Jordie Barrett of the Hurricanes claims a high ball during a British & Irish Lions tour match at the Westpac Stadium on June 27 in Wellington. Barrett will be involved against the Lions, but this time in the All Blacks colours. David Rogers / Getty Images
Jordie Barrett of the Hurricanes claims a high ball during a British & Irish Lions tour match at the Westpac Stadium on June 27 in Wellington. Barrett will be involved against the Lions, but this time in the All Blacks colours. David Rogers / Getty Images
Jordie Barrett of the Hurricanes claims a high ball during a British & Irish Lions tour match at the Westpac Stadium on June 27 in Wellington. Barrett will be involved against the Lions, but this time in the All Blacks colours. David Rogers / Getty Images
Jordie Barrett of the Hurricanes claims a high ball during a British & Irish Lions tour match at the Westpac Stadium on June 27 in Wellington. Barrett will be involved against the Lions, but this time

All Blacks pick Jordie Barrett for deciding rugby Test against British & Irish Lions


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All Blacks line-up for third Test

J Barrett; I Dagg, A Lienert-Brown, N Laumape, J Savea; B Barrett, A Smith; J Moody, C Taylor, O Franks, B Retallick, S Whitelock, J Kaino, S Cane, K Read (capt).

Replacements: N Harris, W Crockett, C Faumuina, S Barrett, A Savea, TJ Perenara, A Cruden, M Fekitoa.

Jordie Barrett will make his first New Zealand start in Saturday's Test series decider against the British and Irish Lions.

Barrett, the 20-year-old brother of All Blacks fly-half Beauden Barrett, wins a second cap at full-back after going on as a replacement during the pre-series appointment with Samoa last month.

Elsewhere, Ngani Laumape lines up at centre instead of a suspended Sonny Bill Williams, while juggernaut wing Julian Savea is recalled for Rieko Ioane and Israel Dagg switches from full-back to right-wing, with Waisake Naholo dropping out.

Naholo suffered a head knock during the second Test defeat in Wellington last weekend, but it is understood his omission from the match-day 23 is not related to that.

Ioane, two-try star of the first Test win, also misses out, with Malakai Fekitoa, who was called into the All Blacks squad last weekend, providing back division cover on the bench alongside TJ Perenara and Aaron Cruden.

Both Barrett and Laumape have been in blistering Super Rugby form for the Hurricanes this year, but they are sure to come under pressure on Saturday, given their international inexperience, as the Lions target a first Test series triumph against New Zealand since 1971.

Savea, meanwhile, was not involved in the first two Tests, but he is a proven performer at the highest level, scoring 46 tries during his 53-cap career.

And All Blacks skipper Kieran Read becomes the seventh New Zealand player to win 100 caps, following Richie McCaw, Keven Mealamu, Tony Woodcock, Dan Carter, Ma'a Nonu and Mils Muliaina.

New Zealand head coach Steve Hansen said: "Firstly, on behalf of the All Blacks and all of New Zealand, I would like to congratulate Reado on reaching the milestone of 100 Test matches.

"It is a special achievement to play just one Test, so to play 100 is a remarkable effort.

"His playing ability speaks for itself and inspires others, and he now joins a unique group of special All Blacks.

"We would also like to congratulate Jordie on making his first Test start in what will be a very memorable occasion for him.

"This final match in the series is going to be a cracker. It's the series we expected it to be, as the Lions have quality players.

"It now comes down to this Saturday - the winner takes all - and that will create its own unique pressures, and it's going to be interesting to see how both sides cope with it.

"We've had a good week of preparation and are very excited by the opportunity that is ahead of us, and I am sure the Lions are as well.

"We know it will be a physical and intense match, but just as importantly, it will be a game where both teams will have moments of momentum, and the ability of everyone to adapt and adjust throughout the 80 minutes will be crucial."

Specs
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UAE currency: the story behind the money in your pockets
PAST 10 BRITISH GRAND PRIX WINNERS

2016 - Lewis Hamilton (Mercedes-GP)
2015 - Lewis Hamilton (Mercedes-GP)
2014 - Lewis Hamilton (Mercedes-GP)
2013 - Nico Rosberg (Mercedes-GP)
2012 - Mark Webber (Red Bull Racing)
2011 - Fernando Alonso (Ferrari)
2010 - Mark Webber (Red Bull Racing)
2009 - Sebastian Vettel (Red Bull Racing)
2008 - Lewis Hamilton (McLaren)
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The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Part three: an affection for classic cars lives on

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

The specs

Engine: 3.8-litre V6

Power: 295hp at 6,000rpm

Torque: 355Nm at 5,200rpm

Transmission: 8-speed auto

Fuel consumption: 10.7L/100km

Price: Dh179,999-plus

On sale: now 

Brolliology: A History of the Umbrella in Life and Literature
By Marion Rankine
Melville House

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Founders: Michele Ferrario, Nino Ulsamer and Freddy Lim
Started: established in 2016 and launched in July 2017
Based: Singapore, with offices in the UAE, Malaysia, Hong Kong, Thailand
Sector: FinTech, wealth management
Initial investment: $500,000 in seed round 1 in 2016; $2.2m in seed round 2 in 2017; $5m in series A round in 2018; $12m in series B round in 2019; $16m in series C round in 2020 and $25m in series D round in 2021
Current staff: more than 160 employees
Stage: series D 
Investors: EightRoads Ventures, Square Peg Capital, Sequoia Capital India

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

Squads

India (for first three ODIs) Kohli (capt), Rohit, Rahul, Pandey, Jadhav, Rahane, Dhoni, Pandya, Axar, Kuldeep, Chahal, Bumrah, Bhuvneshwar, Umesh, Shami.

Australia Smith (capt), Warner, Agar, Cartwright, Coulter-Nile, Cummins, Faulkner, Finch, Head, Maxwell, Richardson, Stoinis, Wade, Zampa.

UAE currency: the story behind the money in your pockets
Skoda Superb Specs

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How to tell if your child is being bullied at school

Sudden change in behaviour or displays higher levels of stress or anxiety

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Ability to sleep well diminishes

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The specs

Engine: 5.2-litre V10

Power: 640hp at 8,000rpm

Torque: 565Nm at 6,500rpm

Transmission: 7-speed dual-clutch auto

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On sale: Q3 or Q4 2022 

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ATP WORLD No 1

2004 Roger Federer

2005 Roger Federer

2006 Roger Federer

2007 Roger Federer

2008 Rafael Nadal

2009 Roger Federer

2010 Rafael Nadal

2011 Novak Djokovic

2012 Novak Djokovic

2013 Rafael Nadal

2014 Novak Djokovic

2015 Novak Djokovic

2016 Andy Murray

2017 Rafael Nadal

2018 Novak Djokovic

2019 Rafael Nadal

All Blacks line-up for third Test

J Barrett; I Dagg, A Lienert-Brown, N Laumape, J Savea; B Barrett, A Smith; J Moody, C Taylor, O Franks, B Retallick, S Whitelock, J Kaino, S Cane, K Read (capt).

Replacements: N Harris, W Crockett, C Faumuina, S Barrett, A Savea, TJ Perenara, A Cruden, M Fekitoa.