey skies or sunshine, they should have Punjab’s measure.

Dileep Premachandran is editor in chief of Wisden India. Visit www.wisdenindia.com for more on the IPL or follow them on Twitter @WisdenIndia.

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RESULTS

ATP China Open
G Dimitrov (BUL x3) bt R Bautista Agut (ESP x5)
7-6, 4-6, 6-2
R Nadal (ESP x1) bt J Isner (USA x6)
6-4, 7-6

WTA China Open
S Halep (ROU x2) bt D Kasatkina (RUS)
6-2, 6-1
J Ostapenko (LAT x9) bt S Cirstea (ROU)
6-4, 6-4

ATP Japan Open
D Schwartzman (ARG x8) bt S Johnson (USA)
6-0, 7-5
D Goffin (BEL x4) bt R Gasquet (FRA)
7-5, 6-2
M Cilic (CRO x1) bt R Harrison (USA)
6-2, 6-0

What is Folia?

Prince Khaled bin Alwaleed bin Talal's new plant-based menu will launch at Four Seasons hotels in Dubai this November. A desire to cater to people looking for clean, healthy meals beyond green salad is what inspired Prince Khaled and American celebrity chef Matthew Kenney to create Folia. The word means "from the leaves" in Latin, and the exclusive menu offers fine plant-based cuisine across Four Seasons properties in Los Angeles, Bahrain and, soon, Dubai.

Kenney specialises in vegan cuisine and is the founder of Plant Food Wine and 20 other restaurants worldwide. "I’ve always appreciated Matthew’s work," says the Saudi royal. "He has a singular culinary talent and his approach to plant-based dining is prescient and unrivalled. I was a fan of his long before we established our professional relationship."

Folia first launched at The Four Seasons Hotel Los Angeles at Beverly Hills in July 2018. It is available at the poolside Cabana Restaurant and for in-room dining across the property, as well as in its private event space. The food is vibrant and colourful, full of fresh dishes such as the hearts of palm ceviche with California fruit, vegetables and edible flowers; green hearb tacos filled with roasted squash and king oyster barbacoa; and a savoury coconut cream pie with macadamia crust.

In March 2019, the Folia menu reached Gulf shores, as it was introduced at the Four Seasons Hotel Bahrain Bay, where it is served at the Bay View Lounge. Next, on Tuesday, November 1 – also known as World Vegan Day – it will come to the UAE, to the Four Seasons Resort Dubai at Jumeirah Beach and the Four Seasons DIFC, both properties Prince Khaled has spent "considerable time at and love". 

There are also plans to take Folia to several more locations throughout the Middle East and Europe.

While health-conscious diners will be attracted to the concept, Prince Khaled is careful to stress Folia is "not meant for a specific subset of customers. It is meant for everyone who wants a culinary experience without the negative impact that eating out so often comes with."

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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• 11 million total tonnes of waste are being generated annually in Abu Dhabi

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