Alastair Cook's patient knock of 78 anchored a well-executed England run chase of 270 to beat New Zealand by eight wickets in the second one-day international in Napier.
The result levels the series following England's defeat on Sunday, going into the decisive final match in Auckland on Saturday.
England's bowlers, particularly James Anderson, had done a superb job to dismiss New Zealand for 269 in 48.5 overs at a small venue with short square boundaries, where a score of at least 300 was needed to set a competitive total.
Joe Root (79 not out) then picked up from where Cook left off when the captain was dismissed by Tim Southee, while Jonathan Trott finished on 65 not out as England easily chased down the total for the loss of two wickets in 47.4 overs.
New Zealand's innings was dominated by Ross Taylor's 100, his seventh one day international century, and a brutal 74 from 36 deliveries by captain Brendon McCullum.
Taylor, who was dumped as captain by coach Mike Hesson in December and chose not to tour South Africa, had barely played any cricket since and had looked rusty in his return to the international scene.
The 28-year-old took a little time to get into his stride and also curbed his attacking instincts to anchor the innings after England's opening bowlers Anderson and Steve Finn had put the hosts under immense pressure.
Taylor combined with Kane Williamson (33) in a 72-run partnership, then 52 runs with Grant Elliott (23) for the fourth wicket before the latter was dismissed by Finn in the first over of the batting powerplay to leave New Zealand struggling at 143-4 in the 36th over.
McCullum, however, then thrashed nine fours and four sixes in a 44-minute knock that included a 100-run partnership with Taylor, 77 of which came in 5.5 overs.
McCullum's dismissal then sparked a collapse with the final five wickets falling for 26 runs as Anderson returned to mop up the tail and finished with impressive figures of five for 34.
The anti-climax gave England hope of a a successful chase - something confirmed after Cook and Ian Bell's 89-run opening stand in 20 overs.
Bell had mixed good with bad, assured timing interspersed with air shots as the new ball swung for New Zealand's pace bowlers.
But it was a switch to the spinners which brought the hosts a breakthrough, Bell getting underneath a sweep at Williamson to be caught on the square-leg boundary.Cook still appeared to be carrying the game, as he and Trott put on another 60.
But the captain could not convert a 67-ball 50 into three figures, tamely chipping a full toss straight back to Tim Southee.
Trott and Root found boundaries hard to come by initially but placed the ball and scurried well in an unbroken century partnership which always kept the equation in England's favour - all the more so after the young Yorkshireman was badly dropped on 25 by McCullum racing back to a mishook off Trent Boult when 75 were still needed at seven-an-over.
Root then kicked on as required past his half-century in just 38 balls, allowing Trott to remain in his accustomed anchor role.
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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 National selections
Al Ain
5pm: Bolereau
5.30pm: Rich And Famous
6pm: Duc De Faust
6.30pm: Al Thoura
7pm: AF Arrab
7.30pm: Al Jazi
8pm: Futoon
Jebel Ali
1.45pm: AF Kal Noor
2.15pm: Galaxy Road
2.45pm: Dark Thunder
3.15pm: Inverleigh
3.45pm: Bawaasil
4.15pm: Initial
4.45pm: Tafaakhor
Marathon results
Men:
1. Titus Ekiru(KEN) 2:06:13
2. Alphonce Simbu(TAN) 2:07:50
3. Reuben Kipyego(KEN) 2:08:25
4. Abel Kirui(KEN) 2:08:46
5. Felix Kemutai(KEN) 2:10:48
Women:
1. Judith Korir(KEN) 2:22:30
2. Eunice Chumba(BHR) 2:26:01
3. Immaculate Chemutai(UGA) 2:28:30
4. Abebech Bekele(ETH) 2:29:43
5. Aleksandra Morozova(RUS) 2:33:01
