James Botham, a former Wales Under-20 international who plays for Cardiff Blues, is set to make his senior debut agianst Georgia on Saturday. Ben Evans/Huw Evans/Shutterstock
James Botham, a former Wales Under-20 international who plays for Cardiff Blues, is set to make his senior debut agianst Georgia on Saturday. Ben Evans/Huw Evans/Shutterstock
James Botham, a former Wales Under-20 international who plays for Cardiff Blues, is set to make his senior debut agianst Georgia on Saturday. Ben Evans/Huw Evans/Shutterstock
James Botham, a former Wales Under-20 international who plays for Cardiff Blues, is set to make his senior debut agianst Georgia on Saturday. Ben Evans/Huw Evans/Shutterstock

James Botham, grandson of cricket legend Ian, to make Wales rugby debut against Georgia


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Wayne Pivac said James Botham had a "very big future" after handing the grandson of England cricket legend Ian a Wales rugby debut for Saturday's Autumn Nations Cup match at home to Georgia.

Botham, a former Wales Under-20 international who plays for Cardiff Blues, is the son of Liam Botham – cricket star Botham's only son and himself a former professional cricket, rugby union and rugby league player, who appeared for Cardiff in the 1990s.

The 22-year-old Botham is one of three uncapped players named by Pivac for a behind closed doors match in Llanelli that sees Wales attempting to end a damaging run of six straight defeats.

"We had a good look at James earlier in the campaign," Wales coach Pivac told reporters. "He has impressed, he has done very well.

"In Ross Moriarty and Josh Navidi, we've had a couple of guys who have not been able to partake so far, so James has been in and around the group. He is a player with a very big future, we believe."

Scrum-half Kieran Hardy and centre Johnny Williams will also earn their first caps in a game Pivac will be desperate to win, with Wales on their worst run since 2012.

Full-back Liam Williams to one side, the Wales backline is an experimental one, with fly-half Callum Sheedy and winger Louis Rees-Zammit both making their first starts for their country.

An experienced front-row of Wyn Jones, Elliot Dee and Samson Lee are named with Jake Ball and Seb Davies packing down in the second-row.

Botham debuts in the back-row alongside captain Justin Tipuric and Aaron Wainwright.

Only Liam Williams and Tipuric remain from the starting side hammered 32-9 by Ireland last week, with Tipuric named skipper in the absence of the rested Alun Wyn Jones.

Wales, for all their recent woes, will still be huge favourites to beat a Georgia side thrashed 40-0 by England at Twickenham.

But that has not stopped Pivac from fielding an unfamiliar side. "Some of it is forced through injury to unavailability, but the plan has always been to utilise the squad," said the former Scarlets coach.

"By the time this game passes, everyone in the squad would have had an opportunity, both in training and a match situation."

Ovo's tips to find extra heat
  • Open your curtains when it’s sunny 
  • Keep your oven open after cooking  
  • Have a cuddle with pets and loved ones to help stay cosy 
  • Eat ginger but avoid chilli as it makes you sweat 
  • Put on extra layers  
  • Do a few star jumps  
  • Avoid alcohol   
ON%20TRACK
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Sui Dhaaga: Made in India

Director: Sharat Katariya

Starring: Varun Dhawan, Anushka Sharma, Raghubir Yadav

3.5/5

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 specs: 2017 GMC Sierra 1500 Denali

Price, base / as tested Dh207,846 / Dh220,000

Engine 6.2L V8

Transmission Eight-speed automatic

Power 420hp @ 5,600rpm

Torque 624Nm @ 4,100rpm

Fuel economy, combined 13.5L / 100km

match info

Maratha Arabians 138-2

C Lynn 91*, A Lyth 20, B Laughlin 1-15

Team Abu Dhabi 114-3

L Wright 40*, L Malinga 0-13, M McClenaghan 1-17

Maratha Arabians won by 24 runs

THE BIG THREE

NOVAK DJOKOVIC
19 grand slam singles titles
Wimbledon: 5 (2011, 14, 15, 18, 19)
French Open: 2 (2016, 21)
US Open: 3 (2011, 15, 18)
Australian Open: 9 (2008, 11, 12, 13, 15, 16, 19, 20, 21)
Prize money: $150m

ROGER FEDERER
20 grand slam singles titles
Wimbledon: 8 (2003, 04, 05, 06, 07, 09, 12, 17)
French Open: 1 (2009)
US Open: 5 (2004, 05, 06, 07, 08)
Australian Open: 6 (2004, 06, 07, 10, 17, 18)
Prize money: $130m

RAFAEL NADAL
20 grand slam singles titles
Wimbledon: 2 (2008, 10)
French Open: 13 (2005, 06, 07, 08, 10, 11, 12, 13, 14, 17, 18, 19, 20)
US Open: 4 (2010, 13, 17, 19)
Australian Open: 1 (2009)
Prize money: $125m

Christopher Robin
Starring: Ewan McGregor, Haley Atwell, Jim Cummings, Peter Capaldi
Three stars

THE BIO

Ms Davison came to Dubai from Kerala after her marriage in 1996 when she was 21-years-old

Since 2001, Ms Davison has worked at many affordable schools such as Our Own English High School in Sharjah, and The Apple International School and Amled School in Dubai

Favourite Book: The Alchemist

Favourite quote: Failing to prepare is preparing to fail

Favourite place to Travel to: Vienna

Favourite cuisine: Italian food

Favourite Movie : Scent of a Woman

 

 

The five pillars of Islam

1. Fasting

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4. Shahada

5. Zakat 

If you go

Flying

Despite the extreme distance, flying to Fairbanks is relatively simple, requiring just one transfer in Seattle, which can be reached directly from Dubai with Emirates for Dh6,800 return.

 

Touring

Gondwana Ecotours’ seven-day Polar Bear Adventure starts in Fairbanks in central Alaska before visiting Kaktovik and Utqiarvik on the North Slope. Polar bear viewing is highly likely in Kaktovik, with up to five two-hour boat tours included. Prices start from Dh11,500 per person, with all local flights, meals and accommodation included; gondwanaecotours.com