LEEDS // Kaushal Silva has urged Sri Lanka to fill the void left by Mahela Jayawardene and Kumar Sangakkara when they return to the scene of one their greatest triumphs for the first Test against England at Headingley on Thursday.
Two years ago, Yorkshire’s headquarters ground was the stage where Sri Lanka clinched a dramatic victory off the penultimate ball to secure their first Test series win in England.
But their first tour of England since that campaign sees them without Sangakkara and Jayawardene, both now retired from international duty.
“We did well here,” said Silva, an opening batsman who played in that victorious 2013 team, at Headingley on Tuesday. “We were thrilled with that, but this is a new series.
“Sanga and Mahela have left now. So it’s time for all these youngsters to take their responsibility and do their jobs. We need to make sure we put up at least 300 to put ourselves in the game.”
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Sri Lanka will also be without injured paceman Dhammika Prasad, whose five second-innings wickets played a key role in the tourists’ 2014 victory at Headingley.
“He is one of the key bowlers, and obviously we’ll miss him,” Silva said ahead of the three-Test series.
“But we have other very talented bowlers,” he added of an attack that also includes Suranga Lakmal and Nuwan Pradeep, as well as the decidedly sharp Dushmantha Chameera.
Sri Lanka will again be captained by Angelo Mathews, with the all-rounder’s excellent hundred paving the way for their success at Headingley two years ago.
The once feared pitch at Headingley, in Leeds, northern England, is now generally a good surface to bat on, albeit one with pace and bounce, and overhead conditions largely determine how much assistance a seam attack will receive.
Yorkshire coach Jason Gillespie said it was important bowlers avoided a “pretty length”.
"Sometimes if fast bowlers see the ball whizzing through to the keeper at chest height a bit of ego then comes into play," the former Australia quick told the Sunday Times. "It is that 'pretty length'. It looks good but is it actually challenging the batsmen and putting him under pressure?"
England have a poor recent record at Headingley, with just one win and four defeats at the northern venue since 2007.
In their first Test campaign since a series win in South Africa, England will have to decide whether to give a debut to Nottinghamshire’s Jake Ball, who has made an impressive start to the county season, or retain Steven Finn as the third seamer behind James Anderson and Stuart Broad – now the world’s No 1-ranked Test bowler.
Hampshire batsman James Vince is set to make his Test bow, following the enforced retirement of James Taylor with a heart condition, in a batting line-up featuring Joe Root – recently crowned England’s player of the year in all formats – and Yorkshire colleague Jonny Bairstow.
England captain Alastair Cook needs just 36 more runs to become the first Englishman to reach 10,000 in Tests.
By contrast, Alex Hales, Cook’s opening partner, and No 3 Nick Compton both go into the match badly needing rather larger scores to cement their places.
“There is a bit of revenge to be had,” Broad said, reflecting on a 2014 series which saw Cook, severely criticised for tactical naivety, contemplate resigning the England captaincy after the Headingley defeat by Sri Lanka.
“It was quite an emotional series, it really hurt us as a team to lose in our own conditions.”
Thursday’s match is set to break fresh ground by being the first in men’s cricket where a new points system, modelled on the one used by England and Australia for the women’s Ashes, will be employed.
In a bid to provide further “context”, the results of all the international fixtures this season between England and Sri Lanka will be put together to produce an overall winner.
Details on how points will be allocated between Tests, one-day internationals and Twenty20s are expected to be announced later on Wednesday.
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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
The years Ramadan fell in May
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
