NOTTINGHAM // Marlon Samuels's unbeaten hundred and a Test-best score from West Indies captain Darren Sammy rescued the tourists from a dire position on the first day of the second Test against England at Trent Bridge today.
West Indies, who had collapsed to 63 for four when Samuels came in, were 304 for six at stumps.
Samuels was 107 not out – only his third hundred in 39 Tests and first since his previous best of 105 against South Africa in Durban in January 2008.
Meanwhile Sammy, whose place in the team had been called into question by West Indies great Michael Holding, was 88 not out at stumps having surpassed his previous Test best of 61 against Australia at Roseau last month, and justified his decision to bat first after winning the toss.
The pair have so far added an unbroken 168 for the seventh wicket. Samuels walked out with West Indies in a desperate position and they were still in trouble at 136 for six when he was joined by Sammy.
But, against an older ball and on a true pitch, the pair rebuilt the innings with sound and stylish shotmaking.
And when England took the new ball as soon as they could, with West Indies 260 for six off 80 overs, the duo saw out the day's final 10 overs.
A few overs ago Samuels would have been dismissed for one after being given out lbw to Tim Bresnan but he successfully reviewed umpire Asad Rauf's decision.
West Indies' top order had failed repeatedly during a run of just two wins in 31 Tests coming into this game. Yet such were the ideal sunny batting conditions, it would almost have been an admission of weakness had Sammy fielded first after winning the toss.
But their struggles against the new ball continued yesterday as James Anderson and Stuart Broad, who took a Test-best seven for 72 in England's five-wicket win in the first Test that gave the world's No 1-ranked side a 1-0 lead in this three-match series, shared four wickets between them before lunch.
Opener Adrian Barath was out for nought when he edged a rising ball from Broad, on his Nottinghamshire home ground, and third slip Anderson held a brilliant, left-handed, head-high catch.
New batsman Kirk Edwards then fell for seven when Anderson's superb off-cutter beat his defensive shot. Much has been made of the absence of batsmen Chris Gayle and Ramnaresh Sarwan after their respective disputes with the West Indies Cricket Board.
But they too might have struggled to keep out such a delivery and could hardly have improved on the performance of Samuels and Sammy later in the day.
Shivnarine Chanderpaul, who walked in awkward situations in both innings of the first game at Lord's, entered at 42 for three with another huge repair job on his hands. The world's No 1 batsman was lucky when he edged Anderson between second and third slips on four.
Chanderpaul was looking set for another marathon innings when off-spinner Graeme Swann, had him lbw for the second time in as many innings. Rauf rejected England's appeal but England captain Andrew Strauss called for a review and left-hander Chanderpaul was given out for 46.
Tim Bresnan removed Denesh Ramdin but Sammy drove him on the up for four and Samuels hooked him for a boundary.
Sammy did not middle an inside-out drive off Swann but the ball still sailed over long-off for six.
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The specs: Rolls-Royce Cullinan
Price, base: Dh1 million (estimate)
Engine: 6.75-litre twin-turbo V12
Transmission: Eight-speed automatic
Power: 563hp @ 5,000rpm
Torque: 850Nm @ 1,600rpm
Fuel economy, combined: 15L / 100km
The specs: Aston Martin DB11 V8 vs Ferrari GTC4Lusso T
Price, base: Dh840,000; Dh120,000
Engine: 4.0L V8 twin-turbo; 3.9L V8 turbo
Transmission: Eight-speed automatic; seven-speed automatic
Power: 509hp @ 6,000rpm; 601hp @ 7,500rpm
Torque: 695Nm @ 2,000rpm; 760Nm @ 3,000rpm
Fuel economy, combined: 9.9L / 100km; 11.6L / 100km
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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
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Champions League quarter-final, first leg
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The hotels
Mursidabad’s hotels are less than modest but Berhampore, 11km south, offers more accommodation and facilities (and the Hazarduari Express also pauses here). Try Hotel The Fame, with an array of rooms from doubles at Rs1,596/Dh90 to a ‘grand presidential suite’ at Rs7,854/Dh443.
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