Former England batsman Mark Ramprakash will also turn up for his Surrey county side during his visit to the Emirates.
Former England batsman Mark Ramprakash will also turn up for his Surrey county side during his visit to the Emirates.
Former England batsman Mark Ramprakash will also turn up for his Surrey county side during his visit to the Emirates.
Former England batsman Mark Ramprakash will also turn up for his Surrey county side during his visit to the Emirates.

Ramprakash brings experience


Paul Radley
  • English
  • Arabic

Mark Ramprakash will be given another belated chance to showcase his skill to a foreign audience after being named in the MCC squad for their trip to Abu Dhabi at the end of March. The 40-year-old batsman is deemed one of Test cricket's great unfulfilled talents, yet has an extraordinary record in English domestic cricket. The rich return he has had with the willow late in his career even earned him a place on the Indian Premier League (IPL) auction list earlier this month.

Ramprakash, who found fame beyond the boundary as a star of the UK TV show Strictly Come Dancing, eventually missed out on a lucrative deal with any of the IPL franchises. However, he can still look forward to some foreign travel before the new season starts, first with his county side Surrey, who play in the Emirates Airline Twenty20 Cup in Dubai on March 19 and 20, then in the capital with MCC. He will line up alongside some of the brightest emerging talent in the UK when MCC play their traditional season curtain-raiser against the champion county Durham at the Zayed Stadium from March 29.

He is one of three players in the MCC ranks with Test experience, along with the wicketkeeper James Foster and fast bowler Chris Tremlett. Their opponents, Emirates-sponsored Durham, will likely have England fast bowler Steve Harmison in their attack. The fixture is traditionally played at MCC's home ground, Lord's in London, but has been switched to the Middle East as they seek to trial new methods in an attempt to increase the appeal of four-day cricket.

The match will be played under floodlights, and pink cricket balls will be used for the first time in a first-class match. John Stephenson, the manager of the MCC team, said: "This is a traditional fixture, but there's little else about this match that is traditional. It's not just a contest between MCC and the champion county, but a crucial step in researching the pink ball and first-class cricket under floodlights."

MCC will be captained by Alex Gidman, the former England A captain, who will seek to remind the selectors of his talents. Gidman said: "Both myself and my brother Will spent time as MCC Young Cricketers, so I cannot wait to lead out the MCC team in such an historic fixture." @Email:pradley@thenational.ae

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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