Results:
First Test: New Zealand 30 British & Irish Lions 15
Second Test: New Zealand 21 British & Irish Lions 24
Third Test: New Zealand 15 British & Irish Lions 15
All the British and Irish Lions needed was extra preparation time and they would have won their Test series against New Zealand, tour manager John Spencer said.
Spencer, who insisted Warren Gatland was "the best coach in the world", believed the Lions have to be given the strongest chance they can to be successful against the world's top teams.
"To come here and not to take a step backwards makes me very proud," he said on Sunday when reviewing the tour, which ended in a 1-1 stalemate after Saturday's deciding Test was drawn 15-l5.
The Lions arrived in New Zealand just three days before the opening match of their six-week, 10-match tour, and are now pushing for a longer preparation time for future tours.
"My honest opinion is yes. The preparation is extremely important, but I think we are making extremely positive steps to talk about and rectify that situation," Spencer said, when asked if a change in pre-tour scheduling could have seen a different outcome.
"I've received incredible co-operation from the Lions board on this. Gold medals are won on the training pitch a long time before they're won on the match pitch.
"I don't want to take anything away from the guys who achieved what they did, but I think we really have to sit down as a group of stakeholders and with ex-Lions who get the concept.
"Surely it's not beyond the wit of man to come to a sensible agreement over a few weeks every four years? That's what I would encourage people to do.
"The Lions are in a very special place and we don't want to lose that, we want to nourish and improve it."
Lions head coach Gatland has also emphasised the importance of preparation time.
England's Premiership clubs are loathe to shorten their season to help out, but Spencer believes something must be done to change that.
"Everybody has agreed we need to sit down and talk about the preparation time and there are good signs that we will make progress," he said.
After the All Blacks won the first Test 30-15 and the tourists were 24-21 victors in the second, and the third ended in a deadlock, Spencer believed the future of the Lions was in rude health.
"It was a very strange atmosphere that we hadn't quite set out to do what we wanted to do, but in the cold light of day the boys have realised what an incredible achievement it is to draw in New Zealand," he said.
"We know the record of other countries at Eden Park so to come here and not to take a step backwards makes me very proud. In the long run the boys can be proud of their achievements."
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
Results:
First Test: New Zealand 30 British & Irish Lions 15
Second Test: New Zealand 21 British & Irish Lions 24
Third Test: New Zealand 15 British & Irish Lions 15
